# 法人税法 / Corporation Tax Act — as amended, not yet in force

- 昭和四十年法律第三十四号 · Act
- English title "Corporation Tax Act": Ministry of Justice translation
- Text: the text as amended with effect from 2027-07-22 (On a day set by Cabinet Order, no later than 22 July 2027 — the amending law allows up to one year from promulgation. The exact day is not fixed yet.), standing until 2030-06-18 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270722_508AC0000000064)
- URL (this text's page): https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text
- The text in force: https://japanlaw.org/ja/corporation-tax-act
- English: 2241 of 2251 paragraphs, each marked below as the Ministry of Justice's, as the Ministry's with a slip corrected by this site, or as machine translation.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

Every provision carries its address and its place on this text's page on the
line under it. One provision of this text as Markdown: https://japanlaw.org/md/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text/art-1.

---

**制定文（一）**  法人税法（昭和二十二年法律第二十八号）の全部を改正する。
<sup>enact-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#enact-1</sup>
The Corporation Tax Act (Act No. 28 of 1947) is wholly amended.
<sup>machine translation, not official</sup>

## 第一編　総則 — Part I General Provisions
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1</sup>

## 第一章　通則 — Chapter I General Rules
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-1/ch-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-1</sup>

### 第一条（趣旨） — Purpose
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-1</sup>

  **第一項**  この法律は、法人税について、納税義務者、課税所得等の範囲、税額の計算の方法、申告、納付及び還付の手続並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。
  <sup>art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-1/par-1</sup>
  This Act is to prescribe, with regard to corporation tax, the taxpayers, the scope of taxable income, the method of calculation of tax amount, the procedures for filing returns, payment and refunds, and the particulars necessary for ensuring the proper fulfillment of the tax liability.
  <sup>machine translation, not official</sup>

### 第二条（定義） — (Definitions)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2</sup>

  **第一項**  この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1</sup>
  In this Act, the meanings of the terms listed in the following items are as prescribed respectively in those items:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  国内　この法律の施行地をいう。
    <sup>art-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-1</sup>
    in Japan:These mean in the region where this Act is enforced.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  国外　この法律の施行地外の地域をいう。
    <sup>art-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-2</sup>
    outside Japan:These mean outside the region where this Act is enforced.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  内国法人　国内に本店又は主たる事務所を有する法人をいう。
    <sup>art-2/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-3</sup>
    domestic corporation:These mean a corporation that has its head office or principal office in Japan.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  外国法人　内国法人以外の法人をいう。
    <sup>art-2/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-4</sup>
    foreign corporation:These mean a corporation that is not a domestic corporation.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **五**  公共法人　別表第一に掲げる法人をいう。
    <sup>art-2/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-5</sup>
    public service corporation:These mean any of the corporations listed in Appended Table 1.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **六**  公益法人等　別表第二に掲げる法人をいう。
    <sup>art-2/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-6</sup>
    corporation in the public interest, etc.:These mean any of the corporations listed in Appended Table 2.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **七**  協同組合等　別表第三に掲げる法人をいう。
    <sup>art-2/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-7</sup>
    cooperative, etc.:This means any of the corporations listed in Appended Table 3.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **八**  人格のない社団等　法人でない社団又は財団で代表者又は管理人の定めがあるものをいう。
    <sup>art-2/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-8</sup>
    association or foundation without juridical personality:These mean an association or foundation that is not a juridical person and that has special provisions concerning the representative or administrator.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **九**  普通法人　第五号から第七号までに掲げる法人以外の法人をいい、人格のない社団等を含まない。
    <sup>art-2/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-9</sup>
    ordinary corporation:These mean a corporation other than those listed in items (v) through (vii), excluding any association or foundation without a juridical personality, etc.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **九の二**  非営利型法人　一般社団法人又は一般財団法人（公益社団法人又は公益財団法人を除く。）のうち、次に掲げるものをいう。
    <sup>art-2/par-1/item-9-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-9-2</sup>
    non-profit corporation: These mean a general incorporated association or general incorporated foundation (excluding public interest incorporated associations or public interest incorporated foundations) that falls under any of the following:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **イ**  その行う事業により利益を得ること又はその得た利益を分配することを目的としない法人であつてその事業を運営するための組織が適正であるものとして政令で定めるもの
      <sup>art-2/par-1/item-9-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-9-2/sub-1</sup>
      A corporation whose purpose is not to obtain profit from its business or to distribute any of the profit it has obtained, and whose organization is specified by Cabinet Order as being proper for the operation of its business
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ロ**  その会員から受け入れる会費により当該会員に共通する利益を図るための事業を行う法人であつてその事業を運営するための組織が適正であるものとして政令で定めるもの
      <sup>art-2/par-1/item-9-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-9-2/sub-2</sup>
      A corporation that utilizes membership fees received from its members and conducts its business in order to obtain a benefit common to those members, and whose organization is specified by Cabinet Order as being proper for the operation of its business
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十**  同族会社　会社（投資法人を含む。以下この号において同じ。）の株主等（その会社が自己の株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十四項（定義）に規定する投資口を含む。以下同じ。）又は出資を有する場合のその会社を除く。）の三人以下並びにこれらと政令で定める特殊の関係のある個人及び法人がその会社の発行済株式又は出資（その会社が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を有する場合その他政令で定める場合におけるその会社をいう。
    <sup>art-2/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-10</sup>
    family company: These mean a company (including an investment corporation; the same applies in this item) in the case where three or fewer of its shareholders, etc. (excluding the company in the case where the company holds shares (including the investment equity prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); the same applies hereinafter) or capital contributions in itself) and the individuals and corporations that have a special relationship with them as specified by Cabinet Order hold shares or capital contributions whose number or amount exceeds 50 percent of the total number or total amount of the issued shares of or capital contributions to the company (excluding shares or capital contributions it holds in itself), or in any other case specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **十一**  被合併法人　合併によりその有する資産及び負債の移転を行つた法人をいう。
    <sup>art-2/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-11</sup>
    acquired corporation:These mean a corporation whose assets and liabilities were transferred to another corporation as a result of a merger.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二**  合併法人　合併により被合併法人から資産及び負債の移転を受けた法人をいう。
    <sup>art-2/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12</sup>
    acquiring corporation:These mean a corporation that has received a transfer of assets and liabilities from an acquired corporation as a result of a merger.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の二**  分割法人　分割によりその有する資産又は負債の移転を行つた法人をいう。
    <sup>art-2/par-1/item-12-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-2</sup>
    splitting corporation: These mean a corporation whose assets or liabilities were transferred to another corporation as a result of a company split.
    <sup>machine translation, not official</sup>

    **十二の三**  分割承継法人　分割により分割法人から資産又は負債の移転を受けた法人をいう。
    <sup>art-2/par-1/item-12-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-3</sup>
    succeeding corporation in a company split: These mean a corporation that received a transfer of assets or liabilities from a splitting corporation as a result of a company split.
    <sup>machine translation, not official</sup>

    **十二の四**  現物出資法人　現物出資によりその有する資産の移転を行い、又はこれと併せてその有する負債の移転を行つた法人をいう。
    <sup>art-2/par-1/item-12-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-4</sup>
    corporation making a capital contribution in kind:These mean a corporation whose assets and/or liabilities were transferred to another corporation as a result of a contribution in kind to the capital of other corporation.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の五**  被現物出資法人　現物出資により現物出資法人から資産の移転を受け、又はこれと併せて負債の移転を受けた法人をいう。
    <sup>art-2/par-1/item-12-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-5</sup>
    corporation receiving a capital contribution in kind:These mean a corporation that has received a transfer of assets and/or liabilities from a corporation making a capital contribution in kind as a result of a contribution in kind to its capital.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の五の二**  現物分配法人　現物分配（法人（公益法人等及び人格のない社団等を除く。）がその株主等に対し当該法人の次に掲げる事由により金銭以外の資産の交付をすることをいう。以下この条において同じ。）によりその有する資産の移転を行つた法人をいう。
    <sup>art-2/par-1/item-12-5-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-5-2</sup>
    corporation making a distribution in kind: These mean a corporation that has transferred the assets it holds as a result of a distribution in kind (meaning the delivery of assets other than monies by a corporation (excluding a public interest corporation, etc. and an association or foundation without juridical personality) to its shareholders, etc. on the grounds of any of the following events of the corporation; the same applies in this Article).
    <sup>machine translation, not official</sup>

      **イ**  剰余金の配当（株式又は出資に係るものに限るものとし、分割型分割によるものを除く。）若しくは利益の配当（分割型分割によるものを除く。）又は剰余金の分配（出資に係るものに限る。）
      <sup>art-2/par-1/item-12-5-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-5-2/sub-1</sup>
      A dividend of surplus (limited to one pertaining to shares or capital contributions, and excluding one made through a company split by split-off), a dividend of profits (excluding one made through a company split by split-off), or a distribution of surplus (limited to one pertaining to capital contributions);
      <sup>machine translation, not official</sup>

      **ロ**  解散による残余財産の分配
      <sup>art-2/par-1/item-12-5-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-5-2/sub-2</sup>
      A distribution of residual assets due to dissolution;
      <sup>machine translation, not official</sup>

      **ハ**  第二十四条第一項第五号から第七号まで（配当等の額とみなす金額）に掲げる事由
      <sup>art-2/par-1/item-12-5-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-5-2/sub-3</sup>
      The events listed in Article 24, paragraph (1), items (v) through (vii) (The Amount Deemed to Be Dividends).
      <sup>machine translation, not official</sup>

    **十二の五の三**  被現物分配法人　現物分配により現物分配法人から資産の移転を受けた法人をいう。
    <sup>art-2/par-1/item-12-5-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-5-3</sup>
    corporation receiving a distribution in kind: These mean a corporation that has received a transfer of assets from a corporation making a distribution in kind as a result of a distribution in kind.
    <sup>machine translation, not official</sup>

    **十二の六**  株式交換完全子法人　株式交換によりその株主の有する株式を他の法人に取得させた当該株式を発行した法人をいう。
    <sup>art-2/par-1/item-12-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-6</sup>
    wholly owned subsidiary corporation in a share exchange:These mean a corporation that has issued shares and had another corporation acquire the issued shares held by its shareholders as a result of a share exchange.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の六の二**  株式交換等完全子法人　株式交換完全子法人及び株式交換等（株式交換を除く。）に係る第十二号の十六に規定する対象法人をいう。
    <sup>art-2/par-1/item-12-6-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-6-2</sup>
    wholly owned subsidiary corporation in a share exchange or similar act: These mean a wholly owned subsidiary corporation in a share exchange, and the target corporation prescribed in item (xii)-16 pertaining to a share exchange, etc. (excluding a share exchange).
    <sup>machine translation, not official</sup>

    **十二の六の三**  株式交換完全親法人　株式交換により他の法人の株式を取得したことによつて当該法人の発行済株式の全部を有することとなつた法人をいう。
    <sup>art-2/par-1/item-12-6-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-6-3</sup>
    wholly owning parent corporation in a share exchange:These mean a corporation that has come to hold the whole of another corporation's issued shares by acquiring the corporation's shares as a result of a share exchange.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の六の四**  株式交換等完全親法人　株式交換完全親法人並びに株式交換等（株式交換を除く。）に係る第十二号の十六イ及びロに規定する最大株主等である法人並びに同号ハの一の株主等である法人をいう。
    <sup>art-2/par-1/item-12-6-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-6-4</sup>
    wholly owning parent corporation in a share exchange or similar act: These mean a wholly owning parent corporation in a share exchange, a corporation that is the largest shareholder, etc. prescribed in item (xii)-16, (a) and (b) pertaining to a share exchange, etc. (excluding a share exchange), and a corporation that is the one shareholder, etc. referred to in (c) of that item.
    <sup>machine translation, not official</sup>

    **十二の六の五**  株式移転完全子法人　株式移転によりその株主の有する株式を当該株式移転により設立された法人に取得させた当該株式を発行した法人をいう。
    <sup>art-2/par-1/item-12-6-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-6-5</sup>
    wholly owned subsidiary corporation in a share transfer:These mean a corporation that has issued shares and had a corporation established through a share transfer acquire the issued shares held by its shareholders as a result of the share transfer.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の六の六**  株式移転完全親法人　株式移転により他の法人の発行済株式の全部を取得した当該株式移転により設立された法人をいう。
    <sup>art-2/par-1/item-12-6-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-6-6</sup>
    wholly owning parent corporation in a share transfer:These mean a corporation established through a share transfer that has acquired the whole of another corporation's issued shares as a result of the share transfer.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の六の七**  通算親法人　第六十四条の九第一項（通算承認）に規定する親法人であつて同項の規定による承認を受けたものをいう。
    <sup>art-2/par-1/item-12-6-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-6-7</sup>
    group tax sharing parent corporation: These mean a parent corporation prescribed in Article 64-9, paragraph (1) (Group Tax Sharing Approval) that has received the approval under the provisions of that paragraph.
    <sup>machine translation, not official</sup>

    **十二の七**  通算子法人　第六十四条の九第二項に規定する他の内国法人であつて同条第一項の規定による承認を受けたものをいう。
    <sup>art-2/par-1/item-12-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-7</sup>
    group tax sharing subsidiary corporation: These mean another domestic corporation prescribed in Article 64-9, paragraph (2) that has received the approval under the provisions of paragraph (1) of that Article.
    <sup>machine translation, not official</sup>

    **十二の七の二**  通算法人　通算親法人及び通算子法人をいう。
    <sup>art-2/par-1/item-12-7-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-7-2</sup>
    group tax sharing corporation: These mean a group tax sharing parent corporation and a group tax sharing subsidiary corporation.
    <sup>machine translation, not official</sup>

    **十二の七の三**  投資法人　投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。
    <sup>art-2/par-1/item-12-7-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-7-3</sup>
    investment corporation: These mean an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.
    <sup>machine translation, not official</sup>

    **十二の七の四**  特定目的会社　資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社をいう。
    <sup>art-2/par-1/item-12-7-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-7-4</sup>
    specific purpose company: These mean a specific purpose company prescribed in Article 2, paragraph (3) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998).
    <sup>machine translation, not official</sup>

    **十二の七の五**  支配関係　一の者が法人の発行済株式若しくは出資（当該法人が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）の総数若しくは総額の百分の五十を超える数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の支配の関係」という。）又は一の者との間に当事者間の支配の関係がある法人相互の関係をいう。
    <sup>art-2/par-1/item-12-7-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-7-5</sup>
    controlling interest: These mean a relationship specified by Cabinet Order as a relationship whereby one person directly or indirectly holds shares or capital contributions whose number or amount exceeds 50 percent of the total number or total amount of the issued shares of or capital contributions to a corporation (excluding the shares that the corporation holds in itself and the capital contributions made thereby; hereinafter referred to as the "issued shares, etc." in this Article) (hereinafter referred to as a "controlling interest between the parties" in this item), or a relationship between corporations each of which has a controlling interest between the parties with one and the same person.
    <sup>machine translation, not official</sup>

    **十二の七の六**  完全支配関係　一の者が法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完全支配の関係がある法人相互の関係をいう。
    <sup>art-2/par-1/item-12-7-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-7-6</sup>
    full controlling interest: These mean a relationship specified by Cabinet Order as a relationship whereby one person directly or indirectly holds the whole of the issued shares, etc. of a corporation (hereinafter referred to as a "full controlling interest between the parties" in this item), or a relationship between corporations each of which has a full controlling interest between the parties with one and the same person.
    <sup>machine translation, not official</sup>

    **十二の七の七**  通算完全支配関係　通算親法人と通算子法人との間の完全支配関係（第六十四条の九第一項に規定する政令で定める関係に限る。以下この号において同じ。）又は通算親法人との間に完全支配関係がある通算子法人相互の関係をいう。
    <sup>art-2/par-1/item-12-7-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-7-7</sup>
    group tax sharing full controlling interest: These mean a full controlling interest between a group tax sharing parent corporation and a group tax sharing subsidiary corporation (limited to the relationship specified by Cabinet Order prescribed in Article 64-9, paragraph (1); hereinafter the same applies in this item), or a relationship between group tax sharing subsidiary corporations each of which has a full controlling interest with the group tax sharing parent corporation.
    <sup>machine translation, not official</sup>

    **十二の八**  適格合併　次のいずれかに該当する合併で被合併法人の株主等に合併法人又は合併親法人（合併法人との間に当該合併法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式又は出資以外の資産（当該株主等に対する剰余金の配当等（株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配をいう。）として交付される金銭その他の資産、合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産及び合併の直前において合併法人が被合併法人の発行済株式等の総数又は総額の三分の二以上に相当する数又は金額の株式又は出資を有する場合における当該合併法人以外の株主等に交付される金銭その他の資産を除く。）が交付されないものをいう。
    <sup>art-2/par-1/item-12-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-8</sup>
    qualified merger: These mean a merger that falls under any of the following, in which the shareholders, etc. of an acquired corporation do not receive the delivery of assets other than the shares or capital contributions of any one of the corporations, the acquiring corporation or the acquiring parent corporation (meaning a corporation that has a relationship with an acquiring corporation as specified by Cabinet Order as a relationship whereby the corporation holds directly or indirectly the whole of the issued shares, etc. of the acquiring corporation) (such assets exclude monies or other assets to be delivered as a dividend, etc. of surplus to the shareholders, etc. (meaning a dividend of surplus, dividend of profits, or distribution of surplus pertaining to shares or capital contributions), monies or other assets to be delivered to the shareholders, etc. who oppose the merger as the consideration based on the demand that their shares be purchased from them, and monies or other assets to be delivered to shareholders, etc. other than the acquiring corporation in the case where, immediately before the merger, the acquiring corporation holds shares or capital contributions equivalent in number or amount to two-thirds or more of the total number or total amount of the issued shares, etc. of the acquired corporation):
    <sup>machine translation, not official</sup>

      **イ**  その合併に係る被合併法人と合併法人（当該合併が法人を設立する合併（以下この号において「新設合併」という。）である場合にあつては、当該被合併法人と他の被合併法人）との間にいずれか一方の法人による完全支配関係その他の政令で定める関係がある場合の当該合併
      <sup>art-2/par-1/item-12-8/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-8/sub-1</sup>
      A merger in the case where there is, between the acquired corporation and the acquiring corporation (where the merger aims to establish a corporation (hereinafter referred to as a "consolidation-type merger" in this item), between one acquired corporation and the other acquired corporation), a full controlling interest held by either one of the corporations or any other relationship as specified by Cabinet Order
      <sup>machine translation, not official</sup>

      **ロ**  その合併に係る被合併法人と合併法人（当該合併が新設合併である場合にあつては、当該被合併法人と他の被合併法人）との間にいずれか一方の法人による支配関係その他の政令で定める関係がある場合の当該合併のうち、次に掲げる要件の全てに該当するもの
      <sup>art-2/par-1/item-12-8/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-8/sub-2</sup>
      A merger in the case where there is, between the acquired corporation and the acquiring corporation (where the merger is a consolidation-type merger, between one acquired corporation and the other acquired corporation), a controlling interest held by either one of the corporations or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:
      <sup>machine translation, not official</sup>

        **（１）**  当該合併に係る被合併法人の当該合併の直前の従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該合併後に当該合併に係る合併法人の業務（当該合併に係る合併法人との間に完全支配関係がある法人の業務並びに当該合併後に行われる適格合併により当該被合併法人の当該合併前に行う主要な事業が当該適格合併に係る合併法人に移転することが見込まれている場合における当該適格合併に係る合併法人及び当該適格合併に係る合併法人との間に完全支配関係がある法人の業務を含む。）に従事することが見込まれていること。
        <sup>art-2/par-1/item-12-8/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-8/sub-2/sub2-1</sup>
        That, out of the employees of the acquired corporation in the merger immediately before the merger, a number of persons equivalent to approximately 80 percent or more of the total number thereof are expected to engage, after the merger, in the business of the acquiring corporation in the merger (including the business of a corporation that has a full controlling interest with the acquiring corporation in the merger, and, in the case where the principal business that the acquired corporation conducts before the merger is expected to be transferred, through a qualified merger to be effected after the merger, to the acquiring corporation in the qualified merger, the business of the acquiring corporation in the qualified merger and of a corporation that has a full controlling interest with the acquiring corporation in the qualified merger).
        <sup>machine translation, not official</sup>

        **（２）**  当該合併に係る被合併法人の当該合併前に行う主要な事業が当該合併後に当該合併に係る合併法人（当該合併に係る合併法人との間に完全支配関係がある法人並びに当該合併後に行われる適格合併により当該主要な事業が当該適格合併に係る合併法人に移転することが見込まれている場合における当該適格合併に係る合併法人及び当該適格合併に係る合併法人との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていること。
        <sup>art-2/par-1/item-12-8/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-8/sub-2/sub2-2</sup>
        That the principal business that the acquired corporation in the merger conducts before the merger is expected to continue to be conducted after the merger by the acquiring corporation in the merger (including a corporation that has a full controlling interest with the acquiring corporation in the merger, and, in the case where the principal business is expected to be transferred, through a qualified merger to be effected after the merger, to the acquiring corporation in the qualified merger, the acquiring corporation in the qualified merger and a corporation that has a full controlling interest with the acquiring corporation in the qualified merger).
        <sup>machine translation, not official</sup>

      **ハ**  その合併に係る被合併法人と合併法人（当該合併が新設合併である場合にあつては、当該被合併法人と他の被合併法人）とが共同で事業を行うための合併として政令で定めるもの
      <sup>art-2/par-1/item-12-8/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-8/sub-3</sup>
      A merger specified by Cabinet Order as a merger to allow the acquired corporation and the acquiring corporation (where the merger falls under the category of a consolidation-type merger, for one acquired corporation and another acquired corporation) to conduct business jointly
      <sup>machine translation, not official</sup>

    **十二の九**  分割型分割　次に掲げる分割をいう。
    <sup>art-2/par-1/item-12-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-9</sup>
    company split by split-off: These mean the company splits listed as follows:
    <sup>machine translation, not official</sup>

      **イ**  分割により分割法人が交付を受ける分割対価資産（分割により分割承継法人によつて交付される当該分割承継法人の株式（出資を含む。以下第十二号の十七までにおいて同じ。）その他の資産をいう。以下第十二号の十一までにおいて同じ。）の全てが当該分割の日において当該分割法人の株主等に交付される場合又は分割により分割対価資産の全てが分割法人の株主等に直接に交付される場合のこれらの分割
      <sup>art-2/par-1/item-12-9/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-9/sub-1</sup>
      A company split in the case where all of the assets as a consideration for a split (meaning the shares (including capital contributions; hereinafter the same applies through item (xii)-17) of the succeeding corporation in a company split or other assets delivered by the succeeding corporation in a company split as a result of the company split; hereinafter the same applies through item (xii)-11) that the splitting corporation receives as a result of the company split are delivered to the shareholders, etc. of the splitting corporation on the date of the company split, or in the case where all of the assets as a consideration for a split are directly delivered to the shareholders, etc. of the splitting corporation as a result of the company split;
      <sup>machine translation, not official</sup>

      **ロ**  分割対価資産がない分割（以下この号及び次号において「無対価分割」という。）で、その分割の直前において、分割承継法人が分割法人の発行済株式等の全部を保有している場合又は分割法人が分割承継法人の株式を保有していない場合の当該無対価分割
      <sup>art-2/par-1/item-12-9/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-9/sub-2</sup>
      A company split without assets as a consideration for a split (hereinafter referred to as a "company split without consideration" in this item and the following item), in the case where, immediately before the company split, the succeeding corporation in a company split holds the whole of the issued shares, etc. of the splitting corporation or the splitting corporation does not hold shares of the succeeding corporation in a company split.
      <sup>machine translation, not official</sup>

    **十二の十**  分社型分割　次に掲げる分割をいう。
    <sup>art-2/par-1/item-12-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-10</sup>
    company split by spin-off: These mean the company splits listed as follows:
    <sup>machine translation, not official</sup>

      **イ**  分割により分割法人が交付を受ける分割対価資産が当該分割の日において当該分割法人の株主等に交付されない場合の当該分割（無対価分割を除く。）
      <sup>art-2/par-1/item-12-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-10/sub-1</sup>
      A company split in the case where the assets as a consideration for a split that a splitting corporation receives as a result of the company split are not delivered to the shareholders, etc. of the splitting corporation as of the date of the company split (excluding a company split without consideration);
      <sup>machine translation, not official</sup>

      **ロ**  無対価分割で、その分割の直前において分割法人が分割承継法人の株式を保有している場合（分割承継法人が分割法人の発行済株式等の全部を保有している場合を除く。）の当該無対価分割
      <sup>art-2/par-1/item-12-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-10/sub-2</sup>
      A company split without consideration in the case where, immediately before the company split, the splitting corporation holds shares of the succeeding corporation in a company split (excluding the case where the succeeding corporation in a company split holds the whole of the issued shares, etc. of the splitting corporation).
      <sup>machine translation, not official</sup>

    **十二の十一**  適格分割　次のいずれかに該当する分割で分割対価資産として分割承継法人又は分割承継親法人（分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式以外の資産が交付されないもの（当該株式が交付される分割型分割にあつては、当該株式が分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数（出資にあつては、金額）の割合に応じて交付されるものに限る。）をいう。
    <sup>art-2/par-1/item-12-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11</sup>
    qualified company split: These mean a company split that falls under any of the following, in which no assets other than the shares of any one of the corporations, the succeeding corporation in a company split or the succeeding parent corporation in a company split (meaning a corporation that has a relationship with the succeeding corporation in a company split that is specified by Cabinet Order as being a relationship whereby the corporation holds directly or indirectly the whole of the issued shares, etc. of the succeeding corporation in a company split), are delivered as assets as a consideration for a split (in the case of a company split by split-off in which the shares are delivered, limited to a company split in which the shares are delivered in accordance with the ratio of the number of the shares of the splitting corporation (in the case of capital contributions, the amount thereof) held by each shareholder, etc. of the splitting corporation to the total number or total amount of the issued shares, etc. of the splitting corporation):
    <sup>machine translation, not official</sup>

      **イ**  その分割に係る分割法人と分割承継法人との間にいずれか一方の法人による完全支配関係その他の政令で定める関係がある場合の当該分割
      <sup>art-2/par-1/item-12-11/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11/sub-1</sup>
      A company split in the case where either the splitting corporation or the succeeding corporation in a company split has a full controlling interest in the other corporation, or any other relationship as specified by Cabinet Order
      <sup>machine translation, not official</sup>

      **ロ**  その分割に係る分割法人と分割承継法人との間にいずれか一方の法人による支配関係その他の政令で定める関係がある場合の当該分割のうち、次に掲げる要件の全てに該当するもの
      <sup>art-2/par-1/item-12-11/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11/sub-2</sup>
      A company split in the case where either the splitting corporation or the succeeding corporation in a company split has a controlling interest in the other corporation, or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:
      <sup>machine translation, not official</sup>

        **（１）**  当該分割により分割事業（分割法人の分割前に行う事業のうち、当該分割により分割承継法人において行われることとなるものをいう。ロにおいて同じ。）に係る主要な資産及び負債が当該分割承継法人に移転していること。
        <sup>art-2/par-1/item-12-11/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11/sub-2/sub2-1</sup>
        That the principal assets and liabilities pertaining to the split business (meaning, out of the business conducted by the splitting corporation before the company split, the business that is to be conducted by the succeeding corporation in a company split as a result of the company split; the same applies in (b)) have been transferred to the succeeding corporation in a company split as a result of the company split.
        <sup>machine translation, not official</sup>

        **（２）**  当該分割の直前の分割事業に係る従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該分割後に当該分割承継法人の業務（当該分割承継法人との間に完全支配関係がある法人の業務並びに当該分割後に行われる適格合併により当該分割事業が当該適格合併に係る合併法人に移転することが見込まれている場合における当該合併法人及び当該合併法人との間に完全支配関係がある法人の業務を含む。）に従事することが見込まれていること。
        <sup>art-2/par-1/item-12-11/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11/sub-2/sub2-2</sup>
        That, out of the employees engaged in the split business immediately before the company split, a number of persons equivalent to approximately 80 percent or more of the total number thereof are expected to engage in the business of the succeeding corporation in a company split after the company split (including the business of a corporation that has a full controlling interest with the succeeding corporation in a company split, and, in the case where the split business is expected to be transferred, through a qualified merger to be effected after the company split, to the acquiring corporation in the qualified merger, the business of the acquiring corporation and of a corporation that has a full controlling interest with the acquiring corporation).
        <sup>machine translation, not official</sup>

        **（３）**  当該分割に係る分割事業が当該分割後に当該分割承継法人（当該分割承継法人との間に完全支配関係がある法人並びに当該分割後に行われる適格合併により当該分割事業が当該適格合併に係る合併法人に移転することが見込まれている場合における当該合併法人及び当該合併法人との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていること。
        <sup>art-2/par-1/item-12-11/sub-2/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11/sub-2/sub2-3</sup>
        That the split business pertaining to the company split is expected to continue to be conducted after the company split by the succeeding corporation in a company split (including a corporation that has a full controlling interest with the succeeding corporation in a company split, and, in the case where the split business is expected to be transferred, through a qualified merger to be effected after the company split, to the acquiring corporation in the qualified merger, the acquiring corporation and a corporation that has a full controlling interest with the acquiring corporation).
        <sup>machine translation, not official</sup>

      **ハ**  その分割に係る分割法人と分割承継法人（当該分割が法人を設立する分割である場合にあつては、当該分割法人と他の分割法人）とが共同で事業を行うための分割として政令で定めるもの
      <sup>art-2/par-1/item-12-11/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11/sub-3</sup>
      A company split specified by Cabinet Order as being a company split to allow the splitting corporation and the succeeding corporation in a company split (where the company split aims to establish a corporation, for one splitting corporation and another splitting corporation) to conduct business jointly
      <sup>machine translation, not official</sup>

      **ニ**  その分割（一の法人のみが分割法人となる分割型分割に限る。）に係る分割法人の当該分割前に行う事業を当該分割により新たに設立する分割承継法人において独立して行うための分割として政令で定めるもの
      <sup>art-2/par-1/item-12-11/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-11/sub-4</sup>
      A company split specified by Cabinet Order as being a company split (limited to a company split by split-off in which only one corporation is the splitting corporation) to allow the business that the splitting corporation conducts before the company split to be conducted independently by a succeeding corporation in a company split newly established through the company split
      <sup>machine translation, not official</sup>

    **十二の十二**  適格分割型分割　分割型分割のうち適格分割に該当するものをいう。
    <sup>art-2/par-1/item-12-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-12</sup>
    qualified company split by split-off:These mean a company split by split-off that falls under the category of qualified company split.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の十三**  適格分社型分割　分社型分割のうち適格分割に該当するものをいう。
    <sup>art-2/par-1/item-12-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-13</sup>
    qualified company split by spin-off:These mean a company split by spin-off that falls under the category of qualified company split.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十二の十四**  適格現物出資　次のいずれかに該当する現物出資（被現物出資法人である外国法人に国内にある不動産その他の政令で定める資産（以下この号において「国内不動産等」という。）、国内事業所等（内国法人にあつては第六十九条第四項第一号（外国税額の控除）に規定する本店等をいい、外国法人にあつては恒久的施設をいう。）を通じて行う事業に係る資産（外国法人の発行済株式等の総数又は総額の百分の二十五以上に相当する数又は金額の株式を有する場合におけるその外国法人の株式を除く。）若しくは負債（以下この号において「国内資産等」という。）又は内国法人の工業所有権、著作権その他の政令で定める資産（以下この号において「無形資産等」という。）の移転を行うもの（当該国内不動産等、国内資産等及び無形資産等の全部が当該移転により当該被現物出資法人である外国法人の恒久的施設を通じて行う事業に係る資産又は負債となるものとして政令で定めるものを除く。）、外国法人が内国法人又は他の外国法人に第百三十八条第一項第一号（国内源泉所得）に規定する本店等（以下この号において「本店等」という。）を通じて行う事業に係る資産（国内不動産等を除く。）又は負債（以下この号において「外国法人国外資産等」という。）の移転を行うもの（当該他の外国法人に外国法人国外資産等の移転を行うものにあつては、当該外国法人国外資産等の全部又は一部が当該移転により当該他の外国法人の恒久的施設を通じて行う事業に係る資産又は負債となるものに限る。）及び内国法人が外国法人に第六十九条第四項第一号に規定する国外事業所等を通じて行う事業に係る資産又は負債（以下この号において「内国法人国外資産等」という。）の移転を行うもので当該内国法人国外資産等の全部又は一部が当該移転により当該外国法人の本店等を通じて行う事業に係る資産又は負債となるもの（国内資産等の移転を行うものに準ずるものとして政令で定めるものに限る。）並びに新株予約権付社債に付された新株予約権の行使に伴う当該新株予約権付社債についての社債の給付を除き、現物出資法人に被現物出資法人の株式のみが交付されるものに限る。）をいう。
    <sup>art-2/par-1/item-12-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-14</sup>
    qualified capital contribution in kind: These mean a contribution in kind that falls under any of the following (excluding a contribution in kind that transfers, to a foreign corporation that is the corporation receiving a capital contribution in kind, real estate located in Japan or any other asset specified by Cabinet Order (referred to as "domestic real property, etc." in this item), assets (excluding, in the case of holding shares of a foreign corporation equivalent in number or amount to 25 percent or more of the total number or total amount of the issued shares, etc. of the foreign corporation, the shares of the foreign corporation) or liabilities pertaining to a business conducted through a domestic place of business, etc. (meaning, for a domestic corporation, the head office, etc. prescribed in Article 69, paragraph (4), item (i) (Foreign Tax Credit), and, for a foreign corporation, a permanent establishment) (referred to as "domestic assets, etc." in this item), or industrial property rights, copyrights or any other asset of a domestic corporation specified by Cabinet Order (referred to as "intangible asset, etc." in this item) (excluding a contribution in kind specified by Cabinet Order as one by which all of the domestic real property, etc., domestic assets, etc. and intangible assets, etc. become, as a result of the transfer, assets or liabilities pertaining to a business conducted through the permanent establishment of the foreign corporation that is the corporation receiving a capital contribution in kind), a contribution in kind by which a foreign corporation transfers to a domestic corporation or another foreign corporation assets (excluding domestic real property, etc.) or liabilities pertaining to a business conducted through the head office, etc. prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income) (referred to as "head office, etc." in this item) (referred to as "foreign corporation's overseas assets, etc." in this item) (in the case of a contribution in kind that transfers foreign corporation's overseas assets, etc. to the other foreign corporation, limited to a contribution in kind by which all or part of the foreign corporation's overseas assets, etc. become, as a result of the transfer, assets or liabilities pertaining to a business conducted through the permanent establishment of the other foreign corporation), and a contribution in kind by which a domestic corporation transfers to a foreign corporation assets or liabilities pertaining to a business conducted through an overseas place of business, etc. prescribed in Article 69, paragraph (4), item (i) (referred to as "domestic corporation's assets, etc. outside Japan" in this item) and by which all or part of the domestic corporation's assets, etc. outside Japan become, as a result of the transfer, assets or liabilities pertaining to a business conducted through the head office, etc. of the foreign corporation (limited to a contribution in kind specified by Cabinet Order as being equivalent to a contribution in kind that transfers domestic assets, etc.), as well as the delivery of bonds pertaining to bonds with share options upon the exercise of the share options attached to the bonds with share options, and limited to a contribution in kind in which only the shares of the corporation receiving a capital contribution in kind are delivered to the corporation making a capital contribution in kind):
    <sup>machine translation, not official</sup>

      **イ**  その現物出資に係る現物出資法人と被現物出資法人との間にいずれか一方の法人による完全支配関係その他の政令で定める関係がある場合の当該現物出資
      <sup>art-2/par-1/item-12-14/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-14/sub-1</sup>
      A contribution in kind to the capital of the receiving corporation in the case where either the corporation making a capital contribution in kind or the corporation receiving a capital contribution in kind has a full controlling interest in the other corporation, or any other relationship as specified by Cabinet Order
      <sup>machine translation, not official</sup>

      **ロ**  その現物出資に係る現物出資法人と被現物出資法人との間にいずれか一方の法人による支配関係その他の政令で定める関係がある場合の当該現物出資のうち、次に掲げる要件の全てに該当するもの
      <sup>art-2/par-1/item-12-14/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-14/sub-2</sup>
      A contribution in kind to the capital of the receiving corporation in the case where either the corporation making a capital contribution in kind or the corporation receiving a capital contribution in kind has a controlling interest in the other corporation, or any other relationship as specified by Cabinet Order, and which meets all the following requirements:
      <sup>machine translation, not official</sup>

        **（１）**  当該現物出資により現物出資事業（現物出資法人の現物出資前に行う事業のうち、当該現物出資により被現物出資法人において行われることとなるものをいう。ロにおいて同じ。）に係る主要な資産及び負債が当該被現物出資法人に移転していること。
        <sup>art-2/par-1/item-12-14/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-14/sub-2/sub2-1</sup>
        That the principal assets and liabilities pertaining to the business transferred by a contribution in kind (meaning, out of the business conducted by the corporation making a capital contribution in kind before the contribution in kind, the business that is to be conducted by the corporation receiving a capital contribution in kind as a result of the contribution in kind; the same applies in (b)) have been transferred to the corporation receiving a capital contribution in kind as a result of the contribution in kind.
        <sup>machine translation, not official</sup>

        **（２）**  当該現物出資の直前の現物出資事業に係る従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該現物出資後に当該被現物出資法人の業務（当該被現物出資法人との間に完全支配関係がある法人の業務並びに当該現物出資後に行われる適格合併により当該現物出資事業が当該適格合併に係る合併法人に移転することが見込まれている場合における当該合併法人及び当該合併法人との間に完全支配関係がある法人の業務を含む。）に従事することが見込まれていること。
        <sup>art-2/par-1/item-12-14/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-14/sub-2/sub2-2</sup>
        That, out of the employees engaged in the business transferred by a contribution in kind immediately before the contribution in kind, a number of persons equivalent to approximately 80 percent or more of the total number thereof are expected to engage in the business of the corporation receiving a capital contribution in kind after the contribution in kind (including the business of a corporation that has a full controlling interest with the corporation receiving a capital contribution in kind, and, in the case where the business transferred by a contribution in kind is expected to be transferred, through a qualified merger to be effected after the contribution in kind, to the acquiring corporation in the qualified merger, the business of the acquiring corporation and of a corporation that has a full controlling interest with the acquiring corporation).
        <sup>machine translation, not official</sup>

        **（３）**  当該現物出資に係る現物出資事業が当該現物出資後に当該被現物出資法人（当該被現物出資法人との間に完全支配関係がある法人並びに当該現物出資後に行われる適格合併により当該現物出資事業が当該適格合併に係る合併法人に移転することが見込まれている場合における当該合併法人及び当該合併法人との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていること。
        <sup>art-2/par-1/item-12-14/sub-2/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-14/sub-2/sub2-3</sup>
        That the business transferred by a contribution in kind pertaining to the contribution in kind is expected to continue to be conducted after the contribution in kind by the corporation receiving a capital contribution in kind (including a corporation that has a full controlling interest with the corporation receiving a capital contribution in kind, and, in the case where the business transferred by a contribution in kind is expected to be transferred, through a qualified merger to be effected after the contribution in kind, to the acquiring corporation in the qualified merger, the acquiring corporation and a corporation that has a full controlling interest with the acquiring corporation).
        <sup>machine translation, not official</sup>

      **ハ**  その現物出資に係る現物出資法人と被現物出資法人（当該現物出資が法人を設立する現物出資である場合にあつては、当該現物出資法人と他の現物出資法人）とが共同で事業を行うための現物出資として政令で定めるもの
      <sup>art-2/par-1/item-12-14/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-14/sub-3</sup>
      A contribution in kind to the capital of the receiving corporation that is specified by Cabinet Order as being a contribution in kind to allow for the corporation making a capital contribution in kind and the corporation receiving a capital contribution in kind (where the contribution in kind aims to establish a corporation, for one corporation making a capital contribution in kind and any other corporation making a capital contribution in kind) to conduct business jointly
      <sup>machine translation, not official</sup>

    **十二の十五**  適格現物分配　内国法人を現物分配法人とする現物分配のうち、その現物分配により資産の移転を受ける者がその現物分配の直前において当該内国法人との間に完全支配関係がある内国法人（普通法人又は協同組合等に限る。）のみであるものをいう。
    <sup>art-2/par-1/item-12-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-15</sup>
    qualified in-kind distribution: These mean a distribution in kind in which a domestic corporation is the corporation making a distribution in kind and in which the persons receiving the transfer of assets through the distribution in kind are only domestic corporations (limited to ordinary corporations or cooperatives, etc.) that have a full controlling interest with the domestic corporation immediately before the distribution in kind.
    <sup>machine translation, not official</sup>

    **十二の十五の二**  株式分配　現物分配（剰余金の配当又は利益の配当に限る。）のうち、その現物分配の直前において現物分配法人により発行済株式等の全部を保有されていた法人（次号において「完全子法人」という。）の当該発行済株式等の全部が移転するもの（その現物分配により当該発行済株式等の移転を受ける者がその現物分配の直前において当該現物分配法人との間に完全支配関係がある者のみである場合における当該現物分配を除く。）をいう。
    <sup>art-2/par-1/item-12-15-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-15-2</sup>
    share distribution: These mean a distribution in kind (limited to a dividend of surplus or a dividend of profits) through which the whole of the issued shares, etc. of a corporation the whole of whose issued shares, etc. were held by the corporation making a distribution in kind immediately before the distribution in kind (referred to as a "wholly owned subsidiary corporation" in the following item) is transferred (excluding a distribution in kind in the case where the persons receiving the transfer of the issued shares, etc. through the distribution in kind are only persons that have a full controlling interest with the corporation making a distribution in kind immediately before the distribution in kind).
    <sup>machine translation, not official</sup>

    **十二の十五の三**  適格株式分配　完全子法人の株式のみが移転する株式分配のうち、完全子法人と現物分配法人とが独立して事業を行うための株式分配として政令で定めるもの（当該株式が現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数（出資にあつては、金額）の割合に応じて交付されるものに限る。）をいう。
    <sup>art-2/par-1/item-12-15-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-15-3</sup>
    qualified share distribution: These mean a share distribution in which only the shares of a wholly owned subsidiary corporation are transferred and which is specified by Cabinet Order as a share distribution to allow the wholly owned subsidiary corporation and the corporation making a distribution in kind to conduct business independently (limited to a share distribution in which the shares are delivered in accordance with the ratio of the number of the shares of the corporation making a distribution in kind (in the case of capital contributions, the amount thereof) held by each shareholder, etc. of the corporation making a distribution in kind to the total number or total amount of the issued shares, etc. of the corporation making a distribution in kind).
    <sup>machine translation, not official</sup>

    **十二の十六**  株式交換等　株式交換及びイからハまでに掲げる行為により対象法人（それぞれイからハまでに規定する法人をいう。）がそれぞれイ若しくはロに規定する最大株主等である法人又はハの一の株主等である法人との間にこれらの法人による完全支配関係を有することとなることをいう。
    <sup>art-2/par-1/item-12-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-16</sup>
    share exchange, etc.: These mean a share exchange, and a target corporation (meaning the corporation prescribed in (a) through (c), respectively) coming, as a result of an act listed in (a) through (c), to be subject to a full controlling interest of the corporation that is the largest shareholder, etc. prescribed in (a) or (b), respectively, or of the corporation that is the one shareholder, etc. referred to in (c).
    <sup>machine translation, not official</sup>

      **イ**  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（イにおいて「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）に係る取得決議によりその取得の対価として当該法人の最大株主等（当該法人以外の当該法人の株主等のうちその有する当該法人の株式の数が最も多い者をいう。）以外の全ての株主等（当該法人及び当該最大株主等との間に完全支配関係がある者を除く。）に一に満たない端数の株式以外の当該法人の株式が交付されないこととなる場合の当該取得決議
      <sup>art-2/par-1/item-12-16/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-16/sub-1</sup>
      The resolution of acquisition in the case where, as a result of the resolution of acquisition pertaining to class shares subject to wholly call (meaning a type of share in the case where the corporation that issued such shares has provisions to the effect that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (referred to as the "resolution of acquisition" in (a))), no shares of the corporation other than fractional shares of less than one share come to be delivered as the consideration for the acquisition to any of the shareholders, etc. (excluding the corporation and persons that have a full controlling interest with the largest shareholder, etc.) other than the largest shareholder, etc. of the corporation (meaning, among the shareholders, etc. of the corporation other than the corporation itself, the person who holds the largest number of shares of the corporation);
      <sup>machine translation, not official</sup>

      **ロ**  株式の併合で、その併合をした法人の最大株主等（当該法人以外の当該法人の株主等のうちその有する当該法人の株式の数が最も多い者をいう。）以外の全ての株主等（当該法人及び当該最大株主等との間に完全支配関係がある者を除く。）の有することとなる当該法人の株式の数が一に満たない端数となるもの
      <sup>art-2/par-1/item-12-16/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-16/sub-2</sup>
      A consolidation of shares in which the number of shares of the corporation that come to be held by each of the shareholders, etc. (excluding the corporation and persons that have a full controlling interest with the largest shareholder, etc.) other than the largest shareholder, etc. of the corporation that effected the consolidation (meaning, among the shareholders, etc. of the corporation other than the corporation itself, the person who holds the largest number of shares of the corporation) becomes a fraction of less than one share;
      <sup>machine translation, not official</sup>

      **ハ**  株式売渡請求（法人の一の株主等が当該法人の承認を得て当該法人の他の株主等（当該法人及び当該一の株主等との間に完全支配関係がある者を除く。）の全てに対して法令（外国の法令を含む。ハにおいて同じ。）の規定に基づいて行う当該法人の株式の全部を売り渡すことの請求をいう。）に係る当該承認により法令の規定に基づき当該法人の発行済株式等（当該一の株主等又は当該一の株主等との間に完全支配関係がある者が有するものを除く。）の全部が当該一の株主等に取得されることとなる場合の当該承認
      <sup>art-2/par-1/item-12-16/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-16/sub-3</sup>
      The approval in the case where, as a result of the approval pertaining to a demand for share cash-out (meaning a demand, made by one shareholder, etc. of a corporation with the approval of the corporation to all of the other shareholders, etc. of the corporation (excluding the corporation and persons that have a full controlling interest with the one shareholder, etc.) under the provisions of laws and regulations (including foreign laws and regulations; the same applies in (c)), that they sell all of their shares of the corporation), the whole of the issued shares, etc. of the corporation (excluding those held by the one shareholder, etc. or by persons that have a full controlling interest with the one shareholder, etc.) comes to be acquired by the one shareholder, etc. under the provisions of laws and regulations.
      <sup>machine translation, not official</sup>

    **十二の十七**  適格株式交換等　次のいずれかに該当する株式交換等で株式交換等完全子法人の株主等に株式交換等完全親法人又は株式交換完全支配親法人（株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式以外の資産（当該株主等に対する剰余金の配当として交付される金銭その他の資産、株式交換等に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産、株式交換の直前において株式交換完全親法人が株式交換完全子法人の発行済株式（当該株式交換完全子法人が有する自己の株式を除く。）の総数の三分の二以上に相当する数の株式を有する場合における当該株式交換完全親法人以外の株主に交付される金銭その他の資産、前号イの取得の価格の決定の申立てに基づいて交付される金銭その他の資産、同号イに掲げる行為に係る同号イの一に満たない端数の株式又は同号ロに掲げる行為により生ずる同号ロに規定する法人の一に満たない端数の株式の取得の対価として交付される金銭その他の資産及び同号ハの取得の対価として交付される金銭その他の資産を除く。）が交付されないものをいう。
    <sup>art-2/par-1/item-12-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-17</sup>
    qualified share exchange, etc.: These mean a share exchange, etc. that falls under any of the following, in which no assets other than the shares of any one of the corporations, the wholly owning parent corporation in a share exchange or similar act or the fully controlling parent corporation in a share exchange (meaning a corporation that has a relationship with the wholly owning parent corporation in a share exchange that is specified by Cabinet Order as being a relationship whereby the corporation holds directly or indirectly the whole of the issued shares, etc. of the wholly owning parent corporation in a share exchange), are delivered to the shareholders, etc. of the wholly owned subsidiary corporation in a share exchange or similar act (such assets exclude monies or other assets delivered as a dividend of surplus to the shareholders, etc., monies or other assets delivered to the shareholders, etc. who oppose the share exchange, etc. as the consideration based on their demand that their shares be purchased from them, monies or other assets delivered to shareholders other than the wholly owning parent corporation in a share exchange in the case where, immediately before the share exchange, the wholly owning parent corporation in a share exchange holds shares equivalent in number to two-thirds or more of the total number of the issued shares (excluding the shares that the wholly owned subsidiary corporation in a share exchange holds in itself) of the wholly owned subsidiary corporation in a share exchange, monies or other assets delivered based on a petition for a determination of the price of the acquisition set forth in (a) of the preceding item, monies or other assets delivered as the consideration for the acquisition of the fractional shares of less than one share set forth in (a) of that item pertaining to the act listed in (a) of that item or of the fractional shares of less than one share of the corporation prescribed in (b) of that item arising from the act listed in (b) of that item, and monies or other assets delivered as the consideration for the acquisition set forth in (c) of that item).
    <sup>machine translation, not official</sup>

      **イ**  その株式交換に係る株式交換完全子法人と株式交換完全親法人との間に当該株式交換完全親法人による完全支配関係その他の政令で定める関係がある場合の当該株式交換
      <sup>art-2/par-1/item-12-17/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-17/sub-1</sup>
      A share exchange in the case where the wholly owned subsidiary corporation in the share exchange and the wholly owning parent corporation in the share exchange have between them a full controlling interest by the wholly owning parent corporation in the share exchange, or any other relationship as specified by Cabinet Order
      <sup>machine translation, not official</sup>

      **ロ**  その株式交換等に係る株式交換等完全子法人と株式交換等完全親法人との間にいずれか一方の法人による支配関係その他の政令で定める関係がある場合の当該株式交換等のうち、次に掲げる要件の全てに該当するもの
      <sup>art-2/par-1/item-12-17/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-17/sub-2</sup>
      A share exchange, etc. in the case where either the wholly owned subsidiary corporation in the share exchange or similar act or the wholly owning parent corporation in the share exchange or similar act has a controlling interest in the other corporation, or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:
      <sup>machine translation, not official</sup>

        **（１）**  当該株式交換等完全子法人の当該株式交換等の直前の従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該株式交換等完全子法人の業務（当該株式交換等完全子法人との間に完全支配関係がある法人の業務並びに当該株式交換等後に行われる適格合併又は当該株式交換等完全子法人を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資（ロにおいて「適格合併等」という。）により当該株式交換等完全子法人の当該株式交換等前に行う主要な事業が当該適格合併等に係る合併法人、分割承継法人又は被現物出資法人（ロにおいて「合併法人等」という。）に移転することが見込まれている場合における当該合併法人等及び当該合併法人等との間に完全支配関係がある法人の業務を含む。）に引き続き従事することが見込まれていること。
        <sup>art-2/par-1/item-12-17/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-17/sub-2/sub2-1</sup>
        That, out of the employees of the wholly owned subsidiary corporation in a share exchange or similar act immediately before the share exchange, etc., a number of persons equivalent to approximately 80 percent or more of the total number thereof are expected to continue to engage in the business of the wholly owned subsidiary corporation in a share exchange or similar act (including the business of a corporation that has a full controlling interest with the wholly owned subsidiary corporation in a share exchange or similar act, and, in the case where the principal business that the wholly owned subsidiary corporation in a share exchange or similar act conducts before the share exchange, etc. is expected to be transferred, through a qualified merger to be effected after the share exchange, etc. or a qualified company split or qualified capital contribution in kind in which the wholly owned subsidiary corporation in a share exchange or similar act is the splitting corporation or the corporation making a capital contribution in kind (referred to as a "qualified merger, etc." in (b)), to the acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind in the qualified merger, etc. (referred to as an "acquiring corporation, etc." in (b)), the business of the acquiring corporation, etc. and of a corporation that has a full controlling interest with the acquiring corporation, etc.).
        <sup>machine translation, not official</sup>

        **（２）**  当該株式交換等完全子法人の当該株式交換等前に行う主要な事業が当該株式交換等完全子法人（当該株式交換等完全子法人との間に完全支配関係がある法人並びに当該株式交換等後に行われる適格合併等により当該主要な事業が当該適格合併等に係る合併法人等に移転することが見込まれている場合における当該合併法人等及び当該合併法人等との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていること。
        <sup>art-2/par-1/item-12-17/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-17/sub-2/sub2-2</sup>
        That the principal business that the wholly owned subsidiary corporation in a share exchange or similar act conducts before the share exchange, etc. is expected to continue to be conducted by the wholly owned subsidiary corporation in a share exchange or similar act (including a corporation that has a full controlling interest with the wholly owned subsidiary corporation in a share exchange or similar act, and, in the case where the principal business is expected to be transferred, through a qualified merger, etc. to be effected after the share exchange, etc., to the acquiring corporation, etc. in the qualified merger, etc., the acquiring corporation, etc. and a corporation that has a full controlling interest with the acquiring corporation, etc.).
        <sup>machine translation, not official</sup>

      **ハ**  その株式交換に係る株式交換完全子法人と株式交換完全親法人とが共同で事業を行うための株式交換として政令で定めるもの
      <sup>art-2/par-1/item-12-17/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-17/sub-3</sup>
      A share exchange specified by Cabinet Order as being a share exchange to allow the wholly owned subsidiary corporation in the share exchange and the wholly owning parent corporation in the share exchange to conduct business jointly
      <sup>machine translation, not official</sup>

    **十二の十八**  適格株式移転　次のいずれかに該当する株式移転で株式移転完全子法人の株主に株式移転完全親法人の株式以外の資産（株式移転に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されないものをいう。
    <sup>art-2/par-1/item-12-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-18</sup>
    qualified share transfer: These mean a share transfer that falls under any of the following, in which the shareholders of the wholly owned subsidiary corporation in a share transfer do not receive the delivery of any assets other than the shares of the wholly owning parent corporation in the share transfer (such assets exclude monies or any other assets to be delivered to the shareholders who oppose the share transfer as the consideration based on their demand that their shares be purchased from them):
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **イ**  その株式移転に係る株式移転完全子法人と当該株式移転に係る他の株式移転完全子法人（以下この号において「他の株式移転完全子法人」という。）との間に同一の者による完全支配関係その他の政令で定める関係がある場合の当該株式移転又は一の法人のみがその株式移転完全子法人となる株式移転で政令で定めるもの
      <sup>art-2/par-1/item-12-18/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-18/sub-1</sup>
      A share transfer in the case where one wholly owned subsidiary corporation in the share transfer and a second wholly owned subsidiary corporation in the share transfer (hereinafter referred to as "the second wholly owned subsidiary corporation in the share transfer" in this item) have between them a full controlling interest by the same person, or any other relationship as specified by Cabinet Order, or a share transfer in which only one corporation becomes the wholly owned subsidiary corporation in the share transfer and which is specified by Cabinet Order
      <sup>machine translation, not official</sup>

      **ロ**  その株式移転に係る株式移転完全子法人と他の株式移転完全子法人との間にいずれか一方の法人による支配関係その他の政令で定める関係がある場合の当該株式移転のうち、次に掲げる要件の全てに該当するもの
      <sup>art-2/par-1/item-12-18/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-18/sub-2</sup>
      A share transfer in the case where either one wholly owned subsidiary corporation in a share transfer or a second wholly owned subsidiary corporation in the share transfer has a controlling interest in the other corporation, or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:
      <sup>machine translation, not official</sup>

        **（１）**  当該株式移転に係る各株式移転完全子法人の当該株式移転の直前の従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該株式移転完全子法人の業務（当該株式移転完全子法人との間に完全支配関係がある法人の業務並びに当該株式移転後に行われる適格合併又は当該株式移転完全子法人を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資（ロにおいて「適格合併等」という。）により当該株式移転完全子法人の当該株式移転前に行う主要な事業が当該適格合併等に係る合併法人、分割承継法人又は被現物出資法人（ロにおいて「合併法人等」という。）に移転することが見込まれている場合における当該合併法人等及び当該合併法人等との間に完全支配関係がある法人の業務を含む。）に引き続き従事することが見込まれていること。
        <sup>art-2/par-1/item-12-18/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-18/sub-2/sub2-1</sup>
        That, out of the employees of each wholly owned subsidiary corporation in a share transfer pertaining to the share transfer immediately before the share transfer, a number of persons equivalent to approximately 80 percent or more of the total number thereof are expected to continue to engage in the business of the wholly owned subsidiary corporation in a share transfer (including the business of a corporation that has a full controlling interest with the wholly owned subsidiary corporation in a share transfer, and, in the case where the principal business that the wholly owned subsidiary corporation in a share transfer conducts before the share transfer is expected to be transferred, through a qualified merger to be effected after the share transfer or a qualified company split or qualified capital contribution in kind in which the wholly owned subsidiary corporation in a share transfer is the splitting corporation or the corporation making a capital contribution in kind (referred to as a "qualified merger, etc." in (b)), to the acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind in the qualified merger, etc. (referred to as an "acquiring corporation, etc." in (b)), the business of the acquiring corporation, etc. and of a corporation that has a full controlling interest with the acquiring corporation, etc.).
        <sup>machine translation, not official</sup>

        **（２）**  当該株式移転に係る各株式移転完全子法人の当該株式移転前に行う主要な事業が当該株式移転完全子法人（当該株式移転完全子法人との間に完全支配関係がある法人並びに当該株式移転後に行われる適格合併等により当該主要な事業が当該適格合併等に係る合併法人等に移転することが見込まれている場合における当該合併法人等及び当該合併法人等との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていること。
        <sup>art-2/par-1/item-12-18/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-18/sub-2/sub2-2</sup>
        That the principal business that each wholly owned subsidiary corporation in a share transfer pertaining to the share transfer conducts before the share transfer is expected to continue to be conducted by the wholly owned subsidiary corporation in a share transfer (including a corporation that has a full controlling interest with the wholly owned subsidiary corporation in a share transfer, and, in the case where the principal business is expected to be transferred, through a qualified merger, etc. to be effected after the share transfer, to the acquiring corporation, etc. in the qualified merger, etc., the acquiring corporation, etc. and a corporation that has a full controlling interest with the acquiring corporation, etc.).
        <sup>machine translation, not official</sup>

      **ハ**  その株式移転に係る株式移転完全子法人と他の株式移転完全子法人とが共同で事業を行うための株式移転として政令で定めるもの
      <sup>art-2/par-1/item-12-18/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-18/sub-3</sup>
      A share transfer specified by Cabinet Order as being a share transfer to allow the wholly owned subsidiary corporation in the share transfer and the second wholly owned subsidiary corporation in the share transfer to conduct business jointly
      <sup>machine translation, not official</sup>

    **十二の十九**  恒久的施設　次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
    <sup>art-2/par-1/item-12-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-19</sup>
    permanent establishment: These mean those listed as follows; provided, however, that in the case where a convention for the avoidance of double taxation or the prevention of fiscal evasion with respect to taxes on income that Japan has concluded contains provisions different from those listed as follows, with regard to a foreign corporation to which the convention applies, a permanent establishment is to be what is specified as a permanent establishment in the convention (limited to that located in Japan).
    <sup>machine translation, not official</sup>

      **イ**  外国法人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの
      <sup>art-2/par-1/item-12-19/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-19/sub-1</sup>
      A branch, factory or other fixed place where business is conducted, of a foreign corporation located in Japan, which is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **ロ**  外国法人の国内にある建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所その他これに準ずるものとして政令で定めるもの
      <sup>art-2/par-1/item-12-19/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-19/sub-2</sup>
      A place in Japan where a foreign corporation carries out construction or installation work or provides services of directing and supervising such work, or any other place specified by Cabinet Order as being equivalent thereto;
      <sup>machine translation, not official</sup>

      **ハ**  外国法人が国内に置く自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの
      <sup>art-2/par-1/item-12-19/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-12-19/sub-3</sup>
      A person who has the authority to conclude contracts on behalf of a foreign corporation and whom the foreign corporation places in Japan, or any other equivalent person, who is specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **十三**  収益事業　販売業、製造業その他の政令で定める事業で、継続して事業場を設けて行われるものをいう。
    <sup>art-2/par-1/item-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-13</sup>
    profit-making business:These mean a sales business, manufacturing business or any other business as specified by Cabinet Order that is conducted on a continuous basis by maintaining a workplace.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十四**  株主等　株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいう。
    <sup>art-2/par-1/item-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-14</sup>
    shareholder, etc.:These mean a shareholder, member of a general partnership company, limited partnership company, or limited liability company, or any other contributor to a corporation.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十五**  役員　法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法人の経営に従事している者のうち政令で定めるものをいう。
    <sup>art-2/par-1/item-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-15</sup>
    officer:These mean an executive officer, operating officer, accounting advisor, auditor, director, inspector, or liquidator, and any person other than those persons who engages in the management of a corporation and is specified by Cabinet Order.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十六**  資本金等の額　法人が株主等から出資を受けた金額として政令で定める金額をいう。
    <sup>art-2/par-1/item-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-16</sup>
    amount of stated capital, etc.: These mean the amount specified by Cabinet Order as the amount that a corporation has received from shareholders, etc. as capital contributions.
    <sup>machine translation, not official</sup>

    **十七**  削除
    <sup>art-2/par-1/item-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-17</sup>

    **十八**  利益積立金額　法人の所得の金額で留保している金額として政令で定める金額をいう。
    <sup>art-2/par-1/item-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-18</sup>
    amount of retained earnings: These mean the amount specified by Cabinet Order as the amount of income of a corporation that has been reserved.
    <sup>machine translation, not official</sup>

    **十九**  欠損金額　各事業年度の所得の金額の計算上当該事業年度の損金の額が当該事業年度の益金の額を超える場合におけるその超える部分の金額をいう。
    <sup>art-2/par-1/item-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-19</sup>
    net operating loss:These mean, in the case where deductible expenses for a business year exceed gross profits for the business year, when calculating the amount of income for each business year, the excess amount of the loss.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十**  棚卸資産　商品、製品、半製品、仕掛品、原材料その他の資産で棚卸しをすべきものとして政令で定めるもの（有価証券及び第六十一条第一項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等を除く。）をいう。
    <sup>art-2/par-1/item-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-20</sup>
    inventory: These mean commodities, products, semi-finished products, products in progress, raw materials or other assets which are specified by Cabinet Order as those to be inventoried (excluding securities and commodities, etc. for short-term trading as prescribed in Article 61, paragraph (1) (Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading)).
    <sup>machine translation, not official</sup>

    **二十一**  有価証券　金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の株式又は出資及び第六十一条の五第一項（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等）に規定するデリバティブ取引に係るものを除く。）をいう。
    <sup>art-2/par-1/item-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-21</sup>
    securities:These mean the securities prescribed in Article 2, paragraph (1) (Definition) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) and others equivalent thereto that are specified by Cabinet Order (excluding the shares that a corporation, etc. holds in itself and the capital contributions made thereby, and those related to derivative transactions as prescribed in Article 61-5, paragraph (1) (Inclusion, etc. in Gross Profits or Deductible Expenses of the Amount Equivalent to Profit or Loss on Derivative Transactions)).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十二**  固定資産　土地（土地の上に存する権利を含む。）、減価償却資産、電話加入権その他の資産で政令で定めるものをいう。
    <sup>art-2/par-1/item-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-22</sup>
    fixed assets:These mean land (including any right on land), depreciable assets, telephone subscription rights, or other assets as specified by Cabinet Order.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十三**  減価償却資産　建物、構築物、機械及び装置、船舶、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産で償却をすべきものとして政令で定めるものをいう。
    <sup>art-2/par-1/item-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-23</sup>
    depreciable assets:This means the buildings, structures, machinery, devices, ships, vehicles and equipment, tools, apparatus and appliances, mining rights, or other assets which are specified by Cabinet Order as assets to be depreciated.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十四**  繰延資産　法人が支出する費用のうち支出の効果がその支出の日以後一年以上に及ぶもので政令で定めるものをいう。
    <sup>art-2/par-1/item-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-24</sup>
    deferred assets:These mean expenses paid by a corporation, with the effects of the payment thereof lasting one year or longer after the day on which the payment was made and which are specified by Cabinet Order.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十五**  損金経理　法人がその確定した決算において費用又は損失として経理することをいう。
    <sup>art-2/par-1/item-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-25</sup>
    account for as atax deductibles:These mean that a corporation accounts for an amount as an expense or a loss in the final settlement of the accounts.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十六**  合同運用信託　信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き受けた金銭信託で、共同しない多数の委託者の信託財産を合同して運用するもの（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託及びこれに類する外国投資信託（同条第二十四項に規定する外国投資信託をいう。次号及び第二十九号ロにおいて同じ。）並びに委託者が実質的に多数でないものとして政令で定める信託を除く。）をいう。
    <sup>art-2/par-1/item-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-26</sup>
    jointly managed trust: These mean a money trust operated by a trust company (including a financial institution as prescribed in Article 1, paragraph (1) (Permission for Concurrent Operations) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943) that is engaged in a trust business as prescribed in the paragraph under the Act) in which the trust company jointly manages the trust property of multiple settlors who do not act in concert (excluding an investment trust operated without instructions from the settlor as prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations, a foreign investment trust equivalent thereto (meaning a foreign investment trust as prescribed in paragraph (24) of the Article; the same applies in the following item and item (xxix), (b)), and other trusts specified by Cabinet Order as those with settlors who are substantially small in number).
    <sup>machine translation, not official</sup>

    **二十七**  証券投資信託　投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託をいう。
    <sup>art-2/par-1/item-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-27</sup>
    securities investment trust:These mean a securities investment trust as prescribed in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations and a foreign investment trust equivalent thereto.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十八**  公社債投資信託　証券投資信託のうち、その信託財産を公債又は社債（会社以外の法人が特別の法律により発行する債券を含む。）に対する投資として運用することを目的とするもので、株式又は出資に対する投資として運用しないものをいう。
    <sup>art-2/par-1/item-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-28</sup>
    public and company bond investment trust:These mean a securities investment trust that has as its purpose the management of trust property for investment in government bonds or company bonds (including bonds that a corporation other than a company issues under special Acts) and in which the trust property is not managed for investment in shares or capital contributions.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二十九**  集団投資信託　次に掲げる信託をいう。
    <sup>art-2/par-1/item-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29</sup>
    group investment trust: These mean trusts listed as follows:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **イ**  合同運用信託
      <sup>art-2/par-1/item-29/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-1</sup>
      A jointly operated trust
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ロ**  投資信託及び投資法人に関する法律第二条第三項に規定する投資信託（次に掲げるものに限る。）及び外国投資信託
      <sup>art-2/par-1/item-29/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-2</sup>
      An investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations (limited to those listed as follows) and a foreign investment trust:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **（１）**  投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託
        <sup>art-2/par-1/item-29/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-2/sub2-1</sup>
        A securities investment trust as prescribed in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations;
        <sup>machine translation, not official</sup>

        **（２）**  その受託者（投資信託及び投資法人に関する法律第二条第一項に規定する委託者指図型投資信託にあつては、委託者）による受益権の募集が、同条第八項に規定する公募により行われ、かつ、主として国内において行われるものとして政令で定めるもの
        <sup>art-2/par-1/item-29/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-2/sub2-2</sup>
        An investment trust specified by Cabinet Order as one in which the offering of beneficial rights by its trustee (in the case of an investment trust with instructions from the settlor as prescribed in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, its settlor) is conducted through a public offering as prescribed in paragraph (8) of that Article and is conducted mainly in Japan.
        <sup>machine translation, not official</sup>

      **ハ**  特定受益証券発行信託（信託法（平成十八年法律第百八号）第百八十五条第三項（受益証券の発行に関する信託行為の定め）に規定する受益証券発行信託のうち、次に掲げる要件の全てに該当するもの（イに掲げる信託及び次号ハに掲げる信託を除く。）をいう。）
      <sup>art-2/par-1/item-29/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-3</sup>
      A specified trust that issues beneficiary certificates (meaning a trust that issues beneficiary certificates as prescribed in Article 185, paragraph (3) (Provisions on Terms of Trust Concerning the Issuance of Beneficiary Certificates) of the Trust Act (Act No. 108 of 2006) that meets all of the following requirements (excluding a trust listed in (a) and a trust listed in (c) of the following item)):
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **（１）**  信託事務の実施につき政令で定める要件に該当するものであることについて政令で定めるところにより税務署長の承認を受けた法人（（１）において「承認受託者」という。）が引き受けたものであること（その計算期間開始の日の前日までに、当該承認受託者（当該受益証券発行信託の受託者に就任したことによりその信託事務の引継ぎを受けた承認受託者を含む。）がその承認を取り消された場合及び当該受益証券発行信託の受託者に承認受託者以外の者が就任した場合を除く。）。
        <sup>art-2/par-1/item-29/sub-3/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-3/sub2-1</sup>
        That the trust has been accepted by a corporation that has obtained, as specified by Cabinet Order, the approval of the district director as to its meeting the requirements specified by Cabinet Order with regard to the implementation of trust affairs (referred to as an "approved trustee" in (1)) (excluding the case where, by the day preceding the first day of its calculation period, the approved trustee (including an approved trustee that has taken over the trust affairs by assuming office as trustee of the trust that issues beneficiary certificates) has had the approval rescinded, and the case where a person other than an approved trustee has assumed office as trustee of the trust that issues beneficiary certificates).
        <sup>machine translation, not official</sup>

        **（２）**  各計算期間終了の時における未分配利益の額として政令で定めるところにより計算した金額のその時における元本の総額に対する割合（（３）において「利益留保割合」という。）が政令で定める割合を超えない旨の信託行為における定めがあること。
        <sup>art-2/par-1/item-29/sub-3/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-3/sub2-2</sup>
        That there is a provision in the terms of trust to the effect that the ratio of the amount calculated, as specified by Cabinet Order, as the amount of undistributed profits as of the end of each calculation period to the total amount of the principal as of that time (referred to as the "ratio of retained profits" in (3)) is not to exceed the ratio specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **（３）**  各計算期間開始の時において、その時までに到来した利益留保割合の算定の時期として政令で定めるもののいずれにおいてもその算定された利益留保割合が（２）に規定する政令で定める割合を超えていないこと。
        <sup>art-2/par-1/item-29/sub-3/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-3/sub2-3</sup>
        That, as of the start of each calculation period, the ratio of retained profits calculated at any of the times that have arrived by that time and that are specified by Cabinet Order as times for calculating the ratio of retained profits has not exceeded the ratio specified by Cabinet Order prescribed in (2).
        <sup>machine translation, not official</sup>

        **（４）**  その計算期間が一年を超えないこと。
        <sup>art-2/par-1/item-29/sub-3/sub2-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-3/sub2-4</sup>
        That its calculation period does not exceed one year.
        <sup>machine translation, not official</sup>

        **（５）**  受益者（受益者としての権利を現に有するものに限る。）が存しない信託に該当したことがないこと。
        <sup>art-2/par-1/item-29/sub-3/sub2-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29/sub-3/sub2-5</sup>
        That it has never fallen under the category of a trust for which there are no beneficiaries (limited to those who currently hold rights as beneficiaries).
        <sup>machine translation, not official</sup>

    **二十九の二**  法人課税信託　次に掲げる信託（集団投資信託並びに第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託及び同項第二号に規定する公益信託等を除く。）をいう。
    <sup>art-2/par-1/item-29-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2</sup>
    trust subject to corporate taxation: These mean the trusts listed as follows (excluding a group investment trust, a retirement pension trust, etc. as prescribed in Article 12, paragraph (4), item (i) (Vesting of Assets and Liabilities in Trust Property and Profits and Expenses to Be Attributed to Trust Property) and a public interest trust, etc. as prescribed in item (ii) of the paragraph):
    <sup>machine translation, not official</sup>

      **イ**  受益権を表示する証券を発行する旨の定めのある信託
      <sup>art-2/par-1/item-29-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-1</sup>
      A trust for which there is a provision to the effect that securities which certify beneficial rights are to be issued
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ロ**  第十二条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）が存しない信託
      <sup>art-2/par-1/item-29-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-2</sup>
      A trust for which there are no beneficiaries as prescribed in Article 12, paragraph (1) (including those deemed to be beneficiaries as prescribed in the paragraph pursuant to the provisions of paragraph (2) of the Article)
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ハ**  法人（公共法人及び公益法人等を除く。）が委託者となる信託（信託財産に属する資産のみを信託するものを除く。）で、次に掲げる要件のいずれかに該当するもの
      <sup>art-2/par-1/item-29-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-3</sup>
      A trust for which a corporation (excluding a public service corporation and a corporation in the public interest, etc.) becomes a settlor (such trust excludes a trust for which only the assets included in a trust property are entrusted) and which meets any of the following requirements:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **（１）**  当該法人の事業の全部又は重要な一部（その譲渡につき当該法人の会社法（平成十七年法律第八十六号）第四百六十七条第一項（第一号又は第二号に係る部分に限る。）（事業譲渡等の承認等）の株主総会の決議（これに準ずるものを含む。）を要するものに限る。）を信託し、かつ、その信託の効力が生じた時において、当該法人の株主等が取得する受益権のその信託に係る全ての受益権に対する割合が百分の五十を超えるものとして政令で定めるものに該当することが見込まれていたこと（その信託財産に属する金銭以外の資産の種類がおおむね同一である場合として政令で定める場合を除く。）。
        <sup>art-2/par-1/item-29-2/sub-3/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-3/sub2-1</sup>
        That the whole or a material part of the business of the corporation (limited to a business whose transfer requires a resolution of a shareholders meeting of the corporation (including any resolution equivalent thereto) under Article 467, paragraph (1) (limited to the part pertaining to item (i) or item (ii)) (Approval of Business Transfers, etc.) of the Companies Act (Act No. 86 of 2005)) has been entrusted, and that, at the time when the trust became effective, the trust was expected to fall under a trust specified by Cabinet Order as one in which the ratio of the beneficial rights acquired by the shareholders, etc. of the corporation to all the beneficial rights pertaining to the trust exceeds 50 percent (excluding the case specified by Cabinet Order as the case where the types of assets other than monies included in the trust property are approximately the same).
        <sup>machine translation, not official</sup>

        **（２）**  その信託の効力が生じた時又はその存続期間（その信託行為において定められた存続期間をいう。（２）において同じ。）の定めの変更の効力が生じた時（（２）において「効力発生時等」という。）において当該法人又は当該法人との間に政令で定める特殊の関係のある者（（２）及び（３）において「特殊関係者」という。）が受託者であり、かつ、当該効力発生時等において当該効力発生時等以後のその存続期間が二十年を超えるものとされていたこと（当該法人又は当該法人の特殊関係者のいずれもがその受託者でなかつた場合において当該法人又は当該法人の特殊関係者がその受託者に就任することとなり、かつ、その就任の時においてその時以後のその存続期間が二十年を超えるものとされていたときを含むものとし、その信託財産の性質上その信託財産の管理又は処分に長期間を要する場合として政令で定める場合を除く。）。
        <sup>art-2/par-1/item-29-2/sub-3/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-3/sub2-2</sup>
        That, at the time when the trust became effective or at the time when a change in the provisions on its duration (meaning the duration specified in the terms of trust; the same applies in (2)) became effective (referred to as the "time of taking effect, etc." in (2)), the corporation or a person who has a special relationship as specified by Cabinet Order with the corporation (referred to as a "specially-related person" in (2) and (3)) was the trustee, and that, at the time of taking effect, etc., the duration on or after the time of taking effect, etc. was set to exceed 20 years (including the case where, neither the corporation nor its specially-related person having been the trustee, the corporation or its specially-related person comes to assume office as trustee and, at the time of assuming office, the duration on or after that time was set to exceed 20 years, and excluding the case specified by Cabinet Order as the case where the management or disposition of the trust property requires a long period of time due to the nature of the trust property).
        <sup>machine translation, not official</sup>

        **（３）**  その信託の効力が生じた時において当該法人又は当該法人の特殊関係者をその受託者と、当該法人の特殊関係者をその受益者とし、かつ、その時において当該特殊関係者に対する収益の分配の割合の変更が可能である場合として政令で定める場合に該当したこと。
        <sup>art-2/par-1/item-29-2/sub-3/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-3/sub2-3</sup>
        That, at the time when the trust became effective, the corporation or its specially-related person was the trustee and a specially-related person of the corporation was the beneficiary, and that the trust fell under the case specified by Cabinet Order as the case where the ratio of distribution of proceeds to the specially-related person could be changed at that time.
        <sup>machine translation, not official</sup>

      **ニ**  投資信託及び投資法人に関する法律第二条第三項に規定する投資信託
      <sup>art-2/par-1/item-29-2/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-4</sup>
      An investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ホ**  資産の流動化に関する法律第二条第十三項に規定する特定目的信託
      <sup>art-2/par-1/item-29-2/sub-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-29-2/sub-5</sup>
      A special purpose trust as prescribed in Article 2, paragraph (13) of the Act on the Securitization of Assets
      <sup>machine translation, not official</sup>

    **三十**  中間申告書　第七十一条第一項（中間申告）又は第百四十四条の三第一項若しくは第二項（中間申告）の規定による申告書をいう。
    <sup>art-2/par-1/item-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-30</sup>
    interim return: This means a return pursuant to the provisions of Article 71, paragraph (1) (Interim Return) or Article 144-3, paragraph (1) or paragraph (2) (Interim Return).
    <sup>machine translation, not official</sup>

    **三十一**  確定申告書　第七十四条第一項（確定申告）又は第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）をいう。
    <sup>art-2/par-1/item-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-31</sup>
    Final Return: These mean a return pursuant to the provisions of Article 74, paragraph (1) (Final Returns) or Article 144-6, paragraph (1) or paragraph (2) (Final Returns) (including a return filed after the due date).
    <sup>machine translation, not official</sup>

    **三十一の二**  国際最低課税額確定申告書　第八十二条の六第一項（国際最低課税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）をいう。
    <sup>art-2/par-1/item-31-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-31-2</sup>
    Final Return for the international minimum tax amount: These mean a return pursuant to the provisions of Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount) (including a return filed after the due date).
    <sup>machine translation, not official</sup>

    **三十一の三**  国際最低課税残余額確定申告書　第八十二条の十四第一項（国際最低課税残余額に係る確定申告）（第百四十五条の五（申告及び納付等）において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）をいう。
    <sup>art-2/par-1/item-31-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-31-3</sup>
    Final Return for the international minimum tax residual amount: These mean a return pursuant to the provisions of Article 82-14, paragraph (1) (Final Returns for the International Minimum Tax Residual Amount) (including the case where it is applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment, etc.)) (including a return filed after the due date).
    <sup>machine translation, not official</sup>

    **三十一の四**  国内最低課税額確定申告書　第八十二条の二十二第一項（国内最低課税額に係る確定申告）（第百四十五条の九（申告及び納付等）において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）をいう。
    <sup>art-2/par-1/item-31-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-31-4</sup>
    Final Return for the domestic minimum tax amount: These mean a return pursuant to the provisions of Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax Amount) (including the case where it is applied mutatis mutandis pursuant to Article 145-9 (Filing of Returns, Payment, etc.)) (such returns include returns filed after the due date).
    <sup>machine translation, not official</sup>

    **三十二**  退職年金等積立金中間申告書　第八十八条（退職年金等積立金に係る中間申告）（第百四十五条の十三（申告及び納付）において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）をいう。
    <sup>art-2/par-1/item-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-32</sup>
    Interim Return for Retirement Pension Funds: These mean a return pursuant to the provisions of Article 88 (Interim Returns for Retirement Pension Funds) (including the case where it is applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)) (such returns include returns filed after the due date).
    <sup>machine translation, not official</sup>

    **三十三**  退職年金等積立金確定申告書　第八十九条（退職年金等積立金に係る確定申告）（第百四十五条の十三において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）をいう。
    <sup>art-2/par-1/item-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-33</sup>
    Final Return for Retirement Pension Funds: These mean a return pursuant to the provisions of Article 89 (Final Returns for Retirement Pension Funds) (including the case where it is applied mutatis mutandis pursuant to Article 145-13) (including a return filed after the due date).
    <sup>machine translation, not official</sup>

    **三十四**  期限後申告書　国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書をいう。
    <sup>art-2/par-1/item-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-34</sup>
    return filed after the due date: These mean a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
    <sup>machine translation, not official</sup>

    **三十五**  修正申告書　国税通則法第十九条第三項（修正申告）に規定する修正申告書をいう。
    <sup>art-2/par-1/item-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-35</sup>
    amended return: These mean an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

    **三十六**  青色申告書　第百二十一条（青色申告）（第百四十六条第一項（青色申告）において準用する場合を含む。）の規定により青色の申告書によつて提出する第三十号、第三十一号、第三十二号及び第三十三号に掲げる申告書並びにこれらの申告書に係る修正申告書をいう。
    <sup>art-2/par-1/item-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-36</sup>
    Blue Return: These mean a return listed in item (xxx), item (xxxi), item (xxxii), and item (xxxiii) and an amended return related thereto filed in a blue form pursuant to the provisions of Article 121 (Blue Returns) (including the case where it is applied mutatis mutandis pursuant to Article 146, paragraph (1) (Blue Returns)).
    <sup>machine translation, not official</sup>

    **三十七**  更正請求書　国税通則法第二十三条第三項（更正の請求）に規定する更正請求書をいう。
    <sup>art-2/par-1/item-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-37</sup>
    written request for Reassessment: These mean a written request for Reassessment as prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

    **三十八**  中間納付額　第七十六条（中間申告による納付）又は第百四十四条の九（中間申告による納付）の規定により納付すべき法人税の額（その額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額）をいう。
    <sup>art-2/par-1/item-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-38</sup>
    interim payment: These mean the amount of corporation tax to be paid pursuant to the provisions of Article 76 (Payment by Interim Return) or Article 144-9 (Payment by Interim Return) (where an amended return has been filed or a Reassessment has been made for the amount, the amount of corporation tax after the amended return was filed or the Reassessment was made).
    <sup>machine translation, not official</sup>

    **三十九**  更正　国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。
    <sup>art-2/par-1/item-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-39</sup>
    reassessment:These mean reassessment pursuant to the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四十**  決定　この編、次編第一章第一節（課税標準及びその計算）、第八十条第四項（欠損金の繰戻しによる還付）、第百三十三条（更正等による所得税額等の還付）、第百三十四条（確定申告に係る更正等又は決定による中間納付額の還付）、第百三十五条第三項第三号及び第四項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）、第百四十七条の三（更正等による所得税額等の還付）並びに第百四十七条の四（確定申告に係る更正等又は決定による中間納付額の還付）の場合を除き、国税通則法第二十五条（決定）の規定による決定をいう。
    <sup>art-2/par-1/item-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-40</sup>
    determination: These mean a determination pursuant to the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes, except in the cases of this Part, Part II, Chapter I, Section 1 (Tax Base and Calculation Thereof), Article 80, paragraph (4) (Refund by Carryback of Loss), Article 133 (Refund of Income Tax Due to Reassessment, etc.), Article 134 (Refund of the Amount of Interim Payment Due to Reassessment, etc. or Determination Related to a Final Return), Article 135, paragraph (3), item (iii) and paragraph (4) (Special Provisions for Refund of Corporation Tax upon Reassessment in the Case of an Excessive Return Based on Fictitious Accounting), Article 147-3 (Refund of Income Tax Due to Reassessment, etc.) and Article 147-4 (Refund of the Amount of Interim Payment Due to Reassessment, etc. or Determination Related to a Final Return).
    <sup>machine translation, not official</sup>

    **四十一**  附帯税　国税通則法第二条第四号（定義）に規定する附帯税をいう。
    <sup>art-2/par-1/item-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-41</sup>
    penalty tax:These mean any penalty tax as prescribed in Article 2, item (iv) (Definitions) of the Act on General Rules for National Taxes.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四十二**  充当　国税通則法第五十七条第一項（充当）の規定による充当をいう。
    <sup>art-2/par-1/item-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-42</sup>
    appropriation:These mean appropriation pursuant to the provisions of Article 57, paragraph (1) (Appropriations) of the Act on General Rules for National Taxes.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四十三**  還付加算金　国税通則法第五十八条第一項（還付加算金）に規定する還付加算金をいう。
    <sup>art-2/par-1/item-43 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-43</sup>
    interest on a refund:These mean interest on a refund as prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四十四**  地方税　地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号（用語）に規定する地方団体の徴収金（都及び特別区のこれに相当する徴収金を含む。）をいう。
    <sup>art-2/par-1/item-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-2/par-1/item-44</sup>
    local tax: These mean monies to be collected by local bodies as prescribed in Article 1, paragraph (1), item (xiv) (Terminology) of the Local Tax Act (Act No. 226 of 1950) (including any equivalent monies to be collected by Tokyo Metropolis and special wards).
    <sup>machine translation, not official</sup>

### 第三条（人格のない社団等に対するこの法律の適用） — Application of This Act to Associations or Foundations Without Juridical Personality
<sup>caption: machine translation, not official</sup>
<sup>art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-3</sup>

  **第一項**  人格のない社団等は、法人とみなして、この法律（第七十五条の四（電子情報処理組織による申告）、第八十二条の七（電子情報処理組織による申告）、第八十二条の十五（電子情報処理組織による申告）、第八十二条の二十三（電子情報処理組織による申告）及び別表第二を除く。）の規定を適用する。
  <sup>art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-3/par-1</sup>
  The provisions of this Act (excluding Article 75-4 (Filing of Returns Using an Electronic Data Processing System), Article 82-7 (Filing of Returns Using an Electronic Data Processing System), Article 82-15 (Filing of Returns Using an Electronic Data Processing System), Article 82-23 (Filing of Returns Using an Electronic Data Processing System) and Appended Table 2) apply to an association or foundation without juridical personality by deeming it to be a corporation.
  <sup>machine translation, not official</sup>

## 第二章　納税義務者 — Chapter II Taxpayers
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-1/ch-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-2</sup>

### 第四条
<sup>art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4</sup>

  **第一項**  内国法人は、この法律により、法人税を納める義務がある。ただし、公益法人等又は人格のない社団等については、収益事業を行う場合、法人課税信託の引受けを行う場合、特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項及び第三項において同じ。）に属する同条第十三号に規定する構成会社等である場合若しくは特定多国籍企業グループ等に係る同条第十五号に規定する共同支配会社等である場合又は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う場合に限る。
  <sup>art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4/par-1</sup>
  A domestic corporation is liable to pay corporation tax pursuant to this Act; provided, however, that a public interest corporation, etc. or association or foundation without juridical personality is liable only where it conducts a profit-making business, accepts the position of trustee of a trust subject to corporate taxation, is a constituent entity prescribed in Article 82, item (xiii) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) (Definitions) of that Article; hereinafter the same applies in this paragraph and paragraph (3)) or is a jointly controlled entity, etc. prescribed in item (xv) of that Article pertaining to a specified multinational enterprise group, etc., or performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds).
  <sup>machine translation, not official</sup>

  **第二項**  公共法人は、前項の規定にかかわらず、法人税を納める義務がない。
  <sup>art-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4/par-2</sup>
  Notwithstanding the provisions of the preceding paragraph, a public service corporation is not liable to pay corporation tax.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  外国法人は、第百三十八条第一項（国内源泉所得）に規定する国内源泉所得を有するとき（人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき、特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号に規定する恒久的施設等をいい、その同条第七号に規定する所在地国が我が国であるものに限る。以下この項において同じ。）を有する第八十二条第十三号に規定する構成会社等であるとき若しくは特定多国籍企業グループ等に係る恒久的施設等を有する同条第十五号に規定する共同支配会社等であるとき又は第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。
  <sup>art-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4/par-3</sup>
  A foreign corporation is liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138, paragraph (1) (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of an association or foundation without juridical personality), when it accepts the position of trustee of a trust subject to corporate taxation, when it is a constituent entity prescribed in Article 82, item (xiii) that has a permanent establishment, etc. belonging to a specified multinational enterprise group, etc. (meaning a permanent establishment, etc. prescribed in item (vi) of that Article, limited to one whose country of location prescribed in item (vii) of that Article is Japan; hereinafter the same applies in this paragraph) or when it is a jointly controlled entity, etc. prescribed in item (xv) of that Article that has a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., or when it performs retirement pension services, etc. prescribed in Article 145-11 (Calculation of a foreign corporation's Amount of Retirement Pension Funds).
  <sup>machine translation, not official</sup>

  **第四項**  個人は、法人課税信託の引受けを行うときは、この法律により、法人税を納める義務がある。
  <sup>art-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4/par-4</sup>
  An individual who accepts the position of trustee of a trust subject to corporate taxation is liable to pay corporation tax pursuant to this Act.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第二章の二　法人課税信託 — Chapter II-2 Trust Subject to Corporate Taxation
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-2-2</sup>

### 第四条の二（法人課税信託の受託者に関するこの法律の適用） — (Application of This Act to Trustees of Trust Subject to Corporate Taxation)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-4-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-2</sup>

  **第一項**  法人課税信託の受託者は、各法人課税信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この章において同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。次項において同じ。）ごとに、それぞれ別の者とみなして、この法律（第二条第二十九号の二（定義）、前条及び第十二条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）並びに第六章（納税地）並びに第五編（罰則）を除く。以下この章において同じ。）の規定を適用する。
  <sup>art-4-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-2/par-1</sup>
  A trustee of a trust subject to corporate taxation is deemed to be a different person for each set of trust assets and liabilities under each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the profit and expenses attributed to the trust property; hereinafter the same applies in this Chapter) and for its own assets, etc. (meaning assets and liabilities, and profit and expenses, other than the trust assets and liabilities under a trust subject to corporate taxation; the same applies in the following paragraph), and the provisions of this Act (excluding Article 2, item (xxix)-2 (Definitions), the preceding Article, Article 12 (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property), Chapter VI (Place for Tax Payment) and Part V (Penal Provisions); hereinafter the same applies in this Chapter) apply accordingly.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、各法人課税信託の信託資産等及び固有資産等は、同項の規定によりみなされた各別の者にそれぞれ帰属するものとする。
  <sup>art-4-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-2/par-2</sup>
  In the case referred to in the preceding paragraph, the trust assets, etc. under each trust subject to corporate taxation and the trustees' own assets, etc. are attributed to the respective persons who were deemed to be different persons pursuant to the provisions of the paragraph.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第四条の三（受託法人等に関するこの法律の適用） — (Application of This Act to Trust Corporations)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-4-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3</sup>

  **第一項**  受託法人（法人課税信託の受託者である法人（その受託者が個人である場合にあつては、当該受託者である個人）について、前条の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者である法人をいう。以下この条において同じ。）又は法人課税信託の受益者についてこの法律の規定を適用する場合には、次に定めるところによる。
  <sup>art-4-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1</sup>
  The provisions of this Act apply to a trust corporation (meaning a corporation that is a trustee of a trust subject to corporate taxation (where the trustee is an individual, the individual who is the trustee) to which the provisions of this Act are applied by deeming that the trust corporation or the individual is to be the person that the trust assets, etc. related to the trust subject to corporate taxation are attributed to pursuant to the provisions of the preceding Article; hereinafter the same applies in this Article) or a trustee of a trust subject to corporate taxation as specified as follows:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  法人課税信託の信託された営業所、事務所その他これらに準ずるもの（次号において「営業所」という。）が国内にある場合には、当該法人課税信託に係る受託法人は、内国法人とする。
    <sup>art-4-3/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-1</sup>
    in the case where a business office, office or other place equivalent thereto (referred to as a "business office" in the following item), where a trust subject to corporate taxation is entrusted, is located in Japan, a trust corporation under the trust subject to corporate taxation is deemed to be a domestic corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  法人課税信託の信託された営業所が国内にない場合には、当該法人課税信託に係る受託法人は、外国法人とする。
    <sup>art-4-3/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-2</sup>
    in the case where a business office, where a trust subject to corporate taxation is entrusted, is not located in Japan, a trust corporation under the trust subject to corporate taxation is deemed to be a foreign corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  受託法人（会社でないものに限る。）は、会社とみなす。
    <sup>art-4-3/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-3</sup>
    a trust corporation (limited to a trust corporation that is not a company) is deemed to be a company;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託に係る受託法人は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託に係る受託法人は合併法人に含まれるものとする。
    <sup>art-4-3/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-4</sup>
    the consolidation of trusts is deemed to be a merger, and a trust corporation under a trust subject to corporate taxation prior to the consolidation of trusts is deemed to be included in an acquired corporation, while a trust corporation under the new trust subject to corporate taxation after the consolidation of trusts is to be included in acquiring corporations;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **五**  信託の分割は分割型分割に含まれるものとし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る受託法人は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る受託法人は分割承継法人に含まれるものとする。
    <sup>art-4-3/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-5</sup>
    a split of a trust is to be included in a company split by split-off, and a trust corporation under a trust subject to corporate taxation, which transfers a part of the trust property, as a result of the split of the trust, as trust property under another trust with the same trustees or a new trust, is to be included in a splitting corporation, while a trust corporation under a trust subject to corporate taxation, which receives from another trust with the same trustees the transfer of a part of the trust property, as a result of the split of the trust, is to be included in the succeeding corporations in a company split;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **六**  法人課税信託の受益権は株式又は出資とみなし、法人課税信託の受益者は株主等に含まれるものとする。この場合において、その法人課税信託の受託者である法人の株式又は出資は当該法人課税信託に係る受託法人の株式又は出資でないものとみなし、当該受託者である法人の株主等は当該受託法人の株主等でないものとする。
    <sup>art-4-3/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-6</sup>
    the beneficial rights under a trust subject to corporate taxation are deemed to be shares or capital contributions and the beneficiaries of a trust subject to corporate taxation are to be included in the shareholders, etc. In this case, the shares and capital contributions of a corporation which is a trustee of the trust subject to corporate taxation are deemed not to be the shares or capital contributions of a trust corporation under the trust subject to corporate taxation, and the shareholders, etc. of the corporation which is the trustee are not to be the shareholders, etc. of the trust corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **七**  受託法人は、当該受託法人に係る法人課税信託の効力が生ずる日（一の約款に基づき複数の信託契約が締結されるものである場合にはその最初の契約が締結された日とし、法人課税信託以外の信託が法人課税信託に該当することとなつた場合にはその該当することとなつた日とする。）に設立されたものとする。
    <sup>art-4-3/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-7</sup>
    a trust corporation is to have been established on the day when a trust subject to corporate taxation related to the trust corporation became effective (where multiple trust contracts are concluded based on a single agreement, on the day when the first contract was concluded, and where any trust other than a trust subject to corporate taxation has come to fall under the category of a trust subject to corporate taxation, on the day when it came to fall under the category);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **八**  法人課税信託について信託の終了があつた場合又は法人課税信託（第二条第二十九号の二ロ（定義）に掲げる信託に限る。）に第十二条第一項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。次号において「受益者等」という。）が存することとなつた場合（第二条第二十九号の二イ又はハに掲げる信託に該当する場合を除く。）には、これらの法人課税信託に係る受託法人の解散があつたものとする。
    <sup>art-4-3/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-8</sup>
    in the case where a trust under a trust subject to corporate taxation has been terminated or a beneficiary as prescribed in Article 12, paragraph (1) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) (including a person who is deemed to be a beneficiary as prescribed in Article 12, paragraph (1) pursuant to the provisions of paragraph (2) of the Article; referred to as a "beneficiary, etc." in the following item) has come into existence for a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (b) (Definition)) (excluding the case where the trust falls under the category of a trust listed in Article 2, item (xxix)-2, (a) or (c)), it is deemed that a trust corporation under those trusts subject to corporate taxation has been dissolved;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **九**  法人課税信託（第二条第二十九号の二ロに掲げる信託を除く。以下この号において同じ。）の委託者がその有する資産の信託をした場合又は第十二条第一項の規定により受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託が法人課税信託に該当することとなつた場合には、これらの法人課税信託に係る受託法人に対する出資があつたものとみなす。
    <sup>art-4-3/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-9</sup>
    in the case where the settlor of a trust subject to corporate taxation (excluding a trust listed in Article 2, item (xxix)-2, (b); hereinafter the same applies in this item) has entrusted their own assets, or where a trust, for which a beneficiary, etc. is deemed to hold any of the assets and liabilities included in the trust property pursuant to the provisions of Article 12, paragraph (1), has come to fall under the category of a trust subject to corporate taxation, it is deemed that capital contributions have been made to a trust corporation under those trusts subject to corporate taxation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十**  法人課税信託の収益の分配は資本剰余金の減少に伴わない剰余金の配当と、法人課税信託の元本の払戻しは資本剰余金の減少に伴う剰余金の配当とみなす。
    <sup>art-4-3/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-10</sup>
    the distribution of proceeds from a trust subject to corporate taxation is deemed to be a dividend of surplus independent of a decrease in capital surplus, and the refund of the principal of a trust subject to corporate taxation is deemed to be a dividend of surplus resulting from a decrease in capital surplus; or
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十一**  前各号に定めるもののほか、受託法人又は法人課税信託の受益者についてのこの法律の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-4-3/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-3/par-1/item-11</sup>
    beyond what is provided for in the preceding items, necessary matters concerning the application of the provisions of this Act to trust corporations or beneficiaries of a trust subject to corporate taxation are specified by Cabinet Order.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第四条の四（受託者が二以上ある法人課税信託） — Trust Subject to Corporate Taxation with Two or More Trustees
<sup>caption: machine translation, not official</sup>
<sup>art-4-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-4</sup>

  **第一項**  一の法人課税信託の受託者が二以上ある場合には、各受託者の当該法人課税信託に係る信託資産等は、一の者の信託資産等とみなして、この法律の規定を適用する。
  <sup>art-4-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-4/par-1</sup>
  In the case where there are two or more trustees of one trust subject to corporate taxation, the provisions of this Act apply by deeming the trust assets and liabilities of each trustee pertaining to the trust subject to corporate taxation to be the trust assets and liabilities of one person.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する場合には、同項の各受託者は、同項の法人課税信託の信託事務を主宰する受託者を納税義務者として当該法人課税信託に係る法人税を納めるものとする。
  <sup>art-4-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-4-4/par-2</sup>
  In the case prescribed in the preceding paragraph, each trustee referred to in that paragraph is to pay the corporation tax pertaining to the trust subject to corporate taxation, with the trustee that presides over the trust affairs of the trust subject to corporate taxation referred to in that paragraph as the taxpayer.
  <sup>machine translation, not official</sup>

## 第三章　課税所得等の範囲等 — Chapter III Scope of Taxable Income
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-1/ch-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-3</sup>

## 第一節　課税所得等の範囲 — Section 1 Scope of Taxable Income
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-1/ch-3/sec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-3/sec-1</sup>

### 第五条（内国法人の課税所得の範囲） — Scope of a Domestic Corporation's Taxable Income
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-5</sup>

    **第一項**  内国法人に対しては、各事業年度の所得について、各事業年度の所得に対する法人税を課する。
    <sup>art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-5/par-1</sup>
    A domestic corporation has corporation tax imposed on income for each business year with respect to its income for each business year.
    <sup>machine translation, not official</sup>

### 第六条（内国公益法人等の非収益事業所得等の非課税） — Non-Taxation of Income Other than from a Profit-Making Business, etc. of Domestic Public Interest Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6</sup>

    **第一項**  内国法人である公益法人等又は人格のない社団等の各事業年度の所得のうち収益事業から生じた所得以外の所得については、前条の規定にかかわらず、各事業年度の所得に対する法人税を課さない。
    <sup>art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6/par-1</sup>
    Notwithstanding the provisions of the preceding Article, a public interest corporation, etc. or association or foundation without juridical personality that is a domestic corporation does not have corporation tax imposed on income for each business year with respect to the portion of its income for each business year other than the income that has arisen from its profit-making business.
    <sup>machine translation, not official</sup>

### 第六条の二（内国法人の国際最低課税額の課税） — Taxation on the International Minimum Tax Amount of Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-6-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6-2</sup>

    **第一項**  特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この節において同じ。）に属する構成会社等（同条第十三号に規定する構成会社等をいう。以下この節において同じ。）である内国法人に対しては、第五条（内国法人の課税所得の範囲）の規定により課する法人税のほか、各対象会計年度の第八十二条の三第一項（国際最低課税額）に規定する国際最低課税額について、各対象会計年度の国際最低課税額に対する法人税を課する。
    <sup>art-6-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6-2/par-1</sup>
    A domestic corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) (Definitions); hereinafter the same applies in this Section) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) of that Article; hereinafter the same applies in this Section), beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income), has corporation tax on the international minimum tax amount for each covered fiscal year imposed with respect to the international minimum tax amount prescribed in Article 82-3, paragraph (1) (International Minimum Tax Amount) for each covered fiscal year.
    <sup>machine translation, not official</sup>

### 第六条の三（内国法人の国際最低課税残余額の課税） — Taxation on the International Minimum Tax Residual Amount of Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-6-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6-3</sup>

    **第一項**  特定多国籍企業グループ等に属する構成会社等である内国法人に対しては、第五条（内国法人の課税所得の範囲）及び前条の規定により課する法人税のほか、各対象会計年度の第八十二条の十一第一項（国際最低課税残余額）に規定する国際最低課税残余額について、各対象会計年度の国際最低課税残余額に対する法人税を課する。
    <sup>art-6-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6-3/par-1</sup>
    A domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding Article, has corporation tax on the international minimum tax residual amount for each covered fiscal year imposed with respect to the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) (International Minimum Tax Residual Amount) for each covered fiscal year.
    <sup>machine translation, not official</sup>

### 第六条の四（内国法人の国内最低課税額の課税） — Taxation on the Domestic Minimum Tax Amount of Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-6-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6-4</sup>

    **第一項**  特定多国籍企業グループ等に属する構成会社等である内国法人又は特定多国籍企業グループ等に係る第八十二条第十五号（定義）に規定する共同支配会社等である内国法人に対しては、第五条（内国法人の課税所得の範囲）及び前二条の規定により課する法人税のほか、各対象会計年度の第八十二条の十九第一項（国内最低課税額）に規定する国内最低課税額について、各対象会計年度の国内最低課税額に対する法人税を課する。
    <sup>art-6-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-6-4/par-1</sup>
    A domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. or a domestic corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding two Articles, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year.
    <sup>machine translation, not official</sup>

### 第七条（退職年金業務等を行う内国法人の退職年金等積立金の課税） — Taxation on the Retirement Pension Funds of Domestic Corporations Engaged in Retirement Pension Services
<sup>caption: machine translation, not official</sup>
<sup>art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-7</sup>

    **第一項**  第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う内国法人に対しては、第五条（内国法人の課税所得の範囲）及び前三条の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
    <sup>art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-7/par-1</sup>
    A domestic corporation which performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding three Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year.
    <sup>machine translation, not official</sup>

### 第八条（外国法人の課税所得の範囲） — (Scope of a Foreign Corporation's Taxable Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-8</sup>

    **第一項**  外国法人に対しては、第百四十一条各号（課税標準）に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得に係る所得について、各事業年度の所得に対する法人税を課する。
    <sup>art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-8/par-1</sup>
    A foreign corporation has corporation tax imposed on income for each business year with respect to income pertaining to the domestic source income prescribed in each item of Article 141 (Tax Base) for the category of foreign corporation listed in the relevant item.
    <sup>machine translation, not official</sup>

    **第二項**  外国法人（人格のない社団等に限る。）の前項に規定する国内源泉所得に係る所得のうち収益事業から生じた所得以外の所得については、同項の規定にかかわらず、各事業年度の所得に対する法人税を課さない。
    <sup>art-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-8/par-2</sup>
    Notwithstanding the provision of the preceding paragraph, a foreign corporation (limited to an association or foundation without juridical personality) does not have corporation tax imposed on income for each business year with respect to the portion of the income categorized as domestic source income prescribed in the paragraph which has not arisen from its profit-making business.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八条の二（外国法人の国際最低課税残余額の課税） — Taxation on the International Minimum Tax Residual Amount of Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-8-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-8-2</sup>

    **第一項**  特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号（定義）に規定する恒久的施設等をいい、その同条第七号に規定する所在地国が我が国であるものに限る。次条において同じ。）を有する構成会社等である外国法人に対しては、前条第一項の規定により課する法人税のほか、各対象会計年度の第百四十五条の二第一項（国際最低課税残余額）に規定する国際最低課税残余額について、各対象会計年度の国際最低課税残余額に対する法人税を課する。
    <sup>art-8-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-8-2/par-1</sup>
    A foreign corporation that is a constituent entity having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in Article 82, item (vi) (Definitions), limited to one whose country of location prescribed in item (vii) of that Article is Japan; the same applies in the following Article) belonging to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of paragraph (1) of the preceding Article, has corporation tax on the international minimum tax residual amount for each covered fiscal year imposed with respect to the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) (International Minimum Tax Residual Amount) for each covered fiscal year.
    <sup>machine translation, not official</sup>

### 第八条の三（外国法人の国内最低課税額の課税） — Taxation on the Domestic Minimum Tax Amount of Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-8-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-8-3</sup>

    **第一項**  特定多国籍企業グループ等に属する恒久的施設等を有する構成会社等である外国法人又は特定多国籍企業グループ等に係る恒久的施設等を有する第八十二条第十五号（定義）に規定する共同支配会社等である外国法人に対しては、第八条第一項（外国法人の課税所得の範囲）及び前条の規定により課する法人税のほか、各対象会計年度の第百四十五条の六第一項（国内最低課税額）に規定する国内最低課税額について、各対象会計年度の国内最低課税額に対する法人税を課する。
    <sup>art-8-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-8-3/par-1</sup>
    A foreign corporation that is a constituent entity having a permanent establishment, etc. belonging to a specified multinational enterprise group, etc. or a foreign corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) having a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding Article, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year.
    <sup>machine translation, not official</sup>

### 第九条（退職年金業務等を行う外国法人の退職年金等積立金の課税） — Taxation on the Retirement Pension Funds of Foreign Corporations Engaged in Retirement Pension Services
<sup>caption: machine translation, not official</sup>
<sup>art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-9</sup>

    **第一項**  第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行う外国法人に対しては、第八条第一項（外国法人の課税所得の範囲）及び前二条の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
    <sup>art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-9/par-1</sup>
    A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-11 (Calculation of a foreign corporation's Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provision of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding two Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year.
    <sup>machine translation, not official</sup>

## 第二節　課税所得の範囲の変更等 — Section 2 Change of Scope of Taxable Income, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-3/sec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-3/sec-2</sup>

### 第十条
<sup>art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10</sup>

    **第一項**  普通法人又は協同組合等が公益法人等に該当することとなる場合には、その該当することとなる日の前日に当該普通法人又は協同組合等が解散したものとみなして、第八十条第四項（欠損金の繰戻しによる還付）の規定その他政令で定める規定を適用する。
    <sup>art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-1</sup>
    In the case where an ordinary corporation or a cooperative, etc. comes to fall under the category of a public interest corporation, etc., the provisions of Article 80, paragraph (4) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the ordinary corporation or cooperative, etc. has dissolved on the day before the day on which it comes to fall under that category.
    <sup>machine translation, not official</sup>

    **第二項**  普通法人又は協同組合等が公益法人等に該当することとなつた場合には、その該当することとなつた日に当該公益法人等が設立されたものとみなして、次に掲げる規定その他政令で定める規定を適用する。
    <sup>art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-2</sup>
    In the case where an ordinary corporation or a cooperative, etc. has come to fall under the category of a public interest corporation, etc., the following provisions and other provisions specified by Cabinet Order apply by deeming that the public interest corporation, etc. has been established on the day on which it came to fall under that category:
    <sup>machine translation, not official</sup>

      **一**  第五十七条第一項（欠損金の繰越し）
      <sup>art-10/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-2/item-1</sup>
      Article 57, paragraph (1) (Carryover of Losses);
      <sup>machine translation, not official</sup>

      **二**  第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入）
      <sup>art-10/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-2/item-2</sup>
      Article 59 (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation);
      <sup>machine translation, not official</sup>

      **三**  第八十条
      <sup>art-10/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-2/item-3</sup>
      Article 80.
      <sup>machine translation, not official</sup>

    **第三項**  恒久的施設を有する外国法人が恒久的施設を有しないこととなる場合（当該外国法人を被合併法人とする適格合併その他の政令で定める事由により恒久的施設を有しないこととなる場合を除く。）には、その有しないこととなる日に当該外国法人が解散したものとみなして、第百四十四条の十三第九項（欠損金の繰戻しによる還付）の規定その他政令で定める規定を適用する。
    <sup>art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-3</sup>
    In the case where a foreign corporation that has a permanent establishment comes to have no permanent establishment (excluding the case where it comes to have no permanent establishment due to a qualified merger in which the foreign corporation is the acquired corporation or any other event specified by Cabinet Order), the provisions of Article 144-13, paragraph (9) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the foreign corporation has dissolved on the day on which it comes to have no permanent establishment.
    <sup>machine translation, not official</sup>

    **第四項**  恒久的施設を有しない外国法人が恒久的施設を有することとなつた場合（その有することとなつた日の属する事業年度前のいずれかの事業年度において恒久的施設を有していた場合に限る。）には、その有することとなつた日に当該外国法人が設立されたものとみなして、次に掲げる規定その他政令で定める規定（以下この項において「対象規定」という。）を適用する。ただし、当該外国法人を合併法人とする適格合併による当該適格合併に係る被合併法人である他の外国法人の恒久的施設に係る事業の移転その他の政令で定める事由による事業の移転を受けたことにより恒久的施設を有することとなつた場合において、当該恒久的施設を通じて行う事業（その移転を受けた事業に限る。）に係る第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る所得の金額を計算するときの対象規定の適用については、この限りでない。
    <sup>art-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-4</sup>
    In the case where a foreign corporation that has no permanent establishment has come to have a permanent establishment (limited to the case where it had a permanent establishment in any business year before the business year that includes the day on which it came to have the permanent establishment), the following provisions and other provisions specified by Cabinet Order (hereinafter referred to as the "covered provisions" in this paragraph) apply by deeming that the foreign corporation has been established on the day on which it came to have the permanent establishment; provided, however, that this does not apply to the application of the covered provisions when calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) pertaining to the business conducted through the permanent establishment (limited to the business it has received by the transfer), in the case where the foreign corporation has come to have a permanent establishment as a result of having received a transfer of business through the transfer, by a qualified merger in which the foreign corporation is the acquiring corporation, of the business pertaining to the permanent establishment of another foreign corporation that is the acquired corporation in the qualified merger, or through any other event specified by Cabinet Order.
    <sup>machine translation, not official</sup>

      **一**  第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算）の規定により第五十七条の規定に準じて計算する場合における同条第一項の規定
      <sup>art-10/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-4/item-1</sup>
      In the case where a calculation is made in accordance with the provisions of Article 57 pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), the provisions of paragraph (1) of that Article;
      <sup>machine translation, not official</sup>

      **二**  第百四十二条第二項の規定により第五十九条の規定に準じて計算する場合における同条の規定
      <sup>art-10/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-4/item-2</sup>
      In the case where a calculation is made in accordance with the provisions of Article 59 pursuant to the provisions of Article 142, paragraph (2), the provisions of that Article;
      <sup>machine translation, not official</sup>

      **三**  第百四十二条の二第二項（還付金等の益金不算入）の規定
      <sup>art-10/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-4/item-3</sup>
      The provisions of Article 142-2, paragraph (2) (Exclusion of Refunds from Gross Profits);
      <sup>machine translation, not official</sup>

      **四**  第百四十四条の二第二項、第三項及び第八項（外国法人に係る外国税額の控除）の規定
      <sup>art-10/par-4/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-4/item-4</sup>
      The provisions of Article 144-2, paragraphs (2), (3) and (8) (Foreign Tax Credit for Foreign Corporations);
      <sup>machine translation, not official</sup>

      **五**  第百四十四条の十三第一項（第一号に係る部分に限り、同条第九項又は第十一項において準用する場合を含む。）、第三項（同条第九項又は第十一項において準用する場合を含む。）、第六項（同条第十一項において準用する場合を含む。）及び第十二項の規定
      <sup>art-10/par-4/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-4/item-5</sup>
      The provisions of Article 144-13, paragraph (1) (limited to the part pertaining to item (i), and including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (3) (including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (6) (including the case where it is applied mutatis mutandis pursuant to paragraph (11) of that Article) and paragraph (12).
      <sup>machine translation, not official</sup>

    **第五項**  普通法人又は協同組合等が当該普通法人又は協同組合等を被合併法人とし、公益法人等を合併法人とする適格合併を行つた場合の処理その他前各項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-10/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-10/par-5</sup>
    The treatment in the case where an ordinary corporation or a cooperative, etc. has conducted a qualified merger in which that ordinary corporation or cooperative, etc. is the acquired corporation and a public interest corporation, etc. is the acquiring corporation, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

## 第四章　所得の帰属に関する通則 — Chapter IV General Rules on Attribution of Income
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-4</sup>

### 第十一条（実質所得者課税の原則） — Principle of Taxing the Actual Earner
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-11</sup>

  **第一項**  資産又は事業から生ずる収益の法律上帰属するとみられる者が単なる名義人であつて、その収益を享受せず、その者以外の法人がその収益を享受する場合には、その収益は、これを享受する法人に帰属するものとして、この法律の規定を適用する。
  <sup>art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-11/par-1</sup>
  In the case where a person who appears to be the legal owner of the proceeds arising from assets or a business is merely a nominal owner and does not enjoy the proceeds, and a corporation other than that person enjoys the proceeds, the provisions of this Act apply on the basis that the proceeds are attributed to the corporation that enjoys them.
  <sup>machine translation, not official</sup>

### 第十二条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属） — Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property
<sup>caption: machine translation, not official</sup>
<sup>art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12</sup>

  **第一項**  信託の受益者（受益者としての権利を現に有するものに限る。）は当該信託の信託財産に属する資産及び負債を有するものとみなし、かつ、当該信託財産に帰せられる収益及び費用は当該受益者の収益及び費用とみなして、この法律の規定を適用する。ただし、集団投資信託、退職年金等信託、公益信託等又は法人課税信託の信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用については、この限りでない。
  <sup>art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12/par-1</sup>
  A beneficiary of a trust (limited to one who currently has rights as a beneficiary) is deemed to hold the assets and liabilities belonging to the trust property of the trust, and the profit and expenses attributed to the trust property are deemed to be the profit and expenses of the beneficiary, and the provisions of this Act apply accordingly; provided, however, that this does not apply to the assets and liabilities belonging to the trust property of a group investment trust, retirement pension trust, etc., public interest trust, etc. or trust subject to corporate taxation, or to the profit and expenses attributed to the trust property.
  <sup>machine translation, not official</sup>

  **第二項**  信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）は、前項に規定する受益者とみなして、同項の規定を適用する。
  <sup>art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12/par-2</sup>
  A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
  <sup>machine translation, not official</sup>

  **第三項**  法人が受託者となる集団投資信託、退職年金等信託又は公益信託等の信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用は、当該法人の各事業年度の所得の金額の計算上、当該法人の資産及び負債並びに収益及び費用でないものとみなして、この法律の規定を適用する。
  <sup>art-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12/par-3</sup>
  The assets and liabilities belonging to the trust property of a group investment trust, retirement pension trust, etc. or public interest trust, etc. of which a corporation is the trustee, and the profit and expenses attributed to the trust property, are deemed not to be the assets and liabilities or the profit and expenses of the corporation in calculating the amount of income of the corporation for each business year, and the provisions of this Act apply accordingly.
  <sup>machine translation, not official</sup>

  **第四項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-12/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12/par-4</sup>
  In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
  <sup>machine translation, not official</sup>

    **一**  退職年金等信託　第八十四条第一項（退職年金等積立金の額の計算）に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約若しくは勤労者財産形成基金給付契約、国民年金基金若しくは国民年金基金連合会の締結した国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項（基金の業務）若しくは第百三十七条の十五第四項（連合会の業務）に規定する契約又はこれらに類する退職年金に関する契約で政令で定めるものに係る信託をいう。
    <sup>art-12/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12/par-4/item-1</sup>
    retirement pension trust, etc.: These mean a trust pertaining to a contract for the management of assets in a defined benefit pension plan, a contract for the management of assets in a defined benefit pension fund, a contract for the management of assets in a defined contribution pension plan, a benefits contract related to asset-building for wage earners or a benefits contract related to asset-building funds for wage earners prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), a contract prescribed in Article 128, paragraph (3) (Operations of a National Pension Fund) or Article 137-15, paragraph (4) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959) that has been concluded by a National Pension Fund or the National Pension Fund Association, or a contract concerning retirement pensions similar thereto that is specified by Cabinet Order;
    <sup>machine translation, not official</sup>

    **二**  公益信託等　公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託及び社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項（定義）に規定する加入者保護信託をいう。
    <sup>art-12/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12/par-4/item-2</sup>
    public interest trust, etc.: These mean a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) and a participant protection trust prescribed in Article 2, paragraph (11) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001).
    <sup>machine translation, not official</sup>

  **第五項**  受益者が二以上ある場合における第一項の規定の適用、第二項に規定する信託財産の給付を受けることとされている者に該当するかどうかの判定その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-12/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-12/par-5</sup>
  The application of the provisions of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under the category of a person who is meant to benefit from the trust property as prescribed in paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

## 第五章　事業年度等 — Chapter V Business Year, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-5</sup>

### 第十三条（事業年度の意義） — Meaning of Business Year
<sup>caption: machine translation, not official</sup>
<sup>art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13</sup>

  **第一項**  この法律において「事業年度」とは、法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるものをいい、法令又は定款等に会計期間の定めがない場合には、次項の規定により納税地の所轄税務署長に届け出た会計期間又は第三項の規定により納税地の所轄税務署長が指定した会計期間若しくは第四項に規定する期間をいう。ただし、これらの期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）をいう。
  <sup>art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-1</sup>
  The term "business year" as used in this Act means a period that serves as the unit for calculating the property and profit and loss of a corporation (hereinafter referred to as an "accounting period" in this Chapter) which is specified by laws and regulations or specified in the articles of incorporation, act of endowment, rules, bylaws or other equivalent instruments of the corporation (hereinafter referred to as the "articles of incorporation, etc." in this Chapter), and, where no accounting period is specified by laws and regulations or in the articles of incorporation, etc., means the accounting period notified to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of the following paragraph, or the accounting period designated by the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of paragraph (3) or the period prescribed in paragraph (4); provided, however, that where any of these periods exceeds one year, it means each of the periods into which the period on or after its first day is divided every one year (where a period of less than one year remains at the end, that period of less than one year).
  <sup>machine translation, not official</sup>

  **第二項**  法令及び定款等に会計期間の定めがない法人は、次の各号に掲げる法人の区分に応じ当該各号に定める日以後二月以内に、会計期間を定めてこれを納税地の所轄税務署長に届け出なければならない。
  <sup>art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-2</sup>
  A corporation for which no accounting period is specified by laws and regulations or in its articles of incorporation, etc. must set an accounting period and notify the competent district director with jurisdiction over the place for tax payment thereof within two months on or after the day specified in the following items for the category of corporation listed in each of those items:
  <sup>machine translation, not official</sup>

    **一**  内国法人　設立の日（次に掲げる法人については、それぞれ次に定める日）
    <sup>art-13/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-2/item-1</sup>
    domestic corporation: the date of its establishment (for the corporations listed below, the day specified respectively below);
    <sup>machine translation, not official</sup>

      **イ**  新たに収益事業を開始した公益法人等又は人格のない社団等　その開始した日
      <sup>art-13/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-2/item-1/sub-1</sup>
      a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business: the date on which it commenced that business;
      <sup>machine translation, not official</sup>

      **ロ**  公共法人に該当していた収益事業を行う公益法人等　当該公益法人等に該当することとなつた日
      <sup>art-13/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-2/item-1/sub-2</sup>
      a public interest corporation, etc. conducting a profit-making business that was a public service corporation: the date on which it became that public interest corporation, etc.;
      <sup>machine translation, not official</sup>

      **ハ**  公共法人又は収益事業を行つていない公益法人等に該当していた普通法人又は協同組合等　当該普通法人又は協同組合等に該当することとなつた日
      <sup>art-13/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-2/item-1/sub-3</sup>
      an ordinary corporation or a cooperative, etc. that was a public service corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc.
      <sup>machine translation, not official</sup>

    **二**  外国法人　恒久的施設を有する外国法人になつた日又は恒久的施設を有しないで第百三十八条第一項第四号（国内源泉所得）に規定する事業を国内において開始し、若しくは第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた日（人格のない社団等については、同条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得のうち収益事業から生ずるものを有することとなつた日）
    <sup>art-13/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-2/item-2</sup>
    foreign corporation: the date on which it became a foreign corporation that has a permanent establishment, or the date on which, without having a permanent establishment, it commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or came to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of Article 138, paragraph (1) (for an association or foundation without juridical personality, the date on which it came to have, out of the domestic source income specified in each item of Article 141 for the category of foreign corporation listed in the relevant item, the income arising from a profit-making business).
    <sup>machine translation, not official</sup>

  **第三項**  前項の規定による届出をすべき法人（人格のない社団等を除く。）がその届出をしない場合には、納税地の所轄税務署長は、その会計期間を指定し、当該法人に対し、書面によりその旨を通知する。
  <sup>art-13/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-3</sup>
  In the case where a corporation (excluding an association or foundation without juridical personality) that is required to give notification under the provisions of the preceding paragraph fails to give the notification, the competent district director with jurisdiction over the place for tax payment is to designate its accounting period and notify the corporation thereof in writing.
  <sup>machine translation, not official</sup>

  **第四項**  第二項の規定による届出をすべき人格のない社団等がその届出をしない場合には、その人格のない社団等の会計期間は、その年の一月一日（同項第一号イに定める日又は同項第二号に規定する国内源泉所得のうち収益事業から生ずるものを有することとなつた日の属する年については、これらの日）から十二月三十一日までの期間とする。
  <sup>art-13/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-13/par-4</sup>
  In the case where an association or foundation without juridical personality that is required to give notification under the provisions of paragraph (2) fails to give the notification, the accounting period of the association or foundation without juridical personality is to be the period from January 1 of each year (for the year that includes the day specified in item (i), (a) of that paragraph or the day on which it came to have domestic source income prescribed in item (ii) of that paragraph that arises from a profit-making business, from that day) through December 31.
  <sup>machine translation, not official</sup>

### 第十四条（事業年度の特例） — Special Provisions on Business Year
<sup>caption: machine translation, not official</sup>
<sup>art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14</sup>

  **第一項**  次の各号に掲げる事実が生じた場合には、その事実が生じた法人の事業年度は、前条第一項の規定にかかわらず、当該各号に定める日に終了し、これに続く事業年度は、第二号又は第五号に掲げる事実が生じた場合を除き、同日の翌日から開始するものとする。
  <sup>art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1</sup>
  In the case where any of the facts listed in the following items has occurred, notwithstanding the provisions of paragraph (1) of the preceding Article, the business year of the corporation for which the fact has occurred is to end on the day specified in the relevant item, and the following business year is to commence on the day following that day, except in the case where the fact listed in item (ii) or (v) has occurred:
  <sup>machine translation, not official</sup>

    **一**  内国法人が事業年度の中途において解散（合併による解散を除く。）をしたこと　その解散の日
    <sup>art-14/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-1</sup>
    The fact that a domestic corporation has dissolved (excluding dissolution due to a merger) in the middle of a business year: the date of the dissolution;
    <sup>machine translation, not official</sup>

    **二**  法人が事業年度の中途において合併により解散したこと　その合併の日の前日
    <sup>art-14/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-2</sup>
    The fact that a corporation has dissolved due to a merger in the middle of a business year: the day before the date of the merger;
    <sup>machine translation, not official</sup>

    **三**  内国法人である公益法人等又は人格のない社団等が事業年度の中途において新たに収益事業を開始したこと（人格のない社団等にあつては、前条第四項に規定する場合に該当する場合を除く。）　その開始した日の前日
    <sup>art-14/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-3</sup>
    The fact that a public interest corporation, etc. or association or foundation without juridical personality that is a domestic corporation has newly commenced a profit-making business in the middle of a business year (for an association or foundation without juridical personality, excluding the case falling under the case prescribed in paragraph (4) of the preceding Article): the day before the date on which it commenced the business;
    <sup>machine translation, not official</sup>

    **四**  次に掲げる事実　その事実が生じた日の前日
    <sup>art-14/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-4</sup>
    Any of the following facts: the day before the day on which the fact occurred;
    <sup>machine translation, not official</sup>

      **イ**  公共法人が事業年度の中途において収益事業を行う公益法人等に該当することとなつたこと。
      <sup>art-14/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-4/sub-1</sup>
      The fact that a public service corporation has come to fall under the category of a public interest corporation, etc. conducting a profit-making business in the middle of a business year;
      <sup>machine translation, not official</sup>

      **ロ**  公共法人又は公益法人等が事業年度の中途において普通法人又は協同組合等に該当することとなつたこと。
      <sup>art-14/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-4/sub-2</sup>
      The fact that a public service corporation or public interest corporation, etc. has come to fall under the category of an ordinary corporation or a cooperative, etc. in the middle of a business year;
      <sup>machine translation, not official</sup>

      **ハ**  普通法人又は協同組合等が事業年度の中途において公益法人等に該当することとなつたこと。
      <sup>art-14/par-1/item-4/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-4/sub-3</sup>
      The fact that an ordinary corporation or a cooperative, etc. has come to fall under the category of a public interest corporation, etc. in the middle of a business year.
      <sup>machine translation, not official</sup>

    **五**  清算中の法人の残余財産が事業年度の中途において確定したこと　その残余財産の確定の日
    <sup>art-14/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-5</sup>
    The fact that the residual assets of a corporation in liquidation have been determined in the middle of a business year: the date of determination of residual assets;
    <sup>machine translation, not official</sup>

    **六**  清算中の内国法人が事業年度の中途において継続したこと　その継続の日の前日
    <sup>art-14/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-6</sup>
    The fact that a domestic corporation in liquidation has continued in the middle of a business year: the day before the date of continuation;
    <sup>machine translation, not official</sup>

    **七**  恒久的施設を有しない外国法人が事業年度の中途において恒久的施設を有することとなつたこと　その有することとなつた日の前日
    <sup>art-14/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-7</sup>
    The fact that a foreign corporation that has no permanent establishment has come to have a permanent establishment in the middle of a business year: the day before the day on which it came to have the permanent establishment;
    <sup>machine translation, not official</sup>

    **八**  恒久的施設を有する外国法人が事業年度の中途において恒久的施設を有しないこととなつたこと　その有しないこととなつた日
    <sup>art-14/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-8</sup>
    The fact that a foreign corporation that has a permanent establishment has come to have no permanent establishment in the middle of a business year: the day on which it came to have no permanent establishment;
    <sup>machine translation, not official</sup>

    **九**  恒久的施設を有しない外国法人が、事業年度の中途において、国内において新たに第百三十八条第一項第四号（国内源泉所得）に規定する事業を開始し、又は当該事業を廃止したこと　当該事業の開始の日の前日又は当該事業の廃止の日
    <sup>art-14/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-1/item-9</sup>
    The fact that a foreign corporation that has no permanent establishment has, in the middle of a business year, newly commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or discontinued that business: the day before the date of commencement of that business or the date of discontinuance of that business.
    <sup>machine translation, not official</sup>

  **第二項**  通算親法人について第六十四条の十第五項又は第六項（第三号、第四号又は第七号に係る部分に限る。）（通算制度の取りやめ等）の規定により第六十四条の九第一項（通算承認）の規定による承認が効力を失つた場合には、当該通算親法人であつた内国法人の事業年度は、前条第一項の規定にかかわらず、その効力を失つた日の前日に終了し、これに続く事業年度は、当該効力を失つた日から開始するものとする。
  <sup>art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-2</sup>
  In the case where the approval under the provisions of Article 64-9, paragraph (1) (Approval for Group Tax Sharing) has ceased to be effective with regard to a group tax sharing parent corporation pursuant to the provisions of Article 64-10, paragraph (5) or (6) (limited to the part pertaining to item (iii), (iv) or (vii)) (Withdrawal from the Group Tax Sharing System, etc.), notwithstanding the provisions of paragraph (1) of the preceding Article, the business year of the domestic corporation that was the group tax sharing parent corporation is to end on the day before the day on which the approval ceased to be effective, and the following business year is to commence on the day on which it ceased to be effective.
  <sup>machine translation, not official</sup>

  **第三項**  通算子法人で当該通算子法人に係る通算親法人の事業年度開始の時に当該通算親法人との間に通算完全支配関係があるものの事業年度は、当該開始の日に開始するものとし、通算子法人で当該通算子法人に係る通算親法人の事業年度終了の時に当該通算親法人との間に通算完全支配関係があるものの事業年度は、当該終了の日に終了するものとする。
  <sup>art-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-3</sup>
  The business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation at the start of the business year of the group tax sharing parent corporation is to commence on that first day of the business year, and the business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation at the end of the business year of the group tax sharing parent corporation is to end on that last day of the business year.
  <sup>machine translation, not official</sup>

  **第四項**  次の各号に掲げる事実が生じた場合には、その事実が生じた内国法人の事業年度は、当該各号に定める日の前日に終了し、これに続く事業年度は、第二号の内国法人の合併による解散又は残余財産の確定に基因して同号に掲げる事実が生じた場合を除き、当該各号に定める日から開始するものとする。
  <sup>art-14/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-4</sup>
  In the case where any of the facts listed in the following items has occurred, the business year of the domestic corporation for which the fact has occurred is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item, except in the case where the fact listed in item (ii) has occurred due to the dissolution by merger or the determination of residual assets of the domestic corporation referred to in that item:
  <sup>machine translation, not official</sup>

    **一**  内国法人が通算親法人との間に当該通算親法人による完全支配関係（第六十四条の九第一項に規定する政令で定める関係に限る。以下この条において同じ。）を有することとなつたこと　その有することとなつた日
    <sup>art-14/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-4/item-1</sup>
    The fact that a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation (limited to the relationship specified by Cabinet Order prescribed in Article 64-9, paragraph (1); hereinafter the same applies in this Article): the day on which it came to have that interest;
    <sup>machine translation, not official</sup>

    **二**  内国法人が通算親法人との間に当該通算親法人による通算完全支配関係を有しなくなつたこと　その有しなくなつた日
    <sup>art-14/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-4/item-2</sup>
    The fact that a domestic corporation has ceased to have, with a group tax sharing parent corporation, a group tax sharing full controlling interest held by the group tax sharing parent corporation: the day on which it ceased to have that interest.
    <sup>machine translation, not official</sup>

  **第五項**  次の各号に掲げる内国法人の事業年度は、当該各号に定める日の前日に終了し、これに続く事業年度は、当該各号に定める日から開始するものとする。
  <sup>art-14/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-5</sup>
  The business year of a domestic corporation listed in each of the following items is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item:
  <sup>machine translation, not official</sup>

    **一**  親法人（第六十四条の九第一項に規定する親法人をいう。以下この条において同じ。）の申請特例年度（第六十四条の九第九項に規定する申請特例年度をいう。以下この条において同じ。）開始の時に当該親法人との間に完全支配関係がある内国法人　その申請特例年度開始の日
    <sup>art-14/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-5/item-1</sup>
    A domestic corporation that has a full controlling interest with a parent corporation (meaning a parent corporation prescribed in Article 64-9, paragraph (1); hereinafter the same applies in this Article) at the start of the special application year (meaning the special application year prescribed in Article 64-9, paragraph (9); hereinafter the same applies in this Article) of the parent corporation: the first day of the special application year;
    <sup>machine translation, not official</sup>

    **二**  親法人の申請特例年度の期間内に当該親法人との間に当該親法人による完全支配関係を有することとなつた内国法人　その有することとなつた日
    <sup>art-14/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-5/item-2</sup>
    A domestic corporation that has come to have, with a parent corporation, a full controlling interest held by the parent corporation within the period of the special application year of the parent corporation: the day on which it came to have that interest.
    <sup>machine translation, not official</sup>

  **第六項**  前項の場合において、同項各号に掲げる内国法人が第六十四条の九第一項の規定による承認を受けなかつたとき、又は前項各号に掲げる内国法人が同条第十項第一号若しくは第十二項第一号に掲げる法人に該当するときは、これらの内国法人の前項各号に定める日から開始する事業年度は、申請特例年度終了の日（同日前にこれらの内国法人の合併による解散又は残余財産の確定により当該各号の親法人との間に完全支配関係を有しなくなつた場合（以下この項において「合併による解散等の場合」という。）には、その有しなくなつた日の前日。次項において「終了等の日」という。）に終了し、これに続く事業年度は、合併による解散等の場合を除き、当該申請特例年度終了の日の翌日から開始するものとする。
  <sup>art-14/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-6</sup>
  In the case referred to in the preceding paragraph, when a domestic corporation listed in any of the items of that paragraph has not received the approval under the provisions of Article 64-9, paragraph (1), or when a domestic corporation listed in any of the items of the preceding paragraph falls under the category of a corporation listed in paragraph (10), item (i) or paragraph (12), item (i) of that Article, the business year of the domestic corporation commencing on the day specified in the relevant item of the preceding paragraph is to end on the last day of the special application year (in the case where, before that day, the domestic corporation has ceased to have a full controlling interest with the parent corporation referred to in the relevant item due to its dissolution by merger or the determination of residual assets (hereinafter referred to as the "case of dissolution by merger, etc." in this paragraph), the day before the day on which it ceased to have that interest; referred to as the "end date, etc." in the following paragraph), and the following business year is to commence on the day following the last day of the special application year, except in the case of dissolution by merger, etc.
  <sup>machine translation, not official</sup>

  **第七項**  内国法人の通算子法人に該当する期間（第五項各号に掲げる内国法人の当該各号に定める日から終了等の日までの期間を含む。）については、前条第一項及び第一項の規定は、適用しない。
  <sup>art-14/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-7</sup>
  The provisions of paragraph (1) of the preceding Article and paragraph (1) of this Article do not apply with regard to the period during which a domestic corporation falls under the category of a group tax sharing subsidiary corporation (including the period from the day specified in each item of paragraph (5) for the domestic corporation listed in the relevant item to the end date, etc.).
  <sup>machine translation, not official</sup>

  **第八項**  内国法人が、通算親法人との間に当該通算親法人による完全支配関係を有することとなり、又は親法人の申請特例年度の期間内に当該親法人との間に当該親法人による完全支配関係を有することとなつた場合において、当該内国法人のこの項の規定の適用がないものとした場合に加入日（これらの完全支配関係を有することとなつた日をいう。第一号において同じ。）の前日の属する事業年度に係る第七十四条第一項（確定申告）の規定による申告書の提出期限となる日までに、当該通算親法人又は親法人（第一号において「通算親法人等」という。）がこの項の規定の適用を受ける旨、同号イ又はロに掲げる期間その他財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出したときは、第四項（第一号に係る部分に限る。）、第五項（第二号に係る部分に限る。）及び前二項の規定の適用については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
  <sup>art-14/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-8</sup>
  In the case where a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation, or has come to have, with a parent corporation, a full controlling interest held by the parent corporation within the period of the special application year of the parent corporation, when the group tax sharing parent corporation or parent corporation (referred to as the "group tax sharing parent corporation, etc." in item (i)) has submitted to the competent district director with jurisdiction over the place for tax payment, by the due date for filing a return under the provisions of Article 74, paragraph (1) (Final Returns) for the business year that would include the day before the date of joining (meaning the day on which the domestic corporation came to have such full controlling interest; the same applies in item (i)) if the provisions of this paragraph were not applied to the domestic corporation, a document stating that it is to receive the application of the provisions of this paragraph, the period listed in (a) or (b) of that item and other matters specified by Ministry of Finance Order, the provisions of paragraph (4) (limited to the part pertaining to item (i)), paragraph (5) (limited to the part pertaining to item (ii)) and the preceding two paragraphs apply as prescribed in the following items for the category of cases listed in each of those items:
  <sup>machine translation, not official</sup>

    **一**  当該加入日から当該加入日の前日の属する特例決算期間（次に掲げる期間のうち当該書類に記載された期間をいう。以下この号において同じ。）の末日まで継続して当該内国法人と当該通算親法人等との間に当該通算親法人等による完全支配関係がある場合　当該内国法人及び当該内国法人が発行済株式又は出資を直接又は間接に保有する他の内国法人（当該加入日から当該末日までの間に当該通算親法人等との間に完全支配関係を有することとなつたものに限る。次号において「他の内国法人」という。）については、当該加入日の前日の属する特例決算期間の末日の翌日をもつて第四項第一号又は第五項第二号に定める日とする。この場合において、当該翌日が申請特例年度終了の日後であるときは、当該末日を申請特例年度終了の日とみなして、第六項の規定を適用する。
    <sup>art-14/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-8/item-1</sup>
    In the case where a full controlling interest held by the group tax sharing parent corporation, etc. continues to exist between the domestic corporation and the group tax sharing parent corporation, etc. from the date of joining until the last day of the special closing period (meaning, out of the following periods, the period stated in the document; hereinafter the same applies in this item) that includes the day before the date of joining: for the domestic corporation and any other domestic corporation whose issued shares or capital contributions the domestic corporation directly or indirectly holds (limited to one that has come to have a full controlling interest with the group tax sharing parent corporation, etc. during the period from the date of joining to that last day; referred to as the "other domestic corporation" in the following item), the day following the last day of the special closing period that includes the day before the date of joining is to be the day specified in paragraph (4), item (i) or paragraph (5), item (ii). In this case, when that following day is after the last day of the special application year, the provisions of paragraph (6) apply by deeming that last day of the special closing period to be the last day of the special application year.
    <sup>machine translation, not official</sup>

      **イ**  当該内国法人の月次決算期間（会計期間をその開始の日以後一月ごとに区分した各期間（最後に一月未満の期間を生じたときは、その一月未満の期間）をいう。）
      <sup>art-14/par-8/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-8/item-1/sub-1</sup>
      The monthly closing period of the domestic corporation (meaning each of the periods into which the accounting period on or after its first day is divided every one month (where a period of less than one month remains at the end, that period of less than one month));
      <sup>machine translation, not official</sup>

      **ロ**  当該内国法人の会計期間
      <sup>art-14/par-8/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-8/item-1/sub-2</sup>
      The accounting period of the domestic corporation.
      <sup>machine translation, not official</sup>

    **二**  前号に掲げる場合以外の場合　当該内国法人及び他の内国法人については、第四項（第一号に係る部分に限る。）及び第五項（第二号に係る部分に限る。）の規定は、適用しない。
    <sup>art-14/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-14/par-8/item-2</sup>
    In a case other than the case listed in the preceding item: the provisions of paragraph (4) (limited to the part pertaining to item (i)) and paragraph (5) (limited to the part pertaining to item (ii)) do not apply to the domestic corporation and the other domestic corporation.
    <sup>machine translation, not official</sup>

### 第十五条（事業年度を変更した場合等の届出） — Notification in the Case of Change of Business Year, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-15</sup>

  **第一項**  法人がその定款等に定める会計期間を変更し、又はその定款等において新たに会計期間を定めた場合には、遅滞なく、その変更前の会計期間及び変更後の会計期間又はその定めた会計期間を納税地の所轄税務署長に届け出なければならない。
  <sup>art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-15/par-1</sup>
  In the case where a corporation has changed the accounting period specified in its articles of incorporation, etc. or has newly specified an accounting period in its articles of incorporation, etc., it must, without delay, notify the competent district director with jurisdiction over the place for tax payment of the accounting period before the change and the accounting period after the change, or of the accounting period it has specified.
  <sup>machine translation, not official</sup>

### 第十五条の二（対象会計年度の意義） — Meaning of Covered Fiscal Year
<sup>caption: machine translation, not official</sup>
<sup>art-15-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-15-2</sup>

  **第一項**  この法律において「対象会計年度」とは、第八十二条第三号（定義）に規定する多国籍企業グループ等の同条第十号に規定する最終親会社等の同条第一号に規定する連結等財務諸表の作成に係る期間をいう。
  <sup>art-15-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-15-2/par-1</sup>
  The term "covered fiscal year" as used in this Act means the period for which the consolidated financial statements, etc. prescribed in item (i) of Article 82 (Definitions) are prepared by the ultimate parent entity, etc. prescribed in item (x) of that Article of a multinational enterprise group, etc. prescribed in item (iii) of that Article.
  <sup>machine translation, not official</sup>

## 第六章　納税地 — Chapter VI Place for Tax Payment
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-1/ch-6</sup>

### 第十六条（内国法人の納税地） — Place for Tax Payment for Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-16</sup>

  **第一項**  内国法人の法人税の納税地は、その本店又は主たる事務所の所在地とする。
  <sup>art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-16/par-1</sup>
  The place for tax payment for the corporation tax of a domestic corporation is to be the location of its head office or principal office.
  <sup>machine translation, not official</sup>

### 第十七条（外国法人の納税地） — Place for Tax Payment for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-17</sup>

  **第一項**  外国法人の法人税の納税地は、次の各号に掲げる外国法人の区分に応じ当該各号に定める場所とする。
  <sup>art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-17/par-1</sup>
  The place for tax payment for the corporation tax of a foreign corporation is to be the place specified in the following items for the category of foreign corporation listed in each of those items:
  <sup>machine translation, not official</sup>

    **一**  恒久的施設を有する外国法人　その外国法人が恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
    <sup>art-17/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-17/par-1/item-1</sup>
    A foreign corporation that has a permanent establishment: the location of the office, place of business or other equivalent place pertaining to the business that the foreign corporation conducts through the permanent establishment (where there are two or more of these, the location of the principal one);
    <sup>machine translation, not official</sup>

    **二**  恒久的施設を有しない外国法人で、第百三十八条第一項第五号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受けるもの　当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
    <sup>art-17/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-17/par-1/item-2</sup>
    A foreign corporation that has no permanent establishment and receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) (excluding consideration for the lending of a vessel or aircraft): the location of the assets pertaining to the consideration (where there are two or more such assets, the location of the principal asset);
    <sup>machine translation, not official</sup>

    **三**  前二号に該当しない外国法人　政令で定める場所
    <sup>art-17/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-17/par-1/item-3</sup>
    A foreign corporation not falling under either of the preceding two items: the place specified by Cabinet Order.
    <sup>machine translation, not official</sup>

### 第十七条の二（法人課税信託の受託者である個人の納税地） — Place for Tax Payment for an Individual Who Is a Trustee of a Trust Subject to Corporate Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-17-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-17-2</sup>

  **第一項**  法人課税信託の受託者である個人の当該法人課税信託に係る法人税の納税地は、当該個人が所得税法（昭和四十年法律第三十三号）第十五条各号（納税地）に掲げる場合のいずれに該当するかに応じ当該各号に定める場所（当該個人が同法第十六条第一項又は第二項（納税地の特例）の規定の適用を受けている場合にあつてはこれらの規定により所得税の納税地とされている場所とし、当該個人が同法第十八条第一項（納税地の指定）の規定により所得税の納税地が指定されている場合にあつてはその指定された場所とする。）とする。
  <sup>art-17-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-17-2/par-1</sup>
  The place for tax payment for the corporation tax pertaining to a trust subject to corporate taxation of an individual who is a trustee of the trust subject to corporate taxation is to be the place specified in whichever item of Article 15 (Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) lists the case the individual falls under (where the individual is subject to the provisions of Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of that Act, the place that is the place for tax payment for income tax pursuant to those provisions, and where the place for tax payment for income tax of the individual has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of that Act, the designated place).
  <sup>machine translation, not official</sup>

### 第十八条（納税地の指定） — Designation of Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-18</sup>

  **第一項**  前三条の規定による納税地が法人（法人課税信託の受託者である個人を含む。以下この章において同じ。）の事業又は資産の状況からみて法人税の納税地として不適当であると認められる場合には、その納税地の所轄国税局長（政令で定める場合には、国税庁長官。以下この条において同じ。）は、これらの規定にかかわらず、その法人税の納税地を指定することができる。
  <sup>art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-18/par-1</sup>
  In the case where the place for tax payment under the provisions of the preceding three Articles is found to be inappropriate as the place for tax payment for corporation tax in light of the state of the business or assets of the corporation (including an individual who is a trustee of a trust subject to corporate taxation; hereinafter the same applies in this Chapter), the regional commissioner having jurisdiction over that place for tax payment (in the case specified by Cabinet Order, the Commissioner of the National Tax Agency; hereinafter the same applies in this Article) may, notwithstanding those provisions, designate the place for tax payment for the corporation tax.
  <sup>machine translation, not official</sup>

  **第二項**  国税局長は、前項の規定により法人税の納税地を指定したときは、同項の法人に対し、書面によりその旨を通知する。
  <sup>art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-18/par-2</sup>
  When the regional commissioner has designated the place for tax payment for corporation tax pursuant to the provisions of the preceding paragraph, the regional commissioner is to notify the corporation referred to in that paragraph thereof in writing.
  <sup>machine translation, not official</sup>

### 第十九条（納税地指定の処分の取消しがあつた場合の申告等の効力） — Effect of Returns and Other Filings If a Disposition Designating the Place for Tax Payment Is Revoked
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-19</sup>

  **第一項**  再調査の請求についての決定若しくは審査請求についての裁決又は判決により、前条第一項の規定による納税地の指定の処分の取消しがあつた場合においても、その処分の取消しは、その取消しの対象となつた処分のあつた時からその取消しの時までの間に、その取消しの対象となつた納税地をその処分に係る法人の法人税の納税地としてその法人税に関してされた申告、申請、請求、届出その他書類の提出及び納付並びに国税庁長官、国税局長又は税務署長の処分（その取消しの対象となつた処分を除く。）の効力に影響を及ぼさないものとする。
  <sup>art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-19/par-1</sup>
  Even in the case where a disposition designating the place for tax payment under the provisions of paragraph (1) of the preceding Article has been revoked by a determination on a request for re-investigation, a decision on a request for review or a judgment, the revocation of the disposition is not to affect the validity of any return, application, claim, notification or other submission of documents and any payment made with regard to the corporation tax by treating the place for tax payment subject to the revocation as the place for tax payment for the corporation tax of the corporation pertaining to the disposition, or the validity of any disposition of the Commissioner of the National Tax Agency, a regional commissioner or a district director (excluding the disposition subject to the revocation), during the period from the time of the disposition subject to the revocation to the time of the revocation.
  <sup>machine translation, not official</sup>

### 第二十条（納税地の異動の届出） — Notification of Change of Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-20</sup>

  **第一項**  法人は、その法人税の納税地に異動があつた場合（第十八条第一項（納税地の指定）の指定によりその納税地に異動があつた場合を除く。）には、政令で定めるところにより、その異動前の納税地の所轄税務署長にその旨を届け出なければならない。
  <sup>art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-20/par-1</sup>
  In the case where there has been a change in the place for tax payment for its corporation tax (excluding the case where there has been a change in the place for tax payment due to the designation under Article 18, paragraph (1) (Designation of Place for Tax Payment)), a corporation must, as specified by Cabinet Order, notify the competent district director with jurisdiction over the place for tax payment before the change to that effect.
  <sup>machine translation, not official</sup>

## 第二編　内国法人の法人税 — Part II Corporation Tax of Domestic Corporations
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2</sup>

## 第一章　各事業年度の所得に対する法人税 — Chapter I Corporation Tax on Income for Each Business Year
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1</sup>

## 第一節　課税標準及びその計算 — Section 1 Tax Base and Calculation Thereof
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1</sup>

## 第一款　課税標準 — Subsection 1 Tax Base
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-1</sup>

### 第二十一条（各事業年度の所得に対する法人税の課税標準） — Tax Base for Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-21</sup>

      **第一項**  内国法人に対して課する各事業年度の所得に対する法人税の課税標準は、各事業年度の所得の金額とする。
      <sup>art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-21/par-1</sup>
      The tax base of corporation tax on income for each business year imposed on a domestic corporation is the amount of income for each business year.
      <sup>machine translation, not official</sup>

## 第二款　各事業年度の所得の金額の計算の通則 — Subsection 2 General Rules on Calculation of Amount of Income for Each Business Year
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-2</sup>

### 第二十二条
<sup>art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22</sup>

      **第一項**  内国法人の各事業年度の所得の金額は、当該事業年度の益金の額から当該事業年度の損金の額を控除した金額とする。
      <sup>art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-1</sup>
      The amount of income of a domestic corporation for each business year is the amount that remains after deducting the amount of deductible expenses for the business year from the amount of gross profits for the business year.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  内国法人の各事業年度の所得の金額の計算上当該事業年度の益金の額に算入すべき金額は、別段の定めがあるものを除き、資産の販売、有償又は無償による資産の譲渡又は役務の提供、無償による資産の譲受けその他の取引で資本等取引以外のものに係る当該事業年度の収益の額とする。
      <sup>art-22/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-2</sup>
      When calculating the amount of income of a domestic corporation for each business year, the amount to be included in gross profits for the business year is to be the amount of proceeds for the business year arising from the sales of assets, transfer of assets or provision of services for value or without compensation, acceptance of assets without compensation, or other transactions other than capital, etc. transactions, except as otherwise provided.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  内国法人の各事業年度の所得の金額の計算上当該事業年度の損金の額に算入すべき金額は、別段の定めがあるものを除き、次に掲げる額とする。
      <sup>art-22/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-3</sup>
      When calculating the amount of income of a domestic corporation for each business year, the amount to be included in deductible expenses in the business year is to be the amounts listed as follows, except as otherwise provided:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額
        <sup>art-22/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-3/item-1</sup>
        the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  前号に掲げるもののほか、当該事業年度の販売費、一般管理費その他の費用（償却費以外の費用で当該事業年度終了の日までに債務の確定しないものを除く。）の額
        <sup>art-22/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-3/item-2</sup>
        beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  当該事業年度の損失の額で資本等取引以外の取引に係るもの
        <sup>art-22/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-3/item-3</sup>
        the for the business year related to a transaction other than capital, etc. transactions
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  第二項に規定する当該事業年度の収益の額及び前項各号に掲げる額は、別段の定めがあるものを除き、一般に公正妥当と認められる会計処理の基準に従つて計算されるものとする。
      <sup>art-22/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-4</sup>
      The amount of proceeds for the business year prescribed in paragraph (2) and the amounts listed in the items of the preceding paragraph are to be calculated in accordance with an accounting standard that is generally accepted as fair and appropriate, except as otherwise provided.
      <sup>machine translation, not official</sup>

      **第五項**  第二項又は第三項に規定する資本等取引とは、法人の資本金等の額の増加又は減少を生ずる取引並びに法人が行う利益又は剰余金の分配（資産の流動化に関する法律第百十五条第一項（中間配当）に規定する金銭の分配を含む。）及び残余財産の分配又は引渡しをいう。
      <sup>art-22/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22/par-5</sup>
      The capital, etc. transactions prescribed in paragraph (2) or paragraph (3) means transactions causing an increase or decrease to the amount of stated capital, etc. of a corporation, and the distribution of profits or distribution of surplus conducted by a corporation (including the distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on the Securitization of Assets) and the distribution of residual assets or delivery thereof.
      <sup>machine translation, not official</sup>

## 第三款　益金の額の計算 — Subsection 3 Calculation of Amount of Gross Profits
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-3</sup>

## 第一目　収益の額 — Division 1 Amount of Proceeds
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-3/div-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-3/div-1</sup>

### 第二十二条の二
<sup>art-22-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2</sup>

        **第一項**  内国法人の資産の販売若しくは譲渡又は役務の提供（以下この条において「資産の販売等」という。）に係る収益の額は、別段の定め（前条第四項を除く。）があるものを除き、その資産の販売等に係る目的物の引渡し又は役務の提供の日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-22-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-1</sup>
        The amount of proceeds pertaining to the sale or transfer of assets or the provision of services by a domestic corporation (hereinafter referred to as the "sale, etc. of assets" in this Article) is, except as otherwise provided (excluding paragraph (4) of the preceding Article), included in the amount of gross profit, when calculating the amount of income for the business year that includes the day of the delivery of the subject matter or the provision of the services pertaining to the sale, etc. of assets.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、資産の販売等に係る収益の額につき一般に公正妥当と認められる会計処理の基準に従つて当該資産の販売等に係る契約の効力が生ずる日その他の前項に規定する日に近接する日の属する事業年度の確定した決算において収益として経理した場合には、同項の規定にかかわらず、当該資産の販売等に係る収益の額は、別段の定め（前条第四項を除く。）があるものを除き、当該事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-22-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-2</sup>
        In the case where a domestic corporation, in accordance with an accounting standard that is generally accepted as fair and appropriate, has booked the amount of proceeds pertaining to the sale, etc. of assets as proceeds in the final settlement of the accounts for the business year that includes the day on which the contract pertaining to the sale, etc. of assets becomes effective or any other day close to the day prescribed in the preceding paragraph, notwithstanding the provisions of that paragraph, the amount of proceeds pertaining to the sale, etc. of assets is, except as otherwise provided (excluding paragraph (4) of the preceding Article), included in the amount of gross profit, when calculating the amount of income for that business year.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が資産の販売等を行つた場合（当該資産の販売等に係る収益の額につき一般に公正妥当と認められる会計処理の基準に従つて第一項に規定する日又は前項に規定する近接する日の属する事業年度の確定した決算において収益として経理した場合を除く。）において、当該資産の販売等に係る同項に規定する近接する日の属する事業年度の確定申告書に当該資産の販売等に係る収益の額の益金算入に関する申告の記載があるときは、その額につき当該事業年度の確定した決算において収益として経理したものとみなして、同項の規定を適用する。
        <sup>art-22-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-3</sup>
        In the case where a domestic corporation has made a sale, etc. of assets (excluding the case where it has booked the amount of proceeds pertaining to the sale, etc. of assets as proceeds, in accordance with an accounting standard that is generally accepted as fair and appropriate, in the final settlement of the accounts for the business year that includes the day prescribed in paragraph (1) or the close day prescribed in the preceding paragraph), when the Final Return for the business year that includes the close day prescribed in that paragraph pertaining to the sale, etc. of assets contains a statement concerning the inclusion in gross profit of the amount of proceeds pertaining to the sale, etc. of assets, the provisions of that paragraph apply by deeming that the amount has been booked as proceeds in the final settlement of the accounts for that business year.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人の各事業年度の資産の販売等に係る収益の額として第一項又は第二項の規定により当該事業年度の所得の金額の計算上益金の額に算入する金額は、別段の定め（前条第四項を除く。）があるものを除き、その販売若しくは譲渡をした資産の引渡しの時における価額又はその提供をした役務につき通常得べき対価の額に相当する金額とする。
        <sup>art-22-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-4</sup>
        The amount to be included in the amount of gross profit, when calculating the amount of income for that business year pursuant to the provisions of paragraph (1) or (2), as the amount of proceeds pertaining to the sale, etc. of assets of a domestic corporation for each business year is, except as otherwise provided (excluding paragraph (4) of the preceding Article), the value at the time of delivery of the assets sold or transferred, or the amount equivalent to the amount of consideration normally receivable for the services provided.
        <sup>machine translation, not official</sup>

        **第五項**  前項の引渡しの時における価額又は通常得べき対価の額は、同項の資産の販売等につき次に掲げる事実が生ずる可能性がある場合においても、その可能性がないものとした場合における価額とする。
        <sup>art-22-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-5</sup>
        The value at the time of delivery or the amount of consideration normally receivable referred to in the preceding paragraph is to be the value as it would be if there were no possibility of the occurrence of the facts listed below, even in the case where such facts may occur with regard to the sale, etc. of assets referred to in that paragraph:
        <sup>machine translation, not official</sup>

          **一**  当該資産の販売等の対価の額に係る金銭債権の貸倒れ
          <sup>art-22-2/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-5/item-1</sup>
          Bad debts of monetary claims pertaining to the amount of consideration for the sale, etc. of assets;
          <sup>machine translation, not official</sup>

          **二**  当該資産の販売等（資産の販売又は譲渡に限る。）に係る資産の買戻し
          <sup>art-22-2/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-5/item-2</sup>
          Repurchase of the assets pertaining to the sale, etc. of assets (limited to the sale or transfer of assets).
          <sup>machine translation, not official</sup>

        **第六項**  前各項及び前条第二項の場合には、無償による資産の譲渡に係る収益の額は、金銭以外の資産による利益又は剰余金の分配及び残余財産の分配又は引渡しその他これらに類する行為としての資産の譲渡に係る収益の額を含むものとする。
        <sup>art-22-2/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-6</sup>
        In the cases of the preceding paragraphs and paragraph (2) of the preceding Article, the amount of proceeds pertaining to the transfer of assets without compensation is to include the amount of proceeds pertaining to the transfer of assets as a distribution of profits or distribution of surplus by means of assets other than monies and a distribution of residual assets or delivery thereof, or any other act similar thereto.
        <sup>machine translation, not official</sup>

        **第七項**  前二項に定めるもののほか、資産の販売等に係る収益の額につき修正の経理をした場合の処理その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-22-2/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-22-2/par-7</sup>
        Beyond what is provided for in the preceding two paragraphs, the treatment in the case where corrective accounting has been made for the amount of proceeds pertaining to the sale, etc. of assets and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第一目の二　受取配当等 — Division 1-2 Dividend Received
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-3/div-1-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-3/div-1-2</sup>

### 第二十三条（受取配当等の益金不算入） — (Exclusion of Dividends Received from Gross Profits)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23</sup>

        **第一項**  内国法人が次に掲げる金額（第一号に掲げる金額にあつては、外国法人若しくは公益法人等又は人格のない社団等から受けるもの及び適格現物分配に係るものを除く。以下この条において「配当等の額」という。）を受けるときは、その配当等の額（関連法人株式等に係る配当等の額にあつては当該配当等の額から当該配当等の額に係る利子の額に相当するものとして政令で定めるところにより計算した金額を控除した金額とし、完全子法人株式等、関連法人株式等及び非支配目的株式等のいずれにも該当しない株式等（株式又は出資をいう。以下この条において同じ。）に係る配当等の額にあつては当該配当等の額の百分の五十に相当する金額とし、非支配目的株式等に係る配当等の額にあつては当該配当等の額の百分の二十に相当する金額とする。）は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-1</sup>
        In the case where a domestic corporation receives any of the following amounts (for the amount listed in item (i), excluding those received from a foreign corporation, a public interest corporation, etc. or an association or foundation without juridical personality and those pertaining to a qualified in-kind distribution; hereinafter referred to as the "amount of dividends, etc." in this Article), the amount of dividends, etc. (for the amount of dividends, etc. pertaining to shares, etc. of a related corporation, the amount that remains after deducting from the amount of dividends, etc. the amount calculated as specified by Cabinet Order as the amount equivalent to the amount of interest pertaining to the amount of dividends, etc.; for the amount of dividends, etc. pertaining to shares, etc. (meaning shares or capital contributions; hereinafter the same applies in this Article) that fall under none of wholly owned subsidiary shares, etc., shares, etc. of a related corporation and shares, etc. held for non-controlling purposes, the amount equivalent to 50 percent of the amount of dividends, etc.; and for the amount of dividends, etc. pertaining to shares, etc. held for non-controlling purposes, the amount equivalent to 20 percent of the amount of dividends, etc.) is excluded from the amount of gross profit, when calculating the amount of income of the domestic corporation for each business year:
        <sup>machine translation, not official</sup>

          **一**  剰余金の配当（株式等に係るものに限るものとし、資本剰余金の額の減少に伴うもの並びに分割型分割によるもの及び株式分配を除く。）若しくは利益の配当（分割型分割によるもの及び株式分配を除く。）又は剰余金の分配（出資に係るものに限る。）の額
          <sup>art-23/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-1/item-1</sup>
          the amount of the dividend of surplus (limited to a dividend related to shares, etc. and excluding a dividend resulting from a decrease in capital surplus, a dividend due to company split by split-off, and a share distribution), dividend of profits (excluding a dividend due to company split by split-off and a share distribution), or distribution of surplus (limited to distribution related to capital contributions);
          <sup>machine translation, not official</sup>

          **二**  投資信託及び投資法人に関する法律第百三十七条（金銭の分配）の金銭の分配（出資総額等の減少に伴う金銭の分配として財務省令で定めるもの（第二十四条第一項第四号（配当等の額とみなす金額）において「出資等減少分配」という。）を除く。）の額
          <sup>art-23/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-1/item-2</sup>
          the amount of distribution of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations (excluding a distribution of monies specified by Ministry of Finance Order as a distribution of monies accompanying a decrease in the total amount of contributions, etc. (referred to as a "distribution that reduces contributions" in Article 24, paragraph (1), item (iv) (The Amount Deemed to Be Dividends)));
          <sup>machine translation, not official</sup>

          **三**  資産の流動化に関する法律第百十五条第一項（中間配当）に規定する金銭の分配の額
          <sup>art-23/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-1/item-3</sup>
          the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  前項の規定は、内国法人がその受ける配当等の額（第二十四条第一項の規定により、その内国法人が受ける配当等の額とみなされる金額を除く。以下この項において同じ。）の元本である株式等をその配当等の額に係る基準日等（次の各号に掲げる配当等の額の区分に応じ当該各号に定める日をいう。以下この項において同じ。）以前一月以内に取得し、かつ、当該株式等又は当該株式等と銘柄を同じくする株式等を当該基準日等後二月以内に譲渡した場合におけるその譲渡した株式等のうち政令で定めるものの配当等の額については、適用しない。
        <sup>art-23/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-2</sup>
        In the case where a domestic corporation acquired shares, etc., which are the principal for the amount of dividends, etc. receivable (excluding the amount deemed to be the amount of dividends, etc. that the domestic corporation is to receive pursuant to the provisions of Article 24, paragraph (1); hereinafter the same applies in this paragraph), within one month on or before the base date, etc. pertaining to the amount of dividends, etc. (meaning the day specified in each of the following items for the category of the amount of dividends, etc. listed in the relevant item; hereinafter the same applies in this paragraph) and then transferred the shares, etc. or other shares, etc. of the same issue within two months after the base date, etc., the provisions of the preceding paragraph do not apply to the amount of dividends, etc. of the portion of the transferred shares, etc. that is specified by Cabinet Order.
        <sup>machine translation, not official</sup>

          **一**  株式会社がする前項第一号に規定する剰余金の配当で当該剰余金の配当を受ける者を定めるための会社法第百二十四条第一項（基準日）に規定する基準日（以下この項において「基準日」という。）の定めがあるものの額　当該基準日
          <sup>art-23/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-2/item-1</sup>
          The amount of a dividend of surplus prescribed in item (i) of the preceding paragraph paid by a stock company for which a base date prescribed in Article 124, paragraph (1) (Record Date) of the Companies Act (hereinafter referred to as the "base date" in this paragraph) is set for determining the persons who are to receive the dividend of surplus: the base date;
          <sup>machine translation, not official</sup>

          **二**  株式会社以外の法人がする前項第一号に規定する剰余金の配当若しくは利益の配当若しくは剰余金の分配、同項第二号に規定する金銭の分配又は同項第三号に規定する金銭の分配（以下この号及び次号において「配当等」という。）で、当該配当等を受ける者を定めるための基準日に準ずる日の定めがあるものの額　同日
          <sup>art-23/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-2/item-2</sup>
          The amount of a dividend of surplus, dividend of profits or distribution of surplus prescribed in item (i) of the preceding paragraph, a distribution of monies prescribed in item (ii) of that paragraph, or a distribution of monies prescribed in item (iii) of that paragraph (hereinafter referred to as "dividends, etc." in this item and the following item) made by a corporation other than a stock company, for which a day equivalent to the base date is set for determining the persons who are to receive the dividends, etc.: that day;
          <sup>machine translation, not official</sup>

          **三**  配当等で当該配当等を受ける者を定めるための基準日又は基準日に準ずる日の定めがないものの額　当該配当等がその効力を生ずる日（その効力を生ずる日の定めがない場合には、当該配当等がされる日）
          <sup>art-23/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-2/item-3</sup>
          The amount of dividends, etc. for which neither a base date nor a day equivalent to a base date is set for determining the persons who are to receive the dividends, etc.: the day on which the dividends, etc. become effective (where the day on which they become effective is not set, the day on which the dividends, etc. are made).
          <sup>machine translation, not official</sup>

        **第三項**  第一項の規定は、内国法人がその受ける配当等の額（第二十四条第一項（第五号に係る部分に限る。）の規定により、その内国法人が受ける配当等の額とみなされる金額に限る。以下この項において同じ。）の元本である株式等でその配当等の額の生ずる基因となる同号に掲げる事由が生ずることが予定されているものの取得（適格合併又は適格分割型分割による引継ぎを含む。）をした場合におけるその取得をした株式等に係る配当等の額（その予定されていた事由（第六十一条の二第十七項（有価証券の譲渡益又は譲渡損の益金又は損金算入）の規定の適用があるものを除く。）に基因するものとして政令で定めるものに限る。）については、適用しない。
        <sup>art-23/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-3</sup>
        The provisions of paragraph (1) do not apply, in the case where a domestic corporation has acquired (including succession through a qualified merger or Qualified Company Split by Split-Off) shares, etc. which are the principal for the amount of dividends, etc. it receives (limited to the amount deemed to be the amount of dividends, etc. that the domestic corporation receives pursuant to the provisions of Article 24, paragraph (1) (limited to the part pertaining to item (v)); hereinafter the same applies in this paragraph) and for which the occurrence of the event listed in that item that gives rise to the amount of dividends, etc. is scheduled, to the amount of dividends, etc. pertaining to the shares, etc. so acquired (limited to the amount specified by Cabinet Order as arising from the scheduled event (excluding an event to which the provisions of Article 61-2, paragraph (17) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) apply)).
        <sup>machine translation, not official</sup>

        **第四項**  第一項に規定する関連法人株式等とは、内国法人（当該内国法人との間に完全支配関係がある他の法人を含む。）が他の内国法人（公益法人等及び人格のない社団等を除く。）の発行済株式又は出資（当該他の内国法人が有する自己の株式等を除く。）の総数又は総額の三分の一を超える数又は金額の株式等を有する場合として政令で定める場合における当該他の内国法人の株式等（次項に規定する完全子法人株式等を除く。）をいう。
        <sup>art-23/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-4</sup>
        The shares, etc. of a related corporation prescribed in paragraph (1) means the shares, etc. of another domestic corporation (excluding the wholly owned subsidiary shares, etc. prescribed in the following paragraph) in the case specified by Cabinet Order as the case where a domestic corporation (including another corporation that has a full controlling interest with the domestic corporation) holds shares, etc. whose number or amount exceeds one-third of the total number or total amount of the issued shares of or capital contributions to the other domestic corporation (excluding a public interest corporation, etc. and an association or foundation without juridical personality) (excluding the shares, etc. that the other domestic corporation holds in itself).
        <sup>machine translation, not official</sup>

        **第五項**  第一項に規定する完全子法人株式等とは、配当等の額の計算期間を通じて内国法人との間に完全支配関係がある他の内国法人（公益法人等及び人格のない社団等を除く。）の株式等として政令で定めるものをいう。
        <sup>art-23/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-5</sup>
        The wholly owned subsidiary shares, etc. prescribed in paragraph (1) means the shares, etc. of another domestic corporation (excluding a public interest corporation, etc. and an association or foundation without juridical personality) that has a full controlling interest with a domestic corporation throughout the calculation period of the amount of dividends, etc., which are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第六項**  第一項に規定する非支配目的株式等とは、内国法人（当該内国法人との間に完全支配関係がある他の法人を含む。）が他の内国法人（公益法人等及び人格のない社団等を除く。）の発行済株式又は出資（当該他の内国法人が有する自己の株式等を除く。）の総数又は総額の百分の五以下に相当する数又は金額の株式等を有する場合として政令で定める場合における当該他の内国法人の株式等（前項に規定する完全子法人株式等を除く。）をいう。
        <sup>art-23/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-6</sup>
        The non-controlling-purpose shares, etc. prescribed in paragraph (1) mean the shares, etc. of another domestic corporation (excluding the wholly owned subsidiary shares, etc. prescribed in the preceding paragraph) in the case specified by Cabinet Order as a case where a domestic corporation (including another corporation with which the domestic corporation has a full controlling interest) holds shares, etc. equivalent to 5 percent or less of the total number or total amount of issued shares or capital contributions of another domestic corporation (excluding a public interest corporation, etc. and an association or foundation without juridical personality) (such issued shares or capital contributions exclude shares, etc. that the second domestic corporation holds in itself).
        <sup>machine translation, not official</sup>

        **第七項**  第一項の規定は、確定申告書、修正申告書又は更正請求書に益金の額に算入されない配当等の額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により益金の額に算入されない金額は、当該金額として記載された金額を限度とする。
        <sup>art-23/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-7</sup>
        The provisions of paragraph (1) apply only in the case where a Final Return, amended return, or written request for Reassessment comes with the attachment of documents stating the amount of dividends, etc. that is to be excluded from gross profits and a detailed statement concerning the calculation thereof. In this case, the amount to be excluded from gross profits pursuant to the provisions of that paragraph does not exceed such recorded amount.
        <sup>machine translation, not official</sup>

        **第八項**  適格合併、適格分割、適格現物出資又は適格現物分配により株式等の移転が行われた場合における第一項及び第二項の規定の適用その他第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-23/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23/par-8</sup>
        Necessary matters concerning the application of the provisions of paragraphs (1) and (2) and the provisions of paragraphs (1) through (6) in the case where the shares, etc. have been transferred as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第二十三条の二（外国子会社から受ける配当等の益金不算入） — Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>art-23-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2</sup>

        **第一項**  内国法人が外国子会社（当該内国法人が保有しているその株式又は出資の数又は金額がその発行済株式又は出資（その有する自己の株式又は出資を除く。）の総数又は総額の百分の二十五以上に相当する数又は金額となつていることその他の政令で定める要件を備えている外国法人をいう。以下この条において同じ。）から受ける前条第一項第一号に掲げる金額（以下この条において「剰余金の配当等の額」という。）がある場合には、当該剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当するものとして政令で定めるところにより計算した金額を控除した金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-23-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-1</sup>
        In the case where there is the amount listed in paragraph (1), item (i) of the preceding Article that a domestic corporation receives from a foreign subsidiary (meaning a foreign corporation that satisfies the requirements specified by Cabinet Order, such as the requirement that the number or amount of its shares or capital contributions held by the domestic corporation is equivalent to 25 percent or more of the total number or total amount of its issued shares or capital contributions (excluding the shares that it holds in itself and the capital contributions made thereby); the same applies hereinafter in this Article) (hereinafter referred to as the "amount of dividend of surplus, etc." in this Article), the amount obtained by deducting from the amount of dividend of surplus, etc. the amount calculated as specified by Cabinet Order as the amount equivalent to the amount of expenses pertaining to the amount of dividend of surplus, etc. is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項の規定は、次に掲げる剰余金の配当等の額については、適用しない。
        <sup>art-23-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-2</sup>
        The provisions of the preceding paragraph do not apply to the following amounts of dividend of surplus, etc.:
        <sup>machine translation, not official</sup>

          **一**  内国法人が外国子会社から受ける剰余金の配当等の額で、その剰余金の配当等の額の全部又は一部が当該外国子会社の本店又は主たる事務所の所在する国又は地域の法令において当該外国子会社の所得の金額の計算上損金の額に算入することとされている剰余金の配当等の額に該当する場合におけるその剰余金の配当等の額
          <sup>art-23-2/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-2/item-1</sup>
          the amount of dividend of surplus, etc. that a domestic corporation receives from a foreign subsidiary, in the case where all or part of the amount of dividend of surplus, etc. falls under the amount of dividend of surplus, etc. that is to be included in deductible expenses, when calculating the amount of income of the foreign subsidiary, under the laws and regulations of the country or region where the head office or principal office of the foreign subsidiary is located;
          <sup>machine translation, not official</sup>

          **二**  内国法人が外国子会社から受ける剰余金の配当等の額（次条第一項（第五号に係る部分に限る。）の規定により、その内国法人が受ける剰余金の配当等の額とみなされる金額に限る。以下この号において同じ。）の元本である株式又は出資で、その剰余金の配当等の額の生ずる基因となる同項第五号に掲げる事由が生ずることが予定されているものの取得（適格合併又は適格分割型分割による引継ぎを含む。）をした場合におけるその取得をした株式又は出資に係る剰余金の配当等の額（その予定されていた事由に基因するものとして政令で定めるものに限る。）
          <sup>art-23-2/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-2/item-2</sup>
          in the case where a domestic corporation has acquired (including acquisition by succession through a qualified merger or Qualified Company Split by Split-Off) shares or capital contributions that are the principal of the amount of dividend of surplus, etc. that it receives from a foreign subsidiary (limited to an amount deemed to be the amount of dividend of surplus, etc. that the domestic corporation receives pursuant to the provisions of paragraph (1) of the following Article (limited to the part pertaining to item (v)); hereinafter the same applies in this item), for which the grounds listed in item (v) of that paragraph that give rise to the amount of dividend of surplus, etc. are scheduled to arise, the amount of dividend of surplus, etc. pertaining to the shares or capital contributions so acquired (limited to the amount specified by Cabinet Order as arising from the scheduled grounds).
          <sup>machine translation, not official</sup>

        **第三項**  内国法人が外国子会社から受ける剰余金の配当等の額で、その剰余金の配当等の額の一部が当該外国子会社の所得の金額の計算上損金の額に算入されたものである場合には、前項（第一号に係る部分に限る。）の規定にかかわらず、その受ける剰余金の配当等の額のうちその損金の額に算入された部分の金額として政令で定める金額（次項及び第七項において「損金算入対応受取配当等の額」という。）をもつて、同号に掲げる剰余金の配当等の額とすることができる。
        <sup>art-23-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-3</sup>
        In the case where the amount of dividend of surplus, etc. that a domestic corporation receives from a foreign subsidiary is an amount part of which has been included in deductible expenses, when calculating the amount of income of the foreign subsidiary, notwithstanding the provisions of the preceding paragraph (limited to the part pertaining to item (i)), the amount specified by Cabinet Order as the amount of the portion of the amount of dividend of surplus, etc. received that has been included in deductible expenses (referred to as the "amount of dividends received corresponding to deductible expenses" in the following paragraph and paragraph (7)) may be treated as the amount of dividend of surplus, etc. listed in that item.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が外国子会社から受けた剰余金の配当等の額につき前項の規定の適用を受けた場合において、当該剰余金の配当等の額を受けた日の属する事業年度後の各事業年度において損金算入対応受取配当等の額が増額されたときは、第二項第一号に掲げる剰余金の配当等の額は、同項（同号に係る部分に限る。）及び前項の規定にかかわらず、その増額された後の損金算入対応受取配当等の額として政令で定める金額とする。
        <sup>art-23-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-4</sup>
        In the case where the provisions of the preceding paragraph have been applied to the amount of dividend of surplus, etc. that a domestic corporation received from a foreign subsidiary, if the amount of dividends received corresponding to deductible expenses is increased in each business year after the business year containing the date on which the corporation received the amount of dividend of surplus, etc., the amount of dividend of surplus, etc. listed in paragraph (2), item (i) is, notwithstanding the provisions of that paragraph (limited to the part pertaining to that item) and the preceding paragraph, to be the amount specified by Cabinet Order as the amount of dividends received corresponding to deductible expenses after the increase.
        <sup>machine translation, not official</sup>

        **第五項**  第一項の規定は、確定申告書、修正申告書又は更正請求書に益金の額に算入されない剰余金の配当等の額及びその計算に関する明細を記載した書類の添付があり、かつ、財務省令で定める書類を保存している場合に限り、適用する。この場合において、同項の規定により益金の額に算入されない金額は、当該金額として記載された金額を限度とする。
        <sup>art-23-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-5</sup>
        The provisions of paragraph (1) apply only in the case where a Final Return, amended return, or written request for Reassessment comes with the attachment of documents stating the amount of dividend of surplus, etc. that is to be excluded from gross profits and a detailed statement concerning the calculation thereof, and the documents specified by Ministry of Finance Order are retained. In this case, the amount to be excluded from gross profits pursuant to the provisions of that paragraph does not exceed such recorded amount.
        <sup>machine translation, not official</sup>

        **第六項**  税務署長は、第一項の規定により益金の額に算入されないこととなる金額の全部又は一部につき前項に規定する財務省令で定める書類の保存がない場合においても、その書類の保存がなかつたことについてやむを得ない事情があると認めるときは、その書類の保存がなかつた金額につき第一項の規定を適用することができる。
        <sup>art-23-2/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-6</sup>
        Even in the case where the documents specified by Ministry of Finance Order prescribed in the preceding paragraph have not been retained for all or part of the amount to be excluded from gross profits pursuant to the provisions of paragraph (1), the district director may apply the provisions of paragraph (1) to the amount for which the documents were not retained, when they find any unavoidable circumstances for the failure to retain the documents.
        <sup>machine translation, not official</sup>

        **第七項**  第三項の規定は、同項の剰余金の配当等の額を受ける日の属する事業年度に係る確定申告書、修正申告書又は更正請求書に同項の規定の適用を受けようとする旨並びに損金算入対応受取配当等の額及びその計算に関する明細を記載した書類の添付があり、かつ、外国子会社の所得の金額の計算上損金の額に算入された剰余金の配当等の額を明らかにする書類その他の財務省令で定める書類を保存している場合に限り、適用する。
        <sup>art-23-2/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-7</sup>
        The provisions of paragraph (3) apply only in the case where the Final Return, amended return, or written request for Reassessment for the business year containing the date on which the amount of dividend of surplus, etc. referred to in that paragraph is received comes with the attachment of documents stating that the application of the provisions of that paragraph is sought, and stating the amount of dividends received corresponding to deductible expenses and a detailed statement concerning the calculation thereof, and the documents specified by Ministry of Finance Order, such as documents that clarify the amount of dividend of surplus, etc. included in deductible expenses when calculating the amount of income of the foreign subsidiary, are retained.
        <sup>machine translation, not official</sup>

        **第八項**  適格合併、適格分割、適格現物出資又は適格現物分配により外国法人の株式又は出資の移転が行われた場合における第一項の規定の適用その他同項から第四項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-23-2/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-23-2/par-8</sup>
        Necessary matters concerning the application of the provisions of paragraph (1) and the provisions of paragraphs (1) through (4) in the case where shares of or capital contributions to a foreign corporation have been transferred as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第二十四条（配当等の額とみなす金額） — (The Amount Deemed to Be Dividends)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24</sup>

        **第一項**  法人（公益法人等及び人格のない社団等を除く。以下この条において同じ。）の株主等である内国法人が当該法人の次に掲げる事由により金銭その他の資産の交付を受けた場合において、その金銭の額及び金銭以外の資産の価額（適格現物分配に係る資産にあつては、当該法人のその交付の直前の当該資産の帳簿価額に相当する金額）の合計額が当該法人の資本金等の額のうちその交付の基因となつた当該法人の株式又は出資に対応する部分の金額を超えるときは、この法律の規定の適用については、その超える部分の金額は、第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなす。
        <sup>art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1</sup>
        In the case where a domestic corporation that is a shareholder, etc. of a corporation (excluding public interest corporations, etc. and associations or foundations without juridical personality; hereinafter the same applies in this Article) has received a delivery of monies or other assets on any of the following grounds concerning the corporation, when the sum of the amount of the monies and the value of the assets other than monies (for assets pertaining to a qualified in-kind distribution, the amount equivalent to the book value of the assets of the corporation as of immediately prior to the delivery) exceeds the portion of the corporation's amount of stated capital, etc. that corresponds to the corporation's shares or capital contributions that were basic causes of the delivery, with regard to the application of the provisions of this Act, the amount of the excess is deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits):
        <sup>machine translation, not official</sup>

          **一**  合併（適格合併を除く。）
          <sup>art-24/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1/item-1</sup>
          merger (excluding a qualified merger);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  分割型分割（適格分割型分割を除く。）
          <sup>art-24/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1/item-2</sup>
          company split by split-off (excluding a qualified company split by split-off);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  株式分配（適格株式分配を除く。）
          <sup>art-24/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1/item-3</sup>
          share distribution (excluding a qualified share distribution);
          <sup>machine translation, not official</sup>

          **四**  資本の払戻し（剰余金の配当（資本剰余金の額の減少に伴うものに限る。）のうち分割型分割によるもの及び株式分配以外のもの並びに出資等減少分配をいう。）又は解散による残余財産の分配
          <sup>art-24/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1/item-4</sup>
          return of the capital (meaning a dividend of surplus (limited to a dividend of surplus resulting from a decrease in capital surplus) on grounds other than that of a company split by split-off and other than a share distribution, and a distribution that reduces contributions) or the distribution of residual assets due to a dissolution;
          <sup>machine translation, not official</sup>

          **五**  自己の株式又は出資の取得（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所の開設する市場における購入による取得その他の政令で定める取得及び第六十一条の二第十四項第一号から第三号まで（有価証券の譲渡益又は譲渡損の益金又は損金算入）に掲げる株式又は出資の同項に規定する場合に該当する場合における取得を除く。）
          <sup>art-24/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1/item-5</sup>
          acquisition of its own shares or capital contributions (excluding an acquisition as a result of a purchase on a market opened by a financial instruments exchange as prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act, other types of acquisition as specified by Cabinet Order, and the acquisition of shares or capital contributions listed in Article 61-2, paragraph (14), items (i) through (iii) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) in the case falling under the case prescribed in the paragraph);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **六**  出資の消却（取得した出資について行うものを除く。）、出資の払戻し、社員その他法人の出資者の退社又は脱退による持分の払戻しその他株式又は出資をその発行した法人が取得することなく消滅させること。
          <sup>art-24/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1/item-6</sup>
          cancellation of capital contributions (excluding a cancellation with regard to acquired capital contributions), refund of capital contributions, refund of equity due to the withdrawal of a member or any other contributor from the corporation, or extinguishment of shares or capital contributions by the issuing corporation without having acquired them; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **七**  組織変更（当該組織変更に際して当該組織変更をした法人の株式又は出資以外の資産を交付したものに限る。）
          <sup>art-24/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-1/item-7</sup>
          entity conversion (limited to an entity conversion accompanying the delivery of assets other than shares of or capital contributions to the corporation that has effected the entity conversion).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  合併法人が抱合株式（当該合併法人が合併の直前に有していた被合併法人の株式（出資を含む。以下この項及び次項において同じ。）又は被合併法人が当該合併の直前に有していた他の被合併法人の株式をいう。）に対し当該合併による株式その他の資産の交付をしなかつた場合においても、政令で定めるところにより当該合併法人が当該株式その他の資産の交付を受けたものとみなして、前項の規定を適用する。
        <sup>art-24/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-2</sup>
        Even in the case where an acquiring corporation had not delivered shares or other assets as a result of the merger for tie-in shares (meaning the acquired corporation's shares (including capital contributions; hereinafter the same applies in this paragraph and the following paragraph) that the acquiring corporation held as of immediately prior to the merger, or shares of a second acquired corporation that the first acquired corporation held as of immediately prior to the merger), the provisions of the preceding paragraph apply by deeming that the acquiring corporation has received the delivery of the shares or other assets, as specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第三項**  合併法人又は分割法人が被合併法人の株主等又は当該分割法人の株主等に対し合併又は分割型分割により株式その他の資産の交付をしなかつた場合においても、当該合併又は分割型分割が合併法人又は分割承継法人の株式の交付が省略されたと認められる合併又は分割型分割として政令で定めるものに該当するときは、政令で定めるところによりこれらの株主等が当該合併法人又は分割承継法人の株式の交付を受けたものとみなして、第一項の規定を適用する。
        <sup>art-24/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-3</sup>
        Even in the case where an acquiring corporation or a splitting corporation has not delivered shares or other assets to the shareholders, etc. of the acquired corporation or the splitting corporation's shareholders, etc. as a result of a merger or company split by split-off, if the merger or company split by split-off falls under a merger or company split by split-off specified by Cabinet Order as one in which the delivery of shares of the acquiring corporation or succeeding corporation in a company split is found to have been omitted, the provisions of paragraph (1) apply by deeming that these shareholders, etc. have received the delivery of shares of the acquiring corporation or succeeding corporation in a company split, as specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第四項**  第一項に規定する株式又は出資に対応する部分の金額の計算の方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-24/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-24/par-4</sup>
        Necessary matters concerning the method of calculating the amount of the portion corresponding to the shares or capital contributions prescribed in paragraph (1) and the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第二目　資産の評価益 — Division 2 Asset Valuation Gain
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-3/div-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-3/div-2</sup>

### 第二十五条
<sup>art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25</sup>

        **第一項**  内国法人がその有する資産の評価換えをしてその帳簿価額を増額した場合には、その増額した部分の金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-1</sup>
        In the case where a domestic corporation has revaluated its assets to increase their book value, the amount of the increase is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人がその有する資産につき更生計画認可の決定があつたことにより会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定に従つて行う評価換えその他政令で定める評価換えをしてその帳簿価額を増額した場合には、その増額した部分の金額は、前項の規定にかかわらず、これらの評価換えをした日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-2</sup>
        In the case where, as an order on the confirmation of a reorganization plan has been rendered with regard to its assets, a domestic corporation has revaluated its assets in accordance with the provisions of the Corporate Reorganization Act (Act No. 154 of 2002) or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996) or has revaluated its assets otherwise as specified by Cabinet Order to increase their book value, the amount of the increase is included in gross profits, when calculating the amount of income for the business year containing the date of the revaluation, notwithstanding the provisions of the preceding paragraph.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人について再生計画認可の決定があつたことその他これに準ずる政令で定める事実が生じた場合において、その内国法人がその有する資産の価額につき政令で定める評定を行つているときは、その資産（評価益の計上に適しないものとして政令で定めるものを除く。）の評価益の額として政令で定める金額は、第一項の規定にかかわらず、これらの事実が生じた日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-25/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-3</sup>
        In the case where an order on the confirmation of a rehabilitation plan has been rendered for a domestic corporation or any equivalent event as specified by Cabinet Order has occurred, when the domestic corporation evaluates the value of its assets as specified by Cabinet Order, the amount specified by Cabinet Order as a valuation gain on the assets (excluding those specified by Cabinet Order as unsuitable for recording a valuation gain) is included in gross profits, when calculating the amount of income for the business year containing the date of any of such events, notwithstanding the provisions of paragraph (1).
        <sup>machine translation, not official</sup>

        **第四項**  前二項の内国法人が通算法人である場合におけるこれらの内国法人が有する他の通算法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び通算親法人を除く。）の株式又は出資については、前二項の規定は、適用しない。
        <sup>art-25/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-4</sup>
        In the case where the domestic corporations referred to in the preceding two paragraphs are group tax sharing corporations, the provisions of the preceding two paragraphs do not apply to shares of or capital contributions to another group tax sharing corporation (excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses) and the group tax sharing parent corporation) held by those domestic corporations.
        <sup>machine translation, not official</sup>

        **第五項**  第一項の規定の適用があつた場合において、同項の評価換えにより増額された金額を益金の額に算入されなかつた資産については、その評価換えをした日の属する事業年度以後の各事業年度の所得の金額の計算上、当該資産の帳簿価額は、その増額がされなかつたものとみなす。
        <sup>art-25/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-5</sup>
        In the case where the provisions of paragraph (1) were applied, with regard to the assets whose increased value due to revaluation was not included in gross profits, it is deemed that the book value of the assets has not increased, when calculating the amount of income for each business year after the business year containing the date of the revaluation.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第六項**  第三項の規定は、確定申告書に同項に規定する評価益の額として政令で定める金額の益金算入に関する明細（次項において「評価益明細」という。）の記載があり、かつ、財務省令で定める書類（次項において「評価益関係書類」という。）の添付がある場合（第三十三条第四項（資産の評価損）に規定する資産につき同項に規定する評価損の額として政令で定める金額がある場合（次項において「評価損がある場合」という。）には、同条第七項に規定する評価損明細（次項において「評価損明細」という。）の記載及び同条第七項に規定する評価損関係書類（次項において「評価損関係書類」という。）の添付がある場合に限る。）に限り、適用する。
        <sup>art-25/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-6</sup>
        The provisions of paragraph (3) apply only in the case where a Final Return contains a detailed statement concerning the inclusion in gross profits of the amount specified by Cabinet Order as the amount of the valuation gain prescribed in the paragraph (referred to as a "statement of valuation gain" in the following paragraph) and is attached with documents specified by Ministry of Finance Order (referred to as "documents related to valuation gain" in the following paragraph) (when, with regard to the assets prescribed in Article 33, paragraph (4) (Valuation Loss on Assets), there is any amount specified by Cabinet Order as the amount of valuation loss prescribed in the paragraph (such case is referred to as the "case where there is a valuation loss" in the following paragraph), only in the case where a Final Return contains the statement of valuation loss prescribed in paragraph (7) of the Article (referred to as a "statement of valuation loss" in the following paragraph) and the documents related to valuation loss prescribed in paragraph (7) of the Article (referred to as "documents related to valuation loss" in the following paragraph)).
        <sup>machine translation, not official</sup>

        **第七項**  税務署長は、評価益明細（評価損がある場合には、評価益明細又は評価損明細）の記載又は評価益関係書類（評価損がある場合には、評価益関係書類又は評価損関係書類）の添付がない確定申告書の提出があつた場合においても、当該記載又は当該添付がなかつたことについてやむを得ない事情があると認めるときは、第三項の規定を適用することができる。
        <sup>art-25/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-7</sup>
        Even in the case where a tax return has been filed without a detailed statement of the valuation gain (in the case where there is any valuation loss, without a detailed statement of the valuation gain or a detailed statement of the valuation loss) or without valuation gain-related documents (in the case where there is any valuation loss, without valuation gain-related documents or valuation loss-related documents), the district director of the tax office may apply the provisions of paragraph (3), when they find any unavoidable grounds for the person's failure to make entries of such a statement or to attach such documents.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第八項**  前三項に定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-25/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25/par-8</sup>
        Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第三目　受贈益 — Division 3 Gain on Gifts Received
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-3/div-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-3/div-3</sup>

### 第二十五条の二
<sup>art-25-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25-2</sup>

        **第一項**  内国法人が各事業年度において当該内国法人との間に完全支配関係（法人による完全支配関係に限る。）がある他の内国法人から受けた受贈益の額（第三十七条（寄附金の損金不算入）の規定の適用がないものとした場合に当該他の内国法人の各事業年度の所得の金額の計算上損金の額に算入される同条第七項に規定する寄附金の額に対応するものに限る。）は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-25-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25-2/par-1</sup>
        The amount of gain on gifts received that a domestic corporation has received in each business year from another domestic corporation with which the domestic corporation has a full controlling interest (limited to a full controlling interest held by a corporation) (limited to an amount corresponding to the amount of a donation prescribed in Article 37, paragraph (7) that would be included in deductible expenses, when calculating the amount of income of the other domestic corporation for each business year, if the provisions of Article 37 (Exclusion of Contributions or Donations from Deductible Expenses) were not applied) is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項に規定する受贈益の額は、寄附金、拠出金、見舞金その他いずれの名義をもつてされるかを問わず、内国法人が金銭その他の資産又は経済的な利益の贈与又は無償の供与（広告宣伝及び見本品の費用その他これらに類する費用並びに交際費、接待費及び福利厚生費とされるべきものを除く。次項において同じ。）を受けた場合における当該金銭の額若しくは金銭以外の資産のその贈与の時における価額又は当該経済的な利益のその供与の時における価額によるものとする。
        <sup>art-25-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25-2/par-2</sup>
        The amount of gain on gifts received prescribed in the preceding paragraph, irrespective of the gift having been made as a donation, contribution, gift, or under any other name, is to be the amount of monies, the value of the assets other than monies as of the time of the gift, or the value of the economic benefits as of the time of the conveyance, in the case where a domestic corporation has received a gift or the gratuitous conveyance of monies or other assets or economic benefits (excluding those to be deemed expenses for advertising or providing samples or other equivalent expenses, and entertainment and social expenses, reception expenses, and welfare expenses; the same applies in the following paragraph).
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が資産の譲渡又は経済的な利益の供与を受けた場合において、その譲渡又は供与の対価の額が当該資産のその譲渡の時における価額又は当該経済的な利益のその供与の時における価額に比して低いときは、当該対価の額と当該価額との差額のうち実質的に贈与又は無償の供与を受けたと認められる金額は、前項の受贈益の額に含まれるものとする。
        <sup>art-25-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-25-2/par-3</sup>
        In the case where a domestic corporation has received a transfer of assets or a conveyance of economic benefits, when the price for the transfer or conveyance is low compared with the value of the assets as of the transfer or the value of the economic benefits as of the conveyance, the portion of the difference between the price and the value that is found to have been, in effect, received as a gift or gratuitous conveyance is to be included in the amount of gain on gifts received set forth in the preceding paragraph.
        <sup>machine translation, not official</sup>

## 第四目　還付金等 — Division 4 Refund
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-3/div-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-3/div-4</sup>

### 第二十六条（還付金等の益金不算入） — (Exclusion of Refunds from Gross Profits)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26</sup>

        **第一項**  内国法人が次に掲げるものの還付を受け、又はその還付を受けるべき金額を未納の国税若しくは地方税に充当される場合には、その還付を受け又は充当される金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-1</sup>
        In the case where a domestic corporation receives a refund of the following amount or the amount to be refunded is to be appropriated for the unpaid national tax or local tax, the amount to be refunded or to be appropriated is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  第三十八条第一項又は第二項（法人税額等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
          <sup>art-26/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-1/item-1</sup>
          the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporate Tax from Deductible Expenses);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  第五十五条第四項（不正行為等に係る費用等）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
          <sup>art-26/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-1/item-2</sup>
          the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 55, paragraph (4) (Expenses, etc. Related to Unlawful Acts, etc.);
          <sup>machine translation, not official</sup>

          **三**  第七十八条（所得税額等の還付）若しくは第百三十三条（更正等による所得税額等の還付）又は地方法人税法（平成二十六年法律第十一号）第二十二条（外国税額の還付）若しくは第二十七条の二（更正等による外国税額の還付）の規定による還付金
          <sup>art-26/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-1/item-3</sup>
          a refund pursuant to the provisions of Article 78 (Refund of Income Tax) or Article 133 (Refund of Income Tax due to Reassessment, etc.), or Article 22 (Refund of Foreign Taxes) or Article 27-2 (Refund of Foreign Taxes due to Reassessment, etc.) of the Local Corporation Tax Act (Act No. 11 of 2014); and
          <sup>machine translation, not official</sup>

          **四**  第八十条（欠損金の繰戻しによる還付）又は地方法人税法第二十三条（欠損金の繰戻しによる法人税の還付があつた場合の還付）の規定による還付金
          <sup>art-26/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-1/item-4</sup>
          a refund pursuant to the provisions of Article 80 (Refund by Carryback of Loss) or Article 23 (Refund in the Case of a refund of Corporation Tax by Carryback of Loss) of the Local Corporation Tax Act.
          <sup>machine translation, not official</sup>

        **第二項**  内国法人が第三十九条の二（外国子会社から受ける配当等に係る外国源泉税等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されない同条に規定する外国源泉税等の額が減額された場合には、その減額された金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-2</sup>
        In the case where the amount of foreign withholding tax, etc. prescribed in Article 39-2 (Exclusion of Foreign Withholding Tax, etc. on Dividends Received from Foreign Subsidiaries from Deductible Expenses) that is excluded from deductible expenses of a domestic corporation, when calculating the amount of income for each business year pursuant to the provisions of that Article, has been reduced, the amount of the reduction is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が納付することとなつた外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項において同じ。）の額につき同条第一項から第三項まで又は第十八項（同条第二十四項において準用する場合を含む。）の規定の適用を受けた事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該内国法人の各事業年度において当該外国法人税の額が減額された場合（当該内国法人が同条第九項に規定する適格合併等により同項に規定する被合併法人等である他の内国法人から事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該内国法人が移転を受けた事業に係る所得に基因して納付することとなつた外国法人税の額に係る当該被合併法人等の適用事業年度開始の日後七年以内に開始する当該内国法人の各事業年度において当該外国法人税の額が減額された場合を含む。）には、その減額された金額のうち同条第一項に規定する控除対象外国法人税の額が減額された部分として政令で定める金額（益金の額に算入する額として政令で定める金額を除く。）は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-3</sup>
        In the case where the amount of a foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this paragraph) that a domestic corporation has come to pay, for which the domestic corporation was subject to the provisions of paragraphs (1) through (3) or paragraph (18) of that Article (including as applied mutatis mutandis pursuant to paragraph (24) of that Article), has been reduced in each business year of the domestic corporation beginning within seven years after the first day of the business year in which it was subject to those provisions (hereinafter referred to as the "applicable business year" in this paragraph) (when the domestic corporation has received the transfer of the whole or a part of the business from another domestic corporation that is an acquired corporation, etc. as prescribed in paragraph (9) of that Article as a result of a qualified merger, etc. as prescribed in that paragraph, including the case where, out of the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay, the amount of the foreign country's corporate tax that it has come to pay on the basis of the income arising from the business transferred to the domestic corporation has been reduced in each business year of the domestic corporation beginning within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to that amount), the amount specified by Cabinet Order as the reduced portion of the creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article out of the amount of the reduction (excluding the amount specified by Cabinet Order as the amount to be included in gross profits) is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が他の内国法人から当該他の内国法人の通算税効果額（第六十四条の五第一項（損益通算）又は第六十四条の七（欠損金の通算）の規定その他通算法人（通算法人であつた内国法人を含む。以下この項において同じ。）のみに適用される規定を適用することにより減少する法人税及び地方法人税の額（利子税の額を除く。）に相当する金額として通算法人と他の通算法人との間で授受される金額をいう。）を受け取る場合には、その受け取る金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-4</sup>
        In the case where a domestic corporation receives from another domestic corporation the group tax sharing tax effect amount of the other domestic corporation (meaning the amount exchanged between a group tax sharing corporation and another group tax sharing corporation as the amount equivalent to the amount of corporation tax and local corporation tax (excluding the amount of interest tax) that is reduced by applying the provisions of Article 64-5, paragraph (1) (Aggregation of Profits and Losses) or Article 64-7 (Aggregation of Losses) or any other provisions applicable only to group tax sharing corporations (including a domestic corporation that was a group tax sharing corporation; hereinafter the same applies in this paragraph)), the amount received is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第五項**  内国法人が第五十五条第五項の規定により各事業年度の所得の金額の計算上損金の額に算入されないものの還付を受ける場合には、その還付を受ける金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-26/par-5</sup>
        In the case where a domestic corporation receives a refund of the amount to be excluded from deductible expenses in the calculation of the amount of income for each business year, pursuant to the provisions of Article 55, paragraph (5), the amount to be refunded is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

### 第二十七条（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入） — Inclusion in Gross Profit of Net Operating Loss Caused by a Disaster Pertaining to Refund by Carryback in Interim Return
<sup>caption: machine translation, not official</sup>
<sup>art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-27</sup>

        **第一項**  内国法人の第八十条第五項（欠損金の繰戻しによる還付）に規定する中間期間において生じた同項に規定する災害損失欠損金額（以下この条において「災害損失欠損金額」という。）について当該内国法人（当該内国法人が通算法人である場合には、他の通算法人を含む。）が第八十条の規定の適用を受けた場合には、同項に規定する仮決算の中間申告書の提出により還付を受けるべき金額の計算の基礎となつた災害損失欠損金額（当該内国法人が通算法人である場合には、同条第十三項の規定により還付を受けるべき金額の計算の基礎となつた金額とされた金額）に相当する金額は、当該中間期間の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-27/par-1</sup>
        In the case where, with regard to the net operating loss caused by a disaster prescribed in Article 80, paragraph (5) (Refund by Carryback of Loss) that has arisen in the interim period prescribed in that paragraph of a domestic corporation (hereinafter referred to as the "net operating loss caused by a disaster" in this Article), the domestic corporation (including another group tax sharing corporation, if the domestic corporation is a group tax sharing corporation) was subject to the provisions of Article 80, the amount equivalent to the net operating loss caused by a disaster that was used as the basis of the calculation of the amount to be refunded by filing the interim return based on provisional closing of accounts prescribed in that paragraph (if the domestic corporation is a group tax sharing corporation, the amount that was treated as the amount used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (13) of that Article) is included in gross profits, when calculating the amount of income for the business year containing the interim period.
        <sup>machine translation, not official</sup>

### 第二十八条  〔削除 / repealed〕
<sup>art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-28</sup>

        **第一項**  削除
        <sup>art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-28/par-1</sup>

## 第四款　損金の額の計算 — Subsection 4 Calculation of Deductible Expenses
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4</sup>

## 第一目　資産の評価及び償却費 — Division 1 Valuation of Assets and Depreciation Allowance
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-1</sup>

### 第二十九条（棚卸資産の売上原価等の計算及びその評価の方法） — (Calculation of Cost of Sales of Inventories and Valuation Method)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-29</sup>

        **第一項**  内国法人の棚卸資産につき第二十二条第三項（各事業年度の損金の額に算入する金額）の規定により各事業年度の所得の金額の計算上当該事業年度の損金の額に算入する金額を算定する場合におけるその算定の基礎となる当該事業年度終了の時において有する棚卸資産（以下この項において「期末棚卸資産」という。）の価額は、棚卸資産の取得価額の平均額をもつて事業年度終了の時において有する棚卸資産の評価額とする方法その他の政令で定める評価の方法のうちからその内国法人が当該期末棚卸資産について選定した評価の方法により評価した金額（評価の方法を選定しなかつた場合又は選定した評価の方法により評価しなかつた場合には、評価の方法のうち政令で定める方法により評価した金額）とする。
        <sup>art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-29/par-1</sup>
        When, with regard to a domestic corporation's inventory, calculating the amount to be included in deductible expenses in each business year in the calculation of the amount of income for the business year, pursuant to the provisions of Article 22, paragraph (3) (The Amount to be Included in Deductible Expenses in Each Business Year), the value of the inventory held by the domestic corporation as of the end of the business year that is used as the basis of the calculation (hereinafter referred to as the "closing inventory" in this paragraph) is to be the amount evaluated based on the valuation method that the domestic corporation selected for the closing inventory from among the method of treating the average acquisition cost of inventory as the fair value of the inventory held as of the end of the business year and other valuation methods specified by Cabinet Order (in the case where the domestic corporation did not select any valuation method or did not evaluate the inventory based on the valuation method of their choice, the amount evaluated based on one of the valuation methods specified by Cabinet Order).
        <sup>machine translation, not official</sup>

        **第二項**  前項の選定をすることができる評価の方法の特例、評価の方法の選定の手続、棚卸資産の評価額の計算の基礎となる棚卸資産の取得価額その他棚卸資産の評価に関し必要な事項は、政令で定める。
        <sup>art-29/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-29/par-2</sup>
        Cabinet Order provides for special provisions on the selectable valuation methods referred to in the preceding paragraph, the way of selecting a valuation method, the acquisition cost of inventory to be used as the basis of the calculation of the fair value of inventory, and other necessary particulars concerning the valuation of inventory.
        <sup>machine translation, not official</sup>

### 第三十条  〔削除 / repealed〕
<sup>art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-30</sup>

        **第一項**  削除
        <sup>art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-30/par-1</sup>

### 第三十一条（減価償却資産の償却費の計算及びその償却の方法） — (Calculation of Depreciation Allowance of Depreciable Assets and Depreciation Method)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-31</sup>

        **第一項**  内国法人の各事業年度終了の時において有する減価償却資産につきその償却費として第二十二条第三項（各事業年度の所得の金額の計算の通則）の規定により当該事業年度の所得の金額の計算上損金の額に算入する金額は、その内国法人が当該事業年度においてその償却費として損金経理をした金額（以下この条において「損金経理額」という。）のうち、その取得をした日及びその種類の区分に応じ、償却費が毎年同一となる償却の方法、償却費が毎年一定の割合で逓減する償却の方法その他の政令で定める償却の方法の中からその内国法人が当該資産について選定した償却の方法（償却の方法を選定しなかつた場合には、償却の方法のうち政令で定める方法）に基づき政令で定めるところにより計算した金額（次項において「償却限度額」という。）に達するまでの金額とする。
        <sup>art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-31/par-1</sup>
        With regard to depreciable assets held by a domestic corporation as of the end of each business year, the amount to be included in deductible expenses as the depreciation allowance thereof in the calculation of the amount of income for the business year, pursuant to the provisions of Article 22, paragraph (3) (General Rules for Calculation of the Amount of Income for Each Business Year), is the portion of the amount that the domestic corporation accounted for as a loss as its depreciation allowance in the business year (hereinafter referred to as the "amount accounted for as a loss" in this Article) up to the amount calculated as specified by Cabinet Order based on the depreciation method that the domestic corporation selected for the assets from among the depreciation method under which the depreciation allowance is the same every year, the depreciation method under which the depreciation allowance decreases at a fixed rate every year, and other depreciation methods specified by Cabinet Order, in accordance with the date of the acquisition of assets and the category of their types (in the case where the domestic corporation did not select any depreciation method, based on one of depreciation methods as specified by Cabinet Order) (such calculated amount is referred to as the "maximum amount of depreciation" in the following paragraph).
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下第四項までにおいて「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人に減価償却資産を移転する場合において、当該減価償却資産について損金経理額に相当する金額を費用の額としたときは、当該費用の額とした金額（次項及び第四項において「期中損金経理額」という。）のうち、当該減価償却資産につき当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される償却限度額に相当する金額に達するまでの金額は、当該適格分割等の日の属する事業年度（第四項において「分割等事業年度」という。）の所得の金額の計算上、損金の額に算入する。
        <sup>art-31/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-31/par-2</sup>
        In the case where a domestic corporation transfers its depreciable assets to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to as a "qualified company split, etc." through to paragraph (4)), when the amount equivalent to the amount accounted for as a loss was accounted for as a loss with regard to the depreciable assets, the portion of the amount accounted for as a loss (referred to as the "amount accounted for as a loss during the period" in the following paragraph and paragraph (4)) up to the amount equivalent to the maximum amount of depreciation calculated with regard to the depreciable assets as prescribed in the preceding paragraph by deeming the day prior to the date of the qualified company split, etc. to be the last day of the business year is included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc. (referred to as the "business year of the company split, etc." in paragraph (4)).
        <sup>machine translation, not official</sup>

        **第三項**  前項の規定は、同項の内国法人が適格分割等の日以後二月以内に期中損金経理額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-31/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-31/par-3</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted a document stating the amount accounted for as a loss during the period and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第四項**  損金経理額には、第一項の減価償却資産につき同項の内国法人が償却費として損金経理をした事業年度（以下この項において「償却事業年度」という。）前の各事業年度における当該減価償却資産に係る損金経理額（当該減価償却資産が適格合併又は適格現物分配（残余財産の全部の分配に限る。）により被合併法人又は現物分配法人（以下この項において「被合併法人等」という。）から移転を受けたものである場合にあつては当該被合併法人等の当該適格合併の日の前日又は当該残余財産の確定の日の属する事業年度以前の各事業年度の損金経理額のうち当該各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を、当該減価償却資産が適格分割等により分割法人、現物出資法人又は現物分配法人（以下この項において「分割法人等」という。）から移転を受けたものである場合にあつては当該分割法人等の分割等事業年度の期中損金経理額として帳簿に記載した金額及び分割等事業年度前の各事業年度の損金経理額のうち分割等事業年度以前の各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含む。以下この項において同じ。）のうち当該償却事業年度前の各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含むものとし、期中損金経理額には、第二項の内国法人の分割等事業年度前の各事業年度における同項の減価償却資産に係る損金経理額のうち当該各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含むものとする。
        <sup>art-31/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-31/par-4</sup>
        Out of the amount accounted for as a loss for depreciable assets set forth in paragraph (1) in each business year prior to the business year in which a depreciation allowance for the depreciable assets was accounted for as a loss by the domestic corporation set forth in the paragraph (hereinafter referred to as the "business year of the depreciation" in this paragraph) (such amount accounted for includes, when the depreciable assets were transferred from an acquired corporation or corporation making a distribution in kind (hereinafter referred to as an "acquired corporation, etc." in this paragraph) as a result of a qualified merger or qualified in-kind distribution (limited to a distribution of all residual assets), the portion of the amount accounted for as a loss in each business year on or before the business year containing the day prior to the date of the qualified merger or the date of the determination of residual assets of the acquired corporation, etc. that was excluded from deductible expenses in the calculation of the amount of income for the business year, and when the depreciable assets were transferred from a splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind (hereinafter referred to as a "splitting corporation, etc." in this paragraph) as a result of a qualified company split, etc., the amount recorded in the books as the amount accounted for as a loss during the period in the business year of the company split, etc. of the splitting corporation, etc., and the portion of the amount accounted for as a loss in each business year prior to the business year of the company split, etc. that was excluded from deductible expenses in the calculation of the amount of income for each business year on or before the business year of the company split, etc.; hereinafter the same applies in this paragraph), the amount accounted for as a loss includes the amount excluded from deductible expenses in the calculation of the amount of income for each business year prior to the business year of the depreciation; and the amount accounted for as a loss during the period includes the portion of the amount accounted for as a loss for depreciable assets set forth in paragraph (2) in each business year prior to the business year of the company split, etc. of the domestic corporation set forth in the paragraph that was excluded from deductible expenses in the calculation of the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第五項**  前項の場合において、内国法人の有する減価償却資産（適格合併により被合併法人から移転を受けた減価償却資産、第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）の規定の適用を受けた同項に規定する時価評価資産に該当する減価償却資産その他の政令で定める減価償却資産に限る。）につきその価額として帳簿に記載されていた金額として政令で定める金額が当該移転の直前に当該被合併法人の帳簿に記載されていた金額、同条第一項の規定の適用を受けた直後の帳簿価額その他の政令で定める金額に満たない場合には、当該満たない部分の金額は、政令で定める事業年度前の各事業年度の損金経理額とみなす。
        <sup>art-31/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-31/par-5</sup>
        In the case referred to in the preceding paragraph, with regard to depreciable assets held by the domestic corporation (limited to depreciable assets transferred from an acquired corporation as a result of a qualified merger, depreciable assets falling under the category of assets evaluated by fair value prescribed in Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange) to which the provisions of the paragraph were applied, and other depreciable assets as specified by Cabinet Order), in the case where the amount specified by Cabinet Order as the amount recorded in the books as the value of the depreciable assets is less than the amount recorded in the acquired corporation's books immediately prior to the transfer, the book value immediately after the provisions of paragraph (1) of the Article were applied, or any other amount specified by Cabinet Order, the amount of the shortfall is deemed to be the amount accounted for as a loss in each business year prior to the business year specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第六項**  第一項の選定をすることができる償却の方法の特例、償却の方法の選定の手続、償却費の計算の基礎となる減価償却資産の取得価額、減価償却資産について支出する金額のうち使用可能期間を延長させる部分等に対応する金額を減価償却資産の取得価額とする特例その他減価償却資産の償却に関し必要な事項は、政令で定める。
        <sup>art-31/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-31/par-6</sup>
        Special provisions on depreciation methods that can be selected as set forth in paragraph (1), procedures for selecting a depreciation method, acquisition costs of depreciable assets that are used as the basis of the calculation of the depreciation allowance, special provisions under which the amount corresponding to the portion that extends the usable period, etc., out of the amount expended on depreciable assets, is treated as the acquisition cost of depreciable assets, and other matters necessary for the depreciation of depreciable assets are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第三十二条（繰延資産の償却費の計算及びその償却の方法） — (Calculation of Depreciation Allowance of Deferred Assets and Depreciation Method)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32</sup>

        **第一項**  内国法人の各事業年度終了の時の繰延資産につきその償却費として第二十二条第三項（各事業年度の所得の金額の計算の通則）の規定により当該事業年度の所得の金額の計算上損金の額に算入する金額は、その内国法人が当該事業年度においてその償却費として損金経理をした金額（以下この条において「損金経理額」という。）のうち、その繰延資産に係る支出の効果の及ぶ期間を基礎として政令で定めるところにより計算した金額（次項において「償却限度額」という。）に達するまでの金額とする。
        <sup>art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-1</sup>
        With regard to deferred assets held by a domestic corporation as of the end of each business year, the amount to be included in deductible expenses as the depreciation allowance thereof in the calculation of the amount of income for the business year, pursuant to the provisions of Article 22, paragraph (3) (General Rules for Calculation of the Amount of Income for Each Business Year), is to be the portion of the amount that the domestic corporation accounted for as a loss as the depreciation allowance in the business year (hereinafter referred to as the "amount accounted for as a loss" in this Article) up to the amount calculated as specified by Cabinet Order based on the period during which the expenses related to the deferred assets continued to affect the calculation (such calculated amount is referred to as the "maximum amount of depreciation" in the following paragraph).
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この条において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人（以下この条において「分割承継法人等」という。）に繰延資産（当該適格分割等により当該分割承継法人等に移転する資産、負債又は契約（第四項において「資産等」という。）と関連を有するものに限る。）を引き継ぐ場合において、当該繰延資産について損金経理額に相当する金額を費用の額としたときは、当該費用の額とした金額（次項及び第六項において「期中損金経理額」という。）のうち、当該繰延資産につき当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される償却限度額に相当する金額に達するまでの金額は、当該適格分割等の日の属する事業年度（第六項において「分割等事業年度」という。）の所得の金額の計算上、損金の額に算入する。
        <sup>art-32/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-2</sup>
        In the case where, as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to as a "qualified company split, etc." in this Article), a domestic corporation hands over its deferred assets to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (hereinafter referred to as a "succeeding corporation in a company split, etc." in this Article) (such deferred assets are limited to those related to assets, liabilities, or contracts (referred to as "assets, etc." in paragraph (4)) to be transferred as a result of the qualified company split, etc. to the succeeding corporation in a company split, etc.), when the amount equivalent to the amount accounted for as a loss was accounted for as a loss with regard to the deferred assets, the portion of the amount accounted for as a loss (referred to as the "amount accounted for as a loss during the period" in the following paragraph and paragraph (6)) up to the amount equivalent to the maximum amount of depreciation calculated with regard to the deferred assets as prescribed in the preceding paragraph by deeming the day prior to the date of the qualified company split, etc. to be the last day of the business year is included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc. (referred to as the "business year of the company split, etc." in paragraph (6)).
        <sup>machine translation, not official</sup>

        **第三項**  前項の規定は、同項の内国法人が適格分割等の日以後二月以内に期中損金経理額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-32/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-3</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted a document stating the amount accounted for as a loss during the period and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成」という。）を行つた場合には、次の各号に掲げる適格組織再編成の区分に応じ当該各号に定める繰延資産は、当該適格組織再編成の直前の帳簿価額により当該適格組織再編成に係る合併法人、分割承継法人、被現物出資法人又は被現物分配法人に引き継ぐものとする。
        <sup>art-32/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-4</sup>
        In the case where a domestic corporation has effected a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph), the deferred assets prescribed in the following items, in accordance with the category of qualified organizational restructuring listed in the relevant item, are to be succeeded to, at the book value as of immediately prior to the qualified organizational restructuring, by an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind involved in the qualified organizational restructuring:
        <sup>machine translation, not official</sup>

          **一**  適格合併又は適格現物分配（残余財産の全部の分配に限る。）　当該適格合併の直前又は当該適格現物分配に係る残余財産の確定の時の繰延資産
          <sup>art-32/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-4/item-1</sup>
          qualified merger or qualified in-kind distribution (limited to a distribution of all residual assets): Deferred assets as of immediately prior to the qualified merger or as of the time of the determination of residual assets pertaining to the qualified in-kind distribution; and
          <sup>machine translation, not official</sup>

          **二**  適格分割等　次に掲げる繰延資産
          <sup>art-32/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-4/item-2</sup>
          qualified company split, etc.: The following deferred assets:
          <sup>machine translation, not official</sup>

            **イ**  当該適格分割等により分割承継法人等に移転する資産等と密接な関連を有する繰延資産として政令で定めるもの
            <sup>art-32/par-4/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-4/item-2/sub-1</sup>
            Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc.
            <sup>machine translation, not official</sup>

            **ロ**  当該適格分割等により分割承継法人等に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）
            <sup>art-32/par-4/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-4/item-2/sub-2</sup>
            Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc. and to which the provisions of paragraph (2) were applied (excluding those listed in (a))
            <sup>machine translation, not official</sup>

            **ハ**  当該適格分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）
            <sup>art-32/par-4/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-4/item-2/sub-3</sup>
            Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc. (excluding those listed in (a) and (b))
            <sup>machine translation, not official</sup>

        **第五項**  前項（第二号ハに係る部分に限る。）の規定は、同項の内国法人が適格分割等の日以後二月以内に同項の規定により分割承継法人等に引き継ぐものとされる同号ハに掲げる繰延資産の帳簿価額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-32/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-5</sup>
        The provisions of the preceding paragraph (limited to the part pertaining to item (ii), (c)) apply only in the case where the domestic corporation set forth in the paragraph has submitted a document stating the book value of the deferred assets listed in (c) of the item that are to be succeeded to by a succeeding corporation in a company split, etc. pursuant to the provisions of the preceding paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第六項**  損金経理額には、第一項の繰延資産につき同項の内国法人が償却費として損金経理をした事業年度（以下この項において「償却事業年度」という。）前の各事業年度における当該繰延資産に係る損金経理額（当該繰延資産が適格合併又は適格現物分配（残余財産の全部の分配に限る。）により被合併法人又は現物分配法人（以下この項において「被合併法人等」という。）から引継ぎを受けたものである場合にあつては当該被合併法人等の当該適格合併の日の前日又は当該残余財産の確定の日の属する事業年度以前の各事業年度の損金経理額のうち当該各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を、当該繰延資産が適格分割等により分割法人、現物出資法人又は現物分配法人（以下この項において「分割法人等」という。）から引継ぎを受けたものである場合にあつては当該分割法人等の分割等事業年度の期中損金経理額として帳簿に記載した金額及び分割等事業年度前の各事業年度の損金経理額のうち分割等事業年度以前の各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含む。以下この項において同じ。）のうち当該償却事業年度前の各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含むものとし、期中損金経理額には、第二項の内国法人の分割等事業年度前の各事業年度における同項の繰延資産に係る損金経理額のうち当該各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含むものとする。
        <sup>art-32/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-6</sup>
        Out of the amount accounted for as a loss for deferred assets set forth in paragraph (1) in each business year prior to the business year in which a depreciation allowance for the deferred assets was accounted for as a loss by the domestic corporation set forth in the paragraph (hereinafter referred to as the "business year of the depreciation" in this paragraph) (such amount accounted for includes, when the deferred assets were succeeded to from an acquired corporation or corporation making a distribution in kind (hereinafter referred to as an "acquired corporation, etc." in this paragraph) as a result of a qualified merger or qualified in-kind distribution (limited to a distribution of all residual assets), the portion of the amount accounted for as a loss in each business year on or before the business year containing the day prior to the date of the qualified merger or the date of the determination of residual assets of the acquired corporation, etc. that was excluded from deductible expenses in the calculation of the amount of income for the business year, and when the deferred assets were succeeded to from a splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind (hereinafter referred to as a "splitting corporation, etc." in this paragraph) as a result of a qualified company split, etc., the amount recorded in the books as the amount accounted for as a loss during the period in the business year of the company split, etc. of the splitting corporation, etc., and the portion of the amount accounted for as a loss in each business year prior to the business year of the company split, etc. that was excluded from deductible expenses in the calculation of the amount of income for each business year on or before the business year of the company split, etc.; hereinafter the same applies in this paragraph), the amount accounted for as a loss includes the amount excluded from deductible expenses in the calculation of the amount of income for each business year prior to the business year of the depreciation; and the amount accounted for as a loss during the period includes the portion of the amount accounted for as a loss for deferred assets set forth in paragraph (2) in each business year prior to the business year of the company split, etc. of the domestic corporation set forth in the paragraph that was excluded from deductible expenses in the calculation of the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第七項**  前項の場合において、内国法人の繰延資産（適格合併により被合併法人から引継ぎを受けた繰延資産、第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）の規定の適用を受けた同項に規定する時価評価資産に該当する繰延資産その他の政令で定める繰延資産に限る。）につきその価額として帳簿に記載されていた金額として政令で定める金額が当該引継ぎの直前に当該被合併法人の帳簿に記載されていた金額、同条第一項の規定の適用を受けた直後の帳簿価額その他の政令で定める金額に満たない場合には、当該満たない部分の金額は、政令で定める事業年度前の各事業年度の損金経理額とみなす。
        <sup>art-32/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-7</sup>
        In the case referred to in the preceding paragraph, with regard to the deferred assets held by the domestic corporation (limited to deferred assets succeeded to from an acquired corporation as a result of a qualified merger, deferred assets falling under the category of assets evaluated by fair value prescribed in Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange) to which the provisions of the paragraph were applied, and other deferred assets specified by Cabinet Order), in the case where the amount specified by Cabinet Order as the amount recorded in the books as their value is less than the amount recorded in the acquired corporation's books immediately prior to the succession, the book value immediately after the provisions of paragraph (1) of the Article were applied, or another amount as specified by Cabinet Order, the amount of the shortfall is deemed to be the amount accounted for as a loss in each business year prior to the business year specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第八項**  前各項に定めるもののほか、繰延資産の償却に関し必要な事項は、政令で定める。
        <sup>art-32/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-32/par-8</sup>
        Beyond what is provided for in the preceding paragraphs, necessary matters concerning the depreciation of deferred assets are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第二目　資産の評価損 — Division 2 Asset Valuation Loss
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-2</sup>

### 第三十三条
<sup>art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33</sup>

        **第一項**  内国法人がその有する資産の評価換えをしてその帳簿価額を減額した場合には、その減額した部分の金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-1</sup>
        In the case where a domestic corporation has revaluated its assets to reduce their book value, the amount of the reduction is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人の有する資産につき、災害による著しい損傷により当該資産の価額がその帳簿価額を下回ることとなつたことその他の政令で定める事実が生じた場合において、その内国法人が当該資産の評価換えをして損金経理によりその帳簿価額を減額したときは、その減額した部分の金額のうち、その評価換えの直前の当該資産の帳簿価額とその評価換えをした日の属する事業年度終了の時における当該資産の価額との差額に達するまでの金額は、前項の規定にかかわらず、その評価換えをした日の属する事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-33/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-2</sup>
        With regard to a domestic corporation's assets, when the value of the assets has fallen below their book value due to significant damages caused by a disaster or any other events specified by Cabinet Order have occurred, and when the domestic corporation has revaluated the assets and accounted for as a loss in order to reduce their book value, the portion of the amount of the reduction up to the difference between the book value of the assets as of immediately prior to the revaluation and the value of the assets as of the end of the business year containing the date of the revaluation is included in deductible expenses, when calculating the amount of income for the business year containing the date of the revaluation, notwithstanding the provisions of the preceding paragraph.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人がその有する資産につき更生計画認可の決定があつたことにより会社更生法又は金融機関等の更生手続の特例等に関する法律の規定に従つて行う評価換えをしてその帳簿価額を減額した場合には、その減額した部分の金額は、第一項の規定にかかわらず、その評価換えをした日の属する事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-33/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-3</sup>
        In the case where a domestic corporation has revaluated its assets to reduce their book value pursuant to the provisions of the Corporate Reorganization Act or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions as a result of an order of approval of a reorganization plan having been made, the amount of the reduction is included in deductible expenses, when calculating the amount of income for the business year containing the date of the revaluation, notwithstanding the provisions of paragraph (1).
        <sup>machine translation, not official</sup>

        **第四項**  内国法人について再生計画認可の決定があつたことその他これに準ずる政令で定める事実が生じた場合において、その内国法人がその有する資産の価額につき政令で定める評定を行つているときは、その資産（評価損の計上に適しないものとして政令で定めるものを除く。）の評価損の額として政令で定める金額は、第一項の規定にかかわらず、これらの事実が生じた日の属する事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-33/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-4</sup>
        In the case where an order on the confirmation of a rehabilitation plan has been rendered for a domestic corporation or any equivalent event as specified by Cabinet Order has occurred, when the domestic corporation evaluates the value of its assets as specified by Cabinet Order, the amount specified by Cabinet Order as a valuation loss of the assets (excluding those specified by Cabinet Order as not being suitable for recording a valuation loss) is included in deductible expenses, when calculating the amount of income for the business year containing the date of any of such events, notwithstanding the provisions of paragraph (1).
        <sup>machine translation, not official</sup>

        **第五項**  前三項の内国法人がこれらの内国法人との間に完全支配関係がある他の内国法人で政令で定めるものの株式又は出資を有する場合における当該株式又は出資及びこれらの規定の内国法人が通算法人である場合におけるこれらの内国法人が有する他の通算法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び通算親法人を除く。）の株式又は出資については、前三項の規定は、適用しない。
        <sup>art-33/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-5</sup>
        The provisions of the preceding three paragraphs do not apply to shares or capital contributions of another domestic corporation specified by Cabinet Order that has a full controlling interest with the domestic corporation referred to in the preceding three paragraphs, in the case where that domestic corporation holds them, or to shares or capital contributions of another group tax sharing corporation (excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses), and the group tax sharing parent corporation) held by the domestic corporation referred to in those provisions in the case where it is a group tax sharing corporation.
        <sup>machine translation, not official</sup>

        **第六項**  第一項の規定の適用があつた場合において、同項の評価換えにより減額された金額を損金の額に算入されなかつた資産については、その評価換えをした日の属する事業年度以後の各事業年度の所得の金額の計算上、当該資産の帳簿価額は、その減額がされなかつたものとみなす。
        <sup>art-33/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-6</sup>
        In the case where the provisions of paragraph (1) were applied, with regard to the assets whose reduced value due to revaluation was not included in deductible expenses, it is deemed that the book value of the assets was not reduced, when calculating the amount of income for each business year after the business year containing the date of the revaluation.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第七項**  第四項の規定は、確定申告書に同項に規定する評価損の額として政令で定める金額の損金算入に関する明細（次項において「評価損明細」という。）の記載があり、かつ、財務省令で定める書類（次項において「評価損関係書類」という。）の添付がある場合（第二十五条第三項（資産の評価益）に規定する資産につき同項に規定する評価益の額として政令で定める金額がある場合（次項において「評価益がある場合」という。）には、同条第六項に規定する評価益明細（次項において「評価益明細」という。）の記載及び同条第六項に規定する評価益関係書類（次項において「評価益関係書類」という。）の添付がある場合に限る。）に限り、適用する。
        <sup>art-33/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-7</sup>
        The provisions of paragraph (4) apply only in the case where a Final Return contains a detailed statement concerning the inclusion in deductible expenses of the amount specified by Cabinet Order as the amount of valuation loss prescribed in the paragraph (referred to as a "statement of valuation loss" in the following paragraph) and is attached with the documents specified by Ministry of Finance Order (referred to as "documents related to valuation loss" in the following paragraph) (when with regard to the assets prescribed in Article 25, paragraph (3) (Valuation Gains on Assets), there is any amount specified by Cabinet Order as the amount of valuation gain prescribed in the paragraph (such case is referred to as the "case where there is a valuation gain" in the following paragraph), only in the case where a Final Return contains a statement of valuation gain prescribed in paragraph (6) of the Article (referred to as a "statement of valuation gain" in the following paragraph) and is attached with the documents related to valuation gain prescribed in paragraph (6) of the Article (referred to as "documents related to valuation gain" in the following paragraph)).
        <sup>machine translation, not official</sup>

        **第八項**  税務署長は、評価損明細（評価益がある場合には、評価損明細又は評価益明細）の記載又は評価損関係書類（評価益がある場合には、評価損関係書類又は評価益関係書類）の添付がない確定申告書の提出があつた場合においても、当該記載又は当該添付がなかつたことについてやむを得ない事情があると認めるときは、第四項の規定を適用することができる。
        <sup>art-33/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-8</sup>
        Even in the case where a Final Return has been filed without a statement of valuation loss (in the case where there is a valuation gain, without a statement of valuation loss or a statement of valuation gain) or without documents related to valuation loss (in the case where there is a valuation gain, without documents related to valuation loss or documents related to valuation gain), the district director may apply the provisions of paragraph (4), when they find any unavoidable grounds for the person's failure to make entries of such a statement or to attach such documents.
        <sup>machine translation, not official</sup>

        **第九項**  前三項に定めるもののほか、第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-33/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-33/par-9</sup>
        Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第三目　役員の給与等 — Division 3 Remuneration for Officers
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-3</sup>

### 第三十四条（役員給与の損金不算入） — (Exclusion of Remuneration for Officers from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34</sup>

        **第一項**  内国法人がその役員に対して支給する給与（退職給与で業績連動給与に該当しないもの、使用人としての職務を有する役員に対して支給する当該職務に対するもの及び第三項の規定の適用があるものを除く。以下この項において同じ。）のうち次に掲げる給与のいずれにも該当しないものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1</sup>
        The amount of remuneration that a domestic corporation pays to its officers (such remuneration excludes a retirement allowance that does not fall under the category of performance-linked remuneration, any remuneration that is paid to officers who have duties as employees for carrying out such duties, and any remuneration that is subject to the provisions of paragraph (3); hereinafter the same applies in this paragraph) and that does not fall under any of the following categories of remuneration is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>machine translation, not official</sup>

          **一**  その支給時期が一月以下の一定の期間ごとである給与（次号イにおいて「定期給与」という。）で当該事業年度の各支給時期における支給額が同額であるものその他これに準ずるものとして政令で定める給与（同号において「定期同額給与」という。）
          <sup>art-34/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-1</sup>
          remuneration that is paid for each specified period of one month or less (referred to as "regular remuneration" in (a) of the following item) and where the amount of each payment is the same in the business year, and any other remuneration specified by Cabinet Order as being equivalent thereto (referred to as "regular fixed remuneration" in that item);
          <sup>machine translation, not official</sup>

          **二**  その役員の職務につき所定の時期に、確定した額の金銭又は確定した数の株式（出資を含む。以下この項及び第五項において同じ。）若しくは新株予約権若しくは確定した額の金銭債権に係る第五十四条第一項（譲渡制限付株式を対価とする費用の帰属事業年度の特例）に規定する特定譲渡制限付株式若しくは第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する特定新株予約権を交付する旨の定めに基づいて支給する給与で、定期同額給与及び業績連動給与のいずれにも該当しないもの（当該株式若しくは当該特定譲渡制限付株式に係る第五十四条第一項に規定する承継譲渡制限付株式又は当該新株予約権若しくは当該特定新株予約権に係る第五十四条の二第一項に規定する承継新株予約権による給与を含むものとし、次に掲げる場合に該当する場合にはそれぞれ次に定める要件を満たすものに限る。）
          <sup>art-34/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-2</sup>
          remuneration that is paid for the duties of the officer based on provisions to the effect that a fixed amount of monies, or a fixed number of shares (including capital contributions; hereinafter the same applies in this paragraph and paragraph (5)) or share options, or specified restricted shares as prescribed in Article 54, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares) or specified share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options) pertaining to monetary claims of a fixed amount, are to be delivered at a prescribed time, and that falls under neither regular fixed remuneration nor performance-linked remuneration (including remuneration in succeeding restricted shares as prescribed in Article 54, paragraph (1) pertaining to the shares or the specified restricted shares, or in succeeding share options as prescribed in Article 54-2, paragraph (1) pertaining to the share options or the specified share options, and, in the cases listed below, limited to remuneration that meets the requirements specified below for the respective cases);
          <sup>machine translation, not official</sup>

            **イ**  その給与が定期給与を支給しない役員に対して支給する給与（同族会社に該当しない内国法人が支給する給与で金銭によるものに限る。）以外の給与（株式又は新株予約権による給与で、将来の役務の提供に係るものとして政令で定めるものを除く。）である場合　政令で定めるところにより納税地の所轄税務署長にその定めの内容に関する届出をしていること。
            <sup>art-34/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-2/sub-1</sup>
            In the case where the remuneration is remuneration other than remuneration paid to an officer to whom regular remuneration is not paid (limited to remuneration in monies paid by a domestic corporation that does not fall under the category of family company) (such remuneration excludes remuneration in shares or share options that is specified by Cabinet Order as pertaining to the provision of services in the future): That a notification concerning the details of the provisions has been filed with the competent district director with jurisdiction over the place for tax payment, as specified by Cabinet Order.
            <sup>machine translation, not official</sup>

            **ロ**  株式を交付する場合　当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。
            <sup>art-34/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-2/sub-2</sup>
            In the case of delivering shares: That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item).
            <sup>machine translation, not official</sup>

            **ハ**  新株予約権を交付する場合　当該新株予約権がその行使により市場価格のある株式が交付される新株予約権（当該内国法人又は関係法人が発行したものに限る。次号において「適格新株予約権」という。）であること。
            <sup>art-34/par-1/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-2/sub-3</sup>
            In the case of delivering share options: That the share options are share options through whose exercise shares with a market price are delivered (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified share options" in the following item).
            <sup>machine translation, not official</sup>

          **三**  内国法人（同族会社にあつては、同族会社以外の法人との間に当該法人による完全支配関係があるものに限る。）がその業務執行役員（業務を執行する役員として政令で定めるものをいう。以下この号において同じ。）に対して支給する業績連動給与（金銭以外の資産が交付されるものにあつては、適格株式又は適格新株予約権が交付されるものに限る。）で、次に掲げる要件を満たすもの（他の業務執行役員の全てに対して次に掲げる要件を満たす業績連動給与を支給する場合に限る。）
          <sup>art-34/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-3</sup>
          performance-linked remuneration (in the case where assets other than monies are delivered, limited to remuneration in which qualified shares or qualified share options are delivered) that is paid by a domestic corporation (in the case of a family company, limited to one in which a corporation other than a family company has a full controlling interest) to its executive officers (meaning officers specified by Cabinet Order as those executing business; hereinafter the same applies in this item) and that meets the following requirements (limited to the case where performance-linked remuneration that meets the following requirements is paid to all the other executive officers):
          <sup>machine translation, not official</sup>

            **イ**  交付される金銭の額若しくは株式若しくは新株予約権の数又は交付される新株予約権の数のうち無償で取得され、若しくは消滅する数の算定方法が、その給与に係る職務を執行する期間の開始の日（イにおいて「職務執行期間開始日」という。）以後に終了する事業年度の利益の状況を示す指標（利益の額、利益の額に有価証券報告書（金融商品取引法第二十四条第一項（有価証券報告書の提出）に規定する有価証券報告書をいう。イにおいて同じ。）に記載されるべき事項による調整を加えた指標その他の利益に関する指標として政令で定めるもので、有価証券報告書に記載されるものに限る。イにおいて同じ。）、職務執行期間開始日の属する事業年度開始の日以後の所定の期間若しくは職務執行期間開始日以後の所定の日における株式の市場価格の状況を示す指標（当該内国法人又は当該内国法人との間に完全支配関係がある法人の株式の市場価格又はその平均値その他の株式の市場価格に関する指標として政令で定めるものに限る。イにおいて同じ。）又は職務執行期間開始日以後に終了する事業年度の売上高の状況を示す指標（売上高、売上高に有価証券報告書に記載されるべき事項による調整を加えた指標その他の売上高に関する指標として政令で定めるもののうち、利益の状況を示す指標又は株式の市場価格の状況を示す指標と同時に用いられるもので、有価証券報告書に記載されるものに限る。）を基礎とした客観的なもの（次に掲げる要件を満たすものに限る。）であること。
            <sup>art-34/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-3/sub-1</sup>
            That the method of calculating the amount of monies or the number of shares or share options to be delivered, or the number of share options to be delivered that are to be acquired without consideration or extinguished, is an objective method based on an indicator showing the state of profits for a business year ending on or after the first day of the period for performing the duties to which the remuneration pertains (referred to as the "start date of the period of performance of duties" in (a)) (limited to the amount of profits, an indicator obtained by adjusting the amount of profits by matters to be stated in an annual securities report (meaning an annual securities report as prescribed in Article 24, paragraph (1) (Submission of Annual Securities Reports) of the Financial Instruments and Exchange Act; the same applies in (a)) or any other indicator relating to profits specified by Cabinet Order, which is stated in an annual securities report; the same applies in (a)), an indicator showing the state of the market price of shares during a prescribed period on or after the first day of the business year containing the start date of the period of performance of duties or on a prescribed day on or after the start date of the period of performance of duties (limited to the market price of shares of the domestic corporation or of a corporation that has a full controlling interest with the domestic corporation, its average value or any other indicator relating to the market price of shares specified by Cabinet Order; the same applies in (a)), or an indicator showing the state of sales for a business year ending on or after the start date of the period of performance of duties (limited to the sales, an indicator obtained by adjusting the sales by matters to be stated in an annual securities report or any other indicator relating to sales specified by Cabinet Order, which is used together with an indicator showing the state of profits or an indicator showing the state of the market price of shares and which is stated in an annual securities report) (limited to a method that meets the following requirements).
            <sup>machine translation, not official</sup>

              **（１）**  金銭による給与にあつては確定した額を、株式又は新株予約権による給与にあつては確定した数を、それぞれ限度としているものであり、かつ、他の業務執行役員に対して支給する業績連動給与に係る算定方法と同様のものであること。
              <sup>art-34/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-3/sub-1/sub2-1</sup>
              That the method sets as its limit a fixed amount for remuneration in monies, and a fixed number for remuneration in shares or share options, and is the same as the calculation method pertaining to the performance-linked remuneration paid to the other executive officers.
              <sup>machine translation, not official</sup>

              **（２）**  政令で定める日までに、会社法第四百四条第三項（指名委員会等の権限等）の報酬委員会（その委員の過半数が当該内国法人の同法第二条第十五号（定義）に規定する社外取締役のうち職務の独立性が確保された者として政令で定める者（（２）において「独立社外取締役」という。）であるものに限るものとし、当該内国法人の業務執行役員と政令で定める特殊の関係のある者がその委員であるものを除く。）が決定（当該報酬委員会の委員である独立社外取締役の全員が当該決定に係る当該報酬委員会の決議に賛成している場合における当該決定に限る。）をしていることその他の政令で定める適正な手続を経ていること。
              <sup>art-34/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-3/sub-1/sub2-2</sup>
              That appropriate procedures specified by Cabinet Order have been followed, including that, by the day specified by Cabinet Order, the compensation committee set forth in Article 404, paragraph (3) (Authority of Nominating Committee) of the Companies Act (limited to a committee the majority of whose members are persons specified by Cabinet Order as persons, among the outside directors as prescribed in Article 2, item (xv) (Definitions) of that Act of the domestic corporation, whose independence in performing their duties is ensured (referred to as "independent outside directors" in (2)), and excluding a committee of which a person who has a special relationship as specified by Cabinet Order with an executive officer of the domestic corporation is a member) has made a decision (limited to a decision in the case where all of the independent outside directors who are members of the compensation committee have voted in favor of the resolution of the compensation committee pertaining to the decision).
              <sup>machine translation, not official</sup>

              **（３）**  その内容が、（２）の政令で定める適正な手続の終了の日以後遅滞なく、有価証券報告書に記載されていることその他財務省令で定める方法により開示されていること。
              <sup>art-34/par-1/item-3/sub-1/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-3/sub-1/sub2-3</sup>
              That its details have been disclosed, without delay on or after the day on which the appropriate procedures specified by Cabinet Order referred to in (2) were completed, by being stated in an annual securities report or by any other method specified by Ministry of Finance Order.
              <sup>machine translation, not official</sup>

            **ロ**  その他政令で定める要件
            <sup>art-34/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-1/item-3/sub-2</sup>
            Any other requirements specified by Cabinet Order.
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人がその役員に対して支給する給与（前項又は次項の規定の適用があるものを除く。）の額のうち不相当に高額な部分の金額として政令で定める金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-34/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-2</sup>
        The portion of the amount of remuneration paid by a domestic corporation to its officers (excluding remuneration subject to the provisions of the preceding paragraph or the following paragraph) that is specified by Cabinet Order as an amount which is unreasonably high is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  内国法人が、事実を隠蔽し、又は仮装して経理をすることによりその役員に対して支給する給与の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-34/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-3</sup>
        The amount of remuneration paid by a domestic corporation to its officers through accounting by concealing or falsifying facts is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  前三項に規定する給与には、債務の免除による利益その他の経済的な利益を含むものとする。
        <sup>art-34/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-4</sup>
        Remuneration as prescribed in the preceding three paragraphs is to include profits resulting from a release from an obligation and other economic benefits.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  第一項に規定する業績連動給与とは、利益の状況を示す指標、株式の市場価格の状況を示す指標その他の同項の内国法人又は当該内国法人との間に支配関係がある法人の業績を示す指標を基礎として算定される額又は数の金銭又は株式若しくは新株予約権による給与及び第五十四条第一項に規定する特定譲渡制限付株式若しくは承継譲渡制限付株式又は第五十四条の二第一項に規定する特定新株予約権若しくは承継新株予約権による給与で無償で取得され、又は消滅する株式又は新株予約権の数が役務の提供期間以外の事由により変動するものをいう。
        <sup>art-34/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-5</sup>
        The performance-linked remuneration prescribed in paragraph (1) means remuneration in monies, or in shares or share options, of an amount or number calculated on the basis of an indicator showing the state of profits, an indicator showing the state of the market price of shares or any other indicator showing the performance of the domestic corporation referred to in that paragraph or of a corporation that has a controlling interest with the domestic corporation, and remuneration in specified restricted shares or succeeding restricted shares as prescribed in Article 54, paragraph (1) or in specified share options or succeeding share options as prescribed in Article 54-2, paragraph (1) in which the number of shares or share options to be acquired without consideration or extinguished varies due to grounds other than the period of provision of services.
        <sup>machine translation, not official</sup>

        **第六項**  第一項に規定する使用人としての職務を有する役員とは、役員（社長、理事長その他政令で定めるものを除く。）のうち、部長、課長その他法人の使用人としての職制上の地位を有し、かつ、常時使用人としての職務に従事するものをいう。
        <sup>art-34/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-6</sup>
        Officers who have duties as employees as prescribed in paragraph (1) are officers (excluding the president, chief director or others specified by Cabinet Order) who hold any of the positions of department director, section chief, or other employees of a corporation and who are engaged in the duties of a full-time employee.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第七項**  第一項第二号ロ及びハに規定する関係法人とは、同項の内国法人との間に支配関係がある法人として政令で定める法人をいう。
        <sup>art-34/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-7</sup>
        The related corporation prescribed in paragraph (1), item (ii), (b) and (c) means a corporation specified by Cabinet Order as a corporation that has a controlling interest with the domestic corporation referred to in that paragraph.
        <sup>machine translation, not official</sup>

        **第八項**  第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-34/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-34/par-8</sup>
        Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第三十五条  〔削除 / repealed〕
<sup>art-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-35</sup>

        **第一項**  削除
        <sup>art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-35/par-1</sup>

### 第三十六条（過大な使用人給与の損金不算入） — (Exclusion of Excessive Remuneration for Employees from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-36</sup>

        **第一項**  内国法人がその役員と政令で定める特殊の関係のある使用人に対して支給する給与（債務の免除による利益その他の経済的な利益を含む。）の額のうち不相当に高額な部分の金額として政令で定める金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-36/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-36/par-1</sup>
        The portion of the amount of remuneration paid by a domestic corporation to employees who have a special relationship as specified by Cabinet Order with its officers (including profits resulting from a release from an obligation and other economic benefits) that is specified by Cabinet Order as an amount which is unreasonably high is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第四目　寄附金 — Division 4 Contribution or Donation
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-4</sup>

### 第三十七条（寄附金の損金不算入） — (Exclusion of Contributions or Donations from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37</sup>

        **第一項**  内国法人が各事業年度において支出した寄附金の額（次項の規定の適用を受ける寄附金の額を除く。）の合計額のうち、その内国法人の当該事業年度終了の時の資本金の額及び資本準備金の額の合計額若しくは出資金の額又は当該事業年度の所得の金額を基礎として政令で定めるところにより計算した金額を超える部分の金額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-1</sup>
        The portion of the sum of the donations made by a domestic corporation in each business year (excluding the amount of donations subject to the provisions of the following paragraph) that exceeds the amount calculated, as specified by Cabinet Order, based on the sum of the amount of stated capital and the amount of capital reserve or the amount of capital contributions of the domestic corporation as of the end of the business year, or on the amount of income for the business year, is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が各事業年度において当該内国法人との間に完全支配関係（法人による完全支配関係に限る。）がある他の内国法人に対して支出した寄附金の額（第二十五条の二（受贈益）の規定の適用がないものとした場合に当該他の内国法人の各事業年度の所得の金額の計算上益金の額に算入される同条第二項に規定する受贈益の額に対応するものに限る。）は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-37/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-2</sup>
        The amount of a donation that a domestic corporation has made in each business year to another domestic corporation that has a full controlling interest (limited to a full controlling interest held by a corporation) with the domestic corporation (limited to the amount corresponding to the amount of gain on gifts received prescribed in Article 25-2, paragraph (2) that would be included in gross profits when calculating the amount of income of the other domestic corporation for each business year if the provisions of Article 25-2 (Gain on Gifts Received) did not apply) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第三項**  第一項の場合において、同項に規定する寄附金の額のうちに次の各号に掲げる寄附金の額があるときは、当該各号に掲げる寄附金の額の合計額は、同項に規定する寄附金の額の合計額に算入しない。
        <sup>art-37/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-3</sup>
        In the case referred to in paragraph (1), when the amount of a donation as prescribed in the paragraph contains any of the following amounts, the total amount of donations listed in the following items is excluded from the sum of the donations prescribed in the paragraph:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  国又は地方公共団体（港湾法（昭和二十五年法律第二百十八号）の規定による港務局を含む。）に対する寄附金（その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。）の額
          <sup>art-37/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-3/item-1</sup>
          the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950)) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or
          <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or" — https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb</sup>

          **二**  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金（当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。）のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額
          <sup>art-37/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-3/item-2</sup>
          the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **イ**  広く一般に募集されること。
            <sup>art-37/par-3/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-3/item-2/sub-1</sup>
            That the donation is collected widely from the general public.
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **ロ**  教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。
            <sup>art-37/par-3/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-3/item-2/sub-2</sup>
            That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  第一項の場合において、同項に規定する寄附金の額のうちに、公共法人、公益法人等（別表第二に掲げる一般社団法人、一般財団法人及び労働者協同組合を除く。以下第六項までにおいて同じ。）その他特別の法律により設立された法人のうち、教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に著しく寄与するものとして政令で定めるものに対する当該法人の主たる目的である業務に関連する寄附金（出資に関する業務に充てられることが明らかなもの及び前項各号に規定する寄附金に該当するものを除く。）の額があるときは、当該寄附金の額の合計額（当該合計額が当該事業年度終了の時の資本金の額及び資本準備金の額の合計額若しくは出資金の額又は当該事業年度の所得の金額を基礎として政令で定めるところにより計算した金額を超える場合には、当該計算した金額に相当する金額）は、第一項に規定する寄附金の額の合計額に算入しない。ただし、公益法人等が支出した寄附金の額については、この限りでない。
        <sup>art-37/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-4</sup>
        In the case referred to in paragraph (1), when the amount of a donation as prescribed in the paragraph contains any amount of a donation made to a public service corporation, public interest corporation, etc. (excluding any of the general incorporated associations, general incorporated foundations and workers' cooperatives listed in Appended Table 2; hereinafter the same applies through paragraph (6)), or any other corporation established under special Acts that is specified by Cabinet Order as serving significantly in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest, with regard to the business of such corporation's major purpose (excluding donations that are clearly to be appropriated to business relating to investment and donations falling under any of the categories prescribed in the items of the preceding paragraph), the sum of such donations (in the case where the sum exceeds the amount calculated, as specified by Cabinet Order, based on the sum of the amount of stated capital and the amount of capital reserve or the amount of capital contributions as of the end of the business year, or on the amount of income for the business year, the amount equivalent to the calculated amount) is excluded from the sum of the donations prescribed in paragraph (1); provided, however, that this does not apply to the amount of a donation made by a public interest corporation, etc.
        <sup>machine translation, not official</sup>

        **第五項**  第一項の場合において、同項に規定する寄附金の額のうちに公益信託に関する法律第二条第一項第一号（定義）に規定する公益信託の信託財産とするために支出した当該公益信託に係る信託事務に関連する寄附金（出資に関する信託事務に充てられることが明らかなもの及び第三項各号又は前項に規定する寄附金に該当するものを除く。）の額があるときは、当該寄附金の額の合計額（当該合計額が前項に規定する政令で定めるところにより計算した金額から同項の規定により第一項に規定する寄附金の額の合計額に算入されない金額を控除した金額を超える場合には、当該控除した金額に相当する金額）は、第一項に規定する寄附金の額の合計額に算入しない。ただし、公益法人等が支出した寄附金の額については、この限りでない。
        <sup>art-37/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-5</sup>
        In the case referred to in paragraph (1), when the amount of a donation as prescribed in the paragraph contains any amount of a donation pertaining to the trust affairs of a public interest trust as prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts, made in order to make it the trust property of the public interest trust (excluding donations that are clearly to be appropriated to trust affairs relating to investment and donations falling under any of the categories prescribed in the items of paragraph (3) or in the preceding paragraph), the sum of such donations (in the case where the sum exceeds the amount obtained by deducting, from the amount calculated as specified by Cabinet Order as prescribed in the preceding paragraph, the amount excluded from the sum of the donations prescribed in paragraph (1) pursuant to the provisions of that paragraph, the amount equivalent to the amount after the deduction) is excluded from the sum of the donations prescribed in paragraph (1); provided, however, that this does not apply to the amount of a donation made by a public interest corporation, etc.
        <sup>machine translation, not official</sup>

        **第六項**  公益法人等がその収益事業に属する資産のうちからその収益事業以外の事業のために支出した金額（公益社団法人又は公益財団法人にあつては、その収益事業に属する資産のうちからその収益事業以外の事業で公益に関する事業として政令で定める事業に該当するもののために支出した金額）は、その収益事業に係る寄附金の額とみなして、第一項の規定を適用する。ただし、事実を隠蔽し、又は仮装して経理をすることにより支出した金額については、この限りでない。
        <sup>art-37/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-6</sup>
        The amount that a public interest corporation, etc. has spent from among the assets belonging to its profit-making business for the purpose of a business other than the profit-making business (with regard to a public interest incorporated association or public interest incorporated foundation, the amount that it has spent from among the assets belonging to its profit-making business for the purpose of a business other than the profit-making business that is specified by Cabinet Order as a business related to the public interest) is deemed to be the amount of a donation related to its profit-making business and the provisions of paragraph (1) apply; provided, however, that this does not apply to the amount spent through accounting by concealing or falsifying facts.
        <sup>machine translation, not official</sup>

        **第七項**  前各項に規定する寄附金の額は、寄附金、拠出金、見舞金その他いずれの名義をもつてするかを問わず、内国法人が金銭その他の資産又は経済的な利益の贈与又は無償の供与（広告宣伝及び見本品の費用その他これらに類する費用並びに交際費、接待費及び福利厚生費とされるべきものを除く。次項において同じ。）をした場合における当該金銭の額若しくは金銭以外の資産のその贈与の時における価額又は当該経済的な利益のその供与の時における価額によるものとする。
        <sup>art-37/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-7</sup>
        The amount of a donation as prescribed in the preceding paragraphs, irrespective of the donation having been made as a donation, contribution, gift, or under any other name, is to be the amount of monies in the case where a domestic corporation has made a gift or the gratuitous conveyance of monies or other assets or economic benefits (excluding expenses for advertising or providing samples or other equivalent expenses, and those deemed to be entertainment and social expenses, reception expenses, and welfare expenses; the same applies in the following paragraph), the value of the assets other than monies as of the time of the gift, or the value of the economic benefits as of the time of the conveyance.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第八項**  内国法人が資産の譲渡又は経済的な利益の供与をした場合において、その譲渡又は供与の対価の額が当該資産のその譲渡の時における価額又は当該経済的な利益のその供与の時における価額に比して低いときは、当該対価の額と当該価額との差額のうち実質的に贈与又は無償の供与をしたと認められる金額は、前項の寄附金の額に含まれるものとする。
        <sup>art-37/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-8</sup>
        In the case where a domestic corporation has transferred assets or conveyed economic benefits, when the price for the transfer or conveyance is low compared with the value of the assets as of the transfer or the value of the economic benefits as of the conveyance, the portion of the difference between the price and the value that is deemed to have been, in effect, given as a gift or gratuitous conveyance is included in the amount of the donation set forth in the preceding paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第九項**  第三項の規定は、確定申告書、修正申告書又は更正請求書に第一項に規定する寄附金の額の合計額に算入されない第三項各号に掲げる寄附金の額及び当該寄附金の明細を記載した書類の添付がある場合に限り、第四項及び第五項の規定は、確定申告書、修正申告書又は更正請求書に第一項に規定する寄附金の額の合計額に算入されない第四項又は第五項に規定する寄附金の額及び当該寄附金の明細を記載した書類の添付があり、かつ、当該書類に記載された寄附金がこれらの規定に規定する寄附金に該当することを証する書類として財務省令で定める書類を保存している場合に限り、適用する。この場合において、第三項から第五項までの規定により第一項に規定する寄附金の額の合計額に算入されない金額は、当該金額として記載された金額を限度とする。
        <sup>art-37/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-9</sup>
        The provisions of paragraph (3) apply only in the case where a Final Return, amended return or written request for Reassessment is attached with a document stating the amount of donations listed in the items of paragraph (3) that is excluded from the sum of the donations prescribed in paragraph (1) and the details of the donations, and the provisions of paragraph (4) and paragraph (5) apply only in the case where a Final Return, amended return or written request for Reassessment is attached with a document stating the amount of donations prescribed in paragraph (4) or paragraph (5) that is excluded from the sum of the donations prescribed in paragraph (1) and the details of the donations, and where documents specified by Ministry of Finance Order as documents certifying that the donations stated in that document fall under the donations prescribed in those provisions are retained. In this case, the amount that is excluded from the sum of the donations prescribed in paragraph (1) pursuant to the provisions of paragraphs (3) through (5) does not exceed the amount entered as the amount.
        <sup>machine translation, not official</sup>

        **第十項**  税務署長は、第四項又は第五項の規定により第一項に規定する寄附金の額の合計額に算入されないこととなる金額の全部又は一部につき前項に規定する財務省令で定める書類の保存がない場合においても、その書類の保存がなかつたことについてやむを得ない事情があると認めるときは、その書類の保存がなかつた金額につき第四項又は第五項の規定を適用することができる。
        <sup>art-37/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-10</sup>
        Even in the case where the documents specified by Ministry of Finance Order prescribed in the preceding paragraph are not retained with regard to the whole or a part of the amount to be excluded from the sum of the donations prescribed in paragraph (1) pursuant to the provisions of paragraph (4) or paragraph (5), the district director may apply the provisions of paragraph (4) or paragraph (5) to the amount for which the documents were not retained, when they find any unavoidable grounds for the person's failure to retain the documents.
        <sup>machine translation, not official</sup>

        **第十一項**  財務大臣は、第三項第二号の指定をしたときは、これを告示する。
        <sup>art-37/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-11</sup>
        When the Minister of Finance has made a designation set forth in paragraph (3), item (ii), they make a public notification thereof.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十二項**  第六項から前項までに定めるもののほか、第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-37/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-37/par-12</sup>
        Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第五目　租税公課等 — Division 5 Taxes and Duties
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-5</sup>

### 第三十八条（法人税額等の損金不算入） — (Exclusion of the Amount of Corporation Tax from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38</sup>

        **第一項**  内国法人が納付する法人税（延滞税、過少申告加算税、無申告加算税及び重加算税を除く。以下この項において同じ。）の額及び地方法人税（延滞税、過少申告加算税、無申告加算税及び重加算税を除く。以下この項において同じ。）の額は、第一号から第三号までに掲げる法人税の額及び第四号から第六号までに掲げる地方法人税の額を除き、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-1</sup>
        The amount of corporation tax (excluding delinquent tax, additional tax for understatement, additional tax for failure to file, and substantial additional tax; hereinafter the same applies in this paragraph) and the amount of local corporation tax (excluding delinquent tax, additional tax for understatement, additional tax for failure to file, and substantial additional tax; hereinafter the same applies in this paragraph) that a domestic corporation is to pay are excluded from deductible expenses, except for the corporation taxes listed in items (i) through (iii) and the local corporation taxes listed in items (iv) through (vi), when calculating the amount of income of the domestic corporation for each business year:
        <sup>machine translation, not official</sup>

          **一**  退職年金等積立金に対する法人税
          <sup>art-38/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-1/item-1</sup>
          corporation tax on a retirement pension fund;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき金額のうち同法第十九条第四項第二号ハ（修正申告）又は第二十八条第二項第三号ハ（更正又は決定の手続）に掲げる金額に相当する法人税
          <sup>art-38/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-1/item-2</sup>
          corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (ii), (c) (Amended Return) or Article 28, paragraph (2), item (iii), (c) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act;
          <sup>machine translation, not official</sup>

          **三**  第七十五条第七項（確定申告書の提出期限の延長）（第七十五条の二第八項又は第十項（確定申告書の提出期限の延長の特例）において準用する場合を含む。）の規定による利子税
          <sup>art-38/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-1/item-3</sup>
          interest tax pursuant to the provisions of Article 75, paragraph (7) (Extension of the Due Date for Filing a Tax Return) (including as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) or paragraph (10) (Special Provisions on Extension of the Due Date for Filing a Tax Return));
          <sup>machine translation, not official</sup>

          **四**  第一号に掲げる法人税に係る地方法人税
          <sup>art-38/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-1/item-4</sup>
          local corporation tax pertaining to the corporation tax listed in item (i);
          <sup>machine translation, not official</sup>

          **五**  国税通則法第三十五条第二項の規定により納付すべき金額のうち同法第十九条第四項第二号ハ又は第二十八条第二項第三号ハに掲げる金額に相当する地方法人税
          <sup>art-38/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-1/item-5</sup>
          local corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (ii), (c) or Article 28, paragraph (2), item (iii), (c) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) of that Act; and
          <sup>machine translation, not official</sup>

          **六**  地方法人税法第十九条第四項（確定申告）において準用する第七十五条第七項（第七十五条の二第八項又は第十項において準用する場合を含む。）の規定による利子税
          <sup>art-38/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-1/item-6</sup>
          interest tax pursuant to the provisions of Article 75, paragraph (7) (including as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) or paragraph (10)) as applied mutatis mutandis pursuant to Article 19, paragraph (4) (Final Returns) of the Local Corporation Tax Act.
          <sup>machine translation, not official</sup>

        **第二項**  内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-38/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-2</sup>
        The following amounts that a domestic corporation is to pay are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  相続税法（昭和二十五年法律第七十三号）第九条の四（受益者等が存しない信託等の特例）、第六十六条（人格のない社団又は財団等に対する課税）又は第六十六条の二（特定の一般社団法人等に対する課税）の規定による贈与税及び相続税
          <sup>art-38/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-2/item-1</sup>
          gift tax and inheritance tax pursuant to the provisions of Article 9-4 (Special Provisions on Trusts without Beneficiaries), Article 66 (Taxation of Associations or Foundations without Juridical Personality, etc.), or Article 66-2 (Taxation of Specified General Incorporated Associations, etc.) of the Inheritance Tax Act (Act No. 73 of 1950); and
          <sup>machine translation, not official</sup>

          **二**  地方税法の規定による道府県民税及び市町村民税（都民税を含むものとし、退職年金等積立金に対する法人税に係るものを除く。）
          <sup>art-38/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-2/item-2</sup>
          prefectural inhabitants' tax and municipal inhabitants' tax pursuant to the provisions of the Local Tax Act (including Tokyo inhabitants' tax and excluding tax pertaining to corporation tax on a retirement pension fund).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  内国法人が他の内国法人に当該内国法人の通算税効果額（第二十六条第四項（還付金等の益金不算入）に規定する通算税効果額をいう。）を支払う場合には、その支払う金額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-38/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-38/par-3</sup>
        In the case where a domestic corporation pays to another domestic corporation the group tax sharing tax effect amount of the domestic corporation (meaning the group tax sharing tax effect amount prescribed in Article 26, paragraph (4) (Exclusion of Refunds from Gross Profits)), the amount paid is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

### 第三十九条（第二次納税義務に係る納付税額の損金不算入等） — (Exclusion of the Amount of Tax to Be Paid for Secondary Tax Liability from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39</sup>

        **第一項**  内国法人が次に掲げる国税又は地方税を納付し、又は納入したことにより生じた損失の額（その納付又は納入に係る求償権につき生じた損失の額を含む。次項において同じ。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-1</sup>
        The net operating loss incurred by a domestic corporation as a result of paying the following national tax or local tax (including the net operating loss arising from a right to reimbursement regarding the payment; the same applies in the following paragraph) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>machine translation, not official</sup>

          **一**  国税徴収法（昭和三十四年法律第百四十七号）第三十三条、第三十五条から第四十条まで又は第四十一条第一項（合名会社等の社員の第二次納税義務等）の規定により納付すべき国税（その滞納処分費を含む。第三号及び次項において同じ。）
          <sup>art-39/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-1/item-1</sup>
          national tax to be paid pursuant to the provisions of Article 33, Articles 35 to 40, or Article 41, paragraph (1) (Secondary Tax Liability of Members of General Partnership Companies, etc.) of the National Tax Collection Act (Act No. 147 of 1959) (including charges incurred in procedure of collection of the tax delinquency; the same applies in item (iii) and the following paragraph);
          <sup>machine translation, not official</sup>

          **二**  地方税法第十一条の二、第十一条の四から第十一条の九まで又は第十二条の二第二項（合名会社等の社員の第二次納税義務等）の規定により納付し、又は納入すべき地方税
          <sup>art-39/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-1/item-2</sup>
          local tax to be paid pursuant to the provisions of Article 11-2, Articles 11-4 to Article 11-9, or Article 12-2, paragraph (2) (Secondary Tax Liability of Members of General Partnership Companies, etc.) of the Local Tax Act; and
          <sup>machine translation, not official</sup>

          **三**  前二号に掲げる国税又は地方税に準ずるものとして政令で定める国税又は地方税
          <sup>art-39/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-1/item-3</sup>
          national tax or local tax specified by Cabinet Order as being equivalent to the national tax or local tax listed in the preceding two items.
          <sup>machine translation, not official</sup>

        **第二項**  第二十四条第一項第四号（配当等の額とみなす金額）（解散による残余財産の分配に係る部分に限る。）の規定により第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなされた金額で同項若しくは第二十三条の二第一項（外国子会社から受ける配当等の益金不算入）又は第六十二条の五第四項（現物分配による資産の譲渡）の規定により各事業年度の所得の金額の計算上益金の額に算入されなかつたものがある内国法人が、そのみなされた金額に係る残余財産の分配をした法人に関し、次に掲げる国税又は地方税を納付し、又は納入したことにより生じた損失の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。ただし、当該国税又は地方税の額が当該益金の額に算入されなかつた金額を超える場合は、その損失の額のうちその超える部分の金額に相当する金額については、この限りでない。
        <sup>art-39/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-2</sup>
        The net operating loss that a domestic corporation, which holds any of the amount deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1), item (iv) (The Amount Deemed to Be Dividends) (limited to the part pertaining to the distribution of residual assets due to dissolution) that is excluded from gross profits in the calculation of the amount of income for each business year under the provisions of that paragraph or Article 23-2, paragraph (1) (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits) or Article 62-5, paragraph (4) (Transfer of Assets through In-Kind Distribution), has incurred as a result of paying any of the following national tax or local tax, with regard to a corporation that has distributed residual assets pertaining to the amount deemed to be as above, is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year; provided, however, that in the case where the amount of the national tax or local tax exceeds the amount excluded from gross profits, this does not apply to the amount equivalent to the excess out of the net operating loss:
        <sup>machine translation, not official</sup>

          **一**  国税徴収法第三十四条（清算人等の第二次納税義務）の規定により納付すべき国税
          <sup>art-39/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-2/item-1</sup>
          national tax to be paid pursuant to the provisions of Article 34 (Secondary Tax Liability of Liquidators) of the National Tax Collection Act; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  地方税法第十一条の三（清算人等の第二次納税義務）の規定により納付し、又は納入すべき地方税
          <sup>art-39/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-2/item-2</sup>
          local tax to be paid pursuant to the provisions of Article 11-3 (Secondary Tax Liability of Liquidators) of the Local Tax Act; and
          <sup>machine translation, not official</sup>

          **三**  前二号に掲げる国税又は地方税に準ずるものとして政令で定める国税又は地方税
          <sup>art-39/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39/par-2/item-3</sup>
          national tax or local tax specified by Cabinet Order as being equivalent to the national tax or local tax listed in the preceding two items.
          <sup>machine translation, not official</sup>

### 第三十九条の二（外国子会社から受ける配当等に係る外国源泉税等の損金不算入） — Exclusion of Foreign Withholding Tax, etc. on Dividends Received from Foreign Subsidiaries from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-39-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39-2</sup>

        **第一項**  内国法人が第二十三条の二第一項（外国子会社から受ける配当等の益金不算入）に規定する外国子会社から受ける同項に規定する剰余金の配当等の額（以下この条において「剰余金の配当等の額」という。）につき同項の規定の適用を受ける場合（剰余金の配当等の額の計算の基礎とされる金額に対して外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この条において同じ。）が課される場合として政令で定める場合を含む。）には、当該剰余金の配当等の額（第二十三条の二第二項の規定の適用を受ける部分の金額を除く。）に係る外国源泉税等の額（剰余金の配当等の額を課税標準として所得税法第二条第一項第四十五号（定義）に規定する源泉徴収の方法に類する方法により課される外国法人税の額及び剰余金の配当等の額の計算の基礎とされる金額を課税標準として課されるものとして政令で定める外国法人税の額をいう。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-39-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-39-2/par-1</sup>
        In the case where a domestic corporation is subject to the provisions of Article 23-2, paragraph (1) (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits) with regard to the amount of dividend of surplus, etc. prescribed in that paragraph that it receives from a foreign subsidiary prescribed in that paragraph (hereinafter referred to as the "amount of dividend of surplus, etc." in this Article) (including the case specified by Cabinet Order as a case where a foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this Article) is imposed on the amount used as the basis of the calculation of the amount of dividend of surplus, etc.), the amount of foreign withholding tax, etc. pertaining to the amount of dividend of surplus, etc. (excluding the amount of the portion to which the provisions of Article 23-2, paragraph (2) apply) (meaning the amount of a foreign country's corporate tax imposed, with the amount of dividend of surplus, etc. as the tax base, by a method similar to the method of withholding at source prescribed in Article 2, paragraph (1), item (xlv) (Definitions) of the Income Tax Act, and the amount of a foreign country's corporate tax specified by Cabinet Order as being imposed with the amount used as the basis of the calculation of the amount of dividend of surplus, etc. as the tax base) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

### 第四十条（法人税額から控除する所得税額の損金不算入） — (Exclusion of Income Tax to Be Credited Against the Corporation Tax from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-40</sup>

        **第一項**  内国法人が第六十八条第一項（所得税額の控除）に規定する所得税の額につき同項又は第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（更正等による所得税額等の還付）の規定の適用を受ける場合には、これらの規定による控除又は還付をされる金額に相当する金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-40/par-1</sup>
        In the case where a domestic corporation seeks the application of the provisions of Article 68, paragraph (1) (Income Tax Credit), Article 78, paragraph (1) (Refund of Income Tax), or Article 133, paragraph (1) (Refund of Income Tax due to Reassessment, etc.) with regard to the amount of income tax prescribed in Article 68, paragraph (1), the amount equivalent to the amount to be credited or refunded pursuant to these provisions is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

### 第四十一条（法人税額から控除する外国税額の損金不算入） — (Exclusion of Foreign Taxes Credited Against the Corporation Tax from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-41</sup>

        **第一項**  内国法人（通算法人を除く。）が控除対象外国法人税の額（第六十九条第一項（外国税額の控除）に規定する控除対象外国法人税の額をいう。以下この条において同じ。）につき第六十九条又は第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（更正等による所得税額等の還付）の規定の適用を受ける場合には、当該控除対象外国法人税の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-41/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-41/par-1</sup>
        In the case where a domestic corporation (excluding a group tax sharing corporation) seeks the application of the provisions of Article 69, Article 78, paragraph (1) (Refund of Income Tax), or Article 133, paragraph (1) (Refund of Income Tax due to Reassessment, etc.) with regard to the creditable amount of the foreign country's corporate tax (meaning the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this Article), the creditable amount of the foreign country's corporate tax is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  通算法人又は当該通算法人の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人が、控除対象外国法人税の額につき第六十九条又は第七十八条第一項若しくは第百三十三条第一項の規定の適用を受ける場合には、当該通算法人が納付することとなる控除対象外国法人税の額は、当該通算法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-41/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-41/par-2</sup>
        In the case where a group tax sharing corporation, or another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the end of each business year of the group tax sharing corporation (limited to a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation), seeks the application of the provisions of Article 69, Article 78, paragraph (1), or Article 133, paragraph (1) with regard to the creditable amount of the foreign country's corporate tax, the creditable amount of the foreign country's corporate tax that the group tax sharing corporation is to pay is excluded from deductible expenses, when calculating the amount of income of the group tax sharing corporation for each business year.
        <sup>machine translation, not official</sup>

### 第四十一条の二（分配時調整外国税相当額の損金不算入） — Exclusion of the Amount Equivalent to the Foreign Tax Adjusted at Distribution from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-41-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-41-2</sup>

        **第一項**  内国法人が支払を受ける集団投資信託の収益の分配に係る所得税の額に係る第六十九条の二第一項（分配時調整外国税相当額の控除）に規定する分配時調整外国税相当額につき同項の規定の適用を受ける場合には、その支払を受ける収益の分配に係る所得税の額に係る当該分配時調整外国税相当額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-41-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-41-2/par-1</sup>
        In the case where a domestic corporation seeks the application of the provisions of Article 69-2, paragraph (1) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) with regard to the amount equivalent to the foreign tax adjusted at distribution prescribed in that paragraph pertaining to the amount of income tax on the distribution of proceeds of a group investment trust of which it receives payment, the amount equivalent to the foreign tax adjusted at distribution pertaining to the amount of income tax on the distribution of proceeds of which it receives payment is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

## 第六目　圧縮記帳 — Division 6 Advanced Depreciation by Reduction of Book Value of Assets
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-6</sup>

### 第四十二条（国庫補助金等で取得した固定資産等の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with National Subsidies.)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42</sup>

        **第一項**  内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度において固定資産の取得又は改良に充てるための国又は地方公共団体の補助金又は給付金その他政令で定めるこれらに準ずるもの（以下第四十四条までにおいて「国庫補助金等」という。）の交付を受けた場合（その国庫補助金等の返還を要しないことが当該事業年度終了の時までに確定した場合に限る。）において、当該事業年度終了の時までに取得又は改良をしたその交付の目的に適合した固定資産につき、当該事業年度においてその交付を受けた国庫補助金等の額に相当する金額（その固定資産が当該事業年度前の各事業年度において取得又は改良をした減価償却資産である場合には、当該国庫補助金等の額を基礎として政令で定めるところにより計算した金額。以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-42/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-1</sup>
        In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) has received in each business year subsidies or benefits from the national or a local government or any other financial assistance as specified by Cabinet Order as being equivalent thereto (hereinafter referred to as "national subsidies, etc." through to Article 44) for the purpose of spending them to acquire or improve its Fixed Assets (limited to the case where it is determined that the national subsidies, etc. need not be returned by the end of the business year), when, with regard to Fixed Assets that it has acquired or improved by the end of the business year in line with the purpose of the delivery, their book value has been reduced, with the reduction accounted for as a loss, within the limit of the amount equivalent to the amount of the national subsidies, etc. received in the business year (if the Fixed Assets are depreciable assets acquired or improved in a business year prior to the business year, the amount calculated as specified by Cabinet Order on the basis of the amount of the national subsidies, etc.; hereinafter referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、各事業年度において国庫補助金等の交付に代わるべきものとして交付を受ける固定資産を取得した場合において、その固定資産につき、当該事業年度においてその固定資産の価額に相当する金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-42/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-2</sup>
        In the case where a domestic corporation has acquired Fixed Assets which are delivered in lieu of national subsidies, etc. in each business year, when, in the business year, their book value has been reduced, with the reduction accounted for as a loss, within the limit equivalent to the value of the Fixed Assets (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第三項**  前二項の規定は、確定申告書にこれらの規定に規定する減額し又は経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-42/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-3</sup>
        The provisions of the preceding two paragraphs apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the amount reduced or booked as prescribed in these provisions.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項又は第二項の規定を適用することができる。
        <sup>art-42/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-4</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1) or paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  内国法人が、適格分割、適格現物出資又は適格現物分配（以下この条において「適格分割等」という。）により当該適格分割等の直前の時までに取得又は改良をした固定資産（当該適格分割等の日の属する事業年度開始の時から当該直前の時までの期間内に交付を受けた国庫補助金等の交付の目的に適合したものに限る。）を分割承継法人、被現物出資法人又は被現物分配法人（次項において「分割承継法人等」という。）に移転する場合（当該国庫補助金等の返還を要しないことが当該直前の時までに確定した場合に限る。）において、当該固定資産につき、当該事業年度において第一項に規定する圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-42/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-5</sup>
        In the case where a domestic corporation transfers, as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this Article), any of the Fixed Assets that it has acquired or improved by the time immediately prior to the qualified company split, etc. (limited to those in line with the purpose of the national subsidies, etc. received during the period from the beginning of the business year containing the date of the qualified company split, etc. to that time immediately prior) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as a "succeeding corporation in a company split, etc." in the following paragraph) (limited to the case where it is determined that the national subsidies, etc. need not be returned by the time immediately prior to the qualified company split, etc.), when, in the business year, the book value of the Fixed Assets has been reduced to within the limit of the amount equivalent to the advanced depreciation limit prescribed in paragraph (1), the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第六項**  内国法人が、適格分割等により第二項に規定する固定資産（当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に取得したものに限る。）を分割承継法人等に移転する場合において、当該固定資産につき、当該事業年度において当該固定資産の価額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-42/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-6</sup>
        In the case where a domestic corporation transfers, as a result of a qualified company split, etc., any of the Fixed Assets as prescribed in paragraph (2) (limited to those acquired during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc.) to a succeeding corporation in a company split, etc., when, in the business year, the book value of the Fixed Assets has been reduced to within the limit equivalent to the value of the Fixed Assets, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第七項**  前二項の規定は、これらの規定に規定する内国法人が適格分割等の日以後二月以内にこれらの規定に規定する減額した金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-42/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-7</sup>
        The provisions of the preceding two paragraphs apply only in the case where the domestic corporation prescribed in these provisions has submitted documents stating the amount equivalent to the reduced amount prescribed in these provisions and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第八項**  合併法人、分割承継法人、被現物出資法人又は被現物分配法人が適格合併、適格分割、適格現物出資又は適格現物分配により被合併法人、分割法人、現物出資法人又は現物分配法人において第一項、第二項、第五項又は第六項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-42/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-42/par-8</sup>
        In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind has received the transfer of any of the Fixed Assets to which the provisions of paragraph (1), paragraph (2), paragraph (5), or paragraph (6) had been applied under an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind, as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution, the acquisition cost of the Fixed Assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第四十三条（国庫補助金等に係る特別勘定の金額の損金算入） — (Inclusion in Deductible Expenses of Special Accounts pertaining to National Subsidies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-43 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43</sup>

        **第一項**  内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度（被合併法人の合併（適格合併を除く。次項及び第三項において「非適格合併」という。）の日の前日の属する事業年度を除く。）において固定資産の取得又は改良に充てるための国庫補助金等の交付を受ける場合（その国庫補助金等の返還を要しないことが当該事業年度終了の時までに確定していない場合に限る。）において、その国庫補助金等の額に相当する金額以下の金額を当該事業年度の確定した決算において特別勘定を設ける方法（政令で定める方法を含む。）により経理したときは、その経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-43/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-1</sup>
        In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) receives national subsidies, etc. in each business year (excluding a business year containing the day preceding the date of the merger of an acquired corporation (excluding a qualified merger; referred to as a "non-qualified merger" in the following paragraph and paragraph (3))) for the purpose of spending such subsidies to acquire or improve its fixed assets (limited to the case where it has not been determined that the national subsidies, etc. need not be returned by the end of the business year), when the amount not exceeding the amount equivalent to the national subsidies, etc. has been booked in such a manner as to establish a special account (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) receives national subsidies, etc. in each business year (excluding a business year containing the day preceding the date of the merger of an acquired corporation (excluding a qualified merger; referred to as a "non-qualified merger" in the following paragraph and paragraph (3)) for the purpose of spending such subsidies to acquire or improve its fixed assets (limited to the case where it has not been determined that the national subsidies, etc. need not be returned by the end of the business year), when the amount not exceeding the amount equivalent to the national subsidies, etc. has been booked in such a manner as to establish a special account (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount booked as above is included in deductible expenses, when calculating the amount of income for the business year." — https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb</sup>

        **第二項**  前項の特別勘定を設けている内国法人は、国庫補助金等について返還すべきこと又は返還を要しないことが確定した場合、当該内国法人が非適格合併により解散した場合その他の政令で定める場合には、その国庫補助金等に係る特別勘定の金額のうち政令で定めるところにより計算した金額を取り崩さなければならない。
        <sup>art-43/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-2</sup>
        A domestic corporation that has established a special account set forth in the preceding paragraph must, in the case where it has been determined either that national subsidies, etc. should be returned or need not be returned, or where the domestic corporation has been dissolved as a result of a non-qualified merger, or in other cases as specified by Cabinet Order, dispose of the portion of the special account pertaining to the national subsidies, etc. that has been calculated as specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  前項の規定により取り崩すべきこととなつた第一項の特別勘定の金額又は前項の規定に該当しないで取り崩した当該特別勘定の金額（第八項の規定により合併法人、分割承継法人、被現物出資法人又は被現物分配法人（第八項及び第十項において「合併法人等」という。）に引き継ぐこととされたものを除く。）は、それぞれその取り崩すべきこととなつた日（前項に規定する内国法人が非適格合併により解散した場合には、当該非適格合併の日の前日）又は取り崩した日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-43/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-3</sup>
        The amount of the special account set forth in paragraph (1) that is to be disposed of under the preceding paragraph or the amount of the special account that has been disposed of without falling under the provisions of the preceding paragraph (excluding the amount to be succeeded to by an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as an "acquiring corporation, etc." in paragraph (8) and paragraph (10)) pursuant to the provisions of paragraph (8)) is included in gross profits, when calculating the amount of income, respectively, for the business year containing the day on which the former amount is to be disposed of (in the case where the domestic corporation prescribed in the preceding paragraph has been dissolved as a result of a non-qualified merger, containing the day preceding the date of the non-qualified merger) or for the business year containing the day on which the latter amount was disposed of.
        <sup>machine translation, not official</sup>

        **第四項**  第一項の規定は、確定申告書に同項に規定する経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-43/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-4</sup>
        The provisions of paragraph (1) apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the booked amount prescribed in the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
        <sup>art-43/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-5</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第六項**  内国法人が、適格分割、適格現物出資又は適格現物分配（以下この条において「適格分割等」という。）を行い、かつ、当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に固定資産の取得又は改良に充てるための国庫補助金等（その返還を要しないことが当該直前の時までに確定していないものに限る。以下この項において同じ。）の交付を受けている場合（次に掲げる要件のいずれかを満たす場合に限る。）において、その取得又は改良に充てるための国庫補助金等の額に相当する金額の範囲内で第一項の特別勘定に相当するもの（以下この条において「期中特別勘定」という。）を設けたときは、その設けた期中特別勘定の金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-43/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-6</sup>
        In the case where a domestic corporation has effected a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this Article) and has received national subsidies, etc. for the purpose of spending them to acquire or improve its Fixed Assets (limited to national subsidies, etc. for which it has not been determined that they need not be returned by the time immediately prior to the qualified company split, etc.; hereinafter the same applies in this paragraph) during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc. (limited to the case where any of the following requirements is met), when a special account equivalent to that which is set forth in paragraph (1) has been established within the limit equivalent to the amount of national subsidies, etc. to be spent for the acquisition or improvement of the Fixed Assets (hereinafter such special account is referred to as a "special account during the period" in this Article), the amount equivalent to the amount of the special account during the period established as above is included in deductible expenses, when calculating the amount of income for the business year:
        <sup>machine translation, not official</sup>

          **一**  当該内国法人が当該国庫補助金等をもつてその取得又は改良をした固定資産（当該国庫補助金等の交付の目的に適合するものに限る。）を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人（第八項第二号イ及び第九項において「分割承継法人等」という。）に移転すること。
          <sup>art-43/par-6/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-6/item-1</sup>
          that the domestic corporation transfers any of the Fixed Assets that it has acquired or improved with the national subsidies, etc. (limited to Fixed Assets in line with the purpose of the national subsidies, etc.) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as a "succeeding corporation in a company split, etc." in paragraph (8), item (ii), (a) and paragraph (9)) as a result of the qualified company split, etc.; or
          <sup>machine translation, not official</sup>

          **二**  当該適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人が当該国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良をすることが見込まれること。
          <sup>art-43/par-6/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-6/item-2</sup>
          that a succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in the qualified company split or qualified capital contribution in kind is expected to acquire or improve its Fixed Assets with the national subsidies, etc. in line with the purpose thereof.
          <sup>machine translation, not official</sup>

        **第七項**  前項の規定は、同項の内国法人が適格分割等の日以後二月以内に期中特別勘定の金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-43/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-7</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted documents stating the amount equivalent to the special account during the period and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第八項**  内国法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成」という。）を行つた場合には、次の各号に掲げる適格組織再編成の区分に応じ、当該各号に定める特別勘定の金額又は期中特別勘定の金額は、当該適格組織再編成に係る合併法人等に引き継ぐものとする。
        <sup>art-43/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-8</sup>
        In the case where a domestic corporation has effected a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph), the amount of a special account or special account during the period prescribed in the following items is to be succeeded to by an acquiring corporation, etc. involved in the qualified organizational restructuring, in accordance with the category of the following qualified organizational restructuring:
        <sup>machine translation, not official</sup>

          **一**  適格合併　当該適格合併の直前に有する国庫補助金等（その返還を要しないことが当該適格組織再編成の直前までに確定していないものに限る。次号において同じ。）に係る第一項の特別勘定の金額
          <sup>art-43/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-8/item-1</sup>
          qualified merger: The amount of a special account set forth in paragraph (1) pertaining to national subsidies, etc. (limited to those for which it has not been determined that they need not be returned by the time immediately prior to the qualified organizational restructuring; the same applies in the following item) that the domestic corporation holds as of immediately prior to the qualified merger; and
          <sup>machine translation, not official</sup>

          **二**  適格分割等　当該適格分割等の直前に有する国庫補助金等に係る第一項の特別勘定の金額のうち、次に掲げる場合の区分に応じ、それぞれ次に定めるもの及び当該適格分割等に際して設けた国庫補助金等に係る期中特別勘定の金額
          <sup>art-43/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-8/item-2</sup>
          qualified company split, etc.: The portion prescribed respectively as follows, in accordance with the category of the following cases, out of the amount of a special account set forth in paragraph (1) pertaining to national subsidies, etc. that the domestic corporation holds as of immediately prior to the qualified company split, etc. and the amount of the special account during the period pertaining to national subsidies, etc. that the domestic corporation established at the time of the qualified company split, etc.:
          <sup>machine translation, not official</sup>

            **イ**  当該内国法人が当該国庫補助金等をもつてその取得又は改良をした固定資産（当該国庫補助金等の交付の目的に適合するものに限る。）を当該適格分割等により分割承継法人等に移転した場合　当該固定資産の取得又は改良に充てた当該国庫補助金等に係る特別勘定の金額
            <sup>art-43/par-8/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-8/item-2/sub-1</sup>
            In the case where the domestic corporation has transferred any of the Fixed Assets that it has acquired or improved with the national subsidies, etc. (limited to Fixed Assets in line with the purpose of the national subsidies, etc.) to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc.: The amount of a special account pertaining to the national subsidies, etc. that have been spent for acquiring or improving the Fixed Assets
            <sup>machine translation, not official</sup>

            **ロ**  当該適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人が当該国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良をすることが見込まれる場合　当該固定資産の取得又は改良に充てるための当該国庫補助金等に係る特別勘定の金額
            <sup>art-43/par-8/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-8/item-2/sub-2</sup>
            In the case where a succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in the qualified company split or qualified capital contribution in kind is expected to acquire or improve its Fixed Assets with the national subsidies, etc. in line with the purpose thereof: The amount of a special account pertaining to the national subsidies, etc. that is to be spent for acquiring or improving the Fixed Assets
            <sup>machine translation, not official</sup>

        **第九項**  前項の規定は、第一項の特別勘定を設けている内国法人で適格分割等を行つたもの（当該特別勘定及び期中特別勘定の双方を設けている内国法人であつて、適格分割等により分割承継法人等に当該期中特別勘定の金額のみを引き継ぐものを除く。）にあつては、当該特別勘定を設けている内国法人が当該適格分割等の日以後二月以内に当該適格分割等により分割承継法人等に引き継ぐ当該特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-43/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-9</sup>
        With regard to a domestic corporation that has established a special account set forth in paragraph (1) and has effected a qualified company split, etc. (excluding a domestic corporation that has established both the special account and a special account during the period and carries over only the amount of the special account during the period to a succeeding corporation in a company split, etc. as a result of a qualified company split, etc.), the provisions of the preceding paragraph apply only in the case where the domestic corporation that has established the special account has submitted documents stating the amount of the special account to be carried over to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc. and any other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第十項**  第八項の規定により合併法人等が引継ぎを受けた第一項の特別勘定の金額又は期中特別勘定の金額は、当該合併法人等が同項の規定により設けている同項の特別勘定の金額とみなす。
        <sup>art-43/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-10</sup>
        The amount of a special account set forth in paragraph (1) or the amount of a special account during the period that an acquiring corporation, etc. has succeeded to pursuant to the provisions of paragraph (8) is deemed to be the amount of a special account set forth in paragraph (1) that the acquiring corporation, etc. has established pursuant to the provisions of the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十一項**  合併、分割、現物出資又は現物分配（第二条第十二号の五の二（定義）に規定する現物分配をいう。）が行われた場合における前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-43/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-43/par-11</sup>
        Necessary matters concerning the application of the provisions of the preceding paragraphs in the case where a merger, company split, contribution in kind to the capital of the receiving corporation, or in-kind distribution (meaning the in-kind distribution prescribed in Article 2, item (xii)-5-2 (Definitions)) has been effected are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第四十四条（特別勘定を設けた場合の国庫補助金等で取得した固定資産等の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with National Subsidies Where a Special Account Has Been Established)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-44</sup>

        **第一項**  前条第一項の特別勘定の金額（既に取り崩すべきこととなつたものを除く。）を有する内国法人が国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良（同条第八項の規定により被合併法人、分割法人、現物出資法人又は現物分配法人（以下この項及び第六項において「被合併法人等」という。）から当該特別勘定の金額の引継ぎを受けている場合（以下この項において「引継ぎがある場合」という。）には、当該被合併法人等が国庫補助金等をもつて行つたその取得又は改良を含む。以下この項及び第四項において同じ。）をし、かつ、その取得又は改良をした日（引継ぎがある場合には、同条第八項に規定する適格組織再編成（第六項において「適格組織再編成」という。）の日）の属する事業年度以後の事業年度においてその取得又は改良に充てた国庫補助金等の全部又は一部の返還を要しないことが確定した場合において、その固定資産につき、その確定した日における当該特別勘定の金額のうちその返還を要しないことが確定した国庫補助金等に係るものとして政令で定めるところにより計算した金額（以下この項及び第四項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-44/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-44/par-1</sup>
        In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) of the preceding Article (excluding the amount already having been disposed of) has acquired or improved its Fixed Assets with national subsidies, etc. in line with the purpose thereof (in the case where the domestic corporation has succeeded to the amount of the special account from an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind (hereinafter referred to as an "acquired corporation, etc." in this paragraph and paragraph (6)), pursuant to the provisions of Article 43, paragraph (8) (hereinafter such case is referred to as the "case where the special account is taken over" in this paragraph), including the case where the acquired corporation, etc. has acquired or improved such Fixed Assets with national subsidies, etc.; hereinafter the same applies in this paragraph and paragraph (4)), and where it has been determined that the whole or a part of the national subsidies, etc. spent for the acquisition or improvement need not be returned in a business year on or after the business year containing the date of the acquisition or improvement (in the case where the special account is taken over, in a business year on or after the business year containing the date of a qualified organizational restructuring as prescribed in Article 43, paragraph (8) (referred to as a "qualified organizational restructuring" in paragraph (6))), when the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount calculated, as specified by Cabinet Order, as the portion of the special account as of the date of the determination that pertains to the national subsidies, etc. for which it has been determined that they need not be returned (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph and paragraph (4)) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項の規定は、確定申告書に同項に規定する減額し又は経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-44/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-44/par-2</sup>
        The provisions of the preceding paragraph apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount reduced or booked as prescribed in the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
        <sup>art-44/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-44/par-3</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  第一項の特別勘定の金額を有する内国法人が適格分割、適格現物出資又は適格現物分配（以下この項及び次項において「適格分割等」という。）を行い、かつ、当該内国法人が当該適格分割等の直前までに国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良をした場合（当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に当該取得又は改良に充てた国庫補助金等の全部又は一部の返還を要しないことが確定し、かつ、当該取得又は改良をした固定資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転する場合に限る。）において、当該固定資産につき、圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、当該減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-44/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-44/par-4</sup>
        In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) has effected a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this paragraph and the following paragraph) and where the domestic corporation has acquired or improved its Fixed Assets with the national subsidies, etc. in line with the purpose thereof immediately prior to the qualified company split, etc. (limited to the case where it has determined that the whole or a part of the national subsidies, etc. spent for the acquisition or improvement need not be returned during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc. and where the Fixed Assets acquired or improved are to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind as a result of the qualified company split, etc.), when the book value of the Fixed Assets has been reduced to within the advanced depreciation limit, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第五項**  前項の規定は、同項に規定する内国法人が適格分割等の日以後二月以内に同項に規定する減額した金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-44/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-44/par-5</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation prescribed in the paragraph has submitted documents stating the amount equivalent to the reduced amount prescribed in the paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第六項**  合併法人、分割承継法人、被現物出資法人又は被現物分配法人が適格組織再編成により被合併法人等において第一項又は第四項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-44/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-44/par-6</sup>
        In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind has received the transfer of any of the Fixed Assets to which the provisions of paragraph (1) or paragraph (4) had been applied under an acquired corporation, etc., as a result of a qualified organizational restructuring, the acquisition cost of the Fixed Assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第四十五条（工事負担金で取得した固定資産等の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired through Payment by the Users)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-45 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45</sup>

        **第一項**  次に掲げる事業を営む内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度において当該事業に必要な施設を設けるため電気、ガス若しくは水の需要者又は鉄道若しくは軌道の利用者その他その施設によつて便益を受ける者（以下この条において「受益者」という。）から金銭又は資材の交付を受けた場合において、当該事業年度終了の時までに取得したその施設を構成する固定資産につき、当該事業年度においてその交付を受けた金銭の額若しくは資材の価額のうちその固定資産の取得に要した金額に達するまでの金額（その固定資産が当該事業年度前の各事業年度において取得した減価償却資産である場合には、当該金額を基礎として政令で定めるところにより計算した金額。以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-45/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-1</sup>
        In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) that conducts any of the following businesses has received monies or materials in each business year, for the purpose of establishing the facilities necessary for conducting the business, from persons who consume electricity, gas or water, persons who use railway or rail track services, or other persons who enjoy benefits from such facilities (hereinafter referred to as the "beneficiaries" in this Article), when, with regard to the Fixed Assets comprising such facilities that it has acquired by the end of the business year, the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount up to the amount required for the acquisition of the Fixed Assets out of the amount of the monies or the value of the materials received in the business year (if the Fixed Assets are depreciable assets acquired in a business year prior to the business year, the amount calculated as specified by Cabinet Order on the basis of that amount; hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year:
        <sup>machine translation, not official</sup>

          **一**  電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業又は同項第十四号に規定する発電事業
          <sup>art-45/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-1/item-1</sup>
          the general electricity transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), electricity transmission business prescribed in item (x) of the paragraph, electricity distribution business prescribed in item (xi)-2 of the paragraph, or electricity generation business prescribed in item (xiv) of the paragraph;
          <sup>machine translation, not official</sup>

          **二**  ガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業
          <sup>art-45/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-1/item-2</sup>
          the general gas pipeline service business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act (Act No. 51 of 1954);
          <sup>machine translation, not official</sup>

          **三**  水道法（昭和三十二年法律第百七十七号）第三条第二項（用語の定義）に規定する水道事業
          <sup>art-45/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-1/item-3</sup>
          the water utility business prescribed in Article 3, paragraph (2) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957);
          <sup>machine translation, not official</sup>

          **四**  鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業
          <sup>art-45/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-1/item-4</sup>
          the railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **五**  軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業
          <sup>art-45/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-1/item-5</sup>
          the transport business conducted by laying rail tracks prescribed in Article 1, paragraph (1) (Coverage of the Act on Rail Tracks) of the Act on Rail Tracks (Act No. 76 of 1921);
          <sup>machine translation, not official</sup>

          **六**  前各号に掲げる事業に類する事業で政令で定めるもの
          <sup>art-45/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-1/item-6</sup>
          businesses equivalent to those listed in the preceding items that are specified by Cabinet Order.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  前項の内国法人が、各事業年度において同項各号に掲げる事業に係る受益者から当該事業に必要な施設を構成する固定資産の交付を受けた場合において、その固定資産につき、当該事業年度においてその固定資産の価額に相当する金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-45/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-2</sup>
        In the case where the domestic corporation set forth in the preceding paragraph has received the delivery of Fixed Assets comprising the facilities necessary for conducting the businesses listed in the items of the paragraph in each business year from the beneficiaries of the business, when, in the business year, the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount equivalent to the value of the Fixed Assets (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第三項**  前二項の規定は、確定申告書にこれらの規定に規定する減額し又は経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-45/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-3</sup>
        The provisions of the preceding two paragraphs apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount reduced or booked as prescribed in these provisions.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項又は第二項の規定を適用することができる。
        <sup>art-45/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-4</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1) or paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  第一項の内国法人が、適格分割、適格現物出資又は適格現物分配（以下この条において「適格分割等」という。）により当該適格分割等の直前の時までに取得した固定資産（当該適格分割等の日の属する事業年度開始の時から当該直前の時までの期間内に同項各号に掲げる事業に必要な施設を設けるため当該事業に係る受益者から金銭又は資材の交付を受けた場合におけるその施設を構成するものに限る。）を分割承継法人、被現物出資法人又は被現物分配法人（次項において「分割承継法人等」という。）に移転する場合において、当該固定資産につき、当該事業年度において第一項に規定する圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-45/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-5</sup>
        In the case where the domestic corporation set forth in paragraph (1) transfers, as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this Article), Fixed Assets that it has acquired by the time immediately prior to the qualified company split, etc. (limited to those comprising the facilities in the case where the domestic corporation has received monies or materials, for the purpose of establishing the facilities necessary for conducting the business listed in the items of that paragraph, from the beneficiaries of the business during the period from the beginning of the business year containing the date of the qualified company split, etc. to that time immediately prior) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as a "succeeding corporation in a company split, etc." in the following paragraph), when, in the business year, the book value of the Fixed Assets has been reduced to within the amount equivalent to the advanced depreciation limit prescribed in paragraph (1), the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第六項**  第一項の内国法人が、適格分割等により同項各号に掲げる事業に必要な施設を構成する固定資産（当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に当該事業に係る受益者から交付を受けたものに限る。）を分割承継法人等に移転する場合において、当該固定資産につき、当該事業年度において当該固定資産の価額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-45/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-6</sup>
        In the case where the domestic corporation set forth in paragraph (1) transfers, as a result of a qualified company split, etc., Fixed Assets comprising the facilities necessary for conducting the business listed in the items of the paragraph (limited to the Fixed Assets that the domestic corporation acquired from the beneficiaries of the business during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc.) to a succeeding corporation in a company split, etc., when, in the business year, the book value of the Fixed Assets has been reduced to within the amount equivalent to the value of the Fixed Assets, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第七項**  前二項の規定は、これらの規定に規定する内国法人が適格分割等の日以後二月以内にこれらの規定に規定する減額した金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-45/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-7</sup>
        The provisions of the preceding two paragraphs apply only in the case where the domestic corporation prescribed in these provisions has submitted documents stating the amount equivalent to the reduced amount prescribed in these provisions and any other matters as specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第八項**  合併法人、分割承継法人、被現物出資法人又は被現物分配法人が適格合併、適格分割、適格現物出資又は適格現物分配により被合併法人、分割法人、現物出資法人又は現物分配法人において第一項、第二項、第五項又は第六項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-45/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-45/par-8</sup>
        In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind has received the transfer of any of the Fixed Assets to which the provisions of paragraph (1), paragraph (2), paragraph (5), or paragraph (6) had been applied under an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind, as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution, the acquisition cost of the Fixed Assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-46 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-46</sup>

        **第一項**  協同組合等のうち出資を有しないものが、各事業年度においてその組合員又は会員に対しその事業の用に供する固定資産の取得又は改良に充てるための費用を賦課した場合において、当該事業年度終了の時までに取得又は改良をしたその事業の用に供する固定資産につき、当該事業年度においてその賦課に基づいて納付された金額のうちその固定資産の取得若しくは改良に要した金額に達するまでの金額（その固定資産が当該事業年度前の各事業年度において取得又は改良をした減価償却資産である場合には、当該金額を基礎として政令で定めるところにより計算した金額。以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-46/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-46/par-1</sup>
        In the case where a cooperative, etc. that does not hold capital contributions has allotted the expenses for acquiring or improving its Fixed Assets to be used for its business to its partners or members in each business year, when, with regard to the Fixed Assets to be used for its business that it has acquired or improved by the end of the business year, the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount up to the amount required for the acquisition or improvement of the Fixed Assets out of the amount paid based on such allotment in the business year (if the Fixed Assets are depreciable assets acquired or improved in a business year prior to the business year, the amount calculated as specified by Cabinet Order on the basis of that amount; hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項の規定は、確定申告書に同項に規定する減額し又は経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-46/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-46/par-2</sup>
        The provisions of the preceding paragraph apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the amount reduced or booked as prescribed in the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
        <sup>art-46/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-46/par-3</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  第一項の規定の適用を受けた固定資産の取得価額その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-46/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-46/par-4</sup>
        The acquisition cost of the Fixed Assets to which the provisions of paragraph (1) have been applied and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第四十七条（保険金等で取得した固定資産等の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with Insurance Monies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-47 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47</sup>

        **第一項**  内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度においてその有する固定資産（当該内国法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人（第八項において「合併法人等」という。）とする適格合併、適格分割、適格現物出資又は適格現物分配（以下この項及び第八項において「適格組織再編成」という。）が行われている場合には、当該適格組織再編成に係る被合併法人、分割法人、現物出資法人又は現物分配法人（第八項において「被合併法人等」という。）の有していたものを含む。以下この条において「所有固定資産」という。）の滅失又は損壊により保険金、共済金又は損害賠償金で政令で定めるもの（以下第四十九条までにおいて「保険金等」という。）の支払を受けた場合において、当該事業年度終了の時までに取得（第六十四条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引のうち所有権が移転しないものとして政令で定めるものによる取得を除く。第五項において同じ。）をした代替資産（その所有固定資産に代替する同一種類の固定資産をいう。以下この条において同じ。）又は当該事業年度終了の時までに改良をした損壊資産等（その損壊をした所有固定資産又は代替資産となるべき資産をいう。第五項において同じ。）につき、当該事業年度においてその支払を受けた保険金等に係る差益金の額として政令で定めるところにより計算した金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-47/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-1</sup>
        In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) has received, in each business year, insurance monies, mutual aid monies, or compensation for damages that is specified by Cabinet Order (hereinafter referred to as "insurance monies, etc." through to Article 49) for any loss of or damage to its Fixed Assets (in the case where a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph and paragraph (8)) in which the domestic corporation is the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as an "acquiring corporation, etc." in paragraph (8)) has been effected, such Fixed Assets include those owned by the acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind (referred to as an "acquired corporation, etc." in paragraph (8)) involved in the qualified organizational restructuring; hereinafter referred to as "owned Fixed Assets" in this Article), when, with regard to substituted assets (meaning the same type of Fixed Assets substituting the owned Fixed Assets; the same applies hereinafter in this Article) that it has acquired by the end of the business year (excluding the acquisition through a lease transaction that is specified by Cabinet Order as a transaction wherein the ownership is not transferred out of those prescribed in Article 64-2, paragraph (3) (Calculation of the Amount of Income Related to Lease Transactions); the same applies in paragraph (5)) or damaged assets, etc. (meaning the owned Fixed Assets that were damaged or assets to be substituted assets; the same applies in paragraph (5)) that it has improved by the end of the business year, the book value thereof has been reduced, with the reduction accounted for as a loss, within the limit of the amount calculated as specified by Cabinet Order as the amount of the gain pertaining to the insurance monies, etc. received in the business year (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、各事業年度において所有固定資産の滅失又は損壊による保険金等の支払に代わるべきものとして代替資産の交付を受けた場合において、その代替資産につき、当該事業年度においてその代替資産に係る差益金の額として政令で定めるところにより計算した金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-47/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-2</sup>
        In the case where a domestic corporation has received the delivery of substituted assets in lieu of insurance monies, etc. for the loss of or damage to its owned Fixed Assets in each business year, when, in the business year, the book value of the substituted assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount calculated as specified by Cabinet Order as the amount of the gain pertaining to the substituted assets (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第三項**  前二項の規定は、確定申告書にこれらの規定に規定する減額し又は経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-47/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-3</sup>
        The provisions of the preceding two paragraphs apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the amount reduced or booked as prescribed in these provisions.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項又は第二項の規定を適用することができる。
        <sup>art-47/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-4</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1) or paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  内国法人が、適格分割、適格現物出資又は適格現物分配（以下この条において「適格分割等」という。）により当該適格分割等の直前の時までに取得又は改良をした固定資産（当該適格分割等の日の属する事業年度開始の時から当該直前の時までの期間内に所有固定資産の滅失又は損壊により保険金等の支払を受けた場合におけるその滅失又は損壊に係る代替資産又は損壊資産等に限る。）を分割承継法人、被現物出資法人又は被現物分配法人（次項において「分割承継法人等」という。）に移転する場合において、当該固定資産につき、当該事業年度において第一項に規定する圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-47/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-5</sup>
        In the case where a domestic corporation transfers, as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this Article), the Fixed Assets that it has acquired or improved by the time immediately prior to the qualified company split, etc. (limited to substituted assets or damaged assets, etc. pertaining to the loss or damage in the case where it has received insurance monies, etc. for the loss of or damage to its owned Fixed Assets during the period from the beginning of the business year containing the date of the qualified company split, etc. to that time immediately prior) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as a "succeeding corporation in a company split, etc." in the following paragraph), when, in the business year, the book value of the Fixed Assets has been reduced to within the amount equivalent to the advanced depreciation limit prescribed in paragraph (1), the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第六項**  内国法人が、適格分割等により代替資産（当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に所有固定資産の滅失又は損壊による保険金等の支払に代わるべきものとして交付を受けたものに限る。）を分割承継法人等に移転する場合において、当該代替資産につき、当該事業年度において第二項に規定する圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-47/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-6</sup>
        In the case where a domestic corporation transfers, as a result of a qualified company split, etc., substituted assets (limited to assets which have been delivered to the domestic corporation in lieu of insurance monies, etc. for the loss of or damage to its owned Fixed Assets during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc.) to a succeeding corporation in a company split, etc., when, in the business year, the book value of the substituted assets has been reduced to within the amount equivalent to the advanced depreciation limit prescribed in paragraph (2), the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第七項**  前二項の規定は、これらの規定に規定する内国法人が適格分割等の日以後二月以内にこれらの規定に規定する減額した金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-47/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-7</sup>
        The provisions of the preceding two paragraphs apply only in the case where the domestic corporation prescribed in these provisions has submitted documents stating the amount equivalent to the reduced amount prescribed in these provisions and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第八項**  合併法人等が適格組織再編成により被合併法人等において第一項、第二項、第五項又は第六項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-47/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-47/par-8</sup>
        In the case where an acquiring corporation, etc. has received the transfer of any of the fixed assets to which the provisions of paragraph (1), paragraph (2), paragraph (5), or paragraph (6) had been applied under an acquired corporation, etc. as a result of a qualified organizational restructuring, the acquisition cost of the fixed assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第四十八条（保険差益等に係る特別勘定の金額の損金算入） — (Inclusion in Deductible Expenses of a Special Account for a Gain on Insurance Claims)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-48 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48</sup>

        **第一項**  保険金等の支払を受ける内国法人（清算中のものを除く。以下この条において同じ。）が、その支払を受ける事業年度（被合併法人の合併（適格合併を除く。次項及び第三項において「非適格合併」という。）の日の前日の属する事業年度を除く。）終了の日の翌日から二年を経過した日の前日（災害その他やむを得ない事由により同日までに前条第一項に規定する代替資産の同項に規定する取得をすることが困難である場合には、政令で定めるところにより納税地の所轄税務署長が指定した日（第六項及び第八項において「指定日」という。）とする。）までの期間内にその保険金等をもつて同条第一項に規定する取得又は改良をしようとする場合（当該内国法人が被合併法人となる適格合併を行い、かつ、当該適格合併に係る合併法人が当該取得又は改良をしようとする場合その他の政令で定める場合を含む。）において、当該取得又は改良に充てようとする保険金等に係る差益金の額として政令で定めるところにより計算した金額以下の金額を当該事業年度の確定した決算において特別勘定を設ける方法（政令で定める方法を含む。）により経理したときは、その経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-48/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-1</sup>
        In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) that is to receive the payment of insurance monies, etc. intends to make an acquisition or improvement as prescribed in paragraph (1) of the preceding Article with the insurance monies, etc. during the period up to the day preceding the day on which two years have elapsed from the day following the last day of the business year in which it receives the payment (excluding a business year containing the day preceding the date of a merger (excluding a qualified merger; referred to as a "non-qualified merger" in the following paragraph and paragraph (3)) of an acquired corporation) (in the case where it is difficult to acquire the substituted assets prescribed in paragraph (1) of the preceding Article as prescribed in the paragraph by the date due to any disaster or other unavoidable circumstances, during the period up to the day designated by the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order (referred to as the "designated date" in paragraph (6) and paragraph (8))) (such case includes the case where the domestic corporation has effected a qualified merger through which it becomes an acquired corporation, and where the acquiring corporation involved in the qualified merger intends to make the acquisition or improvement or other cases specified by Cabinet Order), when the amount not exceeding the amount calculated as a gain pertaining to the insurance monies, etc to be spent for the acquisition or improvement as specified by Cabinet Order has been booked in such a manner as to establish a special account (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) that is to receive the payment of insurance monies, etc. intends to make an acquisition or improvement as prescribed in paragraph (1) of the preceding Article with the insurance monies, etc. during the period up to the day preceding the day on which two years have elapsed from the day following the last day of the business year in which it receives the payment (excluding a business year containing the day preceding the date of a merger (excluding a qualified merger; referred to as a "non-qualified merger" in the following paragraph and paragraph (3)) of an acquired corporation) (in the case where it is difficult to acquire the substituted assets prescribed in paragraph (1) of the preceding Article as prescribed in the paragraph by the date due to any disaster or other unavoidable circumstances, during the period up to the day designated by the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order (referred to as the "designated date" in paragraph (6) and paragraph (8)) (such case includes the case where the domestic corporation has effected a qualified merger through which it becomes an acquired corporation, and where the acquiring corporation involved in the qualified merger intends to make the acquisition or improvement or other cases specified by Cabinet Order), when the amount not exceeding the amount calculated as a gain pertaining to the insurance monies, etc to be spent for the acquisition or improvement as specified by Cabinet Order has been booked in such a manner as to establish a special account (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount booked as above is included in deductible expenses, when calculating the amount of income for the business year." — https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb</sup>

        **第二項**  前項の特別勘定を設けている内国法人は、前条第一項に規定する代替資産の同項に規定する取得をした場合、当該内国法人が非適格合併により解散した場合その他の政令で定める場合には、その保険金等に係る特別勘定の金額のうち政令で定めるところにより計算した金額を取り崩さなければならない。
        <sup>art-48/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-2</sup>
        A domestic corporation that has established a special account set forth in the preceding paragraph must, in the case where it has acquired substituted assets as prescribed in paragraph (1) of the preceding Article as specified in the paragraph, or where the domestic corporation has been dissolved as a result of a non-qualified merger, or in other cases as specified by Cabinet Order, dispose of the portion of the special account pertaining to the insurance monies, etc. that has been calculated as specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  前項の規定により取り崩すべきこととなつた第一項の特別勘定の金額又は前項の規定に該当しないで取り崩した当該特別勘定の金額（第八項の規定により合併法人、分割承継法人又は被現物出資法人（第八項及び第十項において「合併法人等」という。）に引き継ぐこととされたものを除く。）は、それぞれその取り崩すべきこととなつた日（前項に規定する内国法人が非適格合併により解散した場合には、当該非適格合併の日の前日）又は取り崩した日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-48/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-3</sup>
        The amount of the special account set forth in paragraph (1) that is to be disposed of under the preceding paragraph or the amount of the special account that has been disposed of without falling under the provisions of the preceding paragraph (excluding the amount to be succeeded to by an acquiring corporation, succeeding corporation in a company split, or corporation receiving a capital contribution in kind (referred to as an "acquiring corporation, etc." in paragraph (8) and paragraph (10)) pursuant to the provisions of paragraph (8)) is included in gross profits, when calculating the amount of income, respectively, for the business year containing the day on which the former amount is to be disposed of (in the case where the domestic corporation prescribed in the preceding paragraph has been dissolved as a result of a non-qualified merger, containing the day preceding the date of the non-qualified merger) or for the business year containing the day on which the latter amount was disposed of.
        <sup>machine translation, not official</sup>

        **第四項**  第一項の規定は、確定申告書に同項に規定する経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-48/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-4</sup>
        The provisions of paragraph (1) apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the booked amount prescribed in the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
        <sup>art-48/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-5</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第六項**  内国法人が、適格分割又は適格現物出資（以下この条において「適格分割等」という。）を行い、かつ、当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に保険金等の支払を受けている場合（当該適格分割等の日から当該事業年度終了の日の翌日以後二年を経過した日の前日（指定日がある場合には、当該指定日）までの期間内に当該適格分割等に係る分割承継法人又は被現物出資法人（第八項第二号及び第九項において「分割承継法人等」という。）が当該保険金等をもつて前条第一項に規定する取得又は改良をすることが見込まれる場合に限る。）において、その取得又は改良に充てようとする保険金等に係る第一項に規定する計算した金額に相当する金額の範囲内で同項の特別勘定に相当するもの（以下この条において「期中特別勘定」という。）を設けたときは、その設けた期中特別勘定の金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-48/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-6</sup>
        In the case where a domestic corporation has effected a qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." in this Article) and has received the payment of insurance monies, etc. during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc. (limited to the case where the succeeding corporation in a company split or corporation receiving a capital contribution in kind (referred to as a "succeeding corporation in a company split, etc." in paragraph (8), item (ii) and paragraph (9)) involved in the qualified company split, etc. is expected to make an acquisition or improvement as prescribed in paragraph (1) of the preceding Article with the insurance monies, etc. during the period from the date of the qualified company split, etc. to the day preceding the day on which two years have elapsed from the day following the last day of the business year (in the case where there is a designated date, up to the designated date)), when a special account equivalent to that which is set forth in paragraph (1) has been established within the limit of the amount equivalent to the amount calculated as prescribed in paragraph (1) pertaining to the insurance monies, etc. to be spent for the acquisition or improvement (hereinafter such special account is referred to as a "special account during the period" in this Article), the amount equivalent to the amount of the special account during the period established as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第七項**  前項の規定は、同項の内国法人が適格分割等の日以後二月以内に期中特別勘定の金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-48/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-7</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted documents stating the amount equivalent to the special account during the period and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第八項**  内国法人が、適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）を行つた場合には、次の各号に掲げる適格合併等の区分に応じ、当該各号に定める特別勘定の金額又は期中特別勘定の金額は、当該適格合併等に係る合併法人等に引き継ぐものとする。
        <sup>art-48/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-8</sup>
        In the case where a domestic corporation has effected a qualified merger, qualified company split, or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph), the amount of a special account or special account during the period as prescribed in the following items is to be succeeded to by an acquiring corporation, etc. involved in the qualified merger, etc., in accordance with the category of the following qualified merger, etc.:
        <sup>machine translation, not official</sup>

          **一**  適格合併　当該適格合併の直前に有する保険金等に係る第一項の特別勘定の金額
          <sup>art-48/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-8/item-1</sup>
          qualified merger:The amount of a special account set forth in paragraph (1) pertaining to insurance monies, etc. that the domestic corporation holds as of immediately prior to the qualified merger;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  適格分割等　当該適格分割等の直前に有する保険金等に係る第一項の特別勘定の金額のうち当該適格分割等に係る分割承継法人等が取得改良期間（当該適格分割等の日から当該適格分割等に係る分割法人又は現物出資法人の当該保険金等の支払を受けた事業年度終了の日の翌日以後二年を経過した日の前日（指定日がある場合には、当該指定日）までの期間をいう。）内に行うことが見込まれる前条第一項に規定する取得又は改良に充てようとする当該保険金等に係るもの及び当該適格分割等に際して設けた保険金等に係る期中特別勘定の金額
          <sup>art-48/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-8/item-2</sup>
          qualified company split, etc.: The portion of the amount of a special account set forth in paragraph (1) pertaining to the insurance monies, etc. that the domestic corporation holds as of immediately prior to the qualified company split, etc. which pertains to the insurance monies, etc. to be spent for the acquisition or improvement prescribed in paragraph (1) of the preceding Article that is expected to be made by the succeeding corporation in a company split, etc. involved in the qualified company split, etc. during the acquisition/improvement period (meaning the period from the date of the qualified company split, etc. to the day preceding the day on which two years have elapsed from the day following the last day of the business year in which the splitting corporation or corporation making a capital contribution in kind involved in the qualified company split, etc. received the payment of the insurance monies, etc. (in the case where there is a designated date, up to the designated date)) and the amount of the special account during the period pertaining to insurance monies, etc. that the domestic corporation established upon the qualified company split, etc.
          <sup>machine translation, not official</sup>

        **第九項**  前項の規定は、第一項の特別勘定を設けている内国法人で適格分割等を行つたもの（当該特別勘定及び期中特別勘定の双方を設けている内国法人であつて、適格分割等により分割承継法人等に当該期中特別勘定の金額のみを引き継ぐものを除く。）にあつては、当該特別勘定を設けている内国法人が当該適格分割等の日以後二月以内に当該適格分割等により分割承継法人等に引き継ぐ当該特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-48/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-9</sup>
        With regard to a domestic corporation that has established a special account set forth in paragraph (1) and has effected a qualified company split, etc. (excluding a domestic corporation that has established both the special account and a special account during the period and carries over only the amount of the special account during the period to a succeeding corporation in a company split, etc. as a result of a qualified company split, etc.), the provisions of the preceding paragraph apply only in the case where the domestic corporation that has established the special account has submitted documents stating the amount of the special account to be carried over to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc. and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第十項**  第八項の規定により合併法人等が引継ぎを受けた第一項の特別勘定の金額又は期中特別勘定の金額は、当該合併法人等が同項の規定により設けている同項の特別勘定の金額とみなす。
        <sup>art-48/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-10</sup>
        The amount of a special account set forth in paragraph (1) or the amount of a special account during the period that an acquiring corporation, etc. has succeeded to pursuant to the provisions of paragraph (8) is deemed to be the amount of a special account set forth in paragraph (1) that the acquiring corporation, etc. has established pursuant to the provisions of the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十一項**  合併、分割、現物出資又は現物分配（第二条第十二号の五の二（定義）に規定する現物分配をいう。）が行われた場合における前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-48/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-48/par-11</sup>
        Necessary matters concerning the application of the provisions of the preceding paragraphs in the case where a merger, company split, contribution in kind to the capital of the receiving corporation, or in-kind distribution (meaning the in-kind distribution prescribed in Article 2, item (xii)-5-2 (Definitions)) has been effected are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第四十九条（特別勘定を設けた場合の保険金等で取得した固定資産等の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with Insurance Monies, etc. Where a Special Account Has Been Established)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-49 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-49</sup>

        **第一項**  前条第一項の特別勘定の金額（既に取り崩すべきこととなつたものを除く。）を有する内国法人が、同項に規定する期間（当該特別勘定の金額が同条第八項の規定により被合併法人から引継ぎを受けたものである場合その他の政令で定める場合には、政令で定める期間。第四項において「取得指定期間」という。）内に同条第一項に規定する取得又は改良をした場合において、その取得又は改良に係る固定資産につき、その取得又は改良をした日における当該特別勘定の金額のうちその取得又は改良に充てた保険金等に係るものとして政令で定めるところにより計算した金額（以下この項及び第四項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-49/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-49/par-1</sup>
        In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) of the preceding Article (excluding the amount already having been disposed of) has made an acquisition or improvement as prescribed in the paragraph during the period prescribed in the paragraph (in the case where the amount of the special account was the amount succeeded to from an acquired corporation pursuant to the provisions of paragraph (8) of the preceding Article or in other cases as specified by Cabinet Order, during the period specified by Cabinet Order; referred to as the "designated acquisition period" in paragraph (4)), when the book value of the fixed assets pertaining to the acquisition or improvement has been reduced by accounting for losses to within the limit of the amount calculated, as specified by Cabinet Order, as the portion of the special account as of the date of the acquisition or improvement that pertains to the insurance monies, etc. spent for the acquisition or improvement (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph and paragraph (4)) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  前項の規定は、確定申告書に同項に規定する減額し又は経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-49/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-49/par-2</sup>
        The provisions of the preceding paragraph apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount reduced or booked as prescribed in the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
        <sup>art-49/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-49/par-3</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  第一項の特別勘定の金額を有する内国法人が適格分割、適格現物出資又は適格現物分配（以下この項及び次項において「適格分割等」という。）を行い、かつ、当該内国法人が当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に第一項に規定する取得又は改良をした場合（当該取得又は改良に係る取得指定期間内に当該取得又は改良をし、かつ、当該取得又は改良をした固定資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転する場合に限る。）において、当該固定資産につき、圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、当該減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-49/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-49/par-4</sup>
        In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) has effected a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this paragraph and the following paragraph) and where the domestic corporation has made an acquisition or improvement as prescribed in paragraph (1) during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc. (limited to the case where the acquisition or improvement has been made during the designated acquisition period pertaining to the acquisition or improvement, and the acquired or improved Fixed Assets are to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind as a result of the qualified company split, etc.), when the book value of the Fixed Assets has been reduced to within the advanced depreciation limit, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第五項**  前項の規定は、同項に規定する内国法人が適格分割等の日以後二月以内に同項に規定する減額した金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-49/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-49/par-5</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation prescribed in the paragraph has submitted documents stating the amount equivalent to the reduced amount prescribed in the paragraph and other matters as specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第六項**  合併法人、分割承継法人、被現物出資法人又は被現物分配法人が適格合併、適格分割、適格現物出資又は適格現物分配により被合併法人、分割法人、現物出資法人又は現物分配法人において第一項又は第四項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-49/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-49/par-6</sup>
        In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind has received the transfer of any of the Fixed Assets to which the provisions of paragraph (1) or paragraph (4) had been applied under an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind, as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution, the acquisition cost of the Fixed Assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第五十条（交換により取得した資産の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-50 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50</sup>

        **第一項**  内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度において、一年以上有していた固定資産（当該内国法人が適格合併、適格分割、適格現物出資又は適格現物分配（以下この項及び第七項において「適格組織再編成」という。）により被合併法人、分割法人、現物出資法人又は現物分配法人（以下この項及び第七項において「被合併法人等」という。）から移転を受けたもので、当該被合併法人等と当該内国法人の有していた期間の合計が一年以上であるものを含む。）で次の各号に掲げるものをそれぞれ他の者が一年以上有していた固定資産（当該他の者が適格組織再編成により被合併法人等から移転を受けたもので、当該被合併法人等と当該他の者の有していた期間の合計が一年以上であるものを含む。）で当該各号に掲げるもの（交換のために取得したと認められるものを除く。）と交換し、その交換により取得した当該各号に掲げる資産（以下この条において「取得資産」という。）をその交換により譲渡した当該各号に掲げる資産（以下この条において「譲渡資産」という。）の譲渡の直前の用途と同一の用途に供した場合において、その取得資産につき、その交換により生じた差益金の額として政令で定めるところにより計算した金額の範囲内でその帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-50/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-1</sup>
        In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) has, in each business year, exchanged any of the following Fixed Assets that it had owned for one year or more (including Fixed Assets that the domestic corporation had received from an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind (hereinafter referred to as an "acquired corporation, etc." in this paragraph and paragraph (7)) as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph and paragraph (7)) and that had been owned by the acquired corporation, etc. and the domestic corporation for one year or more in total) with the relevant Fixed Assets listed as follows that other persons had owned for one year or more (including Fixed Assets that the other persons had received from an acquired corporation, etc. as a result of qualified organizational restructuring and that had been owned by the acquired corporation, etc. and the other persons for one year or more in total) (such Fixed Assets exclude those deemed to have been acquired for the purpose of exchanging them with other assets), and has used the following assets that it acquired through the exchange (hereinafter referred to as the "acquired assets" in this Article) for the same usage as that of the relevant assets listed as follows that it transferred through the exchange (hereinafter referred to as the "transferred assets" in this Article) immediately prior to the transfer, when the book value of the acquired assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount calculated as specified by Cabinet Order as the amount of gain on the exchange, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year:
        <sup>machine translation, not official</sup>

          **一**  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地（同法第四十三条第一項（農作物栽培高度化施設に関する特例）の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地を含む。）の上に存する耕作（同法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。）に関する権利を含む。）
          <sup>art-50/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-1/item-1</sup>
          land (including superficies and leasehold rights for the purpose of owning buildings or structures, and rights relating to cultivation (including the cultivation of crops deemed to constitute cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act) on cropland as prescribed in Article 2, paragraph (1) (Definitions) of the Cropland Act (Act No. 229 of 1952) (including cropland as prescribed in Article 2, paragraph (1) of that Act to which that Act applies by deeming the cultivation of crops to constitute cultivation pursuant to the provisions of Article 43, paragraph (1) (Special Provisions on Facilities for Advanced Crop Cultivation) of that Act));
          <sup>machine translation, not official</sup>

          **二**  建物（これに附属する設備及び構築物を含む。）
          <sup>art-50/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-1/item-2</sup>
          a building (including the facilities and structures attached thereto);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  機械及び装置
          <sup>art-50/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-1/item-3</sup>
          machinery and equipment;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **四**  船舶
          <sup>art-50/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-1/item-4</sup>
          a vessel; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **五**  鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利を含む。）
          <sup>art-50/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-1/item-5</sup>
          a mining right (this includes a mining lease right, a right of quarrying, or any other right to dig or quarry soil and stone).
          <sup>machine translation, not official</sup>

        **第二項**  前項及び第五項の規定は、これらの規定の交換の時における取得資産の価額と譲渡資産の価額との差額がこれらの価額のうちいずれか多い価額の百分の二十に相当する金額を超える場合には、適用しない。
        <sup>art-50/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-2</sup>
        The provisions of the preceding paragraph and paragraph (5) do not apply in the case where the difference between the value of the acquired assets and that of the transferred assets at the time of an exchange set forth in these provisions exceeds 20 percent of the larger value of either of these.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  第一項の規定は、確定申告書に同項に規定する減額した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-50/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-3</sup>
        The provisions of paragraph (1) apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount reduced as prescribed in the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
        <sup>art-50/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-4</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  内国法人が、適格分割、適格現物出資又は適格現物分配（以下この項及び次項において「適格分割等」という。）により取得資産（当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に、第一項に規定する交換により取得をし、譲渡資産の譲渡の直前の用途と同一の用途に供したものに限る。）を分割承継法人、被現物出資法人又は被現物分配法人に移転する場合において、当該取得資産につき、同項に規定する計算した金額に相当する金額の範囲内でその帳簿価額を減額したときは、当該減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-50/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-5</sup>
        In the case where a domestic corporation transfers, as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this paragraph and the following paragraph), any acquired assets (limited to assets that had been acquired through an exchange as prescribed in paragraph (1) during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc. and used for the same usage as that of the transferred assets immediately prior to the transfer) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind, when the book value of the acquired assets has been reduced to within the amount equivalent to the calculated amount prescribed in paragraph (1), the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第六項**  前項の規定は、同項の内国法人が適格分割等の日以後二月以内に同項に規定する減額した金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-50/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-6</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted documents stating the amount equivalent to the reduced amount prescribed in the paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第七項**  合併法人、分割承継法人、被現物出資法人又は被現物分配法人が適格組織再編成により被合併法人等において第一項又は第五項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-50/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-50/par-7</sup>
        In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind has received the transfer of any of the Fixed Assets to which the provisions of paragraph (1) or paragraph (5) had been applied under an acquired corporation, etc. as a result of a qualified organizational restructuring, the acquisition cost of the Fixed Assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第五十一条  〔削除 / repealed〕
<sup>art-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-51</sup>

        **第一項**  削除
        <sup>art-51/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-51/par-1</sup>

## 第七目　貸倒引当金 — Division 7 Reserve for Bad Debts
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-7</sup>

### 第五十二条
<sup>art-52 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52</sup>

        **第一項**  次に掲げる内国法人が、その有する金銭債権（債券に表示されるべきものを除く。以下この項及び次項において同じ。）のうち、更生計画認可の決定に基づいて弁済を猶予され、又は賦払により弁済されることその他の政令で定める事実が生じていることによりその一部につき貸倒れその他これに類する事由による損失が見込まれるもの（当該金銭債権に係る債務者に対する他の金銭債権がある場合には、当該他の金銭債権を含む。以下この条において「個別評価金銭債権」という。）のその損失の見込額として、各事業年度（被合併法人の適格合併に該当しない合併の日の前日の属する事業年度及び残余財産の確定（その残余財産の分配が適格現物分配に該当しないものに限る。次項において同じ。）の日の属する事業年度を除く。）において損金経理により貸倒引当金勘定に繰り入れた金額については、当該繰り入れた金額のうち、当該事業年度終了の時において当該個別評価金銭債権の取立て又は弁済の見込みがないと認められる部分の金額を基礎として政令で定めるところにより計算した金額（第五項において「個別貸倒引当金繰入限度額」という。）に達するまでの金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-52/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1</sup>
        With regard to the amount that any of the following domestic corporations has accounted for as a loss and credited to the reserve for bad debts in each business year (excluding the business year containing the day preceding the date of a merger of an acquired corporation that does not fall under the category of a qualified merger and the business year containing the date of the determination of residual assets (limited to a determination where the distribution of residual assets does not fall under the category of a qualified in-kind distribution; the same applies in the following paragraph)) as the prospective amount of loss on monetary claims that it holds (excluding those that should be represented by bonds; hereinafter the same applies in this paragraph and the following paragraph), part of which are expected to generate a loss due to bad debts or any other equivalent grounds as a result of the occurrence of the fact that the payment has been granted a grace period or is to be made in installments based on an order on the confirmation of a reorganization plan or any other fact specified by Cabinet Order (in the case where there are other monetary claims against the debtor of the monetary claims, including those other monetary claims; hereinafter such monetary claims are referred to as "individually assessed monetary claims" in this Article), the portion of the credited amount up to the amount calculated as specified by Cabinet Order based on the amount of the portion for which it is found that there is no prospect of the collection or payment of the individually assessed monetary claims as of the end of the business year (such calculated amount is referred to as the "limit to individual credit reserve for bad debts" in paragraph (5)) is included in deductible expenses, when calculating the amount of income for the business year:
        <sup>machine translation, not official</sup>

          **一**  当該事業年度終了の時において次に掲げる法人に該当する内国法人
          <sup>art-52/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-1</sup>
          a domestic corporation that falls under any of the following corporations as of the end of the business year:
          <sup>machine translation, not official</sup>

            **イ**  普通法人（投資法人及び特定目的会社を除く。）のうち、資本金の額若しくは出資金の額が一億円以下であるもの（第六十六条第五項第二号又は第三号（各事業年度の所得に対する法人税の税率）に掲げる法人に該当するもの及び同条第六項に規定する大通算法人を除く。）又は資本若しくは出資を有しないもの（同項に規定する大通算法人を除く。）
            <sup>art-52/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-1/sub-1</sup>
            an ordinary corporation (excluding an investment corporation and a specific purpose company) whose stated capital or capital contributions are 100 million yen or less (excluding a corporation falling under the corporations listed in Article 66, paragraph (5), item (ii) or item (iii) (Tax Rate for Corporation Tax on Income for Each Business Year) and a large group tax sharing corporation prescribed in paragraph (6) of that Article), or that has no stated capital or capital contributions (excluding a large group tax sharing corporation prescribed in that paragraph);
            <sup>machine translation, not official</sup>

            **ロ**  公益法人等又は協同組合等
            <sup>art-52/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-1/sub-2</sup>
            a public interest corporation, etc. or a cooperative, etc.;
            <sup>machine translation, not official</sup>

            **ハ**  人格のない社団等
            <sup>art-52/par-1/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-1/sub-3</sup>
            an association or foundation without juridical personality;
            <sup>machine translation, not official</sup>

          **二**  次に掲げる内国法人
          <sup>art-52/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-2</sup>
          any of the following domestic corporations:
          <sup>machine translation, not official</sup>

            **イ**  銀行法（昭和五十六年法律第五十九号）第二条第一項（定義等）に規定する銀行
            <sup>art-52/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-2/sub-1</sup>
            a bank prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Banking Act (Act No. 59 of 1981);
            <sup>machine translation, not official</sup>

            **ロ**  保険業法（平成七年法律第百五号）第二条第二項（定義）に規定する保険会社
            <sup>art-52/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-2/sub-2</sup>
            an insurance company prescribed in Article 2, paragraph (2) (Definitions) of the Insurance Business Act (Act No. 105 of 1995);
            <sup>machine translation, not official</sup>

            **ハ**  イ又はロに掲げるものに準ずるものとして政令で定める内国法人
            <sup>art-52/par-1/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-2/sub-3</sup>
            a domestic corporation specified by Cabinet Order as being equivalent to those listed in (a) or (b); and
            <sup>machine translation, not official</sup>

          **三**  第六十四条の二第一項（リース取引に係る所得の金額の計算）の規定により売買があつたものとされる同項に規定するリース資産の対価の額に係る金銭債権を有する内国法人その他の金融に関する取引に係る金銭債権を有する内国法人として政令で定める内国法人（前二号に掲げる内国法人を除く。）
          <sup>art-52/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-1/item-3</sup>
          a domestic corporation holding monetary claims pertaining to the consideration for the lease assets prescribed in Article 64-2, paragraph (1) (Calculation of the Amount of Income Related to Lease Transactions) that are deemed to have been sold and purchased pursuant to the provisions of that paragraph, or any other domestic corporation specified by Cabinet Order as a domestic corporation holding monetary claims pertaining to transactions related to financing (excluding the domestic corporations listed in the preceding two items).
          <sup>machine translation, not official</sup>

        **第二項**  前項各号に掲げる内国法人が、その有する売掛金、貸付金その他これらに準ずる金銭債権（個別評価金銭債権を除く。以下この条において「一括評価金銭債権」という。）の貸倒れによる損失の見込額として、各事業年度（被合併法人の適格合併に該当しない合併の日の前日の属する事業年度及び残余財産の確定の日の属する事業年度を除く。）において損金経理により貸倒引当金勘定に繰り入れた金額については、当該繰り入れた金額のうち、当該事業年度終了の時において有する一括評価金銭債権の額及び最近における売掛金、貸付金その他これらに準ずる金銭債権の貸倒れによる損失の額を基礎として政令で定めるところにより計算した金額（第六項において「一括貸倒引当金繰入限度額」という。）に達するまでの金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-52/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-2</sup>
        The amount that a domestic corporation listed in any of the items of the preceding paragraph has accounted for as a loss and credited to the reserve for bad debts in each business year (excluding the business year containing the day preceding the date of a merger of an acquired corporation that does not fall under the category of a qualified merger and the business year containing the date of the determination of residual assets) to be the prospective net operating loss due to the bad debts of their accounts receivable, loans, or any other equivalent monetary claims (excluding individually assessed monetary claims; hereinafter referred to as "collectively assessed monetary claims" in this Article), is included in deductible expenses, when calculating the amount of income for the business year, up to the amount calculated as specified by Cabinet Order, based on the amount of collectively assessed monetary claims as of the end of the business year and the recent net operating loss due to the bad debts of the accounts receivable, loans, or any other equivalent monetary claims (referred to as the "limit to collective credit reserve for bad debts" in paragraph (6)).
        <sup>machine translation, not official</sup>

        **第三項**  前二項の規定は、確定申告書にこれらの規定に規定する貸倒引当金勘定に繰り入れた金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-52/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-3</sup>
        The provisions of the preceding two paragraphs apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount credited to the reserve for bad debts prescribed in these provisions.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項及び第二項の規定を適用することができる。
        <sup>art-52/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-4</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1) and paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  内国法人が、適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この条において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人に個別評価金銭債権を移転する場合（当該適格分割等の直前の時を事業年度終了の時とした場合に当該内国法人が第一項各号に掲げる法人に該当する場合に限る。）において、当該個別評価金銭債権について同項の貸倒引当金勘定に相当するもの（以下この条において「期中個別貸倒引当金勘定」という。）を設けたときは、その設けた期中個別貸倒引当金勘定の金額に相当する金額のうち、当該個別評価金銭債権につき当該適格分割等の直前の時を事業年度終了の時とした場合に同項の規定により計算される個別貸倒引当金繰入限度額に相当する金額に達するまでの金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-52/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-5</sup>
        In the case where a domestic corporation transfers individually assessed monetary claims to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to as a "qualified company split, etc." in this Article) (limited to the case where the domestic corporation would fall under any of the corporations listed in the items of paragraph (1) if the time immediately prior to the qualified company split, etc. were deemed to be the end of the business year), when an account equivalent to the reserve for bad debts set forth in that paragraph (hereinafter referred to as the "reserve for bad debts on individually assessed monetary claims during the period" in this Article) has been established with regard to the individually assessed monetary claims, the portion of the amount equivalent to the amount of the reserve for bad debts on individually assessed monetary claims during the period established as above, up to the amount equivalent to the limit to individual credit reserve for bad debts calculated as prescribed in that paragraph with regard to the individually assessed monetary claims by deeming the time immediately prior to the qualified company split, etc. to be the end of the business year, is included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第六項**  内国法人が、適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に一括評価金銭債権を移転する場合（当該適格分割等の直前の時を事業年度終了の時とした場合に当該内国法人が第一項各号に掲げる法人に該当する場合に限る。）において、当該一括評価金銭債権について第二項の貸倒引当金勘定に相当するもの（以下この条において「期中一括貸倒引当金勘定」という。）を設けたときは、その設けた期中一括貸倒引当金勘定の金額に相当する金額のうち、当該一括評価金銭債権につき当該適格分割等の直前の時を事業年度終了の時とした場合に同項の規定により計算される一括貸倒引当金繰入限度額に相当する金額に達するまでの金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-52/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-6</sup>
        In the case where a domestic corporation transfers collectively assessed monetary claims to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind as a result of a qualified company split, etc. (limited to the case where the domestic corporation would fall under any of the corporations listed in the items of paragraph (1) if the time immediately prior to the qualified company split, etc. were deemed to be the end of the business year), when an account equivalent to the reserve for bad debts set forth in paragraph (2) (hereinafter referred to as the "reserve for bad debts on collectively assessed monetary claims during the period" in this Article) has been established with regard to the collectively assessed monetary claims, the portion of the amount equivalent to the amount of the reserve for bad debts on collectively assessed monetary claims during the period established as above, up to the amount equivalent to the limit to collective credit reserve for bad debts calculated as prescribed in that paragraph with regard to the collectively assessed monetary claims by deeming the time immediately prior to the qualified company split, etc. to be the end of the business year, is included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第七項**  前二項の規定は、これらの規定に規定する内国法人が適格分割等の日以後二月以内に期中個別貸倒引当金勘定の金額又は期中一括貸倒引当金勘定の金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-52/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-7</sup>
        The provisions of the preceding two paragraphs apply only in the case where the domestic corporation prescribed in these provisions has submitted documents stating the amount equivalent to the amount of the reserve for bad debts on individually assessed monetary claims during the period or the amount of the reserve for bad debts on collectively assessed monetary claims during the period and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第八項**  内国法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項及び第十一項において「適格組織再編成」という。）を行つた場合には、次の各号に掲げる適格組織再編成の区分に応じ当該各号に定める貸倒引当金勘定の金額又は期中個別貸倒引当金勘定の金額若しくは期中一括貸倒引当金勘定の金額は、当該適格組織再編成に係る合併法人、分割承継法人、被現物出資法人又は被現物分配法人（第十一項において「合併法人等」という。）に引き継ぐものとする。
        <sup>art-52/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-8</sup>
        In the case where a domestic corporation has effected a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph and paragraph (11)), the amount of the reserve for bad debts, or the amount of the reserve for bad debts on individually assessed monetary claims during the period or the amount of the reserve for bad debts on collectively assessed monetary claims during the period, prescribed in the following items, in accordance with the category of qualified organizational restructuring listed in the relevant item, is to be succeeded to by an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as an "acquiring corporation, etc." in paragraph (11)) involved in the qualified organizational restructuring:
        <sup>machine translation, not official</sup>

          **一**  適格合併又は適格現物分配（残余財産の全部の分配に限る。）　第一項又は第二項の規定により当該適格合併の日の前日又は当該残余財産の確定の日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額
          <sup>art-52/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-8/item-1</sup>
          qualified merger or qualified in-kind distribution (limited to a distribution of all residual assets): The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger or the date of the determination of residual assets, pursuant to these provisions; and
          <sup>machine translation, not official</sup>

          **二**  適格分割等　第五項又は第六項の規定により当該適格分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中個別貸倒引当金勘定の金額又は期中一括貸倒引当金勘定の金額
          <sup>art-52/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-8/item-2</sup>
          qualified company split, etc.: The amount of the reserve for bad debts on individually assessed monetary claims during the period or the amount of the reserve for bad debts on collectively assessed monetary claims during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc., pursuant to the provisions of paragraph (5) or paragraph (6).
          <sup>machine translation, not official</sup>

        **第九項**  第一項、第二項、第五項及び第六項の規定の適用については、個別評価金銭債権及び一括評価金銭債権には、次に掲げる金銭債権を含まないものとする。
        <sup>art-52/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-9</sup>
        With regard to the application of the provisions of paragraph (1), paragraph (2), paragraph (5), and paragraph (6), individually assessed monetary claims and collectively assessed monetary claims do not include the following monetary claims:
        <sup>machine translation, not official</sup>

          **一**  第一項第三号に掲げる内国法人（第五項又は第六項の規定を適用する場合にあつては、適格分割等の直前の時を事業年度終了の時とした場合に同号に掲げる内国法人に該当するもの）が有する金銭債権のうち当該内国法人の区分に応じ政令で定める金銭債権以外のもの
          <sup>art-52/par-9/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-9/item-1</sup>
          monetary claims held by a domestic corporation listed in paragraph (1), item (iii) (in the case of applying the provisions of paragraph (5) or paragraph (6), a domestic corporation that would fall under the domestic corporation listed in that item if the time immediately prior to the qualified company split, etc. were deemed to be the end of the business year), other than the monetary claims specified by Cabinet Order in accordance with the category of the domestic corporation; and
          <sup>machine translation, not official</sup>

          **二**  内国法人が当該内国法人との間に完全支配関係がある他の法人に対して有する金銭債権
          <sup>art-52/par-9/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-9/item-2</sup>
          monetary claims that a domestic corporation holds against another corporation that has a full controlling interest with the domestic corporation.
          <sup>machine translation, not official</sup>

        **第十項**  第一項又は第二項の規定により各事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額は、当該事業年度の翌事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-52/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-10</sup>
        The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for each business year pursuant to these provisions, is included in gross profits, when calculating the amount of income for the following business year after the business year.
        <sup>machine translation, not official</sup>

        **第十一項**  第八項の規定により合併法人等が引継ぎを受けた貸倒引当金勘定の金額又は期中個別貸倒引当金勘定の金額若しくは期中一括貸倒引当金勘定の金額は、当該合併法人等の適格組織再編成の日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-52/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-11</sup>
        The amount of the reserve for bad debts, or the amount of the reserve for bad debts on individually assessed monetary claims during the period or the amount of the reserve for bad debts on collectively assessed monetary claims during the period, succeeded to by an acquiring corporation, etc. pursuant to the provisions of paragraph (8) is included in gross profits, when calculating the amount of income for the business year containing the date of a qualified organizational restructuring of the acquiring corporation, etc.
        <sup>machine translation, not official</sup>

        **第十二項**  普通法人又は協同組合等が公益法人等に該当することとなる場合の当該普通法人又は協同組合等のその該当することとなる日の前日の属する事業年度については、第一項及び第二項の規定は、適用しない。
        <sup>art-52/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-12</sup>
        In the case where an ordinary corporation or a cooperative, etc. falls under the category of a public interest corporation, etc., the provisions of paragraph (1) and paragraph (2) do not apply to the business year of the ordinary corporation or cooperative, etc. containing the day preceding the day on which it falls under the category.
        <sup>machine translation, not official</sup>

        **第十三項**  第三項、第四項及び第七項に定めるもののほか、第一項、第二項、第五項、第六項及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-52/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-52/par-13</sup>
        Beyond what is provided for in paragraph (3), paragraph (4), and paragraph (7), necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), paragraph (5), paragraph (6), and paragraph (8) to the preceding paragraph are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第七目の二　賃貸借取引に係る費用 — Division 7-2 Expenses Related to Rental Transactions
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-7-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-7-2</sup>

### 第五十三条
<sup>art-53 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-53</sup>

        **第一項**  内国法人が資産の賃貸借で第六十四条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引以外のもの（以下この項において「賃貸借取引」という。）によりその賃貸借取引の目的となる資産の賃借を行つた場合において、その賃貸借取引に係る契約をした事業年度以後の各事業年度においてその契約に基づき当該内国法人が支払うこととされている金額（その資産の賃借のために要する費用の額又はその資産を事業の用に供するために直接要する費用の額を含むものとし、次に掲げる額に該当するものを除く。）があるときは、その支払うこととされている金額のうち当該各事業年度において債務の確定した部分の金額は、当該各事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-53/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-53/par-1</sup>
        In the case where a domestic corporation has leased the assets that are the subject matter of a rental transaction through a lease of assets other than a lease transaction prescribed in Article 64-2, paragraph (3) (Calculation of the Amount of Income Related to Lease Transactions) (hereinafter referred to as a "rental transaction" in this paragraph), if there is an amount that the domestic corporation is to pay under the contract for the rental transaction in each business year on or after the business year in which it concluded the contract (including the amount of expenses required for leasing the assets or the amount of expenses directly required for using the assets for business, and excluding any amount falling under the following amounts), the portion of the amount to be paid for which the obligation has been determined in each such business year is included in deductible expenses, when calculating the amount of income for each such business year:
        <sup>machine translation, not official</sup>

          **一**  第二十二条第三項第一号（各事業年度の所得の金額の計算の通則）に掲げる原価の額
          <sup>art-53/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-53/par-1/item-1</sup>
          the amount of cost listed in Article 22, paragraph (3), item (i) (General Rules for Calculation of the Amount of Income for Each Business Year); and
          <sup>machine translation, not official</sup>

          **二**  固定資産の取得に要した金額とされるべき費用の額及び繰延資産となる費用の額
          <sup>art-53/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-53/par-1/item-2</sup>
          the amount of expenses to be treated as the amount required for the acquisition of Fixed Assets and the amount of expenses that become deferred assets.
          <sup>machine translation, not official</sup>

        **第二項**  前項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-53/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-53/par-2</sup>
        Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第七目の三　譲渡制限付株式を対価とする費用等 — Division 7-3 Expenses, etc. in Exchange for Restricted Shares
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-7-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-7-3</sup>

### 第五十四条（譲渡制限付株式を対価とする費用の帰属事業年度の特例） — Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares
<sup>caption: machine translation, not official</sup>
<sup>art-54 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54</sup>

        **第一項**  内国法人が個人から役務の提供を受ける場合において、当該役務の提供に係る費用の額につき譲渡制限付株式（譲渡についての制限その他の条件が付されている株式（出資を含む。）として政令で定めるものをいう。以下この項において同じ。）であつて次に掲げる要件に該当するもの（以下この項及び第三項において「特定譲渡制限付株式」という。）が交付されたとき（合併又は分割型分割に際し当該合併又は分割型分割に係る被合併法人又は分割法人の当該特定譲渡制限付株式を有する者に対し交付される当該合併又は分割型分割に係る合併法人又は分割承継法人の譲渡制限付株式その他の政令で定める譲渡制限付株式（第三項において「承継譲渡制限付株式」という。）が交付されたときを含む。）は、当該個人において当該役務の提供につき所得税法その他所得税に関する法令の規定により当該個人の同法に規定する給与所得その他の政令で定める所得の金額に係る収入金額とすべき金額又は総収入金額に算入すべき金額（次項及び第三項において「給与等課税額」という。）が生ずることが確定した日において当該役務の提供を受けたものとして、この法律の規定を適用する。
        <sup>art-54/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54/par-1</sup>
        In the case where a domestic corporation receives the provision of services from an individual, when restricted shares (meaning shares (including capital contributions) to which restrictions on transfer or other conditions are attached, as specified by Cabinet Order; hereinafter the same applies in this paragraph) that satisfy the following requirements (hereinafter referred to as "specified restricted shares" in this paragraph and paragraph (3)) have been delivered with regard to the amount of expenses for the provision of the services (including when, upon a merger or company split by split-off, restricted shares of the acquiring corporation or succeeding corporation in a company split involved in the merger or company split by split-off that are delivered to a person who holds the specified restricted shares of the acquired corporation or splitting corporation involved in the merger or company split by split-off, or any other restricted shares specified by Cabinet Order (referred to as "succeeding restricted shares" in paragraph (3)), have been delivered), the provisions of this Act apply by deeming that the domestic corporation had received the provision of the services as of the day on which it has been determined that, with regard to the provision of the services, the amount to be included in the individual's revenue pertaining to the amount of employment income as prescribed in the Income Tax Act or other income specified by Cabinet Order, or the amount to be included in the individual's gross revenue, pursuant to the provisions of the Income Tax Act or other laws and regulations on income tax (referred to as the "amount taxable as earnings, etc." in the following paragraph and paragraph (3)) arises for the individual:
        <sup>machine translation, not official</sup>

          **一**  当該譲渡制限付株式が当該役務の提供の対価として当該個人に生ずる債権の給付と引換えに当該個人に交付されるものであること。
          <sup>art-54/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54/par-1/item-1</sup>
          that the restricted shares are delivered to the individual in exchange for the delivery of the claims arising on the individual as the consideration for the provision of the services; or
          <sup>machine translation, not official</sup>

          **二**  前号に掲げるもののほか、当該譲渡制限付株式が実質的に当該役務の提供の対価と認められるものであること。
          <sup>art-54/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54/par-1/item-2</sup>
          beyond what is listed in the preceding item, that the restricted shares are found to be substantially the consideration for the provision of the services.
          <sup>machine translation, not official</sup>

        **第二項**  前項に規定する場合において、同項の個人において同項の役務の提供につき給与等課税額が生じないときは、当該役務の提供を受ける内国法人の当該役務の提供を受けたことによる費用の額又は当該役務の全部若しくは一部の提供を受けられなかつたことによる損失の額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-54/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54/par-2</sup>
        In the case prescribed in the preceding paragraph, if the amount taxable as earnings, etc. does not arise for the individual referred to in that paragraph with regard to the provision of the services referred to in that paragraph, the amount of expenses incurred by the domestic corporation receiving the provision of the services due to having received the provision of the services or the amount of loss due to not having been able to receive the provision of all or part of the services is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第三項**  第一項の個人から役務の提供を受ける内国法人は、特定譲渡制限付株式の一株当たりの交付の時の価額、交付数、その事業年度において給与等課税額が生ずること又は生じないことが確定した数その他当該特定譲渡制限付株式又は承継譲渡制限付株式の状況に関する明細書を当該事業年度の確定申告書に添付しなければならない。
        <sup>art-54/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54/par-3</sup>
        A domestic corporation that receives the provision of services from the individual referred to in paragraph (1) must attach to its Final Return for the business year a detailed statement concerning the value per share of the specified restricted shares at the time of delivery, the number delivered, the number for which it has been determined in the business year that the amount taxable as earnings, etc. arises or does not arise, and any other status of the specified restricted shares or succeeding restricted shares.
        <sup>machine translation, not official</sup>

        **第四項**  前項に定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-54/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54/par-4</sup>
        Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第五十四条の二（新株予約権を対価とする費用の帰属事業年度の特例等） — (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-54-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2</sup>

        **第一項**  内国法人が個人から役務の提供を受ける場合において、当該役務の提供に係る費用の額につき譲渡制限付新株予約権（譲渡についての制限その他の条件が付されている新株予約権として政令で定めるものをいう。以下この項において同じ。）であつて次に掲げる要件に該当するもの（以下この条において「特定新株予約権」という。）が交付されたとき（合併、分割、株式交換又は株式移転（以下この項において「合併等」という。）に際し当該合併等に係る被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人の当該特定新株予約権を有する者に対し交付される当該合併等に係る合併法人、分割承継法人、株式交換完全親法人又は株式移転完全親法人の譲渡制限付新株予約権（第三項及び第四項において「承継新株予約権」という。）が交付されたときを含む。）は、当該個人において当該役務の提供につき所得税法その他所得税に関する法令の規定により当該個人の同法に規定する給与所得その他の政令で定める所得の金額に係る収入金額とすべき金額又は総収入金額に算入すべき金額を生ずべき事由（次項において「給与等課税事由」という。）が生じた日において当該役務の提供を受けたものとして、この法律の規定を適用する。
        <sup>art-54-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-1</sup>
        In the case where a domestic corporation receives the provision of services from an individual, when restricted share options (meaning share options to which restrictions on transfer or other conditions are attached, as specified by Cabinet Order; hereinafter the same applies in this paragraph) that satisfy the following requirements (hereinafter referred to as "specified share options" in this Article) have been delivered with regard to the amount of expenses for the provision of the services (including when, upon a merger, company split, share exchange, or share transfer (hereinafter referred to as a "merger, etc." in this paragraph), restricted share options of the acquiring corporation, succeeding corporation in a company split, wholly owning parent corporation in a share exchange, or wholly owning parent corporation in a share transfer involved in the merger, etc. (referred to as "succeeding share options" in paragraph (3) and paragraph (4)) that are delivered to a person who holds the specified share options of the acquired corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer involved in the merger, etc. have been delivered), the provisions of this Act apply by deeming that the domestic corporation had received the provision of the services as of the day on which the grounds occurred, with regard to the provision of the services, for the emergence for the individual of the amount to be included in the individual's revenue pertaining to the amount of employment income as prescribed in the Income Tax Act or other income specified by Cabinet Order, or the amount to be included in the individual's gross revenue, pursuant to the provisions of the Income Tax Act or other laws and regulations on income tax (such grounds are referred to as "grounds for taxation on earnings, etc." in the following paragraph):
        <sup>machine translation, not official</sup>

          **一**  当該譲渡制限付新株予約権と引換えにする払込みに代えて当該役務の提供の対価として当該個人に生ずる債権をもつて相殺されること。
          <sup>art-54-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-1/item-1</sup>
          that the claims arising on the individual as the consideration for the provision of the services are offset in lieu of the payment in exchange for the restricted share options; or
          <sup>machine translation, not official</sup>

          **二**  前号に掲げるもののほか、当該譲渡制限付新株予約権が実質的に当該役務の提供の対価と認められるものであること。
          <sup>art-54-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-1/item-2</sup>
          beyond what is listed in the preceding item, that the restricted share options are found to be substantially the consideration for the provision of the services.
          <sup>machine translation, not official</sup>

        **第二項**  前項に規定する場合において、同項の個人において同項の役務の提供につき給与等課税事由が生じないときは、当該役務の提供を受ける内国法人の当該役務の提供を受けたことによる費用の額又は当該役務の全部若しくは一部の提供を受けられなかつたことによる損失の額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-54-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-2</sup>
        In the case prescribed in the preceding paragraph, if the grounds for taxation on earnings, etc. do not arise for the individual referred to in that paragraph with regard to the provision of the services referred to in that paragraph, the amount of expenses incurred by the domestic corporation receiving the provision of the services due to having received the provision of the services or the amount of loss due to not having been able to receive the provision of all or part of the services is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第三項**  前項に規定する場合において、特定新株予約権（承継新株予約権を含む。）が消滅をしたときは、当該消滅による利益の額は、これらの新株予約権を発行した法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-54-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-3</sup>
        In the case prescribed in the preceding paragraph, when specified share options (including succeeding share options) have become extinct, the amount of gain on the extinction is excluded from gross profits, when calculating the amount of income of the corporation that issued those share options for each business year.
        <sup>machine translation, not official</sup>

        **第四項**  第一項の個人から役務の提供を受ける内国法人は、特定新株予約権の一個当たりの交付の時の価額、交付数、その事業年度において行使された数その他当該特定新株予約権又は承継新株予約権の状況に関する明細書を当該事業年度の確定申告書に添付しなければならない。
        <sup>art-54-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-4</sup>
        A domestic corporation that receives the provision of services from the individual referred to in paragraph (1) must attach to its Final Return for the business year a detailed statement concerning the value per unit of the specified share options at the time of delivery, the number delivered, the number exercised in the business year, and any other status of the specified share options or succeeding share options.
        <sup>machine translation, not official</sup>

        **第五項**  内国法人が新株予約権（投資信託及び投資法人に関する法律第二条第十七項（定義）に規定する新投資口予約権を含む。以下この項において同じ。）を発行する場合において、その新株予約権と引換えに払い込まれる金銭の額（金銭の払込みに代えて給付される金銭以外の資産の価額及び相殺される債権の額を含む。以下この項において同じ。）がその新株予約権のその発行の時の価額に満たないとき（その新株予約権を無償で発行したときを含む。）、又はその新株予約権と引換えに払い込まれる金銭の額がその新株予約権のその発行の時の価額を超えるときは、その満たない部分の金額（その新株予約権を無償で発行した場合には、その発行の時の価額）又はその超える部分の金額に相当する金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額又は益金の額に算入しない。
        <sup>art-54-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-5</sup>
        In the case where a domestic corporation issues share options (including new investment unit options prescribed in Article 2, paragraph (17) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph) and where the amount of monies to be paid in exchange for the share options (including the value of assets other than monies to be delivered in lieu of the payment of monies and the amount of claims to be offset; hereinafter the same applies in this paragraph) does not reach the value of the share options at the time of issuance (including the case where the domestic corporation has issued the share options without compensation), or where the amount of monies to be paid in exchange for the share options exceeds the value of the share options at the time of issuance, the amount equivalent to the shortfall (in the case where the domestic corporation has issued the share options without compensation, the value of the share options at the time of issuance) or the amount equivalent to the excess is excluded from deductible expenses or gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第六項**  第四項に定めるもののほか、第一項から第三項まで又は前項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-54-2/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-54-2/par-6</sup>
        Beyond what is provided for in paragraph (4), necessary matters concerning the application of the provisions of paragraphs (1) through (3) or the preceding paragraph are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第七目の四　不正行為等に係る費用等 — Division 7-4 Expenses Related to Unlawful Acts
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-7-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-7-4</sup>

### 第五十五条
<sup>art-55 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55</sup>

        **第一項**  内国法人が、その所得の金額若しくは欠損金額又は法人税の額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装すること（以下この条において「隠蔽仮装行為」という。）によりその法人税の負担を減少させ、又は減少させようとする場合には、当該隠蔽仮装行為に要する費用の額又は当該隠蔽仮装行為により生ずる損失の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-1</sup>
        In the case where a domestic corporation reduces or attempts to reduce the burden of corporation tax by concealing or falsifying the whole or a part of the facts that are to be used as the basis of the calculation of the amount of its income, net operating loss, or corporation tax (hereinafter referred to as "acts of concealing or falsifying" in this Article), the amount of expenses required for the acts of concealing or falsifying or the net operating loss arising from the acts of concealing or falsifying is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項の規定は、内国法人が隠蔽仮装行為によりその納付すべき法人税以外の租税の負担を減少させ、又は減少させようとする場合について準用する。
        <sup>art-55/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-2</sup>
        The provisions of the preceding paragraph apply mutatis mutandis to the case where a domestic corporation reduces or attempts to reduce the burden of taxes other than corporation tax that it is due to pay through any acts of concealing or falsifying.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  内国法人が、隠蔽仮装行為に基づき確定申告書（その申告に係る法人税についての調査があつたことにより当該法人税について国税通則法第二十五条（決定）の規定による決定があるべきことを予知して提出された期限後申告書を除く。以下この項において同じ。）を提出しており、又は確定申告書を提出していなかつた場合には、これらの確定申告書に係る事業年度の第二十二条第三項第一号（各事業年度の所得の金額の計算の通則）に掲げる原価の額（資産の販売又は譲渡における当該資産の取得に直接に要した額及び資産の引渡しを要する役務の提供における当該資産の取得に直接に要した額として政令で定める額を除く。）、同項第二号に掲げる費用の額及び同項第三号に掲げる損失の額（その内国法人が当該事業年度の確定申告書を提出していた場合には、これらの額のうち、その提出した当該確定申告書に記載した第七十四条第一項第一号（確定申告）に掲げる金額又は当該確定申告書に係る修正申告書（その申告に係る法人税についての調査があつたことにより当該法人税について更正があるべきことを予知した後に提出された修正申告書を除く。）に記載した同法第十九条第四項第一号（修正申告）に掲げる課税標準等の計算の基礎とされていた金額を除く。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。ただし、次に掲げる場合に該当する当該原価の額、費用の額又は損失の額については、この限りでない。
        <sup>art-55/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-3</sup>
        In the case where a domestic corporation has filed a Final Return (excluding a return filed after the due date that was filed in anticipation that a determination would be made under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes with regard to the corporation tax pertaining to the return as a result of an examination having been conducted with regard to that corporation tax; hereinafter the same applies in this paragraph) based on acts of concealing or falsifying, or has not filed a Final Return, the amount of cost listed in Article 22, paragraph (3), item (i) (General Rules for Calculation of the Amount of Income for Each Business Year) (excluding the amount directly required for the acquisition of assets in the sales or transfer of the assets and the amount specified by Cabinet Order as the amount directly required for the acquisition of assets in the provision of services that requires the delivery of the assets), the amount of expenses listed in item (ii) of that paragraph and the amount of loss listed in item (iii) of that paragraph for the business year pertaining to those Final Returns (in the case where the domestic corporation had filed a Final Return for that business year, excluding, out of those amounts, the amount that was used as the basis of the calculation of the amount listed in Article 74, paragraph (1), item (i) (Final Returns) entered in the Final Return it filed or of the tax base, etc. listed in Article 19, paragraph (4), item (i) (Amended Return) of that Act entered in an amended return pertaining to that Final Return (excluding an amended return filed after anticipating that a Reassessment would be made with regard to the corporation tax pertaining to the return as a result of an examination having been conducted with regard to that corporation tax)) are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year; provided, however, that this does not apply to the amount of cost, amount of expenses or amount of loss that falls under any of the following cases:
        <sup>machine translation, not official</sup>

          **一**  次に掲げるものにより当該原価の額、費用の額又は損失の額の基因となる取引が行われたこと及びこれらの額が明らかである場合（災害その他やむを得ない事情により、当該取引に係るイに掲げる帳簿書類の保存をすることができなかつたことをその内国法人において証明した場合を含む。）
          <sup>art-55/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-3/item-1</sup>
          where the fact that the transactions giving rise to the amount of cost, amount of expenses or amount of loss were conducted, and those amounts, are evident from the following (including the case where the domestic corporation has proved that it was unable to preserve the books and documents listed in (a) pertaining to the transactions due to a disaster or other unavoidable circumstances):
          <sup>machine translation, not official</sup>

            **イ**  その内国法人が第百二十六条第一項（青色申告法人の帳簿書類）又は第百五十条の二第一項（帳簿書類の備付け等）に規定する財務省令で定めるところにより保存する帳簿書類
            <sup>art-55/par-3/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-3/item-1/sub-1</sup>
            books and documents that the domestic corporation preserves as specified by Ministry of Finance Order as prescribed in Article 126, paragraph (1) (Books and Documents of Corporations Filing Blue Returns) or Article 150-2, paragraph (1) (Keeping of Books and Documents, etc.);
            <sup>machine translation, not official</sup>

            **ロ**  イに掲げるもののほか、その内国法人がその納税地その他の財務省令で定める場所に保存する帳簿書類その他の物件
            <sup>art-55/par-3/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-3/item-1/sub-2</sup>
            beyond what is listed in (a), books and documents and other articles that the domestic corporation preserves at its place for tax payment or any other place specified by Ministry of Finance Order;
            <sup>machine translation, not official</sup>

          **二**  前号イ又はロに掲げるものにより、当該原価の額、費用の額又は損失の額の基因となる取引の相手方が明らかである場合その他当該取引が行われたことが明らかであり、又は推測される場合（同号に掲げる場合を除く。）であつて、当該相手方に対する調査その他の方法により税務署長が、当該取引が行われ、これらの額が生じたと認める場合
          <sup>art-55/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-3/item-2</sup>
          where the counterparty to the transactions giving rise to the amount of cost, amount of expenses or amount of loss is evident, or it is otherwise evident or presumed that the transactions were conducted, from what is listed in (a) or (b) of the preceding item (excluding the case listed in that item), and the district director finds, through an examination of the counterparty or by any other means, that the transactions were conducted and those amounts arose.
          <sup>machine translation, not official</sup>

        **第四項**  内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-4</sup>
        The following amounts that a domestic corporation pays are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税
          <sup>art-55/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-4/item-1</sup>
          in the case of national taxes, delinquent tax, additional tax for understatement, additional tax for failure to file, additional tax on non-payment, and substantial additional tax and delinquency tax under the provisions of the Stamp Tax Act (Act No. 23 of 1967); and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  地方税法の規定による延滞金（同法第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）、第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）又は第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）の規定により徴収されるものを除く。）、過少申告加算金、不申告加算金及び重加算金
          <sup>art-55/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-4/item-2</sup>
          delinquent charge, additional charge for understatement, additional charge for failure to file and substantial additional charge imposed by a local government under the provisions of the Local Tax Act (excluding a delinquent charge collected under Article 65 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Prefectural Inhabitants Tax), Article 72-45-2 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Enterprise Tax), or Article 327 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Municipal Inhabitants Tax) of the Act).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  前二号に掲げるものに準ずるものとして政令で定めるもの
          <sup>art-55/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-4/item-3</sup>
          what is specified by Cabinet Order as being equivalent to what is listed in the preceding two items.
          <sup>machine translation, not official</sup>

        **第五項**  内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5</sup>
        The following amounts that a domestic corporation pays are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>machine translation, not official</sup>

          **一**  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はその地方公共団体が課する罰金又は科料に相当するものを含む。）並びに過料
          <sup>art-55/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-1</sup>
          fine and petty fine (including what is equivalent to a fine or petty fine due to notification procedures and what is equivalent to a fine or petty fine imposed by a foreign state or a local government thereof) and non-penal fine;
          <sup>machine translation, not official</sup>

          **二**  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-2</sup>
          surcharge and delinquent charge under the provisions of the Act on Emergency Measures for Stabilization of National Life (Act No. 121 of 1973);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金（外国若しくはその地方公共団体又は国際機関が納付を命ずるこれらに類するものを含む。）
          <sup>art-55/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-3</sup>
          surcharge and delinquent charge under the provisions of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947) (including anything similar thereto that a foreign state, a local government thereof, or an international organization orders to be paid);
          <sup>machine translation, not official</sup>

          **四**  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-4</sup>
          surcharge and delinquent charge under the provisions of Chapter VI-2 (Surcharge) of the Financial Instruments and Exchange Act; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **五**  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-5</sup>
          surcharge and delinquent charge under the provisions of the Certified Public Accountant Act (Act No. 103 of 1948).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **六**  不当景品類及び不当表示防止法（昭和三十七年法律第百三十四号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-6</sup>
          surcharge and delinquent charge under the provisions of the Act against Unjustifiable Premiums and Misleading Representations (Act No. 134 of 1962);
          <sup>machine translation, not official</sup>

          **七**  医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-7</sup>
          surcharge and delinquent charge under the provisions of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960);
          <sup>machine translation, not official</sup>

          **八**  スマートフォンにおいて利用される特定ソフトウェアに係る競争の促進に関する法律（令和六年法律第五十八号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-5/item-8</sup>
          surcharge and delinquent charge under the provisions of the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024).
          <sup>machine translation, not official</sup>

        **第六項**  内国法人が供与をする刑法（明治四十年法律第四十五号）第百九十八条（贈賄）に規定する賄賂又は不正競争防止法（平成五年法律第四十七号）第十八条第一項（外国公務員等に対する不正の利益の供与等の禁止）に規定する金銭その他の利益に当たるべき金銭の額及び金銭以外の資産の価額並びに経済的な利益の額の合計額に相当する費用又は損失の額（その供与に要する費用の額又はその供与により生ずる損失の額を含む。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-55/par-6</sup>
        The amount of a bribe as prescribed in Article 198 (Bribe) of the Penal Code (Act No. 45 of 1907), monies or other profits as prescribed in Article 18, paragraph (1) (Prohibition of Provision of Illicit Profit, etc. to Foreign Public Officials, etc.) of the Unfair Competition Prevention Act (Act No.47 of 1993), and the value of assets other than monies which is provided by a domestic corporation, and the amount of expenses equivalent to the total of the economic benefits or the net operating loss (including the amount of expenses required for the provision thereof or the net operating loss on the provision thereof),is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第五十六条  〔削除 / repealed〕
<sup>art-56 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-56</sup>

        **第一項**  削除
        <sup>art-56/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-56/par-1</sup>

## 第八目　繰越欠損金 — Division 8 Losses Carried Forward
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-8</sup>

### 第五十七条（欠損金の繰越し） — Carryover of Losses
<sup>caption: machine translation, not official</sup>
<sup>art-57 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57</sup>

        **第一項**  内国法人の各事業年度開始の日前十年以内に開始した事業年度において生じた欠損金額（この項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある場合には、当該欠損金額に相当する金額は、当該各事業年度の所得の金額の計算上、損金の額に算入する。ただし、当該欠損金額に相当する金額が損金算入限度額（本文の規定を適用せず、かつ、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）並びに第六十二条の五第五項（現物分配による資産の譲渡）の規定を適用しないものとして計算した場合における当該各事業年度の所得の金額の百分の五十に相当する金額をいう。）から当該欠損金額の生じた事業年度前の事業年度において生じた欠損金額に相当する金額で本文の規定により当該各事業年度の所得の金額の計算上損金の額に算入される金額を控除した金額を超える場合は、その超える部分の金額については、この限りでない。
        <sup>art-57/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-1</sup>
        In the case where a domestic corporation shows any net operating loss that arose in a business year starting within ten years prior to the first day of each of its business years (such amount excludes the amount that was included in deductible expenses in the calculation of the amount of income for the business year prior to each relevant business year under this paragraph and the amount that was used as the basis of the calculation of the amount to be refunded under Article 80 (Refund by Carryback of Loss)), the amount equivalent to the net operating loss is included in deductible expenses, when calculating the amount of income for each relevant business year; provided, however, that in the case where the amount equivalent to the net operating loss exceeds the amount that remains after deducting, from the limit on inclusion in deductible expenses (meaning the amount equivalent to 50 percent of the amount of income for each relevant business year calculated without applying the provisions of the main clause and without applying the provisions of Article 59, paragraphs (3) and (4) (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation) and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind)), the amount which is equivalent to any net operating loss that had arisen in a business year prior to the business year when the net operating loss arose and which is to be included in deductible expenses when calculating the amount of income for each relevant business year under the main clause, the provisions of the main clause do not apply to the amount of the excess.
        <sup>machine translation, not official</sup>

        **第二項**  前項の内国法人を合併法人とする適格合併が行われた場合又は当該内国法人との間に完全支配関係（当該内国法人による完全支配関係又は第二条第十二号の七の六（定義）に規定する相互の関係に限る。）がある他の内国法人で当該内国法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の内国法人（以下この項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した各事業年度（以下この項、次項及び第七項第一号において「前十年内事業年度」という。）において生じた欠損金額（当該被合併法人等が当該欠損金額（この項の規定により当該被合併法人等の欠損金額とみなされたものを含み、第四項から第六項まで、第八項若しくは第九項又は第五十八条第一項（青色申告書を提出しなかつた事業年度の欠損金の特例）の規定によりないものとされたものを除く。次項において同じ。）の生じた前十年内事業年度について確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該欠損金額に限るものとし、前項の規定により当該被合併法人等の前十年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。以下この項において「未処理欠損金額」という。）があるときは、当該内国法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項において「合併等事業年度」という。）以後の各事業年度における前項の規定の適用については、当該前十年内事業年度において生じた未処理欠損金額（当該他の内国法人に株主等が二以上ある場合には、当該未処理欠損金額を当該他の内国法人の発行済株式又は出資（当該他の内国法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該内国法人の有する当該他の内国法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該未処理欠損金額の生じた前十年内事業年度開始の日の属する当該内国法人の各事業年度（当該内国法人の合併等事業年度開始の日以後に開始した当該被合併法人等の当該前十年内事業年度において生じた未処理欠損金額にあつては、当該合併等事業年度の前事業年度）において生じた欠損金額とみなす。
        <sup>art-57/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-2</sup>
        In the case where a qualified merger with the domestic corporation set forth in the preceding paragraph as the acquiring corporation has been effected, or in the case where the residual assets of another domestic corporation with which the domestic corporation has a full controlling interest (limited to a full controlling interest held by the domestic corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6 (Definitions)) and of which the domestic corporation holds the whole or a part of the issued shares or capital contributions have been determined, when the acquired corporation involved in the qualified merger or that other domestic corporation (hereinafter referred to as an "acquired corporation, etc." in this paragraph) shows any net operating loss that arose in each of the business years starting within ten years prior to the date of the qualified merger, or starting within ten years prior to the day following the date of determination of residual assets (hereinafter referred to as a "business year within preceding ten years" in this paragraph, the following paragraph and paragraph (7), item (i)) (such net operating loss is limited to the net operating loss in the case where the acquired corporation, etc. has filed a Final Return for the business year within preceding ten years in which the net operating loss (including a net operating loss which was deemed to be that of the acquired corporation, etc. under this paragraph and excluding a net operating loss which was deemed not to exist under paragraphs (4) through (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1) (Special Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed); the same applies in the following paragraph) arose, or meets any other requirements as specified by Cabinet Order, and excludes the amount included in deductible expenses when calculating the amount of income for a business year within preceding ten years of the acquired corporation, etc. under the preceding paragraph and the amount used as the basis of the calculation of the amount to be refunded under Article 80; hereinafter referred to as the "amount of unappropriated loss" in this paragraph), with regard to the application of the provisions of the preceding paragraph in each business year on or after the business year of the domestic corporation containing the date of the qualified merger or the business year containing the day following the date of determination of residual assets (hereinafter referred to as the "business year of the merger, etc." in this paragraph), the amount of unappropriated loss that arose in the business year within preceding ten years (in the case where that other domestic corporation has two or more shareholders, etc., the amount calculated by dividing the amount of unappropriated loss by the total number or the total amount of the issued shares or capital contributions of that other domestic corporation (excluding the shares that that other domestic corporation holds in itself and the capital contributions made thereby) and multiplying the result by the number or the amount of the shares of or capital contributions to that other domestic corporation held by the domestic corporation) is deemed to be the net operating loss that arose in each business year of the domestic corporation containing the first day of the business year within preceding ten years in which the respective amount of unappropriated loss arose (or, for the amount of unappropriated loss that arose in the business year within preceding ten years of the acquired corporation, etc. starting on or after the first day of the business year of the merger, etc. of the domestic corporation, in the previous business year of the business year of the merger, etc.).
        <sup>machine translation, not official</sup>

        **第三項**  前項の適格合併に係る被合併法人（同項の内国法人（当該内国法人が当該適格合併により設立された法人である場合にあつては、当該適格合併に係る他の被合併法人。以下この項において同じ。）との間に支配関係があるものに限る。）又は前項の残余財産が確定した他の内国法人（以下この項において「被合併法人等」という。）の前項に規定する未処理欠損金額には、当該適格合併が共同で事業を行うための合併として政令で定めるものに該当する場合又は当該被合併法人等と同項の内国法人との間に当該内国法人の当該適格合併の日の属する事業年度開始の日（当該適格合併が法人を設立するものである場合には、当該適格合併の日）の五年前の日若しくは当該残余財産の確定の日の翌日の属する事業年度開始の日の五年前の日、当該被合併法人等の設立の日若しくは当該内国法人の設立の日のうち最も遅い日から継続して支配関係がある場合として政令で定める場合のいずれにも該当しない場合には、次に掲げる欠損金額を含まないものとする。
        <sup>art-57/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-3</sup>
        The amount of unappropriated loss prescribed in the preceding paragraph of an acquired corporation involved in the qualified merger set forth in the preceding paragraph (limited to one that has a controlling interest with the domestic corporation set forth in that paragraph (or, in the case where the domestic corporation is a corporation established through the qualified merger, with another acquired corporation involved in the qualified merger; hereinafter the same applies in this paragraph)) or of another domestic corporation whose residual assets have been determined as set forth in the preceding paragraph (hereinafter referred to as an "acquired corporation, etc." in this paragraph) is not to include the following net operating loss, in the case where the qualified merger does not fall under what is specified by Cabinet Order as a merger for conducting business jointly, nor does the case fall under the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the acquired corporation, etc. and the domestic corporation set forth in that paragraph since the latest of the day five years prior to the first day of the business year of the domestic corporation containing the date of the qualified merger (or, in the case where the qualified merger establishes a corporation, the date of the qualified merger) or the day five years prior to the first day of the business year containing the day following the date of determination of residual assets, the date of establishment of the acquired corporation, etc., or the date of establishment of the domestic corporation:
        <sup>machine translation, not official</sup>

          **一**  当該被合併法人等の支配関係事業年度（当該被合併法人等が当該内国法人との間に最後に支配関係を有することとなつた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前十年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前十年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）
          <sup>art-57/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-3/item-1</sup>
          the net operating loss that arose in each business year of the acquired corporation, etc. prior to the controlling interest business year of the acquired corporation, etc. (meaning the business year containing the day on which the acquired corporation, etc. last came to have a controlling interest with the domestic corporation; the same applies in the following item) that falls under a business year within preceding ten years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding ten years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and
          <sup>machine translation, not official</sup>

          **二**  当該被合併法人等の支配関係事業年度以後の各事業年度で前十年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額
          <sup>art-57/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-3/item-2</sup>
          the portion of the net operating loss that arose in each business year of the acquired corporation, etc. on or after the controlling interest business year of the acquired corporation, etc. that falls under a business year within preceding ten years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses).
          <sup>machine translation, not official</sup>

        **第四項**  第一項の内国法人と支配関係法人（当該内国法人との間に支配関係がある法人をいう。以下この項において同じ。）との間で当該内国法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成等」という。）が行われた場合（当該内国法人の当該適格組織再編成等の日（当該適格組織再編成等が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）の属する事業年度（以下この項において「組織再編成事業年度」という。）開始の日の五年前の日、当該内国法人の設立の日又は当該支配関係法人の設立の日のうち最も遅い日から継続して当該内国法人と当該支配関係法人との間に支配関係がある場合として政令で定める場合を除く。）において、当該適格組織再編成等が共同で事業を行うための適格組織再編成等として政令で定めるものに該当しないときは、当該内国法人の当該組織再編成事業年度以後の各事業年度における第一項の規定の適用については、当該内国法人の同項に規定する欠損金額（第二項の規定により当該内国法人の欠損金額とみなされたものを含み、この項から第六項まで、第八項若しくは第九項又は第五十八条第一項の規定によりないものとされたものを除く。以下この項及び次項において同じ。）のうち次に掲げる欠損金額は、ないものとする。
        <sup>art-57/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-4</sup>
        In the case where a qualified merger, or a merger that does not fall under a qualified merger and to which the provisions of Article 61-11, paragraph (1) (Profit or Loss from Transactions between Corporations with a Full Controlling Interest) apply, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring, etc." in this paragraph) has been effected between a domestic corporation set forth in paragraph (1) and a corporation in a controlling interest (meaning a corporation that has a controlling interest with the domestic corporation; hereinafter the same applies in this paragraph), with the domestic corporation as an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind (excluding the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the domestic corporation and the corporation in a controlling interest since the latest of the day five years prior to the first day of the business year containing the date of the qualified organizational restructuring, etc. (or, in the case where the qualified organizational restructuring, etc. is a distribution of all residual assets, the day following the date of determination of residual assets) (hereinafter referred to as the "business year of an organizational restructuring" in this paragraph) of the domestic corporation, the date of establishment of the domestic corporation, or the date of establishment of the corporation in a controlling interest), when the qualified organizational restructuring, etc. does not fall under the category that is specified by Cabinet Order as a qualified organizational restructuring, etc. for the purpose of conducting business jointly, with regard to the application of the provisions of paragraph (1) in each business year of the domestic corporation on or after the business year of an organizational restructuring, the following net operating loss out of the domestic corporation's net operating loss prescribed in that paragraph (including the amount deemed to be the domestic corporation's net operating loss under paragraph (2) and excluding the amount deemed not to exist under this paragraph through paragraph (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1); hereinafter the same applies in this paragraph and the following paragraph) is deemed not to exist:
        <sup>machine translation, not official</sup>

          **一**  当該内国法人の支配関係事業年度（当該内国法人が当該支配関係法人との間に最後に支配関係を有することとなつた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前十年内事業年度（当該組織再編成事業年度開始の日前十年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前十年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）
          <sup>art-57/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-4/item-1</sup>
          the net operating loss that arose in each business year of the domestic corporation prior to the controlling interest business year of the domestic corporation (meaning the business year containing the day on which the domestic corporation last came to have a controlling interest with the corporation in a controlling interest; the same applies in the following item) that falls under a business year within preceding ten years (meaning each business year starting within ten years prior to the first day of the business year of an organizational restructuring; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding ten years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or
          <sup>machine translation, not official</sup>

          **二**  当該内国法人の支配関係事業年度以後の各事業年度で前十年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額
          <sup>art-57/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-4/item-2</sup>
          the portion of the net operating loss that arose in each business year of the domestic corporation on or after the controlling interest business year of the domestic corporation that falls under a business year within preceding ten years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).
          <sup>machine translation, not official</sup>

        **第五項**  第一項の内国法人が第五十九条第一項、第二項又は第四項の規定の適用を受ける場合には、当該内国法人のこれらの規定に規定する適用年度（以下この項において「適用年度」という。）以後の各事業年度（同条第四項の規定の適用を受ける場合にあつては、適用年度後の各事業年度）における第一項の規定の適用については、同項に規定する欠損金額のうち同条第一項、第二項又は第四項の規定により適用年度の所得の金額の計算上損金の額に算入される金額から成る部分の金額として政令で定める金額は、ないものとする。
        <sup>art-57/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-5</sup>
        In the case where a domestic corporation set forth in paragraph (1) is subject to the application of the provisions of Article 59, paragraph (1), (2) or (4), with regard to the application of the provisions of paragraph (1) in each business year of the domestic corporation on or after the applicable year prescribed in those provisions (hereinafter referred to as the "applicable year" in this paragraph) (or, in the case where it is subject to the application of the provisions of paragraph (4) of that Article, each business year after the applicable year), the amount specified by Cabinet Order as the amount of the portion of the net operating loss prescribed in paragraph (1) that consists of the amount to be included in deductible expenses when calculating the amount of income for the applicable year under the provisions of paragraph (1), (2) or (4) of that Article is deemed not to exist.
        <sup>machine translation, not official</sup>

        **第六項**  通算法人が第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人（次項第一号及び第八項において「時価評価除外法人」という。）に該当しない場合（当該通算法人が通算子法人である場合において、当該通算法人について第六十四条の九第一項（通算承認）の規定による承認（以下この条において「通算承認」という。）の効力が生じた日から同日の属する当該通算法人に係る通算親法人の事業年度終了の日までの間に第六十四条の十第五項又は第六項（通算制度の取りやめ等）の規定により当該通算承認が効力を失つたとき（当該通算法人を被合併法人とする合併で他の通算法人を合併法人とするものが行われたこと又は当該通算法人の残余財産が確定したことに基因してその効力を失つた場合を除く。）を除く。）には、当該通算法人（当該通算法人であつた内国法人を含む。）の通算承認の効力が生じた日以後に開始する各事業年度における第一項の規定の適用については、同日前に開始した各事業年度において生じた欠損金額（同日前に開始した各事業年度において第二項の規定により当該各事業年度前の事業年度において生じた欠損金額とみなされたものを含む。）は、ないものとする。
        <sup>art-57/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-6</sup>
        In the case where a group tax sharing corporation does not fall under any of the corporations listed in the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon the Start of the Group Tax Sharing System) or the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Joining the Group Tax Sharing System) (referred to as a "corporation excluded from fair valuation" in item (i) of the following paragraph and paragraph (8)) (excluding the case where the group tax sharing corporation is a group tax sharing subsidiary corporation and, during the period from the day on which the approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as "group tax sharing approval" in this Article) became effective with regard to the group tax sharing corporation until the end of the business year of the group tax sharing parent corporation of the group tax sharing corporation that contains that day, the group tax sharing approval has ceased to be effective under the provisions of Article 64-10, paragraph (5) or (6) (Withdrawal from the Group Tax Sharing System, etc.) (excluding the case where it has ceased to be effective due to a merger with the group tax sharing corporation as the acquired corporation and another group tax sharing corporation as the acquiring corporation having been effected, or due to the residual assets of the group tax sharing corporation having been determined)), with regard to the application of the provisions of paragraph (1) in each business year of the group tax sharing corporation (including a domestic corporation that was the group tax sharing corporation) starting on or after the day on which the group tax sharing approval became effective, the net operating loss that arose in each business year that started before that day (including the amount deemed under the provisions of paragraph (2), in each business year that started before that day, to be the net operating loss that arose in a business year prior to each relevant business year) is deemed not to exist.
        <sup>machine translation, not official</sup>

        **第七項**  通算法人を合併法人とする合併で当該通算法人との間に通算完全支配関係（これに準ずる関係として政令で定める関係を含む。以下この項において同じ。）がある他の内国法人を被合併法人とするものが行われた場合又は通算法人との間に通算完全支配関係（当該通算法人による完全支配関係又は第二条第十二号の七の六に規定する相互の関係に限る。）がある他の内国法人で当該通算法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合には、次に掲げる欠損金額については、第二項の規定は、適用しない。
        <sup>art-57/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-7</sup>
        In the case where a merger with a group tax sharing corporation as the acquiring corporation and another domestic corporation that has a group tax sharing full controlling interest (including a relationship specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) with the group tax sharing corporation as the acquired corporation has been effected, or in the case where the residual assets of another domestic corporation that has a group tax sharing full controlling interest (limited to a full controlling interest held by the group tax sharing corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6) with a group tax sharing corporation and of which the group tax sharing corporation holds the whole or a part of the issued shares or capital contributions have been determined, the provisions of paragraph (2) do not apply to the following net operating loss:
        <sup>machine translation, not official</sup>

          **一**  これらの他の内国法人が時価評価除外法人に該当しない場合（当該合併（適格合併に限る。）の日の前日又は当該残余財産の確定した日がこれらの他の内国法人が通算親法人との間に通算完全支配関係を有することとなつた日の前日から当該有することとなつた日の属する当該通算親法人の事業年度終了の日までの期間内の日であることその他の政令で定める要件に該当する場合に限る。）におけるこれらの他の内国法人の前十年内事業年度において生じた欠損金額（第二項の規定によりこれらの他の内国法人の欠損金額とみなされたものを含む。）
          <sup>art-57/par-7/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-7/item-1</sup>
          the net operating loss that arose in the business years within preceding ten years of that other domestic corporation (including the amount deemed to be the net operating loss of that other domestic corporation under the provisions of paragraph (2)) in the case where that other domestic corporation does not fall under a corporation excluded from fair valuation (limited to the case where the requirements specified by Cabinet Order are met, such as that the day preceding the date of the merger (limited to a qualified merger) or the date of the determination of residual assets is a day within the period from the day preceding the day on which that other domestic corporation came to have a group tax sharing full controlling interest with the group tax sharing parent corporation until the end of the business year of the group tax sharing parent corporation that contains the day on which it came to have that interest);
          <sup>machine translation, not official</sup>

          **二**  これらの他の内国法人の第六十四条の八（通算法人の合併等があつた場合の欠損金の損金算入）の規定の適用がある欠損金額
          <sup>art-57/par-7/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-7/item-2</sup>
          the net operating loss of that other domestic corporation to which the provisions of Article 64-8 (Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation) apply.
          <sup>machine translation, not official</sup>

        **第八項**  通算法人で時価評価除外法人に該当するものが通算承認の効力が生じた日の五年前の日又は当該通算法人の設立の日のうちいずれか遅い日から当該通算承認の効力が生じた日まで継続して当該通算法人に係る通算親法人（当該通算法人が通算親法人である場合には、他の通算法人のいずれか）との間に支配関係がある場合として政令で定める場合に該当しない場合（当該通算法人が通算子法人である場合において、同日から同日の属する当該通算法人に係る通算親法人の事業年度終了の日までの間に第六十四条の十第五項又は第六項の規定により当該通算承認が効力を失つたとき（当該通算法人を被合併法人とする合併で他の通算法人を合併法人とするものが行われたこと又は当該通算法人の残余財産が確定したことに基因してその効力を失つた場合を除く。）を除く。）で、かつ、当該通算法人について通算承認の効力が生じた後に当該通算法人と他の通算法人とが共同で事業を行う場合として政令で定める場合に該当しない場合において、当該通算法人が当該通算法人に係る通算親法人との間に最後に支配関係を有することとなつた日（当該通算法人が通算親法人である場合には、他の通算法人のうち当該通算法人との間に最後に支配関係を有することとなつた日が最も早いものとの間に最後に支配関係を有することとなつた日。第一号において「支配関係発生日」という。）以後に新たな事業を開始したときは、当該通算法人（当該通算法人であつた内国法人を含む。）の当該通算承認の効力が生じた日以後に開始する各事業年度（同日の属する事業年度終了の日後に当該事業を開始した場合には、その開始した日以後に終了する各事業年度）における第一項の規定の適用については、次に掲げる欠損金額は、ないものとする。
        <sup>art-57/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-8</sup>
        In the case where a group tax sharing corporation that falls under a corporation excluded from fair valuation does not fall under the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the group tax sharing corporation and the group tax sharing parent corporation of the group tax sharing corporation (or, in the case where the group tax sharing corporation is a group tax sharing parent corporation, any of the other group tax sharing corporations) from the later of the day five years prior to the day on which the group tax sharing approval became effective or the date of establishment of the group tax sharing corporation until the day on which the group tax sharing approval became effective (excluding the case where the group tax sharing corporation is a group tax sharing subsidiary corporation and, during the period from that day until the end of the business year of the group tax sharing parent corporation of the group tax sharing corporation that contains that day, the group tax sharing approval has ceased to be effective under the provisions of Article 64-10, paragraph (5) or (6) (excluding the case where it has ceased to be effective due to a merger with the group tax sharing corporation as the acquired corporation and another group tax sharing corporation as the acquiring corporation having been effected, or due to the residual assets of the group tax sharing corporation having been determined)), and does not fall under the case specified by Cabinet Order as a case where the group tax sharing corporation and another group tax sharing corporation conduct business jointly after the group tax sharing approval has become effective with regard to the group tax sharing corporation, when the group tax sharing corporation has commenced a new business on or after the day on which it last came to have a controlling interest with the group tax sharing parent corporation of the group tax sharing corporation (or, in the case where the group tax sharing corporation is a group tax sharing parent corporation, the day on which it last came to have a controlling interest with the one of the other group tax sharing corporations whose day of last coming to have a controlling interest with the group tax sharing corporation is the earliest; referred to as the "date the controlling interest arose" in item (i)), with regard to the application of the provisions of paragraph (1) in each business year of the group tax sharing corporation (including a domestic corporation that was the group tax sharing corporation) starting on or after the day on which the group tax sharing approval became effective (or, in the case where it commenced the business after the end of the business year containing that day, each business year ending on or after the day on which it commenced the business), the following net operating loss is deemed not to exist:
        <sup>machine translation, not official</sup>

          **一**  当該通算法人の支配関係事業年度（支配関係発生日の属する事業年度をいう。次号において同じ。）前の各事業年度で通算前十年内事業年度（当該通算承認の効力が生じた日前十年以内に開始した各事業年度をいう。以下この号及び次号において同じ。）に該当する事業年度において生じた欠損金額（第二項の規定により当該通算法人の欠損金額とみなされたものを含み、第一項の規定により通算前十年内事業年度の所得の金額の計算上損金の額に算入されたもの、第四項から第六項まで、この項若しくは次項又は第五十八条第一項の規定によりないものとされたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）
          <sup>art-57/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-8/item-1</sup>
          the net operating loss that arose in each business year of the group tax sharing corporation prior to the controlling interest business year of the group tax sharing corporation (meaning the business year containing the date the controlling interest arose; the same applies in the following item) that falls under the business years within ten years before group tax sharing (meaning each business year starting within ten years prior to the day on which the group tax sharing approval became effective; hereinafter the same applies in this item and the following item) (including the amount deemed to be the net operating loss of the group tax sharing corporation under the provisions of paragraph (2), and excluding the amount included in deductible expenses in the calculation of the amount of income for the business years within ten years before group tax sharing under the provisions of paragraph (1), the amount deemed not to exist under the provisions of paragraphs (4) through (6), this paragraph or the following paragraph or Article 58, paragraph (1), and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item);
          <sup>machine translation, not official</sup>

          **二**  当該通算法人の支配関係事業年度以後の各事業年度で通算前十年内事業年度に該当する事業年度において生じた欠損金額のうち第六十四条の十四第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額
          <sup>art-57/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-8/item-2</sup>
          the portion of the net operating loss that arose in each business year of the group tax sharing corporation on or after the controlling interest business year of the group tax sharing corporation that falls under the business years within ten years before group tax sharing, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on the transfer of specified assets prescribed in Article 64-14, paragraph (2) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses).
          <sup>machine translation, not official</sup>

        **第九項**  通算法人について、第六十四条の十第五項の規定により通算承認が効力を失う場合には、その効力を失う日以後に開始する当該通算法人であつた内国法人の各事業年度における第一項の規定の適用については、同日前に開始した各事業年度において生じた欠損金額（同日前に開始した各事業年度において第二項の規定により当該各事業年度前の事業年度において生じた欠損金額とみなされたものを含む。）は、ないものとする。
        <sup>art-57/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-9</sup>
        In the case where the group tax sharing approval ceases to be effective with regard to a group tax sharing corporation under the provisions of Article 64-10, paragraph (5), with regard to the application of the provisions of paragraph (1) in each business year of the domestic corporation that was the group tax sharing corporation starting on or after the day on which the approval ceases to be effective, the net operating loss that arose in each business year that started before that day (including the amount deemed under the provisions of paragraph (2), in each business year that started before that day, to be the net operating loss that arose in a business year prior to each relevant business year) is deemed not to exist.
        <sup>machine translation, not official</sup>

        **第十項**  第一項の規定は、同項の内国法人が欠損金額（第二項の規定により当該内国法人の欠損金額とみなされたものを除く。）の生じた事業年度について確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合（第二項の規定により当該内国法人の欠損金額とみなされたものにつき第一項の規定を適用する場合にあつては、第二項の合併等事業年度について確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合）であつて欠損金額の生じた事業年度に係る帳簿書類を財務省令で定めるところにより保存している場合に限り、適用する。
        <sup>art-57/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-10</sup>
        The provisions of paragraph (1) apply only in the case where the domestic corporation set forth in that paragraph filed a Final Return for the business year in which the net operating loss (excluding the amount deemed to be the net operating loss of the domestic corporation under paragraph (2)) arose and filed a Final Return thereafter on a continuous basis (in the case of applying the provisions of paragraph (1) to the amount deemed to be the net operating loss of the domestic corporation under paragraph (2), in the case where the domestic corporation filed a Final Return for the business year of the merger, etc. set forth in paragraph (2) and filed a Final Return thereafter on a continuous basis), and preserves the books and documents pertaining to the business year in which the net operating loss arose as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

        **第十一項**  次の各号に掲げる内国法人の当該各号に定める各事業年度の所得に係る第一項ただし書の規定の適用については、同項ただし書中「所得の金額の百分の五十に相当する金額」とあるのは、「所得の金額」とする。
        <sup>art-57/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11</sup>
        With regard to the application of the provisions of the proviso to paragraph (1) to the income for each business year specified in the following items of the domestic corporation listed in the respective items, the phrase "the amount equivalent to 50 percent of the amount of income" in the proviso to that paragraph is deemed to be replaced with "the amount of income".
        <sup>machine translation, not official</sup>

          **一**  第一項の各事業年度終了の時において次に掲げる法人（次号及び第三号において「中小法人等」という。）に該当する内国法人　当該各事業年度
          <sup>art-57/par-11/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-1</sup>
          a domestic corporation that falls under any of the following corporations (referred to as a "small or medium-sized corporation, etc." in the following item and item (iii)) as of the end of each business year set forth in paragraph (1): each relevant business year;
          <sup>machine translation, not official</sup>

            **イ**  普通法人（投資法人、特定目的会社及び第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。第三号において同じ。）のうち、資本金の額若しくは出資金の額が一億円以下であるもの（第六十六条第五項第二号又は第三号（各事業年度の所得に対する法人税の税率）に掲げる法人に該当するもの及び同条第六項に規定する大通算法人を除く。）又は資本若しくは出資を有しないもの（保険業法に規定する相互会社及び同項に規定する大通算法人を除く。）
            <sup>art-57/par-11/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-1/sub-1</sup>
            an ordinary corporation (excluding an investment corporation, a specific purpose company and a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations); the same applies in item (iii)) whose amount of stated capital or amount of capital contributions is 100 million yen or less (excluding one that falls under a corporation listed in Article 66, paragraph (5), item (ii) or (iii) (Tax Rate for Corporation Tax on Income for Each Business Year) and a large group tax sharing corporation prescribed in paragraph (6) of that Article) or that has no capital or capital contributions (excluding a mutual company prescribed in the Insurance Business Act and a large group tax sharing corporation prescribed in that paragraph);
            <sup>machine translation, not official</sup>

            **ロ**  公益法人等又は協同組合等
            <sup>art-57/par-11/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-1/sub-2</sup>
            a public interest corporation, etc. or a cooperative, etc.;
            <sup>machine translation, not official</sup>

            **ハ**  人格のない社団等
            <sup>art-57/par-11/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-1/sub-3</sup>
            an association or foundation without juridical personality;
            <sup>machine translation, not official</sup>

          **二**  第一項の各事業年度が内国法人について生じた次に掲げる事実の区分に応じそれぞれ次に定める事業年度である場合における当該内国法人（当該各事業年度終了の時において中小法人等に該当するものを除く。）　当該各事業年度（当該事実が生じた日以後に当該内国法人の発行する株式が金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に上場されたことその他の当該内国法人の事業の再生が図られたと認められる事由として政令で定める事由のいずれかが生じた場合には、その上場された日その他の当該事由が生じた日として政令で定める日のうち最も早い日以後に終了する事業年度を除く。）
          <sup>art-57/par-11/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-2</sup>
          the domestic corporation in the case where each business year set forth in paragraph (1) is the business year specified in the following for the category of the following facts that have occurred with regard to the domestic corporation (excluding one that falls under a small or medium-sized corporation, etc. as of the end of each relevant business year): each relevant business year (in the case where any of the grounds specified by Cabinet Order as grounds on which the rehabilitation of the business of the domestic corporation is found to have been achieved, such as the listing of shares issued by the domestic corporation on a financial instruments exchange as prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act on or after the day on which the fact occurred, has occurred, excluding a business year ending on or after the earliest of the day of the listing and the other days specified by Cabinet Order as the day on which the grounds occurred);
          <sup>machine translation, not official</sup>

            **イ**  更生手続開始の決定があつたこと　当該更生手続開始の決定の日から当該更生手続開始の決定に係る更生計画認可の決定の日以後七年を経過する日までの期間（同日前において当該更生手続開始の決定を取り消す決定の確定その他の政令で定める事実が生じた場合には、当該更生手続開始の決定の日から当該事実が生じた日までの期間）内の日の属する事業年度
            <sup>art-57/par-11/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-2/sub-1</sup>
            the issuance of an order commencing reorganization proceedings: a business year containing a day within the period from the date of the order commencing reorganization proceedings until the day on which seven years have elapsed from the date of the order of approval of the reorganization plan pertaining to the order commencing reorganization proceedings (in the case where the finalization of an order revoking the order commencing reorganization proceedings or any other fact specified by Cabinet Order has occurred before that day, the period from the date of the order commencing reorganization proceedings until the day on which that fact occurred);
            <sup>machine translation, not official</sup>

            **ロ**  再生手続開始の決定があつたこと　当該再生手続開始の決定の日から当該再生手続開始の決定に係る再生計画認可の決定の日以後七年を経過する日までの期間（同日前において当該再生手続開始の決定を取り消す決定の確定その他の政令で定める事実が生じた場合には、当該再生手続開始の決定の日から当該事実が生じた日までの期間）内の日の属する事業年度
            <sup>art-57/par-11/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-2/sub-2</sup>
            the issuance of an order commencing rehabilitation proceedings: a business year containing a day within the period from the date of the order commencing rehabilitation proceedings until the day on which seven years have elapsed from the date of the order of confirmation of the rehabilitation plan pertaining to the order commencing rehabilitation proceedings (in the case where the finalization of an order revoking the order commencing rehabilitation proceedings or any other fact specified by Cabinet Order has occurred before that day, the period from the date of the order commencing rehabilitation proceedings until the day on which that fact occurred);
            <sup>machine translation, not official</sup>

            **ハ**  第五十九条第二項に規定する政令で定める事実（ロに掲げるものを除く。）　当該事実が生じた日から同日の翌日以後七年を経過する日までの期間内の日の属する事業年度
            <sup>art-57/par-11/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-2/sub-3</sup>
            a fact specified by Cabinet Order as prescribed in Article 59, paragraph (2) (excluding the fact listed in (b)): a business year containing a day within the period from the day on which the fact occurred until the day on which seven years have elapsed from the day following that day;
            <sup>machine translation, not official</sup>

            **ニ**  イからハまでに掲げる事実に準ずるものとして政令で定める事実　当該事実が生じた日から同日の翌日以後七年を経過する日までの期間内の日の属する事業年度
            <sup>art-57/par-11/item-2/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-2/sub-4</sup>
            a fact specified by Cabinet Order as being equivalent to the facts listed in (a) through (c): a business year containing a day within the period from the day on which the fact occurred until the day on which seven years have elapsed from the day following that day;
            <sup>machine translation, not official</sup>

          **三**  第一項の各事業年度が内国法人の設立の日として政令で定める日から同日以後七年を経過する日までの期間内の日の属する事業年度である場合における当該内国法人（普通法人に限り、当該各事業年度終了の時において中小法人等又は第六十六条第五項第二号若しくは第三号に掲げる法人に該当するもの及び当該内国法人が通算法人である場合において他の通算法人のいずれかの当該各事業年度終了の日の属する事業年度が当該他の通算法人の設立の日として政令で定める日から同日以後七年を経過する日までの期間内の日の属する事業年度でないときにおける当該内国法人並びに株式移転完全親法人を除く。）　当該各事業年度（当該内国法人の発行する株式が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されたことその他の政令で定める事由のいずれかが生じた場合には、その上場された日その他の当該事由が生じた日として政令で定める日のうち最も早い日以後に終了する事業年度を除く。）
          <sup>art-57/par-11/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-11/item-3</sup>
          the domestic corporation in the case where each business year set forth in paragraph (1) is a business year containing a day within the period from the day specified by Cabinet Order as the date of establishment of the domestic corporation until the day on which seven years have elapsed from that day (limited to an ordinary corporation, and excluding one that falls under a small or medium-sized corporation, etc. or a corporation listed in Article 66, paragraph (5), item (ii) or (iii) as of the end of each relevant business year, the domestic corporation in the case where the domestic corporation is a group tax sharing corporation and the business year of any of the other group tax sharing corporations that contains the last day of each relevant business year is not a business year containing a day within the period from the day specified by Cabinet Order as the date of establishment of that other group tax sharing corporation until the day on which seven years have elapsed from that day, and a wholly owning parent corporation in a share transfer): each relevant business year (in the case where any of the grounds specified by Cabinet Order, such as the listing of shares issued by the domestic corporation on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act, has occurred, excluding a business year ending on or after the earliest of the day of the listing and the other days specified by Cabinet Order as the day on which the grounds occurred).
          <sup>machine translation, not official</sup>

        **第十二項**  前項（第二号に係る部分に限る。）の規定は、確定申告書、修正申告書又は更正請求書に同号に規定する事実が生じたことを証する書類の添付がある場合に限り、適用する。
        <sup>art-57/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-12</sup>
        The provisions of the preceding paragraph (limited to the part pertaining to item (ii)) apply only in the case where there is the attachment of documents certifying that the fact prescribed in that item has occurred to the Final Return, amended return or written request for Reassessment.
        <sup>machine translation, not official</sup>

        **第十三項**  税務署長は、前項の書類の添付がない確定申告書、修正申告書又は更正請求書の提出があつた場合においても、その添付がなかつたことについてやむを得ない事情があると認めるときは、第十一項（第二号に係る部分に限る。）の規定を適用することができる。
        <sup>art-57/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-13</sup>
        Even in the case where a Final Return, amended return or written request for Reassessment without the attachment of the documents set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (11) (limited to the part pertaining to item (ii)), when the district director finds that there are unavoidable circumstances for the failure to attach them.
        <sup>machine translation, not official</sup>

        **第十四項**  第二項の合併法人が適格合併により設立された法人である場合における第一項の規定の適用その他同項から第九項まで及び第十一項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-57/par-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57/par-14</sup>
        In the case where the acquiring corporation set forth in paragraph (2) is a corporation that was established as a result of a qualified merger, necessary matters concerning the application of the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of paragraphs (1) through (9) and paragraph (11), are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第五十七条の二（特定株主等によつて支配された欠損等法人の欠損金の繰越しの不適用） — (Non-application of a Carryover of Losses for a Corporation Showing a Loss. That Is Controlled by Specified Shareholders)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-57-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2</sup>

        **第一項**  内国法人で他の者との間に当該他の者による特定支配関係（当該他の者が当該内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める関係をいい、政令で定める事由によつて生じたものを除く。以下この項において同じ。）を有することとなつたもののうち、当該特定支配関係を有することとなつた日（以下この項及び次項第一号において「支配日」という。）の属する事業年度（以下この項において「特定支配事業年度」という。）において当該特定支配事業年度前の各事業年度において生じた欠損金額（前条第二項の規定により当該内国法人の欠損金額とみなされたものを含むものとし、同条第一項の規定の適用があるものに限る。以下この条において同じ。）又は評価損資産（当該内国法人が当該特定支配事業年度開始の日において有する資産のうち同日における価額がその帳簿価額に満たないものとして政令で定めるものをいう。）を有するもの（以下この条において「欠損等法人」という。）が、当該支配日以後五年を経過した日の前日まで（当該特定支配関係を有しなくなつた場合として政令で定める場合に該当したこと、当該欠損等法人の債務につき政令で定める債務の免除その他の行為（第三号において「債務免除等」という。）があつたことその他政令で定める事実が生じた場合には、これらの事実が生じた日まで）に次に掲げる事由に該当する場合には、その該当することとなつた日（第四号に掲げる事由（同号に規定する適格合併に係る部分に限る。）に該当する場合にあつては、当該適格合併の日の前日。次項及び第三項において「該当日」という。）の属する事業年度（以下この条において「適用事業年度」という。）以後の各事業年度においては、当該適用事業年度前の各事業年度において生じた欠損金額については、前条第一項の規定は、適用しない。
        <sup>art-57-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-1</sup>
        In the case where a domestic corporation that has become subject to a specified controlling interest of a second person (meaning a relationship whereby the second person holds directly or indirectly shares or capital contributions exceeding 50 percent of the total number or the total amount of the issued shares of or capital contributions to the domestic corporation (excluding the shares that the domestic corporation holds in itself and the capital contributions made thereby) or any other relationship as specified by Cabinet Order and excluding a relationship that occurred on any grounds specified by Cabinet Order; hereinafter the same applies in this paragraph) and that holds, in the business year containing the day on which the domestic corporation became subject to the specified controlling interest (hereinafter such day is referred to as the "date of control" in this paragraph and item (i) of the following paragraph, and such business year is referred to as a "business year under specified controlling interest" in this paragraph), the net operating loss that arose in each business year prior to the business year under specified controlling interest (such net operating loss includes the amount which was deemed to be the net operating loss of the domestic corporation under paragraph (2) of the preceding Article and is limited to the amount to which the provisions of paragraph (1) of that Article apply; hereinafter the same applies in this Article) or assets with a valuation loss (meaning assets held by the domestic corporation as of the first day of the business year under specified controlling interest which are specified by Cabinet Order as those whose value as of that day does not reach their book value) (hereinafter such domestic corporation is referred to as a "corporation showing a loss, etc." in this Article) falls under any of the following circumstances, up to the day preceding the day on which five years have elapsed from the date of control (in the case where the corporation showing a loss, etc. falls under the case specified by Cabinet Order as a case where it has ceased to be subject to the specified controlling interest, a release from an obligation as specified by Cabinet Order or other acts (referred to as a "release from an obligation, etc." in item (iii)) have been made for obligations of the corporation showing a loss, etc., or any other events as specified by Cabinet Order have occurred, up to the day on which those events occurred), the provisions of paragraph (1) of the preceding Article do not apply to the net operating loss that arose in each business year prior to the business year containing the day on which the corporation showing a loss, etc. came to fall under any of the following circumstances (in the case where the corporation showing a loss, etc. falls under the circumstances listed in item (iv) (limited to the part pertaining to the qualified merger prescribed in that item), the day preceding the date of the qualified merger; such day is referred to as the "relevant day" in the following paragraph and paragraph (3)) (hereinafter such business year is referred to as the "applicable business year" in this Article) in each business year on or after the applicable business year:
        <sup>machine translation, not official</sup>

          **一**  当該欠損等法人が当該支配日の直前において事業を営んでいない場合（清算中の場合を含む。）において、当該支配日以後に事業を開始すること（清算中の当該欠損等法人が継続することを含む。）。
          <sup>art-57-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-1/item-1</sup>
          in the case where a corporation showing a loss, etc. had not conducted any business immediately prior to the date of control (including the case where it had been in liquidation), and it starts a business on or after the date of control (including the circumstances that the corporation showing a loss, etc. in liquidation continues its business);
          <sup>machine translation, not official</sup>

          **二**  当該欠損等法人が当該支配日の直前において営む事業（以下この項において「旧事業」という。）の全てを当該支配日以後に廃止し、又は廃止することが見込まれている場合において、当該旧事業の当該支配日の直前における事業規模（売上金額、収入金額その他の事業の種類に応じて政令で定めるものをいう。次号及び第五号において同じ。）のおおむね五倍を超える資金の借入れ又は出資による金銭その他の資産の受入れ（合併又は分割による資産の受入れを含む。次号において「資金借入れ等」という。）を行うこと。
          <sup>art-57-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-1/item-2</sup>
          in the case where a corporation showing a loss, etc. has abolished or is expected to abolish the whole of the business it had conducted immediately prior to the date of control (hereinafter referred to as the "former business" in this paragraph) on or after the date of control, and it accepts monies or other assets by borrowing funds or capital contributions that exceed approximately five times the size of business (meaning the amount of sales, the revenue, or any other size of business as specified by Cabinet Order, in accordance with the type of business; the same applies in the following item and item (v)) of the former business as of immediately prior to the date of control (including the acceptance of assets as a result of a merger or company split; referred to as the "borrowing of funds, etc." in the following item);
          <sup>machine translation, not official</sup>

          **三**  当該他の者又は当該他の者との間に政令で定める関係がある者（以下この号において「関連者」という。）が当該他の者及び関連者以外の者から当該欠損等法人に対する債権で政令で定めるもの（以下この号において「特定債権」という。）を取得している場合（当該支配日前に特定債権を取得している場合を含むものとし、当該特定債権につき当該支配日以後に債務免除等を行うことが見込まれている場合その他の政令で定める場合を除く。次号において「特定債権が取得されている場合」という。）において、当該欠損等法人が旧事業の当該支配日の直前における事業規模のおおむね五倍を超える資金借入れ等を行うこと。
          <sup>art-57-2/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-1/item-3</sup>
          in the case where a second person or a person who has a relationship as specified by Cabinet Order with the second person (hereinafter referred to as a "related person" in this item) has acquired claims against a corporation showing a loss, etc. specified by Cabinet Order (hereinafter referred to as "specified claims" in this item) from a person other than the second person or related person (including the case where they have acquired specified claims prior to the date of control and excluding the case where a release from an obligation, etc. is expected to be made with regard to the specified claims on or after the date of control and any other case as specified by Cabinet Order; referred to as the "case where specified claims have been acquired" in the following item), and the corporation showing a loss, etc. carries out borrowing of funds, etc. that exceeds approximately five times the size of business of the former business as of immediately prior to the date of control;
          <sup>machine translation, not official</sup>

          **四**  第一号若しくは第二号に規定する場合又は前号の特定債権が取得されている場合において、当該欠損等法人が自己を被合併法人とする適格合併を行い、又は当該欠損等法人（他の内国法人との間に当該他の内国法人による完全支配関係があるものに限る。）の残余財産が確定すること。
          <sup>art-57-2/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-1/item-4</sup>
          in the case prescribed in item (i) or (ii) or in the case where specified claims have been acquired as set forth in the preceding item, the corporation showing a loss, etc. effects a qualified merger with itself as the acquired corporation, or the residual assets of the corporation showing a loss, etc. (limited to one with which another domestic corporation has a full controlling interest held by that other domestic corporation) are determined;
          <sup>machine translation, not official</sup>

          **五**  当該欠損等法人が当該特定支配関係を有することとなつたことに基因して、当該欠損等法人の当該支配日の直前の役員（社長その他政令で定めるものに限る。）の全てが退任（業務を執行しないものとなることを含む。）をし、かつ、当該支配日の直前において当該欠損等法人の業務に従事する使用人（以下この号において「旧使用人」という。）の総数のおおむね百分の二十以上に相当する数の者が当該欠損等法人の使用人でなくなつた場合において、当該欠損等法人の非従事事業（当該旧使用人が当該支配日以後その業務に実質的に従事しない事業をいう。）の事業規模が旧事業の当該支配日の直前における事業規模のおおむね五倍を超えることとなること（政令で定める場合を除く。）。
          <sup>art-57-2/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-1/item-5</sup>
          in the case where a corporation showing a loss, etc. has become subject to the specified controlling interest and, as a result, all its members who serve as officers as of immediately prior to the date of control (limited to the president and other officers specified by Cabinet Order) have resigned (or have ceased to execute the business) and approximately 20 percent or more of the total number of employees who had been engaged in the business of the corporation showing a loss, etc. immediately prior to the date of control (hereinafter referred to as "former employees" in this item) have ceased to be employees of the corporation showing a loss, etc., the size of business of the non-engaged business of the corporation showing a loss, etc. (meaning the business that the former employees, in effect, cease to be engaged in on or after the date of control) exceeds approximately five times the size of business of the former business as of immediately prior to the date of control (excluding the case specified by Cabinet Order); and
          <sup>machine translation, not official</sup>

          **六**  前各号に掲げる事由に類するものとして政令で定める事由
          <sup>art-57-2/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-1/item-6</sup>
          any of the circumstances specified by Cabinet Order as being similar to those listed in the preceding items.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  欠損等法人と他の法人との間で当該欠損等法人の該当日以後に合併、分割、現物出資又は第二条第十二号の五の二（定義）に規定する現物分配が行われる場合には、次の各号に掲げる欠損金額については、当該各号に定める規定は、適用しない。
        <sup>art-57-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-2</sup>
        In the case where a merger, company split, capital contribution in kind or distribution in kind prescribed in Article 2, item (xii)-5-2 (Definitions) is effected between a corporation showing a loss, etc. and another corporation on or after the relevant day of the corporation showing a loss, etc., the provisions specified in the following items do not apply to the net operating loss listed in the respective items:
        <sup>machine translation, not official</sup>

          **一**  欠損等法人を合併法人とする適格合併が行われる場合における当該適格合併に係る被合併法人の当該適格合併の日の前日の属する事業年度以前の各事業年度において生じた欠損金額（当該適格合併が当該欠損等法人の適用事業年度開始の日以後三年を経過する日（その経過する日が支配日以後五年を経過する日後となる場合にあつては、同日。次項において「三年経過日」という。）後に行われるものである場合には、当該欠損金額のうちその生じた事業年度開始の日が当該適用事業年度開始の日前であるものに限る。）　前条第二項及び第三項
          <sup>art-57-2/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-2/item-1</sup>
          in the case where a qualified merger with a corporation showing a loss, etc. as the acquiring corporation is effected, the net operating loss that arose in each business year on or before the business year containing the day preceding the date of the qualified merger of the acquired corporation involved in the qualified merger (in the case where the qualified merger is to be effected after the day on which three years have elapsed from the first day of the applicable business year of the corporation showing a loss, etc. (in the case where the day on which three years have elapsed falls after the day on which five years have elapsed from the date of control, the day on which five years have elapsed; referred to as the "day on which three years have elapsed" in the following paragraph), limited to the portion of the net operating loss which arose in a business year starting prior to the first day of the applicable business year): paragraphs (2) and (3) of the preceding Article; or
          <sup>machine translation, not official</sup>

          **二**  欠損等法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする前条第四項に規定する適格組織再編成等が行われる場合における当該欠損等法人の適用事業年度前の各事業年度において生じた欠損金額　同項
          <sup>art-57-2/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-2/item-2</sup>
          in the case where a qualified organizational restructuring, etc. prescribed in paragraph (4) of the preceding Article with a corporation showing a loss, etc. as an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind is effected, the net operating loss that arose in each business year prior to the applicable business year of the corporation showing a loss, etc.: paragraph (4) of the preceding Article.
          <sup>machine translation, not official</sup>

        **第三項**  欠損等法人の該当日以後に当該欠損等法人との間に前条第二項に規定する完全支配関係がある内国法人で当該欠損等法人が発行済株式又は出資の全部又は一部を有するものの残余財産が確定する場合における当該内国法人の当該残余財産の確定の日の属する事業年度以前の各事業年度において生じた欠損金額（当該残余財産の確定の日が当該欠損等法人の三年経過日以後である場合には、当該欠損金額のうちその生じた事業年度開始の日が当該欠損等法人の適用事業年度開始の日前であるものに限る。）については、同項及び同条第三項の規定は、当該欠損等法人については、適用しない。
        <sup>art-57-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-3</sup>
        In the case where the residual assets of a domestic corporation that has a full controlling interest prescribed in paragraph (2) of the preceding Article with a corporation showing a loss, etc. and of which the corporation showing a loss, etc. holds the whole or a part of the issued shares or capital contributions are determined on or after the relevant day of the corporation showing a loss, etc., the provisions of that paragraph and paragraph (3) of that Article do not apply, with regard to the corporation showing a loss, etc., to the net operating loss that arose in each business year on or before the business year of the domestic corporation containing the date of determination of residual assets (in the case where the date of determination of residual assets is on or after the day on which three years have elapsed for the corporation showing a loss, etc., limited to the portion of the net operating loss which arose in a business year starting prior to the first day of the applicable business year of the corporation showing a loss, etc.).
        <sup>machine translation, not official</sup>

        **第四項**  内国法人と欠損等法人との間で当該内国法人を合併法人とする適格合併が行われる場合又は内国法人との間に前条第二項に規定する完全支配関係がある他の内国法人である欠損等法人の残余財産が確定する場合には、これらの欠損等法人の適用事業年度前の各事業年度において生じた欠損金額については、同項及び同条第三項の規定は、適用しない。
        <sup>art-57-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-4</sup>
        In the case where a qualified merger with a domestic corporation as the acquiring corporation is effected between the domestic corporation and a corporation showing a loss, etc., or in the case where the residual assets of a corporation showing a loss, etc. that is another domestic corporation having a full controlling interest prescribed in paragraph (2) of the preceding Article with a domestic corporation are determined, the provisions of that paragraph and paragraph (3) of that Article do not apply to the net operating loss that arose in each business year prior to the applicable business year of that corporation showing a loss, etc.
        <sup>machine translation, not official</sup>

        **第五項**  前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-57-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-57-2/par-5</sup>
        Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第五十八条（青色申告書を提出しなかつた事業年度の欠損金の特例） — Special Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed
<sup>caption: machine translation, not official</sup>
<sup>art-58 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-58</sup>

        **第一項**  内国法人の各事業年度開始の日前十年以内に開始した事業年度のうち青色申告書を提出する事業年度でない事業年度において生じた欠損金額に係る第五十七条第一項（欠損金の繰越し）の規定の適用については、当該欠損金額のうち、棚卸資産、固定資産又は政令で定める繰延資産について震災、風水害、火災その他政令で定める災害により生じた損失の額で政令で定めるもの（次項及び第三項において「災害損失金額」という。）を超える部分の金額は、ないものとする。
        <sup>art-58/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-58/par-1</sup>
        With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to the net operating loss that arose in a business year that is not a business year for which a Blue Return is filed, out of the business years starting within ten years prior to the first day of each business year of a domestic corporation, the portion of the net operating loss exceeding the amount of loss specified by Cabinet Order that arose with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order (referred to as the "amount of loss caused by a disaster" in the following paragraph and paragraph (3)) is deemed not to exist.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人の各事業年度開始の日前十年以内に開始した事業年度のうち青色申告書を提出する事業年度でない事業年度において生じた欠損金額に係る第五十七条第一項の規定の適用については、当該欠損金額のうち、災害損失金額に達するまでの金額については、同条第三項及び第四項並びに前条の規定は、適用しない。
        <sup>art-58/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-58/par-2</sup>
        With regard to the application of the provisions of Article 57, paragraph (1) to the net operating loss that arose in a business year that is not a business year for which a Blue Return is filed, out of the business years starting within ten years prior to the first day of each business year of a domestic corporation, the provisions of paragraphs (3) and (4) of that Article and the preceding Article do not apply to the portion of the net operating loss up to the amount of loss caused by a disaster.
        <sup>machine translation, not official</sup>

        **第三項**  欠損金額の生じた事業年度の確定申告書、修正申告書又は更正請求書に災害損失金額の計算に関する明細を記載した書類の添付がない場合には、当該事業年度の災害損失金額はないものとして、前二項の規定を適用する。
        <sup>art-58/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-58/par-3</sup>
        In the case where there is no attachment of a document stating the details of the calculation of the amount of loss caused by a disaster to the Final Return, amended return or written request for Reassessment for the business year in which the net operating loss arose, the provisions of the preceding two paragraphs apply by deeming that there is no amount of loss caused by a disaster for that business year.
        <sup>machine translation, not official</sup>

        **第四項**  前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-58/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-58/par-4</sup>
        Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入） — (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-59 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59</sup>

        **第一項**  内国法人について更生手続開始の決定があつた場合において、その内国法人が次の各号に掲げる場合に該当するときは、その該当することとなつた日の属する事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち当該各号に定める金額の合計額に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-59/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-1</sup>
        In the case where an order commencing reorganization proceedings has been issued with regard to a domestic corporation, when the domestic corporation falls under any of the cases listed in the following items, the portion of the net operating loss that arose in each business year prior to the business year containing the day on which the domestic corporation came to fall under the relevant case (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the amounts specified in the respective items, is included in deductible expenses, when calculating the amount of income for the applicable year:
        <sup>machine translation, not official</sup>

          **一**  当該更生手続開始の決定があつた時においてその内国法人に対し政令で定める債権を有する者（当該内国法人が通算法人である場合（当該適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）には、他の通算法人で当該適用年度終了の日にその事業年度が終了するものを除く。）から当該債権につき債務の免除を受けた場合（当該債権が債務の免除以外の事由により消滅した場合でその消滅した債務に係る利益の額が生ずるときを含む。）　その債務の免除を受けた金額（当該利益の額を含む。）
          <sup>art-59/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-1/item-1</sup>
          in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing reorganization proceedings was issued (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation): the amount for which a release from an obligation was granted (including the amount of the profits);
          <sup>machine translation, not official</sup>

          **二**  当該更生手続開始の決定があつたことに伴いその内国法人の役員等（役員若しくは株主等である者又はこれらであつた者をいい、当該内国法人が通算法人である場合（当該適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）には他の通算法人で当該適用年度終了の日にその事業年度が終了するものを除く。）から金銭その他の資産の贈与を受けた場合　その贈与を受けた金銭の額及び金銭以外の資産の価額
          <sup>art-59/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-1/item-2</sup>
          in the case where, accompanying the order commencing reorganization proceedings, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year): the amount of monies and the value of assets other than monies that the corporation received; or
          <sup>machine translation, not official</sup>

          **三**  第二十五条第二項（会社更生法又は金融機関等の更生手続の特例等に関する法律の規定に従つて行う評価換えに係る部分に限る。以下この号において同じ。）（資産の評価益）に規定する評価換えをした場合　同項の規定により当該適用年度の所得の金額の計算上益金の額に算入される金額（第三十三条第三項（資産の評価損）の規定により当該適用年度の所得の金額の計算上損金の額に算入される金額がある場合には、当該益金の額に算入される金額から当該損金の額に算入される金額を控除した金額）
          <sup>art-59/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-1/item-3</sup>
          in the case where the domestic corporation has revaluated its assets as prescribed in Article 25, paragraph (2) (Valuation Gain on Assets) (limited to the part pertaining to revaluation under the provisions of the Corporate Reorganization Act or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions; hereinafter the same applies in this item): the amount to be included in gross profits in the calculation of the amount of income for the applicable year under the provisions of that paragraph (in the case where there is any amount to be included in deductible expenses in the calculation of the amount of income for the applicable year under Article 33, paragraph (3) (Valuation Loss on Assets), the amount that remains after deducting the amount to be included in deductible expenses from the amount to be included in gross profits).
          <sup>machine translation, not official</sup>

        **第二項**  内国法人について再生手続開始の決定があり、又は内国法人に第二十五条第三項若しくは第三十三条第四項に規定する政令で定める事実が生じた場合において、その内国法人が第二十五条第三項又は第三十三条第四項の規定の適用を受けるときは、その適用を受ける事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち次に掲げる金額の合計額（当該合計額が第五十七条第一項（欠損金の繰越し）、この項及び第六十二条の五第五項（現物分配による資産の譲渡）の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-59/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-2</sup>
        In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation, or a fact specified by Cabinet Order as prescribed in Article 25, paragraph (3) or Article 33, paragraph (4) has occurred with regard to a domestic corporation, when the domestic corporation is subject to the application of the provisions of Article 25, paragraph (3) or Article 33, paragraph (4), the portion of the net operating loss that arose in each business year prior to the business year for which it is subject to that application (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the following amounts (in the case where such sum exceeds the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), the amount obtained after deducting the amount of the excess), is included in deductible expenses, when calculating the amount of income for the applicable year:
        <sup>machine translation, not official</sup>

          **一**  当該再生手続開始の決定があつた時又は当該政令で定める事実が生じた時においてその内国法人に対し政令で定める債権を有する者（当該内国法人が通算法人である場合（当該適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）には、他の通算法人で当該適用年度終了の日にその事業年度が終了するものを除く。）から当該債権につき債務の免除を受けた場合（当該債権が債務の免除以外の事由により消滅した場合でその消滅した債務に係る利益の額が生ずるときを含む。）におけるその債務の免除を受けた金額（当該利益の額を含む。）
          <sup>art-59/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-2/item-1</sup>
          the amount for which a release from an obligation was granted (including the amount of the profits) in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing rehabilitation proceedings was issued or the fact specified by Cabinet Order occurred (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation);
          <sup>machine translation, not official</sup>

          **二**  当該再生手続開始の決定があつたこと又は当該政令で定める事実が生じたことに伴いその内国法人の役員等（役員若しくは株主等である者又はこれらであつた者をいい、当該内国法人が通算法人である場合（当該適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）には他の通算法人で当該適用年度終了の日にその事業年度が終了するものを除く。）から金銭その他の資産の贈与を受けた場合におけるその贈与を受けた金銭の額及び金銭以外の資産の価額
          <sup>art-59/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-2/item-2</sup>
          the amount of monies and the value of assets other than monies that the domestic corporation received in the case where, accompanying the issuance of the order commencing rehabilitation proceedings or the occurrence of the fact specified by Cabinet Order, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year); and
          <sup>machine translation, not official</sup>

          **三**  第二十五条第三項の規定により当該適用年度の所得の金額の計算上益金の額に算入される金額から第三十三条第四項の規定により当該適用年度の所得の金額の計算上損金の額に算入される金額を減算した金額
          <sup>art-59/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-2/item-3</sup>
          the amount obtained by subtracting the amount to be included in deductible expenses in the calculation of the amount of income for the applicable year under Article 33, paragraph (4) from the amount to be included in gross profits in the calculation of the amount of income for the applicable year under Article 25, paragraph (3).
          <sup>machine translation, not official</sup>

        **第三項**  内国法人について再生手続開始の決定があつたことその他これに準ずる政令で定める事実が生じた場合（第二十五条第三項又は第三十三条第四項の規定の適用を受ける場合を除く。）において、その内国法人が次の各号に掲げる場合に該当するときは、その該当することとなつた日の属する事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち当該各号に定める金額の合計額（当該合計額がこの項及び第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-59/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-3</sup>
        In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation or any other equivalent fact specified by Cabinet Order has occurred (excluding the case where it is subject to the application of the provisions of Article 25, paragraph (3) or Article 33, paragraph (4)), when the domestic corporation falls under any of the cases listed in the following items, the portion of the net operating loss that arose in each business year prior to the business year containing the day on which the domestic corporation came to fall under the relevant case (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the amounts specified in the respective items (in the case where such sum exceeds the amount of income for the applicable year calculated without applying the provisions of this paragraph and Article 62-5, paragraph (5), the amount obtained after deducting the amount of the excess), is included in deductible expenses, when calculating the amount of income for the applicable year:
        <sup>machine translation, not official</sup>

          **一**  当該再生手続開始の決定があつた時又は当該政令で定める事実が生じた時においてその内国法人に対し政令で定める債権を有する者（当該内国法人が通算法人である場合（当該適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）には、他の通算法人で当該適用年度終了の日にその事業年度が終了するものを除く。）から当該債権につき債務の免除を受けた場合（当該債権が債務の免除以外の事由により消滅した場合でその消滅した債務に係る利益の額が生ずるときを含む。）　その債務の免除を受けた金額（当該利益の額を含む。）
          <sup>art-59/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-3/item-1</sup>
          in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing rehabilitation proceedings was issued or the fact specified by Cabinet Order occurred (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation): the amount for which a release from an obligation was granted (including the amount of the profits);
          <sup>machine translation, not official</sup>

          **二**  当該再生手続開始の決定があつたこと又は当該政令で定める事実が生じたことに伴いその内国法人の役員等（役員若しくは株主等である者又はこれらであつた者をいい、当該内国法人が通算法人である場合（当該適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）には他の通算法人で当該適用年度終了の日にその事業年度が終了するものを除く。）から金銭その他の資産の贈与を受けた場合　その贈与を受けた金銭の額及び金銭以外の資産の価額
          <sup>art-59/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-3/item-2</sup>
          in the case where, accompanying the issuance of the order commencing rehabilitation proceedings or the occurrence of the fact specified by Cabinet Order, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year): the amount of monies and the value of assets other than monies that the corporation received.
          <sup>machine translation, not official</sup>

        **第四項**  内国法人が解散した場合において、残余財産がないと見込まれるときは、その清算中に終了する事業年度（前三項の規定の適用を受ける事業年度を除く。以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額を基礎として政令で定めるところにより計算した金額に相当する金額（当該相当する金額がこの項及び第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）は、当該適用年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-59/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-4</sup>
        In the case where a domestic corporation has dissolved, when it is expected that there will be no residual assets, the amount equivalent to the amount calculated as specified by Cabinet Order on the basis of the net operating loss that arose in each business year prior to the business year ending during its liquidation (excluding a business year for which the provisions of the preceding three paragraphs apply; hereinafter referred to as the "applicable year" in this paragraph) (in the case where that equivalent amount exceeds the amount of income for the applicable year calculated without applying the provisions of this paragraph and Article 62-5, paragraph (5), the amount obtained after deducting the amount of the excess) is included in deductible expenses, when calculating the amount of income for the applicable year.
        <sup>machine translation, not official</sup>

        **第五項**  第二項の内国法人が通算法人である場合（同項に規定する適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）における同項の規定の適用については、同項中「この項及び」とあるのは「この項、」と、「）の規定」とあるのは「）、第六十四条の五（損益通算）及び第六十四条の七第六項（欠損金の通算）の規定」と、「所得の金額を」とあるのは「所得の金額と当該内国法人の適用年度及び当該適用年度終了の日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度の調整前所得金額（第五十七条第一項、この項から第四項まで、第六十二条の五第五項、第六十四条の五及び第六十四条の七第六項の規定を適用しないものとして計算した場合における所得の金額をいう。）の合計額から同日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度において生じた調整前欠損金額（第五十七条第一項、この項から第四項まで、第六十二条の五第五項、第六十四条の五及び第六十四条の七第六項の規定を適用しないものとして計算した場合における欠損金額をいう。）の合計額を控除した金額（これらの他の通算法人のうちにこの項の規定の適用を受ける法人がある場合には、当該控除した金額のうち当該内国法人に帰せられる金額として政令で定める金額）とのうちいずれか少ない金額を」とする。
        <sup>art-59/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-5</sup>
        With regard to the application of the provisions of paragraph (2) in the case where the domestic corporation set forth in that paragraph is a group tax sharing corporation (limited to the case where the last day of the applicable year prescribed in that paragraph is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), the phrase "exceeds the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind)" in that paragraph is deemed to be replaced with "exceeds the lesser of the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph, Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), Article 64-5 (Aggregation of Profits and Losses) and Article 64-7, paragraph (6) (Aggregation of Losses) and the amount obtained by deducting the total of the pre-adjustment net operating loss (meaning the net operating loss calculated without applying the provisions of Article 57, paragraph (1), this paragraph through paragraph (4), Article 62-5, paragraph (5), Article 64-5 and Article 64-7, paragraph (6)) that arose in the business years ending on the last day of the applicable year of the other group tax sharing corporations that have a group tax sharing full controlling interest with the domestic corporation on that day, from the total of the pre-adjustment amount of income (meaning the amount of income calculated without applying the provisions of Article 57, paragraph (1), this paragraph through paragraph (4), Article 62-5, paragraph (5), Article 64-5 and Article 64-7, paragraph (6)) for the applicable year of the domestic corporation and for the business years ending on the last day of the applicable year of the other group tax sharing corporations that have a group tax sharing full controlling interest with the domestic corporation on that day (or, in the case where any of those other group tax sharing corporations is a corporation subject to the provisions of this paragraph, the amount specified by Cabinet Order as the amount attributable to the domestic corporation out of the amount so deducted)".
        <sup>machine translation, not official</sup>

        **第六項**  第一項から第四項までの規定は、確定申告書、修正申告書又は更正請求書にこれらの規定により損金の額に算入される金額の計算に関する明細を記載した書類及び更生手続開始の決定があつたこと若しくは再生手続開始の決定があつたこと若しくは第二項若しくは第三項に規定する政令で定める事実が生じたことを証する書類又は残余財産がないと見込まれることを説明する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
        <sup>art-59/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-6</sup>
        The provisions of paragraphs (1) through (4) apply only in the case where there is the attachment, to the Final Return, amended return or written request for Reassessment, of a document stating the details of the calculation of the amount to be included in deductible expenses under those provisions, and of a document certifying that an order commencing reorganization proceedings or an order commencing rehabilitation proceedings has been issued or that a fact specified by Cabinet Order as prescribed in paragraph (2) or (3) has occurred, or a document explaining that it is expected that there will be no residual assets, or any other document specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

        **第七項**  税務署長は、前項に規定する財務省令で定める書類の添付がない確定申告書、修正申告書又は更正請求書の提出があつた場合においても、その書類の添付がなかつたことについてやむを得ない事情があると認めるときは、第一項から第四項までの規定を適用することができる。
        <sup>art-59/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-59/par-7</sup>
        Even in the case where a Final Return, amended return or written request for Reassessment without the attachment of the documents specified by Ministry of Finance Order prescribed in the preceding paragraph has been filed, the district director may apply the provisions of paragraphs (1) through (4), when they find any unavoidable grounds for the failure to attach such documents.
        <sup>machine translation, not official</sup>

## 第九目　契約者配当等 — Division 9 Dividend to Contractors
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-9</sup>

### 第六十条（保険会社の契約者配当の損金算入） — (Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-60 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60</sup>

        **第一項**  保険業法に規定する保険会社が各事業年度において保険契約に基づき保険契約者に対して分配する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、当該分配する金額が政令で定める金額を超える場合は、その超える部分の金額については、この限りでない。
        <sup>art-60/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60/par-1</sup>
        The amount that an insurance company as prescribed in the Insurance Business Act distributes to its policyholders in each business year based on an insurance contract is included in deductible expenses, when calculating the amount of income for the business year; provided, however, that the amount exceeds the amount specified by Cabinet Order, this does not apply to the amount of the excess.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  前項の保険会社は、確定申告書に同項の規定により損金の額に算入される金額の計算に関する明細を記載した書類を添付しなければならない。
        <sup>art-60/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60/par-2</sup>
        The insurance company set forth in the preceding paragraph must attach to a tax return the documents containing a detailed statement concerning the calculation of the amount to be included in deductible expenses under the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六十条の二（協同組合等の事業分量配当等の損金算入） — (Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-60-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-2</sup>

        **第一項**  協同組合等が各事業年度の決算の確定の時にその支出すべき旨を決議する次に掲げる金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-60-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-2/par-1</sup>
        The following amounts for which a cooperative, etc. makes a resolution to pay at the time of settling the accounts for each business year are included in deductible expenses, when calculating the amount of income of for the business year:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  その組合員その他の構成員に対しその者が当該事業年度中に取り扱つた物の数量、価額その他その協同組合等の事業を利用した分量に応じて分配する金額
          <sup>art-60-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-2/par-1/item-1</sup>
          the amount to be distributed to the partners or other members, in accordance with the quantity or value of the goods that they dealt with, or the volume of the services of the cooperative, etc. that they used in the business year; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  その組合員その他の構成員に対しその者が当該事業年度中にその協同組合等の事業に従事した程度に応じて分配する金額
          <sup>art-60-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-2/par-1/item-2</sup>
          the amount to be distributed to the partners or other members, in accordance with the level at which they were engaged in the business of the cooperative, etc. in the business year.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第十目　特定株主等によつて支配された欠損等法人の資産の譲渡等損失額 — Division 10 Net Operating Loss on Transfer of Assets of Corporations Showing a Loss Controlled by Specified Shareholders
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-4/div-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-4/div-10</sup>

### 第六十条の三
<sup>art-60-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-3</sup>

        **第一項**  第五十七条の二第一項（特定株主等によつて支配された欠損等法人の欠損金の繰越しの不適用）に規定する欠損等法人（以下この項及び次項において「欠損等法人」という。）の同条第一項に規定する適用事業年度（以下この項において「適用事業年度」という。）開始の日から同日以後三年を経過する日（その経過する日が同条第一項に規定する支配日以後五年を経過する日後となる場合にあつては、同日）までの期間（当該期間に終了する各事業年度において、第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）、第六十四条の十一第一項（通算制度の開始に伴う資産の時価評価損益）、第六十四条の十二第一項（通算制度への加入に伴う資産の時価評価損益）又は第六十四条の十三第一項（第一号に係る部分に限る。）（通算制度からの離脱等に伴う資産の時価評価損益）の規定の適用を受ける場合には、当該適用事業年度開始の日からその適用を受ける事業年度終了の日までの期間。以下この項及び次項において「適用期間」という。）において生ずる特定資産（当該欠損等法人が当該支配日の属する事業年度開始の日において有する資産及び当該欠損等法人が当該適用事業年度開始の日以後に行われる第五十七条の二第一項に規定する他の者を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資又は同項第三号に規定する関連者を被合併法人、分割法人、現物出資法人若しくは現物分配法人とする適格組織再編成等（適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資又は適格現物分配をいう。以下この条において同じ。）により移転を受けた資産のうち、政令で定めるものをいう。以下この条において同じ。）の譲渡、評価換え、貸倒れ、除却その他の事由（以下この項において「譲渡等特定事由」という。）による損失の額として政令で定める金額（当該譲渡等特定事由が生じた日の属する事業年度の適用期間において生ずる特定資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額がある場合には、当該金額を控除した金額。第三項において「譲渡等損失額」という。）は、当該欠損等法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-60-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-3/par-1</sup>
        With regard to a corporation showing a loss, etc. as prescribed in Article 57-2, paragraph (1) (Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.) (hereinafter referred to as a "corporation showing a loss, etc." in this paragraph and the following paragraph), the amount specified by Cabinet Order as the amount of loss due to a transfer, revaluation, bad debts, removal or any other grounds (hereinafter referred to as "specified grounds such as transfer" in this paragraph) of specified assets (meaning those specified by Cabinet Order out of the assets held by the corporation showing a loss, etc. as of the first day of the business year containing the date of control and the assets transferred to the corporation showing a loss, etc. as a result of a qualified company split or qualified capital contribution in kind effected on or after the first day of the applicable business year wherein the second person prescribed in Article 57-2, paragraph (1) is the splitting corporation or corporation making a capital contribution in kind, or as a result of a qualified organizational restructuring, etc. (meaning a qualified merger, or a merger that does not fall under a qualified merger and to which the provisions of Article 61-11, paragraph (1) (Profit or Loss from Transactions between Corporations with a Full Controlling Interest) apply, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution; hereinafter the same applies in this Article) effected on or after that day wherein the related person prescribed in item (iii) of that paragraph is the acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind; hereinafter the same applies in this Article) that arises during the period from the first day of the applicable business year prescribed in paragraph (1) of that Article (hereinafter referred to as the "applicable business year" in this paragraph) of the corporation showing a loss, etc. until the day on which three years have elapsed from that day (in the case where the day on which three years have elapsed falls after the day on which five years have elapsed from the date of control prescribed in paragraph (1) of that Article, until the day on which five years have elapsed) (in the case where, in any business year ending during that period, the corporation showing a loss, etc. is subject to the provisions of Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a Share Exchange Involved in Non-qualified Share Exchange), Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon the Start of the Group Tax Sharing System), Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Joining the Group Tax Sharing System) or Article 64-13, paragraph (1) (limited to the part pertaining to item (i)) (Gains or Losses on the Fair Valuation of Assets upon Withdrawal from the Group Tax Sharing System, etc.), the period from the first day of the applicable business year until the last day of the business year for which it is subject to those provisions; hereinafter referred to as the "application period" in this paragraph and the following paragraph) (in the case where there is an amount specified by Cabinet Order as the amount of profits due to a transfer, revaluation or any other grounds of specified assets that arises during the application period of the business year containing the day on which the specified grounds such as transfer occurred, the amount that remains after deducting that amount; referred to as the "amount of loss from transfer, etc." in paragraph (3)) is excluded from deductible expenses, when calculating the amount of income of the corporation showing a loss, etc. for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  欠損等法人がその適用期間内に自己を被合併法人、分割法人、現物出資法人又は現物分配法人とする適格組織再編成等によりその有する特定資産（第五十七条の二第一項に規定する評価損資産に該当するものに限る。）を当該適格組織再編成等に係る合併法人、分割承継法人、被現物出資法人又は被現物分配法人（以下この条において「合併法人等」という。）に移転した場合には、当該合併法人等を前項の規定の適用を受ける欠損等法人とみなして、この条の規定を適用する。
        <sup>art-60-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-3/par-2</sup>
        In the case where a corporation showing a loss, etc. has transferred its specified assets (limited to those falling under the category of assets with a valuation loss as prescribed in Article 57-2, paragraph (1)) within its application period, as a result of a qualified organizational restructuring, etc. wherein the corporation itself is an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind, to the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind involved in the qualified organizational restructuring, etc. (hereinafter referred to as an "acquiring corporation, etc." in this Article), the provisions of this Article apply by deeming that the acquiring corporation, etc. is a corporation showing a loss, etc. subject to the provisions of the preceding paragraph.
        <sup>machine translation, not official</sup>

        **第三項**  前項の合併法人等が適格組織再編成等により移転を受けた特定資産に係る譲渡等損失額の計算その他第一項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-60-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-60-3/par-3</sup>
        Necessary matters concerning the calculation of the amount of loss from transfer, etc. pertaining to specified assets that an acquiring corporation, etc. set forth in the preceding paragraph has received as a result of a qualified organizational restructuring, etc. and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第五款　利益の額又は損失の額の計算 — Subsection 5 Calculation of Amount of Profit or Loss
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-5</sup>

## 第一目　短期売買商品等の譲渡損益及び時価評価損益 — Division 1 Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities for Short-term Trading, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-5/div-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-5/div-1</sup>

### 第六十一条
<sup>art-61 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61</sup>

        **第一項**  内国法人が短期売買商品等（短期的な価格の変動を利用して利益を得る目的で取得した資産として政令で定めるもの（有価証券を除く。）及び金融商品取引法第二条第四十九項（定義）に規定する暗号資産（以下この条において「暗号資産」という。）をいう。以下この条において同じ。）の譲渡をした場合には、その譲渡に係る譲渡利益額（第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額をいう。）は、第六十二条から第六十二条の五まで（合併等による資産の譲渡）の規定の適用がある場合を除き、その譲渡に係る契約をした日（その譲渡が剰余金の配当その他の財務省令で定める事由によるものである場合には、当該剰余金の配当の効力が生ずる日その他の財務省令で定める日）の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-1</sup>
        In the case where a domestic corporation has transferred any commodities for short-term trading, etc. (meaning commodities as specified by Cabinet Order as assets acquired for the purpose of profit from short-term price fluctuations (excluding securities) and crypto-assets as prescribed in Article 2, paragraph (49) (Definitions) of the Financial Instruments and Exchange Act (hereinafter referred to as "crypto-assets" in this Article); hereinafter the same applies in this Article), except in the case where the provisions of Articles 62 through 62-5 (Transfer of Assets as a Result of a Merger, etc.) apply, capital gain (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter) or capital loss (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former) on the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the day on which a contract for the transfer was concluded (or, in the case where the transfer is due to a dividend of surplus or any other grounds specified by Ministry of Finance Order, the day on which the dividend of surplus becomes effective or any other day specified by Ministry of Finance Order):
        <sup>machine translation, not official</sup>

          **一**  その短期売買商品等の譲渡の時における有償によるその短期売買商品等の譲渡により通常得べき対価の額
          <sup>art-61/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-1/item-1</sup>
          the amount of consideration that would normally be obtained from the transfer of the commodities for short-term trading, etc. for value at the time of the transfer of the commodities for short-term trading, etc.;
          <sup>machine translation, not official</sup>

          **二**  その短期売買商品等の譲渡に係る原価の額（その短期売買商品等についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした短期売買商品等の数量を乗じて計算した金額をいう。）
          <sup>art-61/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-1/item-2</sup>
          the amount of cost for the transfer of the commodities for short-term trading, etc. (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the commodities for short-term trading, etc. (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the commodities for short-term trading, etc. that it has transferred).
          <sup>machine translation, not official</sup>

        **第二項**  内国法人が事業年度終了の時（以下この項及び次項において「期末時」という。）において有する短期売買商品等については、次の各号に掲げる短期売買商品等の区分に応じ当該各号に定める方法（第二号に掲げる短期売買商品等にあつては、同号に定める方法のうち当該内国法人が選定した方法（その方法を選定しなかつた場合には、同号ロに掲げる方法）とする。）により評価した金額をもつて、当該期末時における評価額とする。
        <sup>art-61/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2</sup>
        With regard to commodities for short-term trading, etc. held by a domestic corporation as of the end of a business year (hereinafter referred to as "at the end of the period" in this paragraph and the following paragraph), the amount evaluated by the method specified in the following items in accordance with the category of commodities for short-term trading, etc. listed in the respective items (for commodities for short-term trading, etc. listed in item (ii), the method selected by the domestic corporation out of the methods specified in that item (or, in the case where it did not select a method, the method listed in (b) of that item)) is to be their fair value at the end of the period.
        <sup>machine translation, not official</sup>

          **一**  短期売買商品等（暗号資産にあつては、市場暗号資産（活発な市場が存在する暗号資産として政令で定めるものをいう。次号において同じ。）に限るものとし、次に掲げるものを除く。）　時価法（期末時において有する短期売買商品等をその種類又は銘柄（以下この号において「種類等」という。）の異なるごとに区別し、その種類等の同じものについて、当該期末時における価額として政令で定めるところにより計算した金額をもつて当該短期売買商品等の当該期末時における評価額とする方法をいう。次号イ及び次項において同じ。）
          <sup>art-61/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2/item-1</sup>
          commodities for short-term trading, etc. (for crypto-assets, limited to market crypto assets (meaning crypto-assets specified by Cabinet Order as crypto-assets for which an active market exists; the same applies in the following item), and excluding the following): the fair value method (meaning the method of categorizing commodities for short-term trading, etc. held at the end of the period by type or brand (hereinafter referred to as "types, etc." in this item) and calculating, for those of the same types, etc., the amount as specified by Cabinet Order as their value at the end of the period, and thereby deeming the calculated amount to be the fair value of the commodities for short-term trading, etc. at the end of the period; the same applies in (a) of the following item and in the following paragraph);
          <sup>machine translation, not official</sup>

            **イ**  特定譲渡制限付暗号資産（譲渡についての制限その他の条件が付されている暗号資産であつてその条件が付されていることにつき適切に公表されるための手続が行われているものとして政令で定めるものをいう。次号において同じ。）
            <sup>art-61/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2/item-1/sub-1</sup>
            specified transfer-restricted crypto-assets (meaning crypto-assets which are subject to restrictions on transfer or other conditions and which are specified by Cabinet Order as those for which procedures for appropriately publicizing that they are subject to the conditions have been carried out; the same applies in the following item);
            <sup>machine translation, not official</sup>

            **ロ**  特定自己発行暗号資産（当該内国法人が発行し、かつ、その発行の時から継続して有する暗号資産（次号において「自己発行暗号資産」という。）であつてその時から継続して譲渡についての制限その他の条件が付されているものとして政令で定めるものをいう。第六項において同じ。）
            <sup>art-61/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2/item-1/sub-2</sup>
            specified self-issued crypto-assets (meaning crypto-assets that the domestic corporation has issued and has continuously held since the time of issuance (referred to as "self-issued crypto assets" in the following item) and which are specified by Cabinet Order as those that have been continuously subject to restrictions on transfer or other conditions since that time; the same applies in paragraph (6));
            <sup>machine translation, not official</sup>

          **二**  市場暗号資産に該当する特定譲渡制限付暗号資産（自己発行暗号資産を除く。）　イ又はロに掲げる方法
          <sup>art-61/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2/item-2</sup>
          specified transfer-restricted crypto-assets that fall under market crypto assets (excluding self-issued crypto assets): the method listed in (a) or (b):
          <sup>machine translation, not official</sup>

            **イ**  時価法
            <sup>art-61/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2/item-2/sub-1</sup>
            the fair value method;
            <sup>machine translation, not official</sup>

            **ロ**  原価法（期末時において有する短期売買商品等について、当該期末時における帳簿価額をもつて当該短期売買商品等の当該期末時における評価額とする方法をいう。次号において同じ。）
            <sup>art-61/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2/item-2/sub-2</sup>
            the cost method (meaning the method of deeming the book value at the end of the period of commodities for short-term trading, etc. held at the end of the period to be the fair value of the commodities for short-term trading, etc. at the end of the period; the same applies in the following item);
            <sup>machine translation, not official</sup>

          **三**  前二号に掲げる短期売買商品等以外の短期売買商品等　原価法
          <sup>art-61/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-2/item-3</sup>
          commodities for short-term trading, etc. other than those listed in the preceding two items: the cost method.
          <sup>machine translation, not official</sup>

        **第三項**  内国法人が期末時において短期売買商品等（時価法により評価した金額（以下この項において「時価評価金額」という。）をもつてその期末時における評価額とするものに限る。以下この項及び次項において同じ。）を有する場合（暗号資産にあつては、自己の計算において有する場合に限る。）には、当該短期売買商品等に係る評価益（当該短期売買商品等の時価評価金額が当該短期売買商品等のその期末時における帳簿価額（以下この項において「期末帳簿価額」という。）を超える場合におけるその超える部分の金額をいう。次項において同じ。）又は評価損（当該短期売買商品等の期末帳簿価額が当該短期売買商品等の時価評価金額を超える場合におけるその超える部分の金額をいう。次項において同じ。）は、第二十五条第一項（資産の評価益）又は第三十三条第一項（資産の評価損）の規定にかかわらず、その期末時の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-3</sup>
        In the case where a domestic corporation holds, at the end of the period, any commodities for short-term trading, etc. (limited to those for which the amount evaluated by the fair value method (hereinafter referred to as the "fair value" in this paragraph) is treated as their fair value at the end of the period; hereinafter the same applies in this paragraph and the following paragraph) (for crypto-assets, limited to the case where it holds them on its own account), the valuation gain therefrom (meaning, in the case where the fair value of the commodities for short-term trading, etc. exceeds their book value at the end of the period (hereinafter referred to as the "book value at the end of the period" in this paragraph), the amount of the excess; the same applies in the following paragraph) or the valuation loss therefrom (meaning, in the case where the book value at the end of the period of the commodities for short-term trading, etc. exceeds their fair value, the amount of the excess; the same applies in the following paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year in which that end of the period falls, notwithstanding the provisions of Article 25, paragraph (1) (Valuation Gain on Assets) or Article 33, paragraph (1) (Valuation Loss on Assets).
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この項において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人に短期売買商品等を移転する場合（暗号資産にあつては、自己の計算において有する暗号資産を移転する場合に限る。）には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該短期売買商品等に係る評価益又は評価損に相当する金額は、第二十五条第一項又は第三十三条第一項の規定にかかわらず、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-4</sup>
        In the case where a domestic corporation transfers commodities for short-term trading, etc. to a succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind as a result of a qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to as a "qualified company split, etc." in this paragraph) (for crypto-assets, limited to the case where it transfers crypto-assets that it holds on its own account), the amount equivalent to the valuation gain or valuation loss on the commodities for short-term trading, etc. that would be calculated under the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of the business year is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc., notwithstanding the provisions of Article 25, paragraph (1) or Article 33, paragraph (1).
        <sup>machine translation, not official</sup>

        **第五項**  内国法人が、短期売買商品等（暗号資産を除く。以下この項において同じ。）を有する場合において、第一項に規定する目的で短期売買商品等の売買を行う業務の全部を廃止したときは、その廃止した時において、その短期売買商品等をその時における価額により譲渡し、かつ、短期売買商品等以外の資産をその価額により取得したものとみなして、その内国法人の各事業年度の所得の金額を計算する。
        <sup>art-61/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-5</sup>
        In the case where a domestic corporation holds any commodities for short-term trading, etc. (excluding crypto-assets; hereinafter the same applies in this paragraph), when it has abolished all of the operations to buy and sell commodities for short-term trading, etc. for the purpose prescribed in paragraph (1), the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation transferred, as of the time of the abolition, the commodities for short-term trading, etc. for their value at that time and acquired assets other than commodities for short-term trading, etc. for their value.
        <sup>machine translation, not official</sup>

        **第六項**  内国法人が暗号資産を自己の計算において有する場合において、その暗号資産が特定自己発行暗号資産に該当しないこととなつたことその他の政令で定める事実が生じたときは、政令で定めるところにより、その暗号資産を譲渡し、かつ、その暗号資産を取得したものとみなして、その内国法人の各事業年度の所得の金額を計算する。
        <sup>art-61/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-6</sup>
        In the case where a domestic corporation holds crypto-assets on its own account, when the crypto-assets have ceased to fall under specified self-issued crypto-assets or any other fact specified by Cabinet Order has occurred, the amount of income of the domestic corporation for each business year is calculated by deeming, as specified by Cabinet Order, that the domestic corporation transferred the crypto-assets and acquired the crypto-assets.
        <sup>machine translation, not official</sup>

        **第七項**  内国法人が暗号資産信用取引（他の者から信用の供与を受けて行う暗号資産の売買をいう。以下この条において同じ。）を行つた場合において、当該暗号資産信用取引のうち事業年度終了の時において決済されていないものがあるときは、その時において当該暗号資産信用取引を決済したものとみなして財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額（次項において「みなし決済損益額」という。）は、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-7</sup>
        In the case where a domestic corporation has conducted a crypto-asset margin transaction (meaning the buying and selling of crypto-assets conducted by receiving credit from another person; hereinafter the same applies in this Article), when any of the crypto-asset margin transactions has not been settled as of the end of a business year, the amount equivalent to the amount of profit or the amount of loss calculated as specified by Ministry of Finance Order by deeming that the crypto-asset margin transaction was settled at that time (referred to as the "deemed settlement profit or loss" in the following paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第八項**  内国法人が適格分割又は適格現物出資（以下この項において「適格分割等」という。）により暗号資産信用取引に係る契約を分割承継法人又は被現物出資法人に移転する場合には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該暗号資産信用取引に係るみなし決済損益額に相当する金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-8</sup>
        In the case where a domestic corporation transfers a contract pertaining to a crypto-asset margin transaction to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind as a result of a qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." in this paragraph), the amount equivalent to the deemed settlement profit or loss on the crypto-asset margin transaction that would be calculated under the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of the business year is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第九項**  内国法人が暗号資産信用取引に係る契約に基づき暗号資産を取得した場合（第六十一条の六第一項（繰延ヘッジ処理による利益額又は損失額の繰延べ）の規定の適用を受ける暗号資産信用取引に係る契約に基づき当該暗号資産を取得した場合を除く。）には、その取得の時における当該暗号資産の価額とその取得の基因となつた暗号資産信用取引に係る契約に基づき当該暗号資産の取得の対価として支払つた金額との差額は、当該取得の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-9</sup>
        In the case where a domestic corporation has acquired crypto-assets based on a contract pertaining to a crypto-asset margin transaction (excluding the case where the domestic corporation has acquired the crypto-assets based on a contract pertaining to a crypto-asset margin transaction subject to the provisions of Article 61-6, paragraph (1) (Deferment of Profit or Loss by Deferred Hedge Accounting)), the difference between the value of the crypto-assets as of the time of the acquisition and the amount that the domestic corporation paid as the consideration for the acquisition of the crypto-assets based on the contract pertaining to the crypto-asset margin transaction that had caused the acquisition is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the acquisition.
        <sup>machine translation, not official</sup>

        **第十項**  短期売買商品等の一単位当たりの帳簿価額の算出の基礎となる取得価額の算出の方法、短期売買商品等の一単位当たりの帳簿価額の算出の方法の種類、その算出の方法の選定の手続、第二項第二号に掲げる短期売買商品等の評価の方法の選定の手続、第三項に規定する評価益又は評価損の翌事業年度における処理、第七項に規定するみなし決済損益額の翌事業年度における処理その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61/par-10</sup>
        Methods for calculating the acquisition cost that is to be used as the basis of the calculation of book values per unit of commodities for short-term trading, etc., the type of methods for calculating book values per unit of commodities for short-term trading, etc., procedures to select the calculation methods, procedures to select the method of evaluating commodities for short-term trading, etc. listed in paragraph (2), item (ii), disposition of valuation gain or loss prescribed in paragraph (3) in the following business year, disposition of deemed settlement profit or loss prescribed in paragraph (7) in the following business year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第一目の二　有価証券の譲渡損益及び時価評価損益 — Division 1-2 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-5/div-1-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-5/div-1-2</sup>

### 第六十一条の二（有価証券の譲渡益又は譲渡損の益金又は損金算入） — (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2</sup>

        **第一項**  内国法人が有価証券の譲渡をした場合には、その譲渡に係る譲渡利益額（第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額をいう。）は、第六十二条から第六十二条の五まで（合併等による資産の譲渡）の規定の適用がある場合を除き、その譲渡に係る契約をした日（その譲渡が剰余金の配当その他の財務省令で定める事由によるものである場合には、当該剰余金の配当の効力が生ずる日その他の財務省令で定める日）の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-1</sup>
        In the case where a domestic corporation has transferred any securities, except in the case where the provisions of Articles 62 through 62-5 (Transfer of Assets as a Result of a Merger, etc.) apply, capital gain (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter) or capital loss (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former) on the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the day on which a contract for the transfer was concluded (in the case where the transfer was due to payment of a dividend of surplus or on any other grounds specified by Ministry of Finance Order, containing the day on which the dividend of surplus became effective or any other day as specified by Ministry of Finance Order):
        <sup>machine translation, not official</sup>

          **一**  その有価証券の譲渡の時における有償によるその有価証券の譲渡により通常得べき対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）
          <sup>art-61-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-1/item-1</sup>
          the amount of consideration that would normally be obtained from the transfer of the securities for value at the time of the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) or (ii) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);
          <sup>machine translation, not official</sup>

          **二**  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）
          <sup>art-61-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-1/item-2</sup>
          the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人が、旧株（当該内国法人が有していた株式（出資を含む。以下この条において同じ。）をいう。以下この項において同じ。）を発行した法人の合併（当該法人の株主等に合併法人又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式を除く。以下この条において「発行済株式等」という。）の全部を直接若しくは間接に保有する関係として政令で定める関係がある法人のうちいずれか一の法人の株式以外の資産（当該株主等に対する第二条第十二号の八（定義）に規定する剰余金の配当等として交付された金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。以下この項及び第六項において「金銭等不交付合併」という。）により当該株式の交付を受けた場合又は旧株を発行した法人の特定無対価合併（当該法人の株主等に合併法人の株式その他の資産が交付されなかつた合併で、当該法人の株主等に対する合併法人の株式の交付が省略されたと認められる合併として政令で定めるものをいう。以下この項において同じ。）により当該旧株を有しないこととなつた場合における前項の規定の適用については、同項第一号に掲げる金額は、これらの旧株の当該金銭等不交付合併又は特定無対価合併の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-2</sup>
        With regard to the application of the provisions of the preceding paragraph in the case where a domestic corporation has received, as a result of a merger of the corporation that had issued old shares (meaning shares (including capital contributions; hereinafter the same applies in this Article) held by the domestic corporation; hereinafter the same applies in this paragraph) (such merger is limited to a merger in which shareholders, etc. of the corporation have not received the delivery of assets other than the shares of any one corporation out of the acquiring corporation and corporations that have a relationship with the acquiring corporation as specified by Cabinet Order as a relationship whereby the corporation directly or indirectly holds the whole of the issued shares of or capital contributions to the acquiring corporation (excluding the shares that the acquiring corporation holds in itself; hereinafter referred to as "issued shares, etc." in this Article) (such assets exclude monies or other assets delivered as dividends, etc. of surplus as prescribed in Article 2, item (xii)-8 (Definitions) to the shareholders, etc. and monies or other assets to be delivered to the shareholders, etc. who oppose the merger as the consideration based on their demand that their shares be purchased from them); hereinafter referred to as a "merger without delivery of monies, etc." in this paragraph and paragraph (6)), the delivery of those shares, or in the case where the domestic corporation has ceased to hold the old shares as a result of a specified merger without consideration of the corporation that had issued the old shares (meaning a merger in which shareholders, etc. of the corporation have not received the delivery of shares of the acquiring corporation or other assets, which is specified by Cabinet Order as a merger in which the delivery of shares of the acquiring corporation to the shareholders, etc. of the corporation is found to have been omitted; hereinafter the same applies in this paragraph), the amount listed in item (i) of that paragraph is deemed to be the amount equivalent to the book value of those old shares as of immediately prior to the merger without delivery of monies, etc. or the specified merger without consideration.
        <sup>machine translation, not official</sup>

        **第三項**  合併法人の第二十四条第二項に規定する抱合株式（前項の規定の適用があるものを除く。）に係る第一項の規定の適用については、同項第一号に掲げる金額は、当該抱合株式の合併の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-3</sup>
        With regard to the application of the provisions of paragraph (1) to the cross-held shares prescribed in Article 24, paragraph (2) of an acquiring corporation (excluding those to which the provisions of the preceding paragraph apply), the amount listed in item (i) of that paragraph is deemed to be the amount equivalent to the book value of the cross-held shares as of immediately prior to the merger.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が所有株式（当該内国法人が有する株式をいう。以下この項において同じ。）を発行した法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合には、当該所有株式のうち当該分割型分割により当該分割承継法人に移転した資産及び負債に対応する部分の譲渡を行つたものとみなして、第一項の規定を適用する。この場合において、その分割型分割（第二条第十二号の九イに規定する分割対価資産として分割承継法人又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係がある法人（以下この項において「親法人」という。）のうちいずれか一の法人の株式以外の資産が交付されなかつたもの（当該株式が分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されたものに限る。以下この項において「金銭等不交付分割型分割」という。）を除く。）により分割承継法人の株式その他の資産の交付を受けたときにおける第一項の規定の適用については、同項第二号に掲げる金額は、その所有株式の当該分割型分割の直前の帳簿価額を基礎として政令で定めるところにより計算した金額（以下この項において「分割純資産対応帳簿価額」という。）とし、その分割型分割（金銭等不交付分割型分割に限る。）により分割承継法人又は親法人の株式の交付を受けたときにおける第一項の規定の適用については、同項各号に掲げる金額は、いずれもその所有株式の当該分割型分割の直前の分割純資産対応帳簿価額とする。
        <sup>art-61-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-4</sup>
        In the case where a domestic corporation has received, as a result of a company split by split-off effected by the corporation that had issued shares held (meaning shares held by the domestic corporation; hereinafter the same applies in this paragraph), the delivery of shares of the succeeding corporation in a company split or other assets, the provisions of paragraph (1) apply by deeming that the domestic corporation has transferred the portion of the shares held corresponding to the assets and liabilities transferred to the succeeding corporation in a company split as a result of the company split by split-off. In this case, with regard to the application of the provisions of paragraph (1) where the domestic corporation has received the delivery of shares of the succeeding corporation in a company split or other assets, as a result of the company split by split-off (excluding a company split by split-off in which no assets other than the shares of any one corporation out of the succeeding corporation in a company split and corporations that have a relationship with the succeeding corporation in a company split as specified by Cabinet Order as a relationship whereby the corporation directly or indirectly holds the whole of the issued shares, etc. of the succeeding corporation in a company split (hereinafter referred to as the "parent corporation" in this paragraph) have been delivered as assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (limited to a company split by split-off in which the shares have been delivered in accordance with the ratio of the number or the amount of the shares of the splitting corporation held by each shareholder, etc. of the splitting corporation to the total number or the total amount of the issued shares, etc. of the splitting corporation; hereinafter referred to as a "company split by split-off without delivery of monies, etc." in this paragraph)), the amount listed in paragraph (1), item (ii) is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the shares held as of immediately prior to the company split by split-off (hereinafter such calculated amount is referred to as the "book value corresponding to split net assets" in this paragraph); and with regard to the application of the provisions of paragraph (1) where the domestic corporation has received the delivery of shares of the succeeding corporation in a company split or the parent corporation, as a result of the company split by split-off (limited to a company split by split-off without delivery of monies, etc.), the amounts listed in the items of paragraph (1) are each deemed to be the book value corresponding to split net assets of the shares held as of immediately prior to the company split by split-off.
        <sup>machine translation, not official</sup>

        **第五項**  内国法人が自己を分割法人とする適格分割型分割により当該適格分割型分割に係る分割承継法人又は第二条第十二号の十一に規定する分割承継親法人（第七項において「分割承継親法人」という。）の株式を当該内国法人の株主等に交付した場合における第一項の規定の適用については、同項各号に掲げる金額は、いずれも第六十二条の二第三項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ）に規定する政令で定める金額に相当する金額とする。
        <sup>art-61-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-5</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a Qualified Company Split by Split-Off with itself as the splitting corporation, shares of the succeeding corporation in a company split involved in the Qualified Company Split by Split-Off or of the succeeding parent corporation in a company split prescribed in Article 2, item (xii)-11 (referred to as a "succeeding parent corporation in a company split" in paragraph (7)) to the shareholders, etc. of the domestic corporation, the amounts listed in the items of paragraph (1) are each deemed to be the amount equivalent to the amount specified by Cabinet Order as prescribed in Article 62-2, paragraph (3) (Succession of Assets at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off).
        <sup>machine translation, not official</sup>

        **第六項**  内国法人が自己を合併法人とする適格合併（金銭等不交付合併に限る。）により第二条第十二号の八に規定する合併親法人の株式を交付した場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該合併親法人の株式の当該適格合併の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-6</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a qualified merger with itself as an acquiring corporation (limited to a merger without delivery of monies, etc.), the acquiring parent corporation's shares as prescribed in Article 2, item (xii)-8, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the acquiring parent corporation's shares as of immediately prior to the qualified merger.
        <sup>machine translation, not official</sup>

        **第七項**  内国法人が自己を分割承継法人とする適格分割により分割承継親法人の株式を交付した場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該分割承継親法人の株式の当該適格分割の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-7</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a qualified company split with itself as a succeeding corporation in a company split, shares of a succeeding parent corporation in a company split, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the shares of a succeeding parent corporation in a company split as of immediately prior to the qualified company split.
        <sup>machine translation, not official</sup>

        **第八項**  内国法人が所有株式（当該内国法人が有する株式をいう。以下この項において同じ。）を発行した法人の行つた株式分配により第二条第十二号の十五の二に規定する完全子法人（以下この項において「完全子法人」という。）の株式その他の資産の交付を受けた場合には、当該所有株式のうち当該完全子法人の株式に対応する部分の譲渡を行つたものとみなして、第一項の規定を適用する。この場合において、その株式分配（完全子法人の株式以外の資産が交付されなかつたもの（当該株式が現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されたものに限る。以下この項において「金銭等不交付株式分配」という。）を除く。）により完全子法人の株式その他の資産の交付を受けたときにおける第一項の規定の適用については、同項第二号に掲げる金額は、その所有株式の当該株式分配の直前の帳簿価額を基礎として政令で定めるところにより計算した金額（以下この項において「完全子法人株式対応帳簿価額」という。）とし、その株式分配（金銭等不交付株式分配に限る。）により完全子法人の株式の交付を受けたときにおける第一項の規定の適用については、同項各号に掲げる金額は、いずれもその所有株式の当該株式分配の直前の完全子法人株式対応帳簿価額とする。
        <sup>art-61-2/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-8</sup>
        In the case where a domestic corporation has received, as a result of a share distribution effected by the corporation that had issued shares held (meaning shares held by the domestic corporation; hereinafter the same applies in this paragraph), the delivery of shares of a wholly owned subsidiary corporation prescribed in Article 2, item (xii)-15-2 (hereinafter referred to as a "wholly owned subsidiary corporation" in this paragraph) or other assets, the provisions of paragraph (1) apply by deeming that the domestic corporation has transferred the portion of the shares held corresponding to the shares of the wholly owned subsidiary corporation. In this case, with regard to the application of the provisions of paragraph (1) where the domestic corporation has received the delivery of shares of the wholly owned subsidiary corporation or other assets as a result of the share distribution (excluding a share distribution in which no assets other than the shares of the wholly owned subsidiary corporation have been delivered (limited to a share distribution in which the shares have been delivered in accordance with the ratio of the number or the amount of the shares of the corporation making a distribution in kind held by each shareholder, etc. of the corporation making a distribution in kind to the total number or the total amount of the issued shares, etc. of the corporation making a distribution in kind; hereinafter referred to as a "share distribution without delivery of monies, etc." in this paragraph)), the amount listed in paragraph (1), item (ii) is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the shares held as of immediately prior to the share distribution (hereinafter referred to as the "book value corresponding to wholly owned subsidiary shares" in this paragraph); and with regard to the application of the provisions of paragraph (1) where the domestic corporation has received the delivery of shares of the wholly owned subsidiary corporation as a result of the share distribution (limited to a share distribution without delivery of monies, etc.), the amounts listed in the items of paragraph (1) are each deemed to be the book value corresponding to wholly owned subsidiary shares of the shares held as of immediately prior to the share distribution.
        <sup>machine translation, not official</sup>

        **第九項**  内国法人が、旧株（当該内国法人が有していた株式をいう。以下この項において同じ。）を発行した法人の行つた株式交換（当該法人の株主に株式交換完全親法人又は株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係がある法人のうちいずれか一の法人の株式以外の資産（当該株主に対する剰余金の配当として交付された金銭その他の資産及び株式交換に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。以下この項及び次項において「金銭等不交付株式交換」という。）により当該株式の交付を受けた場合又は旧株を発行した法人の行つた特定無対価株式交換（当該法人の株主に株式交換完全親法人の株式その他の資産が交付されなかつた株式交換で、当該法人の株主に対する株式交換完全親法人の株式の交付が省略されたと認められる株式交換として政令で定めるものをいう。以下この項において同じ。）により当該旧株を有しないこととなつた場合における第一項の規定の適用については、同項第一号に掲げる金額は、これらの旧株の当該金銭等不交付株式交換又は特定無対価株式交換の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-9</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of a share exchange effected by the corporation that had issued old shares (meaning shares held by the domestic corporation; hereinafter the same applies in this paragraph) (such share exchange is limited to a share exchange in which the shareholders of the corporation have not received the delivery of assets other than the shares of any one corporation out of the wholly owning parent corporation in a share exchange and corporations that have a relationship with the wholly owning parent corporation in a share exchange as specified by Cabinet Order as a relationship whereby the corporation directly or indirectly holds the whole of the issued shares, etc. of the wholly owning parent corporation in a share exchange (such assets exclude monies or other assets delivered as a dividend of surplus to the shareholders and monies or other assets to be delivered to the shareholders who oppose the share exchange as the consideration based on their demand that their shares be purchased from them); hereinafter referred to as a "share exchange without delivery of monies, etc." in this paragraph and the following paragraph), the delivery of those shares, or in the case where the domestic corporation has ceased to hold the old shares as a result of a specified share exchange without consideration effected by the corporation that had issued the old shares (meaning a share exchange in which the shareholders of the corporation have not received the delivery of shares of the wholly owning parent corporation in a share exchange or other assets, which is specified by Cabinet Order as a share exchange in which the delivery of shares of the wholly owning parent corporation in a share exchange to the shareholders of the corporation is found to have been omitted; hereinafter the same applies in this paragraph), the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of those old shares as of immediately prior to the share exchange without delivery of monies, etc. or the specified share exchange without consideration.
        <sup>machine translation, not official</sup>

        **第十項**  内国法人が自己を株式交換完全親法人とする適格株式交換等（金銭等不交付株式交換に限る。）により第二条第十二号の十七に規定する株式交換完全支配親法人の株式を交付した場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該株式交換完全支配親法人の株式の当該適格株式交換等の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-10</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a qualified share exchange, etc. with itself as a wholly owning parent corporation in a share exchange (limited to a share exchange without delivery of monies, etc.), shares of a fully controlling parent corporation in a share exchange as prescribed in Article 2, item (xii)-17, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the shares of the fully controlling parent corporation in a share exchange as of immediately prior to the qualified share exchange, etc.
        <sup>machine translation, not official</sup>

        **第十一項**  内国法人が旧株（当該内国法人が有していた株式をいう。）を発行した法人の行つた株式移転（当該法人の株主に株式移転完全親法人の株式以外の資産（株式移転に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）により当該株式の交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧株の当該株式移転の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-11</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of a share transfer effected by the corporation that had issued old shares (meaning shares held by the domestic corporation) (such share transfer excludes a share transfer in which the shareholders, etc. of the corporation have not received the delivery of assets other than shares of a wholly owning parent corporation in a share transfer (such assets exclude monies or other assets to be delivered to the shareholders who oppose the share transfer as the consideration based on their demand that their shares be purchased from them)), the delivery of the shares, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old shares as of immediately prior to the share transfer.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十二項**  内国法人がその有する新株予約権（新株予約権付社債を含む。以下この項において「旧新株予約権等」という。）を発行した法人を被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人とする合併、分割、株式交換又は株式移転（以下この項において「合併等」という。）により当該旧新株予約権等に代えて当該合併等に係る合併法人、分割承継法人、株式交換完全親法人又は株式移転完全親法人の新株予約権（新株予約権付社債を含む。）のみの交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧新株予約権等の当該合併等の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-12</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of a merger, company split, share exchange or share transfer (hereinafter referred to as a "merger, etc." in this paragraph), wherein the corporation, which had issued share options (including bonds with share options; hereinafter referred to as "old share options, etc." in this paragraph) that the domestic corporation holds, is an acquired corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer, the delivery of only share options (including bonds with share options) of an acquiring corporation, succeeding corporation in a company split, wholly owning parent corporation in a share exchange, or wholly owning parent corporation in a share transfer, in lieu of the old share options involved in the merger, etc., the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old share options as of immediately prior to the merger, etc.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十三項**  内国法人が旧株（当該内国法人が有していた株式をいう。）を発行した法人の行つた組織変更（当該法人の株主等に当該法人の株式のみが交付されたものに限る。）に際して当該法人の株式の交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧株の当該組織変更の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-13</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, upon an entity conversion effected by the corporation that had issued old shares (meaning shares held by the domestic corporation) (such entity conversion is limited to that in which only shares of the corporation have been delivered to its shareholders, etc.), the delivery of shares of the corporation, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old shares as of immediately prior to the organizational change.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十四項**  内国法人が次の各号に掲げる有価証券を当該各号に定める事由により譲渡をし、かつ、当該事由により当該各号に規定する取得をする法人の株式又は新株予約権の交付を受けた場合（当該交付を受けた株式又は新株予約権の価額が当該譲渡をした有価証券の価額とおおむね同額となつていないと認められる場合を除く。）における第一項の規定の適用については、同項第一号に掲げる金額は、当該各号に掲げる有価証券の当該譲渡の直前の帳簿価額（第四号に掲げる有価証券にあつては、同号の新株予約権付社債の当該譲渡の直前の帳簿価額）に相当する金額とする。
        <sup>art-61-2/par-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-14</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has transferred securities as listed in the following items on any of the grounds prescribed in the relevant item and has received the delivery of the shares or share options of a corporation that has made the acquisition as prescribed in the relevant item on the grounds (excluding the case where it is deemed that the value of the shares or share options received is not close to the value of the transferred securities), the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the securities listed in the relevant item as of immediately prior to the transfer (with regard to securities listed in item (iv), equivalent to the book value of the bonds with share options set forth in the item as of immediately prior to the transfer):
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）　当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使
          <sup>art-61-2/par-14/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-14/item-1</sup>
          shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）　当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式の全てが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生
          <sup>art-61-2/par-14/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-14/item-2</sup>
          shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）　当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議
          <sup>art-61-2/par-14/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-14/item-3</sup>
          class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item)):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;
          <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb</sup>

          **四**  新株予約権付社債についての社債　当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使
          <sup>art-61-2/par-14/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-14/item-4</sup>
          bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **五**  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債　これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生
          <sup>art-61-2/par-14/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-14/item-5</sup>
          share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十五項**  内国法人が旧受益権（当該内国法人が有していた集団投資信託の受益権をいう。）に係る信託の併合（当該集団投資信託の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）により当該受益権の交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧受益権の当該信託の併合の直前の帳簿価額に相当する金額とする。
        <sup>art-61-2/par-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-15</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of the consolidation of trusts related to old beneficial rights (meaning beneficial rights of a group investment trust held by the domestic corporation) (such consolidation of trusts is limited to that in which beneficiaries of the group investment trust have not received the delivery of assets other than the beneficial rights of a new trust involved in the consolidation of trusts (such assets exclude monies or other assets to be delivered to the beneficiaries who oppose the consolidation of trusts as the consideration based on their demand that their shares be purchased from them)), the delivery of the beneficial rights, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old beneficiary rights as of immediately prior to the consolidation of trusts.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十六項**  内国法人が旧受益権（当該内国法人が有していた集団投資信託の受益権をいう。以下この項において同じ。）に係る信託の分割により承継信託（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける信託をいう。以下この項において同じ。）の受益権その他の資産の交付を受けた場合には、当該旧受益権のうち当該信託の分割により当該承継信託に移転した資産及び負債に対応する部分の譲渡を行つたものとみなして、第一項の規定を適用する。この場合において、その信託の分割（分割信託（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する信託をいう。）の受益者に承継信託の受益権以外の資産（信託の分割に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されたもの（以下この項において「金銭等交付分割」という。）に限る。）により承継信託の受益権その他の資産の交付を受けたときにおける第一項の規定の適用については、同項第二号に掲げる金額は、その旧受益権の当該信託の分割の直前の帳簿価額を基礎として政令で定めるところにより計算した金額（以下この項において「分割純資産対応帳簿価額」という。）とし、その信託の分割（金銭等交付分割を除く。）により承継信託の受益権の交付を受けたときにおける第一項の規定の適用については、同項各号に掲げる金額は、いずれもその旧受益権の当該信託の分割の直前の分割純資産対応帳簿価額とする。
        <sup>art-61-2/par-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-16</sup>
        In the case where a domestic corporation has received, as a result of the split of a trust related to old beneficial rights (meaning the beneficial rights of a group investment trust held by the domestic corporation; hereinafter the same applies in this paragraph), the delivery of the beneficial rights of a succeeding trust (meaning a trust that receives the transfer of a part of the trust property of another trust holding the same trustee as a result of a trust split; hereinafter the same applies in this paragraph) or other assets, the provisions of paragraph (1) apply by deeming that the domestic corporation has transferred the portion of the old beneficial rights corresponding to the assets and liabilities transferred to the succeeding trust as a result of the trust split. In this case, with regard to the application of the provisions of paragraph (1) where the domestic corporation has received the delivery of the beneficial rights of a succeeding trust or other assets, as a result of the trust split (limited to a trust split in which beneficiaries of the split trust (meaning a trust that transfers, as a result of a trust split, a part of its trust property as the trust property of another trust holding the same trustee or a new trust) have received the delivery of assets other than the beneficial rights of a succeeding trust (such assets exclude monies or other assets to be delivered to the beneficiaries who oppose the trust split as the consideration based on their demand that their shares be purchased from them) (hereinafter such trust split is referred to as a "trust split with delivery of monies, etc." in this paragraph)), the amount listed in paragraph (1), item (ii)is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the old beneficial rights as of immediately prior to the trust split (hereinafter such calculated amount is referred to as the "book value corresponding to split net assets"); and with regard to the application of paragraph (1) where the domestic corporation has received the delivery of the beneficial rights of a succeeding trust, as a result of the trust split (excluding a trust split with delivery of monies, etc.), the amounts listed in the items of paragraph (1) is deemed to be the book values corresponding to split net assets of the old beneficial rights as of immediately prior to the trust split.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十七項**  内国法人が、所有株式（当該内国法人が有していた株式をいう。）を発行した他の内国法人（当該内国法人との間に完全支配関係があるものに限る。）の第二十四条第一項各号に掲げる事由（第二項の規定の適用がある合併、第四項に規定する金銭等不交付分割型分割及び第八項に規定する金銭等不交付株式分配を除く。）により金銭その他の資産の交付を受けた場合（当該他の内国法人の同条第一項第二号に掲げる分割型分割、同項第三号に掲げる株式分配、同項第四号に規定する資本の払戻し若しくは解散による残余財産の一部の分配又は口数の定めがない出資についての出資の払戻しに係るものである場合にあつては、その交付を受けた時において当該所有株式を有する場合に限る。）又は当該事由により当該他の内国法人の株式を有しないこととなつた場合（当該他の内国法人の残余財産の分配を受けないことが確定した場合を含む。）における第一項の規定の適用については、同項第一号に掲げる金額は、同項第二号に掲げる金額（第四項、第八項、次項又は第十九項の規定の適用がある場合には、これらの規定により同号に掲げる金額とされる金額）に相当する金額とする。
        <sup>art-61-2/par-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-17</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received the delivery of monies or other assets on any of the grounds listed in the items of Article 24, paragraph (1) (excluding a merger to which the provisions of paragraph (2) apply, a company split by split-off without delivery of monies, etc. prescribed in paragraph (4) and a share distribution without delivery of monies, etc. prescribed in paragraph (8)) of another domestic corporation (limited to one that has a full controlling interest with the domestic corporation) that had issued shares held (meaning shares that the domestic corporation held) (in the case where the delivery pertains to a company split by split-off listed in Article 24, paragraph (1), item (ii), a share distribution listed in item (iii) of that paragraph, a refund of capital or a distribution of a part of residual assets due to dissolution prescribed in item (iv) of that paragraph, or a refund of capital contributions with regard to capital contributions without any provisions concerning the number of units, of that other domestic corporation, limited to the case where the domestic corporation holds the shares held at the time of receiving the delivery), or in the case where the domestic corporation has ceased to hold shares of that other domestic corporation on those grounds (including the case where it has been determined that it will not receive a distribution of residual assets of that other domestic corporation), the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the amount listed in item (ii) of that paragraph (in the case where the provisions of paragraph (4), paragraph (8), the following paragraph or paragraph (19) apply, the amount deemed to be the amount listed in that item under those provisions).
        <sup>machine translation, not official</sup>

        **第十八項**  内国法人が所有株式（当該内国法人が有する株式をいう。）を発行した法人の第二十四条第一項第四号に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この項において「払戻し等」という。）として金銭その他の資産の交付を受けた場合における第一項の規定の適用については、同項第二号に掲げる金額は、当該所有株式の払戻し等の直前の帳簿価額を基礎として政令で定めるところにより計算した金額とする。
        <sup>art-61-2/par-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-18</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received the delivery of monies or other assets as a refund of capital or the distribution of a part of residual assets due to dissolution as prescribed in Article 24, paragraph (1), item (iv) (hereinafter referred to as a "refund, etc." in this paragraph) of a corporation that had issued shares held (meaning shares held by the domestic corporation), the amount listed in paragraph (1), item (ii) is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the shares held as of immediately prior to the refund, etc.
        <sup>machine translation, not official</sup>

        **第十九項**  内国法人がその出資（口数の定めがないものに限る。以下この項において「所有出資」という。）を有する法人の出資の払戻し（以下この項において「払戻し」という。）として金銭その他の資産の交付を受けた場合における第一項の規定の適用については、同項第二号に掲げる金額は、当該払戻しの直前の当該所有出資の帳簿価額に当該払戻しの直前の当該所有出資の金額のうちに当該払戻しに係る出資の金額の占める割合を乗じて計算した金額に相当する金額とする。
        <sup>art-61-2/par-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-19</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received the delivery of monies or other assets as a Return of the capital contributions of a corporation that it holds (limited to capital contributions without any provisions concerning the number of units; hereinafter referred to as "owned capital contributions" in this paragraph) (hereinafter such refund is simply referred to as a "refund" in this paragraph), the amount listed in paragraph (1), item (ii) is deemed to be the amount equivalent to the amount obtained by multiplying the book value of the owned capital contributions as of immediately prior to the refund by the rate that the capital contributions pertaining to the refund accounts for among the amount of the owned capital contributions as of immediately prior to the refund.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二十項**  内国法人が所有受益権（当該内国法人が有する第二条第二十九号ハに規定する特定受益証券発行信託の受益権をいう。）に係る同号ハに規定する特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。以下この項において「払戻し」という。）として金銭の交付を受けた場合における第一項の規定の適用については、同項第二号に掲げる金額は、当該所有受益権の払戻しの直前の帳簿価額を基礎として政令で定めるところにより計算した金額とする。
        <sup>art-61-2/par-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-20</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received the delivery of monies as a refund of the principal of a specified trust that issues beneficiary certificates as prescribed in Article 2, item (xxix), (c) pertaining to owned beneficial rights (meaning the beneficial rights of a specified trust that issues beneficiary certificates as prescribed in Article 2, item (xxix), (c) that are held by the domestic corporation) (excluding a refund due to the termination or partial cancellation of the trust pertaining to the specified trust that issues beneficiary certificates or due to a trust split; hereinafter referred to as a "refund" in this paragraph), the amount listed in paragraph (1), item (ii) is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the owned beneficial rights as of immediately prior to the refund.
        <sup>machine translation, not official</sup>

        **第二十一項**  内国法人が、有価証券の空売り（有価証券を有しないでその売付けをし、その後にその有価証券と銘柄を同じくする有価証券の買戻しをして決済をする取引その他財務省令で定める取引をいい、次項に規定する信用取引及び発行日取引に該当するものを除く。）の方法により、有価証券の売付けをし、その後にその有価証券と銘柄を同じくする有価証券の買戻しをして決済をした場合における第一項の規定の適用については、同項に規定する譲渡利益額は第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡損失額は同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡に係る契約をした日はその決済に係る買戻しの契約をした日とする。
        <sup>art-61-2/par-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-21</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has sold securities and has bought back securities of the same issue thereafter to complete a settlement by way of short selling (meaning a transaction wherein a person sells securities without holding them and buys back securities of the same issue thereafter to complete the settlement or other transactions specified by Ordinance of the Ministry of Finance and excluding those falling under the category of a margin transaction or a when issued transaction as prescribed in the following paragraph), the capital gain prescribed in the paragraph is deemed to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter, the capital loss prescribed in the paragraph is deemed to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former, and the day on which a contract for the transfer was concluded as prescribed in the paragraph is to be the day on which a buyback contract pertaining to the settlement was concluded:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額
          <sup>art-61-2/par-21/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-21/item-1</sup>
          the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  その買戻しをした有価証券のその買戻しに係る対価の額
          <sup>art-61-2/par-21/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-21/item-2</sup>
          the amount of consideration for the buy-back of securities that the domestic corporation bought back.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二十二項**  内国法人が、金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）の方法により、株式の売付け又は買付けをし、その後にその株式と銘柄を同じくする株式の買付け又は売付けをして決済をした場合における第一項の規定の適用については、同項に規定する譲渡利益額は第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡損失額は同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡に係る契約をした日はその決済に係る買付け又は売付けの契約をした日とする。
        <sup>art-61-2/par-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-22</sup>
        With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has sold or bought shares and has bought or sold shares of the same issue thereafter to complete settlement by way of a margin transaction as prescribed in Article 156-24, paragraph (1) (License and Application of License) of the Financial Instruments and Exchange Act or a when issued transaction (meaning a transaction wherein a person sells or buys securities prior to the issuance thereof and which is specified by Ordinance of the Ministry of Finance), the capital gain prescribed in the paragraph is to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter, the capital loss prescribed in the paragraph is to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former, and the day on which a contract for the transfer was concluded as prescribed in the paragraph is to be the day on which a contract for buying or selling pertaining to the settlement was concluded:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  その売付けをした株式のその売付けに係る対価の額
          <sup>art-61-2/par-22/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-22/item-1</sup>
          the amount of consideration for the selling of the shares that the domestic corporation sold;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  その買付けをした株式のその買付けに係る対価の額
          <sup>art-61-2/par-22/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-22/item-2</sup>
          the amount of consideration for the buying of the shares that the domestic corporation bought.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二十三項**  内国法人が次条第一項第一号に規定する売買目的有価証券、社債、株式等の振替に関する法律第九十条第一項（定義）に規定する分離適格振替国債である有価証券その他の政令で定める有価証券（以下この項において「特定有価証券」という。）を有する場合において、その特定有価証券について、同号に規定する目的で有価証券の売買を行う業務の全部を廃止したこと、同条第一項に規定する元利分離が行われたことその他の政令で定める事実が生じたときは、政令で定めるところにより、当該事実が生じた時において、当該特定有価証券を譲渡し、かつ、当該特定有価証券以外の有価証券を取得したものとみなして、その内国法人の各事業年度の所得の金額を計算する。
        <sup>art-61-2/par-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-23</sup>
        In the case where a domestic corporation holds securities for buying and selling as prescribed in paragraph (1), item (i) of the following Article, securities which are STRIPS bonds as prescribed in Article 90, paragraph (1) (Definitions) of the Act on Transfer of Bonds, Shares, etc., or any other securities as specified by Cabinet Order (hereinafter referred to as "specified securities" in this paragraph), when the domestic corporation has abolished all of its operations to buy and sell securities for the purpose prescribed in the item, separate trading of principal and interest prescribed in paragraph (1) of the Article has been conducted, or any other events as specified by Cabinet Order have occurred, the amount of the income of the domestic corporation for each business year is calculated by deeming that the domestic corporation transferred the specified securities and acquired securities other than the specified securities as of the time when the events occurred, as specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二十四項**  内国法人が、自己を合併法人、分割承継法人又は株式交換完全親法人とする合併、分割又は株式交換（以下この項において「合併等」という。）により親法人株式（その内国法人との間に当該内国法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人に該当することが当該合併等に係る契約をする日（以下この項において「契約日」という。）において見込まれる法人の株式をいう。以下この項において同じ。）を交付しようとする場合において、契約日に親法人株式を有していたとき、又は契約日後に当該内国法人を合併法人とする適格合併その他の政令で定める事由により親法人株式の移転を受けたときは、当該契約日又は当該移転を受けた日（以下この項において「契約日等」という。）において、これらの親法人株式（その交付しようとすることが見込まれる数を超える部分の数として政令で定める数に相当するものを除く。以下この項において同じ。）を当該契約日等における価額により譲渡し、かつ、これらの親法人株式をその価額により取得したものとみなして、当該内国法人の各事業年度の所得の金額を計算する。
        <sup>art-61-2/par-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-24</sup>
        In the case where a domestic corporation intends to deliver, as a result of a merger, company split, or share exchange (hereinafter referred to as a "merger, etc." in this paragraph) with itself as the acquiring corporation, succeeding corporation in a company split, or wholly owning parent corporation in a share exchange, parent corporation shares (meaning the shares of a corporation that is expected to fall under the category of a corporation that has a relationship with the domestic corporation specified by Cabinet Order as a relationship whereby the corporation directly or indirectly holds the whole of the issued shares, etc. of the domestic corporation, as of the day on which a contract for the merger, etc. is concluded (hereinafter referred to as the "contract date" in this paragraph); hereinafter the same applies in this paragraph), when the domestic corporation holds parent corporation shares as of the contract date or has received the transfer of parent corporation shares as a result of a qualified merger, wherein the domestic corporation is an acquiring corporation, or on any other grounds specified by Cabinet Order after the contract date, the amount of the income of the domestic corporation for each business year is calculated by deeming that the domestic corporation transferred such parent corporation shares (excluding the equivalent number of shares specified by Cabinet Order as exceeding the number that the domestic corporation is expected to deliver; hereinafter the same applies in this paragraph) at their value as of the contract date or the day on which the domestic corporation received the transfer (hereinafter referred to as the "contract date, etc." in this paragraph) and acquired such parent corporation shares at their value, as of the contract date, etc.
        <sup>machine translation, not official</sup>

        **第二十五項**  有価証券の一単位当たりの帳簿価額の算出の基礎となる取得価額の算出の方法、有価証券の一単位当たりの帳簿価額の算出の方法の種類、その算出の方法の選定の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-2/par-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-2/par-25</sup>
        Methods for calculating the acquisition cost that is to be used as the basis of the calculation of book values per unit of securities, the type of methods for calculating book values per unit of securities, procedures to select calculation methods, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六十一条の三（売買目的有価証券の評価益又は評価損の益金又は損金算入等） — (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-3</sup>

        **第一項**  内国法人が事業年度終了の時において有する有価証券については、次の各号に掲げる有価証券の区分に応じ当該各号に定める金額をもつて、その時における評価額とする。
        <sup>art-61-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-3/par-1</sup>
        With regard to securities held by a domestic corporation as of the end of a business year, the amounts prescribed in the following items, in accordance with the category of the securities listed as follows, are to be their fair value at that time:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  売買目的有価証券（短期的な価格の変動を利用して利益を得る目的で取得した有価証券として政令で定めるものをいう。以下第三項までにおいて同じ。）　当該売買目的有価証券を時価法（事業年度終了の時において有する有価証券を銘柄の異なるごとに区別し、その銘柄の同じものについて、その時における価額として政令で定めるところにより計算した金額をもつて当該有価証券のその時における評価額とする方法をいう。）により評価した金額（次項において「時価評価金額」という。）
          <sup>art-61-3/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-3/par-1/item-1</sup>
          Securities for Buying and Selling (meaning the securities specified by Cabinet Order as those acquired for the purpose of profit from short-term price fluctuations; hereinafter the same applies through paragraph (3)): the amount evaluated by the fair value method (meaning the method by categorizing securities held as of the end of a business year by issue and calculating the current value of securities of the same issue as specified by Cabinet Order, and thereby deeming the calculated amount to be their fair value at that time) with regard to the Securities for Buying and Selling (referred to as the "fair value" in the following paragraph); or
          <sup>machine translation, not official</sup>

          **二**  売買目的外有価証券（売買目的有価証券以外の有価証券をいう。）　当該売買目的外有価証券を原価法（事業年度終了の時において有する有価証券（以下この号において「期末保有有価証券」という。）について、その時における帳簿価額（償還期限及び償還金額の定めのある有価証券にあつては、政令で定めるところにより当該帳簿価額と当該償還金額との差額のうち当該事業年度に配分すべき金額を加算し、又は減算した金額）をもつて当該期末保有有価証券のその時における評価額とする方法をいう。）により評価した金額
          <sup>art-61-3/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-3/par-1/item-2</sup>
          securities not for buying and selling (meaning securities other than securities for buying and selling):The amount evaluated by the cost method (meaning the method deeming that the book value of the securities held as of the end of a business year (hereinafter referred to as "securities held at the end of the period" in this item) at that time (with regard to securities with provisions concerning the redemption date and redemption price, the amount adding or subtracting the portion of the difference between the book value and the redemption price that is to be allotted to the business year, as specified by Cabinet Order) to be the fair value at that time of the securities held at the end of the period).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人が事業年度終了の時において売買目的有価証券を有する場合には、当該売買目的有価証券に係る評価益（当該売買目的有価証券の時価評価金額が当該売買目的有価証券のその時における帳簿価額（以下この項において「期末帳簿価額」という。）を超える場合におけるその超える部分の金額をいう。次項において同じ。）又は評価損（当該売買目的有価証券の期末帳簿価額が当該売買目的有価証券の時価評価金額を超える場合におけるその超える部分の金額をいう。次項において同じ。）は、第二十五条第一項（資産の評価益の益金不算入）又は第三十三条第一項（資産の評価損の損金不算入）の規定にかかわらず、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-3/par-2</sup>
        In the case where a domestic corporation holds Securities for Buying and Selling as of the end of a business year, the valuation gain therefrom (meaning, in the case where the fair value of the Securities for Buying and Selling exceeds their book value at that time (hereinafter referred to as the "book value at the end of the period" in this paragraph), the amount of the excess; the same applies in the following paragraph) or a valuation loss therefrom (meaning, in the case where the book value at the end of the period of the Securities for Buying and Selling exceeds their fair value, the amount of the excess; the same applies in the following paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year, notwithstanding the provisions of Article 25, paragraph (1) (Exclusion of Asset Valuation Gains from Gross Profits) or Article 33, paragraph (1) (Exclusion of Valuation Loss on Assets from Deductible Expenses).
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この項において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人に売買目的有価証券を移転する場合には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該売買目的有価証券に係る評価益又は評価損に相当する金額は、第二十五条第一項又は第三十三条第一項の規定にかかわらず、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-3/par-3</sup>
        In the case where a domestic corporation transfers Securities for Buying and Selling to a succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind as a result of a qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to as a "qualified company split, etc." in this paragraph), the amount equivalent to the valuation gain or valuation loss on the Securities for Buying and Selling that would be calculated under the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of the business year is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc., notwithstanding the provisions of Article 25, paragraph (1) or Article 33, paragraph (1).
        <sup>machine translation, not official</sup>

        **第四項**  第二項に規定する評価益又は評価損の翌事業年度における処理その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-3/par-4</sup>
        Disposition of valuation gain or loss prescribed in paragraph (2) in the following business year, and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十一条の四（有価証券の空売り等に係る利益相当額又は損失相当額の益金又は損金算入等） — (Inclusion of the Amount Equivalent to Profits or Losses on Short Selling of Securities in Gross Profits or Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-4</sup>

        **第一項**  内国法人が第六十一条の二第二十一項（有価証券の譲渡益又は譲渡損の益金又は損金算入）に規定する有価証券の空売り（次項において「有価証券の空売り」という。）、同条第二十二項に規定する信用取引（次項及び第三項において「信用取引」という。）、同条第二十二項に規定する発行日取引（次項及び第三項において「発行日取引」という。）又は有価証券の引受け（新たに発行される有価証券の取得の申込みの勧誘又は既に発行された有価証券の売付けの申込み若しくはその買付けの申込みの勧誘に際し、これらの有価証券を取得させることを目的としてこれらの有価証券の全部若しくは一部を取得すること又はこれらの有価証券の全部若しくは一部につき他にこれを取得する者がない場合にその残部を取得することを内容とする契約をすることをいい、前条第一項第二号に規定する売買目的外有価証券の取得を目的とするものを除く。次項において同じ。）を行つた場合において、これらの取引のうち事業年度終了の時において決済されていないものがあるときは、その時においてこれらの取引を決済したものとみなして財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額（次項において「みなし決済損益額」という。）は、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-4/par-1</sup>
        In the case where a domestic corporation has conducted the Short Selling of Securities prescribed in Article 61-2, paragraph (21) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) (referred to as "Short Selling of Securities" in the following paragraph), the margin transaction prescribed in paragraph (22) of the Article (referred to as a "margin transaction" in the following paragraph and paragraph (3)), the when issued transaction prescribed in paragraph (22) of the Article (referred to as a "when issued transaction" in the following paragraph and paragraph (3)), or the underwriting of securities (meaning concluding a contract, on the occasion of soliciting an application for the acquisition of newly issued securities, or of making an offer to sell or soliciting an offer to buy already issued securities, to acquire all or part of such securities for the purpose of having them acquired by others, or, where there is no other person to acquire all or part of such securities, to acquire the remainder, and excluding the underwriting of securities for the purpose of acquiring securities not for buying and selling as prescribed in paragraph (1), item (ii) of the preceding Article; the same applies in the following paragraph), when any of such transactions have not been settled as of the end of a business year, the amount equivalent to the profit or loss calculated, as specified by Ministry of Finance Order, by deeming that such transactions were settled at that time (referred to as "deemed settlement profit or loss" in the following paragraph), is included in gross profits or deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が適格分割又は適格現物出資（以下この項において「適格分割等」という。）により空売り等（有価証券の空売り、信用取引、発行日取引及び有価証券の引受けをいう。以下この項において同じ。）に係る契約を分割承継法人又は被現物出資法人に移転する場合には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該空売り等に係るみなし決済損益額に相当する金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-4/par-2</sup>
        In the case where a domestic corporation transfers a contract pertaining to short selling, etc. (meaning Short Selling of Securities, margin transactions, when issued transactions and the underwriting of securities; hereinafter the same applies in this paragraph) to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind as a result of a qualified company split or a qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." in this paragraph), the amount equivalent to the deemed settlement profit or loss pertaining to the short selling, etc. that would be calculated pursuant to the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of a business year is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が信用取引等（信用取引（買付けに限る。）及び発行日取引（買付けに限る。）をいう。以下この項において同じ。）に係る契約に基づき有価証券を取得した場合（第六十一条の六第一項（繰延ヘッジ処理による利益額又は損失額の繰延べ）の規定の適用を受ける信用取引等に係る契約に基づき当該有価証券を取得した場合を除く。）には、その取得の時における当該有価証券の価額とその取得の基因となつた信用取引等に係る契約に基づき当該有価証券の取得の対価として支払つた金額との差額は、当該取得の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-4/par-3</sup>
        In the case where a domestic corporation has acquired securities based on a contract for a margin transaction, etc. (meaning a margin transaction (limited to buying) and a when issued transaction (limited to buying); hereinafter the same applies in this paragraph) (excluding the case where the domestic corporation has acquired the securities based on a contract for a margin transaction, etc. subject to the provisions of Article 61-6, paragraph (1) (Deferment of Profit or Loss by Deferred Hedge Accounting)), the difference between the value of the securities as of the time of the acquisition and the amount that the domestic corporation paid as the consideration for the acquisition of the securities based on a contract for margin transactions, etc. that had caused the acquisition is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the acquisition.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  第一項に規定するみなし決済損益額の翌事業年度における処理その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-4/par-4</sup>
        The disposition of the deemed settlement profit or loss prescribed in paragraph (1) in the following business year, and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第二目　デリバティブ取引に係る利益相当額又は損失相当額 — Division 2 Amount Equivalent to Profit or Loss on Derivative Transactions
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-5/div-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-5/div-2</sup>

### 第六十一条の五（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等） — (Inclusion of the Amount Equivalent to Profits or Losses on Derivative Transactions in Gross Profits or Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-5</sup>

        **第一項**  内国法人がデリバティブ取引（金利、通貨の価格、商品の価格その他の指標の数値としてあらかじめ当事者間で約定された数値と将来の一定の時期における現実の当該指標の数値との差に基づいて算出される金銭の授受を約する取引又はこれに類似する取引であつて、財務省令で定めるものをいう。以下この条において同じ。）を行つた場合において、当該デリバティブ取引のうち事業年度終了の時において決済されていないもの（第六十一条の八第二項（先物外国為替契約等により円換算額を確定させた外貨建取引の換算）の規定の適用を受ける場合における同項に規定する先物外国為替契約等に基づくものその他財務省令で定める取引（次項において「為替予約取引等」という。）を除く。以下この項において「未決済デリバティブ取引」という。）があるときは、その時において当該未決済デリバティブ取引を決済したものとみなして財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額（次項において「みなし決済損益額」という。）は、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-5/par-1</sup>
        In the case where a domestic corporation has conducted derivative transactions (meaning transactions promising the payment or receipt of the amount of monies calculated based on the difference between the numeric value, which has been agreed upon between the parties in advance as the interest rate, price of currency, price of goods or numeric value of another index, and the actual numeric value of such index at a certain time in the future, or transactions similar thereto, which are specified by Ministry of Finance Order; hereinafter the same applies in this Article), when any of those transactions have not been settled as of the end of a business year (excluding transactions based on a foreign exchange futures contract, etc. as prescribed in Article 61-8, paragraph (2) (Conversion of Transactions in a Foreign Currency with the Amount in Japanese Yen Determined under a Foreign Exchange Futures Contract, etc.) in the case where the provisions of the paragraph apply and other transactions specified by Ministry of Finance Order (referred to as "forward exchange transactions, etc." in the following paragraph); hereinafter referred to as "unsettled derivative transactions" in this paragraph), the amount equivalent to the profit or loss calculated, as specified by Ministry of Finance Order, by deeming that the unsettled derivative transactions were settled at the time (referred to as "deemed settlement profit or loss" in the following paragraph), is included in gross profits or deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この項において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人にデリバティブ取引（為替予約取引等を除く。）に係る契約を移転する場合には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該デリバティブ取引に係るみなし決済損益額に相当する金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-5/par-2</sup>
        In the case where a domestic corporation transfers a contract pertaining to derivative transactions (excluding forward exchange transactions, etc.) to a succeeding corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind as a result of a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (in the case of a qualified in-kind distribution, excluding a distribution of all of the residual assets; hereinafter referred to as a "qualified company split, etc." in this paragraph), the amount equivalent to the deemed settlement profit or loss pertaining to the derivative transactions that would be calculated pursuant to the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of a business year is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人がデリバティブ取引に係る契約に基づき金銭以外の資産を取得した場合（次条第一項の規定の適用を受けるデリバティブ取引に係る契約に基づき当該資産を取得した場合を除く。）には、その取得の時における当該資産の価額とその取得の基因となつたデリバティブ取引に係る契約に基づき当該資産の取得の対価として支払つた金額との差額は、当該取得の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-5/par-3</sup>
        In the case where a domestic corporation has acquired assets other than monies based on a contract for derivative transactions (excluding the case where the domestic corporation has acquired the assets based on a contract for derivative transactions subject to the provisions of paragraph (1) of the following Article), the difference between the value of the assets as of the time of the acquisition and the amount that the domestic corporation paid as the consideration for the acquisition of the assets based on a contract for derivative transactions that had caused the acquisition is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the acquisition.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第四項**  第一項に規定するみなし決済損益額の翌事業年度における処理その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-5/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-5/par-4</sup>
        The disposition of the deemed settlement profit or loss prescribed in paragraph (1) in the following business year, and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第三目　ヘッジ処理による利益額又は損失額の計上時期等 — Division 3 Time to Record the Profit or Loss by Hedge Accounting
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-5/div-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-5/div-3</sup>

### 第六十一条の六（繰延ヘッジ処理による利益額又は損失額の繰延べ） — (Deferment of Profit or Loss by Deferred Hedge Accounting)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6</sup>

        **第一項**  内国法人が次に掲げる損失の額（以下この条において「ヘッジ対象資産等損失額」という。）を減少させるためにデリバティブ取引等を行つた場合（次条第一項の規定の適用がある場合を除くものとし、当該デリバティブ取引等が当該ヘッジ対象資産等損失額を減少させるために行つたものである旨その他財務省令で定める事項を財務省令で定めるところにより帳簿書類に記載した場合に限る。次項において同じ。）において、当該デリバティブ取引等を行つた時から事業年度終了の時までの間において当該ヘッジ対象資産等損失額を減少させようとする第一号に規定する資産若しくは負債又は第二号に規定する金銭につき譲渡若しくは消滅又は受取若しくは支払がなく、かつ、当該デリバティブ取引等が当該ヘッジ対象資産等損失額を減少させるために有効であると認められる場合として政令で定める場合に該当するときは、当該デリバティブ取引等に係る利益額又は損失額（当該デリバティブ取引等の決済によつて生じた利益の額又は損失の額（第五項において「決済損益額」という。）、第六十一条第七項（短期売買商品等の譲渡損益及び時価評価損益）に規定するみなし決済損益額、第六十一条の四第一項（有価証券の空売り等に係る利益相当額又は損失相当額の益金又は損金算入等）に規定するみなし決済損益額、前条第一項に規定するみなし決済損益額及び第六十一条の九第二項（外貨建資産等の期末換算差益又は期末換算差損の益金又は損金算入等）に規定する為替換算差額をいう。）のうち当該ヘッジ対象資産等損失額を減少させるために有効である部分の金額として政令で定めるところにより計算した金額（次項において「有効決済損益額」という。）は、第六十一条第七項、第六十一条の四第一項、前条第一項及び第六十一条の九第二項の規定にかかわらず、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入しない。
        <sup>art-61-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-1</sup>
        In the case where a domestic corporation has conducted derivative transactions, etc. so as to decrease the net operating loss listed as follows (hereinafter referred to as the "net operating loss on hedged assets, etc." in this Article) (excluding the case where the provisions of paragraph (1) of the next Article apply and limited to the case where the domestic corporation has stated, in books and documents, to the effect that the derivative transactions, etc. aimed to decrease the net operating loss on hedged assets, etc. and has entered other matters specified by Ministry of Finance Order, as specified by Ministry of Finance Order; the same applies in the following paragraph), when any of the assets or liabilities prescribed in item (i), or monies prescribed in item (ii), with which the net operating loss on hedged assets, etc. is to be decreased, have neither been transferred, extinguished, received, nor paid during the period from the time of the derivative transactions, etc. to the end of a business year, and when it falls under the case specified by a Cabinet Order as the case where the derivative transactions, etc. are deemed to be effective to decrease the net operating loss on hedged assets, etc., the portion of the amount of profit or loss from the derivative transactions, etc. (meaning the amount of profit or loss on the settlement of the derivative transactions, etc. (referred to as the "profit or loss on settlement" in paragraph (5)), the deemed settlement profit or loss prescribed in Article 61, paragraph (7) (Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading), the deemed settlement profit or loss prescribed in Article 61-4, paragraph (1) (Inclusion of the Amount Equivalent to Profits or Losses on Short Selling of Securities in Gross Profits or Deductible Expenses), the deemed settlement profit or loss prescribed in paragraph (1) of the preceding Article, and the foreign exchange conversion difference prescribed in Article 61-9, paragraph (2) (Inclusion in Gross Profits or Deductible Expenses of Profits or Losses on the Difference from the Conversion of Assets in a Foreign Currency at the end of the period)), which has been calculated, as specified by Cabinet Order, as the effective portion in order to decrease the net operating loss on hedged assets, etc. (referred to as the "effective profit or loss on settlement" in the following paragraph), is excluded from gross profits or deductible expenses, when calculating the amount of income for the business year, notwithstanding the provisions of Article 61, paragraph (7), Article 61-4, paragraph (1), paragraph (1) of the preceding Article, and Article 61-9, paragraph (2):
        <sup>machine translation, not official</sup>

          **一**  資産（第六十一条第三項に規定する短期売買商品等及び第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券を除く。次号において同じ。）又は負債の価額の変動（第六十一条の九第一項第一号ロに規定する期末時換算法により第六十一条の八第一項（外貨建取引の換算）に規定する円換算額への換算をする第六十一条の九第一項各号に掲げる資産又は負債（次号において「期末時換算資産等」という。）の価額の外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失
          <sup>art-61-6/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-1/item-1</sup>
          loss that is likely to arise due to fluctuations in the value of the assets (excluding commodities, etc. for short-term trading as prescribed in Article 61, paragraph (3) and securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses); the same applies in the following item) or liabilities (such fluctuations excludes those arising due to fluctuations in foreign exchange rates in the value of the assets or liabilities listed in the items of Article 61-9, paragraph (1), which is to be converted into the amount in Japanese yen as prescribed in Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) by the conversion method at the current exchange rate prescribed in Article 61-9, paragraph (1), item (i), (b) (such assets or liabilities are referred to as "assets, etc. converted at the current exchange rate" in the following item)); and
          <sup>machine translation, not official</sup>

          **二**  資産の取得若しくは譲渡、負債の発生若しくは消滅、金利の受取若しくは支払その他これらに準ずるものに係る決済により受け取ることとなり、又は支払うこととなる金銭の額の変動（期末時換算資産等に係る外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失
          <sup>art-61-6/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-1/item-2</sup>
          loss that is likely to arise due to fluctuations in the amount of monies that is to be received or paid upon the acquisition or transfer of assets, the occurrence or extinguishment of liabilities, receipt or payment of interest, or any other equivalent settlement (such fluctuations excludes those arising due to fluctuations in foreign exchange rates related to the assets, etc. converted at the current exchange rate).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人が、ヘッジ対象資産等損失額を減少させるためにデリバティブ取引等を行つた場合において、適格分割又は適格現物出資（以下この項において「適格分割等」という。）により分割承継法人又は被現物出資法人（以下この項において「分割承継法人等」という。）に当該デリバティブ取引等に係る契約を移転し、かつ、当該適格分割等により前項第一号に規定する資産若しくは負債（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとするものに限る。）の移転をし、又は同項第二号に規定する金銭（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとするものに限る。）を当該分割承継法人等が受け取り、若しくは支払うこととなるとき（当該内国法人が当該適格分割等の前に当該デリバティブ取引等の決済をしていた場合には、当該適格分割等により同項第一号に規定する資産若しくは負債（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとしていたものに限る。）の移転をし、又は同項第二号に規定する金銭（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとしていたものに限る。）を当該分割承継法人等が受け取り、若しくは支払うこととなるとき）は、当該適格分割等の日の前日を事業年度終了の日とした場合に同項の規定により計算される当該デリバティブ取引等に係る有効決済損益額に相当する金額は、第六十一条第八項、第六十一条の四第二項、前条第二項及び第六十一条の九第三項の規定にかかわらず、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入しない。
        <sup>art-61-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-2</sup>
        In the case where a domestic corporation has conducted derivative transactions, etc. so as to decrease the net operating loss on hedged assets, etc., when, as a result of a qualified company split or a qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." in this paragraph), it transfers the contract pertaining to the derivative transactions, etc. to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind (hereinafter referred to as a "succeeding corporation in a company split, etc." in this paragraph) and, as a result of the qualified company split, etc., transfers the assets or liabilities prescribed in item (i) of the preceding paragraph (limited to those with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) or the succeeding corporation in a company split, etc. comes to receive or pay the monies prescribed in item (ii) of that paragraph (limited to those with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) (in the case where the domestic corporation had settled the derivative transactions, etc. before the qualified company split, etc., when, as a result of the qualified company split, etc., it transfers the assets or liabilities prescribed in item (i) of that paragraph (limited to those with which the net operating loss on hedged assets, etc. was to be decreased through the derivative transactions, etc.) or the succeeding corporation in a company split, etc. comes to receive or pay the monies prescribed in item (ii) of that paragraph (limited to those with which the net operating loss on hedged assets, etc. was to be decreased through the derivative transactions, etc.)), the amount equivalent to the effective profit or loss on settlement pertaining to the derivative transactions, etc. that would be calculated pursuant to the provisions of that paragraph if the day preceding the date of the qualified company split, etc. were the last day of a business year is excluded from gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc., notwithstanding the provisions of Article 61, paragraph (8), Article 61-4, paragraph (2), paragraph (2) of the preceding Article and Article 61-9, paragraph (3).
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が、適格合併、適格分割又は適格現物出資（以下第六十一条の八までにおいて「適格合併等」という。）により被合併法人、分割法人又は現物出資法人（以下第六十一条の八までにおいて「被合併法人等」という。）からヘッジ対象資産等損失額を減少させるために行つたデリバティブ取引等に係る契約の移転を受け、かつ、当該適格合併等により第一項第一号に規定する資産若しくは負債（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとするものに限る。）の移転を受け、又は同項第二号に規定する金銭（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとするものに限る。）を受け取り、若しくは支払うこととなつた場合（同項又は前項の規定の適用を受けた当該適格合併等に係る被合併法人等が当該適格合併等前にヘッジ対象資産等損失額を減少させるために行つたデリバティブ取引等の決済をしていた場合には、当該適格合併等により当該被合併法人等から第一項第一号に規定する資産若しくは負債（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとしていたものに限る。）の移転を受け、又は同項第二号に規定する金銭（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとしていたものに限る。）を受け取り、若しくは支払うこととなつた場合）において、当該被合併法人等が当該契約の移転をしたデリバティブ取引等（当該決済をしていた場合には、当該決済をしたデリバティブ取引等。以下この項において同じ。）につき第一項に規定する旨その他同項に規定する事項を同項に規定する財務省令で定めるところにより帳簿書類に記載していたときは、当該適格合併等の日の属する事業年度以後の各事業年度におけるこの条の規定の適用については、当該内国法人が当該適格合併等により移転を受けた同項第一号に規定する資産若しくは負債又は当該適格合併等により受け取り、若しくは支払うこととなつた同項第二号に規定する金銭に係るヘッジ対象資産等損失額を減少させるために当該デリバティブ取引等を行い、かつ、当該記載をしていたものとみなす。
        <sup>art-61-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-3</sup>
        In the case where a domestic corporation has received, as a result of a qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." through to Article 61-8), the transfer of a contract for derivative transactions, etc. that has been conducted so as to decrease the net operating loss on hedged assets, etc. from an acquired corporation, splitting corporation or corporation making a capital contribution in kind (hereinafter referred to as an "acquired corporation, etc." through to Article 61-8), and has received, as a result of the qualified merger, etc., the transfer of assets or liabilities prescribed in paragraph (1), item (i) (limited to assets or liabilities with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) or has come to receive or pay the monies prescribed in item (ii) of the paragraph (limited to monies with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) (where an acquired corporation, etc. involved in the qualified merger, etc. subject to the provisions of paragraph (1) or the preceding paragraph had already settled the derivative transactions, etc. that it had conducted so as to decrease the net operating loss on hedged assets, etc. prior to the qualified merger, etc., in the case where the domestic corporation has received, as a result of the qualified merger, etc., the transfer of assets or liabilities prescribed in paragraph (1), item (i) (limited to assets or liabilities with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) from the acquired corporation, etc., or has come to receive or pay the monies prescribed in item (ii) of the paragraph (limited to monies with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.)), when the acquired corporation, etc. has stated, in books and documents, to the effect prescribed in paragraph (1) and has entered other matters as prescribed in the paragraph, regarding the derivative transactions, etc. wherein the contract has been transferred (where the settlement had been made, the derivative transactions, etc. wherein the settlement had been made; hereinafter the same applies in this paragraph), as specified by Ministry of Finance Order as prescribed in the paragraph, with regard to the application of the provisions of this Article in each business year on or after the business year containing the date of the qualified merger, etc., it is deemed that the domestic corporation has conducted the derivative transactions and has made the entry so as to decrease the net operating loss on hedged assets, etc. pertaining to the assets or liabilities prescribed in paragraph (1), item (i) that it has received as a result of the qualified merger, etc. or the monies prescribed in item (ii) of the paragraph that it has come to receive or pay as a result of the qualified merger, etc.
        <sup>machine translation, not official</sup>

        **第四項**  前三項に規定するデリバティブ取引等とは、次に掲げる取引（第六十一条の八第二項の規定の適用を受ける場合における同項に規定する先物外国為替契約等に基づくもの及び前条第一項に規定する財務省令で定める取引を除く。）をいう。
        <sup>art-61-6/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-4</sup>
        The derivative transactions, etc. prescribed in the preceding three paragraphs mean the following transactions (excluding transactions based on a foreign exchange futures contract, etc. as prescribed in Article 61-8, paragraph (2) in the case of being subject to the provisions of the paragraph and transactions as specified by Ministry of Finance Order as prescribed in paragraph (1) of the preceding Article):
        <sup>machine translation, not official</sup>

          **一**  前条第一項に規定するデリバティブ取引
          <sup>art-61-6/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-4/item-1</sup>
          derivative transactions as prescribed in paragraph (1) of the preceding Article;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  第六十一条第七項に規定する暗号資産信用取引
          <sup>art-61-6/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-4/item-2</sup>
          crypto-asset margin transactions as prescribed in Article 61, paragraph (7);
          <sup>machine translation, not official</sup>

          **三**  第六十一条の二第二十一項（有価証券の譲渡益又は譲渡損の益金又は損金算入）に規定する有価証券の空売り並びに同条第二十二項に規定する信用取引及び発行日取引
          <sup>art-61-6/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-4/item-3</sup>
          Short Selling of Securities as prescribed in Article 61-2, paragraph (21) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) and margin transactions and when issued transactions as prescribed in paragraph (22) of the Article; and
          <sup>machine translation, not official</sup>

          **四**  第六十一条の九第二項に規定する外貨建資産等を取得し、又は発生させる取引
          <sup>art-61-6/par-4/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-4/item-4</sup>
          transactions wherein assets, etc. in a foreign currency as prescribed in Article 61-9, paragraph (2) are to be acquired or are to occur.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  決済損益額のうち第一項に規定する有効決済損益額の翌事業年度以後の各事業年度における処理その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-6/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-6/par-5</sup>
        The disposition of the portion of the profit or loss on settlement that is the effective profit or loss on settlement prescribed in paragraph (1) in each business year on or after the following business year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十一条の七（時価ヘッジ処理による売買目的外有価証券の評価益又は評価損の計上） — (Recording of Valuation Gain or Loss of Securities Not for Buying and Selling by Market Value Hedge Accounting)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-7</sup>

        **第一項**  内国法人がその有する売買目的外有価証券（第六十一条の三第一項第二号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的外有価証券をいう。以下この条において同じ。）の価額の変動（第六十一条の九第一項第一号ロ（外貨建資産等の期末換算差益又は期末換算差損の益金又は損金算入等）に規定する期末時換算法により次条第一項に規定する円換算額（以下この項において「円換算額」という。）への換算をする第六十一条の九第一項第二号ロに掲げる有価証券の価額の外国為替の売買相場の変動に基因する変動を除く。）により生ずるおそれのある損失の額（以下この条において「ヘッジ対象有価証券損失額」という。）を減少させるためにデリバティブ取引等（前条第四項に規定するデリバティブ取引等をいう。以下この条において同じ。）を行つた場合（当該売買目的外有価証券を政令で定めるところにより評価し、又は円換算額に換算する旨その他財務省令で定める事項を財務省令で定めるところにより帳簿書類に記載した場合に限る。次項において同じ。）において、当該デリバティブ取引等を行つた時から事業年度終了の時までの間に当該売買目的外有価証券の譲渡がなく、かつ、当該デリバティブ取引等が当該ヘッジ対象有価証券損失額を減少させるために有効であると認められる場合として政令で定める場合に該当するときは、当該売買目的外有価証券の価額と帳簿価額との差額のうち当該デリバティブ取引等に係る前条第一項に規定する利益額又は損失額に対応する部分の金額として政令で定めるところにより計算した金額（次項において「ヘッジ対象有価証券評価差額」という。）は、当該事業年度の所得の金額の計算上、損金の額又は益金の額に算入する。
        <sup>art-61-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-7/par-1</sup>
        In the case where a domestic corporation has conducted derivative transactions, etc. (meaning derivative transactions, etc. as prescribed in paragraph (4) of the preceding Article; hereinafter the same applies in this Article) so as to decrease the net operating loss that is likely to arise due to fluctuations in the value of its securities not for buying and selling (meaning securities not for buying and selling as prescribed in Article 61-3, paragraph (1), item (ii) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses); hereinafter the same applies in this Article) (such fluctuations exclude those arising due to fluctuations in foreign exchange rates in the value of the securities listed in Article 61-9, paragraph (1), item (ii), (b), which is to be converted into Japanese yen as prescribed in paragraph (1) of the following Article (hereinafter the amount converted into Japanese yen is referred to as the "amount in Japanese yen" in this paragraph) by the conversion method at the current exchange rate prescribed in Article 61-9, paragraph (1), item (i), (b) (Inclusion in Gross Profits or Deductible Expenses of Profits or Losses on the Difference from the Conversion of Assets in a Foreign Currency at the end of the period)) (hereinafter such net operating loss is referred to as the "net operating loss on hedged securities" in this Article), (limited to the case where the domestic corporation has stated, in books and documents, to the effect that the securities not for buying and selling are to be evaluated or converted into the amount in Japanese yen as specified by Cabinet Order, and has entered other matters as specified by Ministry of Finance Order as specified by Ministry of Finance Order; the same applies in the following paragraph), when the securities not for buying and selling have not been transferred during the period from the time of the derivative transactions, etc. to the end of a business year, and when it falls under the case specified by Cabinet Order as a case where the derivative transactions, etc. are deemed to be effective to decrease the net operating loss on hedged securities, the portion of the difference between the value and the book value of the securities not for buying and selling, which has been calculated, as specified by Cabinet Order, as the portion corresponding to the amount of profit or loss prescribed in paragraph (1) of the preceding Article that arises from the derivative transactions, etc. (referred to as the "valuation difference on hedged securities" in the following paragraph), is included in deductible expenses or gross profits, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、ヘッジ対象有価証券損失額を減少させるためにデリバティブ取引等を行つた場合において、適格分割又は適格現物出資（以下この項において「適格分割等」という。）により分割承継法人又は被現物出資法人に当該デリバティブ取引等に係る契約を移転し、かつ、当該適格分割等により売買目的外有価証券（当該デリバティブ取引等によりヘッジ対象有価証券損失額を減少させようとするものに限る。）を移転するとき（当該内国法人が当該適格分割等の前に当該デリバティブ取引等の決済をしていた場合には、当該適格分割等により売買目的外有価証券（当該デリバティブ取引等によりヘッジ対象有価証券損失額を減少させようとしていたものに限る。）を移転するとき）は、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該売買目的外有価証券に係るヘッジ対象有価証券評価差額に相当する金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、損金の額又は益金の額に算入する。
        <sup>art-61-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-7/par-2</sup>
        In the case where a domestic corporation has conducted derivative transactions, etc. so as to decrease the net operating loss on hedged securities, when, as a result of a qualified company split or a qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." in this paragraph), it transfers the contract pertaining to the derivative transactions, etc. to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind and, as a result of the qualified company split, etc., transfers securities not for buying and selling (limited to those with which the net operating loss on hedged securities is to be decreased through the derivative transactions, etc.) (in the case where the domestic corporation had settled the derivative transactions, etc. before the qualified company split, etc., when, as a result of the qualified company split, etc., it transfers securities not for buying and selling (limited to those with which the net operating loss on hedged securities was to be decreased through the derivative transactions, etc.)), the amount equivalent to the valuation difference on hedged securities pertaining to the securities not for buying and selling that would be calculated pursuant to the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of a business year is included in deductible expenses or gross profits, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が、適格合併等により被合併法人等からヘッジ対象有価証券損失額を減少させるために行つたデリバティブ取引等に係る契約の移転を受け、かつ、当該適格合併等により売買目的外有価証券（当該デリバティブ取引等によりヘッジ対象有価証券損失額を減少させようとするものに限る。）の移転を受けた場合（第一項又は前項の規定の適用を受けた当該適格合併等に係る被合併法人等が当該適格合併等前にヘッジ対象有価証券損失額を減少させるために行つたデリバティブ取引等の決済をしていた場合には、当該適格合併等により当該被合併法人等から売買目的外有価証券（当該デリバティブ取引等によりヘッジ対象有価証券損失額を減少させようとしていたものに限る。）の移転を受けた場合）において、当該被合併法人等が当該契約の移転をしたデリバティブ取引等（当該決済をしていた場合には、当該決済をしたデリバティブ取引等。以下この項において同じ。）につき第一項に規定する旨その他同項に規定する事項を同項に規定する財務省令で定めるところにより帳簿書類に記載していたときは、当該適格合併等の日の属する事業年度以後の各事業年度におけるこの条の規定の適用については、当該内国法人が当該適格合併等により移転を受けた売買目的外有価証券に係るヘッジ対象有価証券損失額を減少させるために当該デリバティブ取引等を行い、かつ、当該記載をしていたものとみなす。
        <sup>art-61-7/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-7/par-3</sup>
        In the case where a domestic corporation has received, as a result of a qualified merger, etc., the transfer of a contract for derivative transactions, etc. that has been conducted so as to decrease the net operating loss on hedged securities from an acquired corporation, etc., and has received, as a result of the qualified merger, etc., the transfer of securities not for buying and selling (limited to those with which the net operating loss on hedged securities is to be decreased through the derivative transactions, etc.) (where an acquired corporation, etc. involved in the qualified merger, etc. subject to the provisions of paragraph (1) or the preceding paragraph had already settled derivative transactions, etc. that it had conducted so as to decrease the net operating loss on hedged securities prior to the qualified merger, etc., in the case where the domestic corporation has received, as a result of the qualified merger, etc., the transfer of securities not for buying and selling (limited to those with which the net operating loss on hedged securities is to be decreased through the derivative transactions, etc.) from the acquired corporation, etc.), when the acquired corporation, etc. has stated, in books and documents, to the effect prescribed in paragraph (1) and has entered other matters as prescribed in the paragraph, regarding the derivative transactions, etc. wherein the contract has been transferred (where the settlement had been made, the derivative transactions, etc. wherein the settlement had been made; hereinafter the same applies in this paragraph), as specified by Ministry of Finance Order as prescribed in the paragraph, with regard to the application of the provisions of this Article in each business year on or after the business year containing the date of the qualified merger, etc., it is deemed that the domestic corporation has conducted the derivative transactions and has made the entry so as to decrease the net operating loss on hedged securities pertaining to the securities not for buying and selling that it has received as a result of the qualified merger, etc.
        <sup>machine translation, not official</sup>

        **第四項**  第一項に規定するヘッジ対象有価証券評価差額の翌事業年度における処理その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-7/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-7/par-4</sup>
        The disposition of the valuation difference on hedged securities prescribed in paragraph (1) in the following business year, and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第四目　外貨建取引の換算等 — Division 4 Conversion of Transactions in a Foreign Currency
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-5/div-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-5/div-4</sup>

### 第六十一条の八（外貨建取引の換算） — (Conversion of Transactions in a Foreign Currency)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-8</sup>

        **第一項**  内国法人が外貨建取引（外国通貨で支払が行われる資産の販売及び購入、役務の提供、金銭の貸付け及び借入れ、剰余金の配当その他の取引をいう。以下この目において同じ。）を行つた場合には、当該外貨建取引の金額の円換算額（外国通貨で表示された金額を本邦通貨表示の金額に換算した金額をいう。以下この目において同じ。）は、当該外貨建取引を行つた時における外国為替の売買相場により換算した金額とする。
        <sup>art-61-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-8/par-1</sup>
        In the case where a domestic corporation has conducted transactions in a foreign currency (meaning the buying and selling of assets, provision of services, lending and borrowing of monies, payments of dividend of surplus or other transactions whose payment is made in a foreign currency; hereinafter the same applies in this Division), the amount in Japanese yen (meaning the amount of that foreign currency converted into Japanese yen; hereinafter the same applies in this Division) of the transactions in a foreign currency is to be the amount converted at the foreign exchange rate as of the time when the transactions in a foreign currency were conducted.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人が先物外国為替契約等（外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させる契約として財務省令で定めるものをいう。以下この目において同じ。）により外貨建取引（第六十一条第三項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等又は第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券の取得及び譲渡を除く。次項において同じ。）によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させた場合において、当該先物外国為替契約等の締結の日においてその旨を財務省令で定めるところにより帳簿書類に記載したときは、当該資産又は負債については、当該円換算額をもつて、前項の規定により換算した金額とする。
        <sup>art-61-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-8/par-2</sup>
        In the case where a domestic corporation has determined the amount in Japanese yen of the assets or liabilities that have been acquired or have arisen from transactions in a foreign currency (excluding the acquisition and transfer of commodities, etc. for short-term trading as prescribed in Article 61, paragraph (3) (Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading) or securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses); the same applies in the following paragraph) under a foreign exchange futures contract, etc. (meaning a contract as specified by Ministry of Finance Order to be a contract which determines the amount in Japanese yen of the assets or liabilities to be acquired or which will arise from transactions in a foreign currency; hereinafter the same applies in this Division), when the domestic corporation stated, in books and documents, to the effect, as specified by Ministry of Finance Order, as of the day on which the foreign exchange futures contract, etc. was concluded, the amount in Japanese yen of the assets or liabilities is to be the amount converted pursuant to the provisions of the preceding paragraph.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が、適格合併等により被合併法人等から外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させるために当該被合併法人等が行つた先物外国為替契約等の移転を受け、かつ、当該適格合併等により当該外貨建取引（当該先物外国為替契約等によりその金額の円換算額を確定させようとする当該資産又は負債の取得又は発生の基因となるものに限る。）を当該内国法人が行うこととなつた場合において、当該被合併法人等が当該先物外国為替契約等につきその締結の日において前項に規定する旨を同項に規定する財務省令で定めるところにより帳簿書類に記載していたときは、当該適格合併等の日の属する事業年度以後の各事業年度におけるこの条の規定の適用については、当該内国法人が当該資産又は負債の金額の円換算額を確定させるために当該先物外国為替契約等を締結し、かつ、当該記載をしていたものとみなす。
        <sup>art-61-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-8/par-3</sup>
        In the case where a domestic corporation has received, as a result of a qualified merger, etc., from an acquired corporation, etc., the transfer of a foreign exchange futures contract, etc. that the acquired corporation, etc. concluded so as to determine the amount in Japanese yen of the assets or liabilities to be acquired or which will arise from transactions in a foreign currency, and has come to conduct the transactions in a foreign currency (limited to transactions causing the acquisition or occurrence of the assets or liabilities whose amount in Japanese yen is to be determined under the foreign exchange futures contract, etc.) as a result of the qualified merger, etc., when the acquired corporation, etc. stated, in books and documents, to the effect prescribed in the preceding paragraph, regarding the foreign exchange futures contract, etc., as specified by Ministry of Finance Order as prescribed in the paragraph, as of the day on which the contract, etc. was concluded, with regard to the application of the provisions of this Article in each business year on or after the business year containing the date of the qualified merger, etc., it is deemed that the domestic corporation has concluded the foreign exchange futures contract, etc. and has made the entry so as to determine the amount in Japanese yen of the assets or liabilities.
        <sup>machine translation, not official</sup>

        **第四項**  前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-8/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-8/par-4</sup>
        Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六十一条の九（外貨建資産等の期末換算差益又は期末換算差損の益金又は損金算入等） — (Inclusion in Gross Profits or Deductible Expenses of Profits or Losses on the Difference from the Conversion of Assets in a Foreign Currency at the End of the Period)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9</sup>

        **第一項**  内国法人が事業年度終了の時において次に掲げる資産及び負債（以下この目において「外貨建資産等」という。）を有する場合には、その時における当該外貨建資産等の金額の円換算額は、当該外貨建資産等の次の各号に掲げる区分に応じ当該各号に定める方法（第一号、第二号ロ及び第三号に掲げる外貨建資産等にあつては、これらの規定に定める方法のうち当該内国法人が選定した方法とし、当該内国法人がその方法を選定しなかつた場合には、これらの規定に定める方法のうち政令で定める方法とする。）により換算した金額とする。
        <sup>art-61-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1</sup>
        In the case where a domestic corporation holds the following assets and liabilities (hereinafter referred to as "assets, etc. in a foreign currency" in this Division) as of the end of a business year, the amount in Japanese yen of the assets, etc. in a foreign currency as of the time is to be the amount converted by the method specified in the following items in accordance with the category of the assets, etc. in a foreign currency (with regard to the assets, etc. in a foreign currency listed in item (i), item (ii)(b), and item (iii), by a method that the domestic corporation selected from those prescribed in these provisions, and when the domestic corporation had not selected any method, by a method from those prescribed in these provisions that is specified by Cabinet Order):
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  外貨建債権（外国通貨で支払を受けるべきこととされている金銭債権をいう。）及び外貨建債務（外国通貨で支払を行うべきこととされている金銭債務をいう。）　イ又はロに掲げる方法
          <sup>art-61-9/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-1</sup>
          claims in a foreign currency (meaning monetary claims to be paid in a foreign currency) and debts in a foreign currency (meaning monetary debts to be paid in a foreign currency):The method listed in (a) or (b)
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **イ**  発生時換算法（事業年度終了の時（以下この号において「期末時」という。）において有する外貨建資産等について、前条第一項の規定により当該外貨建資産等の取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に用いた外国為替の売買相場により換算した金額（当該外貨建資産等のうち、その取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に当たつて同条第二項の規定の適用を受けたものについては、先物外国為替契約等により確定させた円換算額）をもつて当該外貨建資産等の当該期末時における円換算額とする方法をいう。次号及び第三号において同じ。）
            <sup>art-61-9/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-1/sub-1</sup>
            Conversion method on an accrual basis (meaning a method to convert the amount of assets, etc. in a foreign currency held as of the end of a business year (hereinafter referred to as "at the end of the period" in this item) at the foreign exchange rate used for converting the amount of transactions in a foreign currency that caused the acquisition or occurrence of the assets, etc. in a foreign currency into Japanese yen pursuant to the provisions of paragraph (1) of the preceding Article and deem the converted amount (with regard to the portion of the assets, etc. in a foreign currency to which the provisions of paragraph (2) of the Article applied upon converting the amount of transactions in a foreign currency that caused the acquisition or occurrence thereof into Japanese yen, the amount in Japanese yen determined under a foreign exchange futures contract, etc.) to be the amount in Japanese yen of the assets, etc. in a foreign currency as of the end of the period; the same applies in the following item and item (iii))
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **ロ**  期末時換算法（期末時において有する外貨建資産等について、当該期末時における外国為替の売買相場により換算した金額（当該外貨建資産等のうち、その取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に当たつて前条第二項の規定の適用を受けたものについては、先物外国為替契約等により確定させた円換算額）をもつて当該外貨建資産等の当該期末時における円換算額とする方法をいう。以下この条において同じ。）
            <sup>art-61-9/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-1/sub-2</sup>
            Conversion method at the current exchange rate (meaning a method to convert the amount of assets, etc. in a foreign currency held at the end of the period at the foreign exchange rate prevailing at the end of the period and deem the converted amount (with regard to the portion of the assets, etc. in a foreign currency to which the provisions of paragraph (2) of the preceding Article applied upon converting the amount of transactions in a foreign currency that caused the acquisition or occurrence thereof into Japanese yen, the amount in Japanese yen determined under a foreign exchange futures contract, etc.) to be the amount in Japanese yen of the assets, etc. in a foreign currency at the end of the period; the same applies in this Article)
            <sup>machine translation, not official</sup>

          **二**  外貨建有価証券（償還、払戻しその他これらに準ずるものが外国通貨で行われる有価証券として財務省令で定めるものをいう。）　次に掲げる有価証券の区分に応じそれぞれ次に定める方法
          <sup>art-61-9/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-2</sup>
          securities in a foreign currency (meaning the securities specified by Ordinance of the Ministry of Finance to be securities to be redeemed, refunded, and otherwise similarly disposed of in a foreign currency): The method specified as follows in accordance with the category of the following securities:
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **イ**  第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券　期末時換算法
            <sup>art-61-9/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-2/sub-1</sup>
            Securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses):Conversion method at the current exchange rate
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **ロ**  第六十一条の三第一項第二号に規定する売買目的外有価証券（償還期限及び償還金額の定めのあるものに限る。）　発生時換算法又は期末時換算法
            <sup>art-61-9/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-2/sub-2</sup>
            Securities not for buying and selling as prescribed in Article 61-3, paragraph (1), item (ii) (limited to those with provisions concerning a redemption date and redemption price):Conversion method on an accrual basis or conversion method at the current exchange rate
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **ハ**  イ及びロに掲げる有価証券以外の有価証券　発生時換算法
            <sup>art-61-9/par-1/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-2/sub-3</sup>
            Securities other than those listed in (a) and (b):Conversion method on an accrual basis
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  外貨預金　発生時換算法又は期末時換算法
          <sup>art-61-9/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-3</sup>
          deposits in a foreign currency:Conversion method on an accrual basis or conversion method at the current exchange rate
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **四**  外国通貨　期末時換算法
          <sup>art-61-9/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-1/item-4</sup>
          foreign currency:Conversion method at the current exchange rate
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人が事業年度終了の時において外貨建資産等（期末時換算法によりその金額の円換算額への換算をするものに限る。以下この項において同じ。）を有する場合には、当該外貨建資産等の金額を期末時換算法により換算した金額と当該外貨建資産等のその時の帳簿価額との差額に相当する金額（次項において「為替換算差額」という。）は、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-2</sup>
        In the case where a domestic corporation holds assets, etc. in a foreign currency (limited to those whose amount is converted into the amount in Japanese yen by the conversion method at the current exchange rate; hereinafter the same applies in this paragraph) as of the end of a business year, the amount equivalent to the difference between the amount of the assets, etc. in a foreign currency that is converted into Japanese yen by the conversion method at the current exchange rate and their book value as of the time (referred to as the "foreign exchange conversion difference" in the following paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この項において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人に外貨建資産等（当該適格分割等の日の前日を事業年度終了の日とした場合に期末時換算法によりその金額の円換算額への換算をすることとなるものに限る。以下この項において同じ。）を移転する場合には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該外貨建資産等に係る為替換算差額に相当する金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-9/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-3</sup>
        In the case where a domestic corporation transfers assets, etc. in a foreign currency (limited to those whose amount would be converted into the amount in Japanese yen by the conversion method at the current exchange rate if the day preceding the date of the qualified company split, etc. were the last day of a business year; hereinafter the same applies in this paragraph) to a succeeding corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind as a result of a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (in the case of a qualified in-kind distribution, excluding a distribution of all of the residual assets; hereinafter referred to as a "qualified company split, etc." in this paragraph), the amount equivalent to the foreign exchange conversion difference pertaining to the assets, etc. in a foreign currency that would be calculated pursuant to the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of a business year is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第四項**  外国為替の売買相場が著しく変動した場合の外貨建資産等の金額の円換算額への換算、外貨建資産等の金額を円換算額に換算する方法の選定の手続、第二項に規定する為替換算差額の翌事業年度における処理その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-9/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-9/par-4</sup>
        The conversion of the amount of assets, etc. in a foreign currency into the amount in Japanese yen in the case where the foreign exchange rates fluctuate significantly, procedures for selecting a method to be used to convert the amount of assets, etc. in a foreign currency into the amount in Japanese yen, disposition of the foreign exchange conversion difference prescribed in paragraph (2) in the following business year, and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十一条の十（為替予約差額の配分） — (Allocation of Premium or Discount on Forward Exchange Contracts)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-61-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-10</sup>

        **第一項**  内国法人が事業年度終了の時において有する外貨建資産等（第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券を除く。第四項までにおいて同じ。）について、その取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に当たつて第六十一条の八第二項（先物外国為替契約等により円換算額を確定させた外貨建取引の換算）の規定の適用を受けたときは、当該外貨建資産等に係る先物外国為替契約等の締結の日（その日が当該外貨建資産等の取得又は発生の基因となつた外貨建取引を行つた日前である場合には、当該外貨建取引を行つた日）の属する事業年度から当該外貨建資産等の決済による本邦通貨の受取又は支払をする日の属する事業年度までの各事業年度の所得の金額の計算上、為替予約差額（当該外貨建資産等の金額を先物外国為替契約等により確定させた円換算額と当該金額を当該外貨建資産等の取得又は発生の基因となつた外貨建取引を行つた時における外国為替の売買相場により換算した金額との差額をいう。）のうち当該各事業年度に配分すべき金額として政令で定めるところにより計算した金額（次項において「為替予約差額配分額」という。）は、益金の額又は損金の額に算入する。
        <sup>art-61-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-10/par-1</sup>
        When the provisions of Article 61-8, paragraph (2) (Conversion of Transactions in a Foreign Currency with the Amount in Japanese Yen Determined under a Foreign Exchange Futures Contract) have been applied to assets, etc. in a foreign currency (excluding securities not for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses); the same applies through to paragraph (4)) that a domestic corporation holds as of the end of a business year, upon converting the amount of transactions in a foreign currency that caused the acquisition or occurrence thereof into Japanese yen, in the calculation of the amount of income for each business year between the business year containing the day on which the foreign exchange futures contract, etc. for the assets, etc. in a foreign currency was concluded (in the case where the day is prior to the date of the transactions in a foreign currency that caused the acquisition or occurrence of the assets, etc. in a foreign currency, containing the day on which the transactions in a foreign currency were conducted) and the business year containing the day on which the Japanese currency is to be received or paid due to the settlement of the assets, etc. in a foreign currency, the portion of the premium or discount on forward exchange contracts (meaning the difference between the amount of the assets, etc. in a foreign currency that is converted into Japanese yen as determined under a foreign exchange futures contract, etc. and their amount converted at the foreign exchange rate as of the time of the transactions in a foreign currency that caused the acquisition or occurrence thereof) that has been calculated, as specified by Cabinet Order, as the amount to be allocated to each of the business years (referred to as the "allocated premium or discount on forward exchange contracts" in the following paragraph) is included in gross profits or deductible expenses.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人が、適格分割又は適格現物出資（以下この項及び次項において「適格分割等」という。）により分割承継法人又は被現物出資法人（次項において「分割承継法人等」という。）に外貨建資産等（その取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に当たつて第六十一条の八第二項の規定の適用を受けたものに限る。以下この項において同じ。）及び当該外貨建資産等の金額の円換算額を確定させた先物外国為替契約等を移転する場合には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該先物外国為替契約等に係る為替予約差額配分額に相当する金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-10/par-2</sup>
        In the case where a domestic corporation transfers, as a result of a qualified company split or a qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." in this paragraph and the following paragraph), assets, etc. in a foreign currency (limited to those to which the provisions of Article 61-8, paragraph (2) applied upon converting the amount of transactions in a foreign currency that caused the acquisition or occurrence thereof into Japanese yen; hereinafter the same applies in this paragraph) and the foreign exchange futures contract, etc. that determined the amount in Japanese yen of the assets, etc. in a foreign currency to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind (referred to as a "succeeding corporation in a company split, etc." in the following paragraph), the amount equivalent to the allocated premium or discount on forward exchange contracts pertaining to the foreign exchange futures contract, etc. calculated pursuant to the provisions of the preceding paragraph, when deeming the day preceding the date of the qualified company split, etc. to be the last day of a business year, is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第三項**  外貨建資産等が短期外貨建資産等（当該外貨建資産等のうち、その決済による本邦通貨の受取又は支払の期限が当該事業年度終了の日（当該外貨建資産等が適格分割等により分割承継法人等に移転するものである場合にあつては、当該適格分割等の日の前日）の翌日から一年を経過した日の前日までに到来するものをいう。）である場合には、第一項に規定する為替予約差額は、同項の規定にかかわらず、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入することができる。
        <sup>art-61-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-10/par-3</sup>
        In the case where assets, etc. in a foreign currency are short-term assets, etc. in a foreign currency (meaning the portion of the assets, etc. in a foreign currency for which the due date for the receipt or payment of the Japanese currency due to the settlement thereof falls on a day up to the day preceding the day on which one year has elapsed from the day following the last day of the business year (in the case where the assets, etc. in a foreign currency are to be transferred to a succeeding corporation in a company split, etc. as a result of a qualified company split, etc., from the day following the day preceding the qualified company split, etc.)), the premium or discount on the forward exchange contracts prescribed in paragraph (1) may be included in gross profits or deductible expenses, when calculating the amount of income for the business year, notwithstanding the provisions of the paragraph.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が、適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）により被合併法人、分割法人又は現物出資法人（以下この項において「被合併法人等」という。）から外貨建資産等（その取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に当たつて当該被合併法人等が第六十一条の八第二項の規定の適用を受けたものに限る。）及び当該外貨建資産等の金額の円換算額を確定させた先物外国為替契約等の移転を受けた場合には、当該適格合併等の日の属する事業年度以後の各事業年度におけるこの条の規定の適用については、当該内国法人が当該外貨建資産等の取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に当たつて同項の規定の適用を受けていたものとみなす。
        <sup>art-61-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-10/par-4</sup>
        In the case where a domestic corporation has received, as a result of a qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph), the transfer of assets, etc. in a foreign currency (limited to those for which an acquired corporation, splitting corporation or corporation making a capital contribution in kind (hereinafter referred to as an "acquired corporation, etc." in this paragraph) was subject to the provisions of Article 61-8, paragraph (2) upon converting the amount of transactions in a foreign currency that caused the acquisition or occurrence thereof into Japanese yen) and the foreign exchange futures contract, etc. that determined the amount in Japanese yen of the assets, etc. in a foreign currency from an acquired corporation, etc., with regard to the application of the provisions of this Article in each business year on or after the business year containing the date of the qualified merger, etc., it is deemed that the domestic corporation has been subject to the provisions of the paragraph upon converting the amount of transactions in a foreign currency that caused the acquisition or occurrence of the assets, etc. in a foreign currency into Japanese yen.
        <sup>machine translation, not official</sup>

        **第五項**  第三項の規定の適用を受けようとする場合の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-10/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-10/par-5</sup>
        The procedures when intending to seek the application of the provisions of paragraph (3) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第五目　完全支配関係がある法人の間の取引の損益 — Division 5 Profit or Loss on Transactions between Corporations with a Full Controlling Interest
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-5/div-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-5/div-5</sup>

### 第六十一条の十一
<sup>art-61-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11</sup>

        **第一項**  内国法人（普通法人又は協同組合等に限る。）がその有する譲渡損益調整資産（固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産で政令で定めるもの以外のものをいう。以下この条において同じ。）を他の内国法人（当該内国法人との間に完全支配関係がある普通法人又は協同組合等に限る。）に譲渡した場合には、当該譲渡損益調整資産に係る譲渡利益額（その譲渡に係る収益の額が原価の額を超える場合におけるその超える部分の金額をいう。以下この条において同じ。）又は譲渡損失額（その譲渡に係る原価の額が収益の額を超える場合におけるその超える部分の金額をいう。以下この条において同じ。）に相当する金額は、その譲渡した事業年度（その譲渡が適格合併に該当しない合併による合併法人への移転である場合には、次条第二項に規定する最後事業年度）の所得の金額の計算上、損金の額又は益金の額に算入する。
        <sup>art-61-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-1</sup>
        In the case where a domestic corporation (limited to an ordinary corporation or a cooperative, etc.) has transferred its transfer gain or loss adjustment assets (meaning Fixed Assets, land (including any right on land and excluding land falling under Fixed Assets), securities, monetary claims and deferred assets, other than those specified by Cabinet Order; hereinafter the same applies in this Article) to another domestic corporation (limited to an ordinary corporation or a cooperative, etc. that has a full controlling interest with the domestic corporation), the amount equivalent to the amount of gain on transfer (meaning, in the case where the amount of proceeds from the transfer exceeds the amount of cost, the amount of the excess; hereinafter the same applies in this Article) or the amount of loss on transfer (meaning, in the case where the amount of cost of the transfer exceeds the amount of proceeds, the amount of the excess; hereinafter the same applies in this Article) pertaining to the transfer gain or loss adjustment assets is included in deductible expenses or gross profits, when calculating the amount of income for the business year in which the transfer was made (in the case where the transfer is a transfer to an acquiring corporation through a merger that does not fall under the category of a qualified merger, the last business year prescribed in paragraph (2) of the following Article).
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が譲渡損益調整資産に係る譲渡利益額又は譲渡損失額につき前項の規定の適用を受けた場合において、その譲渡を受けた法人（以下この条において「譲受法人」という。）において当該譲渡損益調整資産の譲渡、償却、評価換え、貸倒れ、除却その他の政令で定める事由が生じたときは、当該譲渡損益調整資産に係る譲渡利益額又は譲渡損失額に相当する金額は、政令で定めるところにより、当該内国法人の各事業年度（当該譲渡利益額又は譲渡損失額につき次項又は第四項の規定の適用を受ける事業年度以後の事業年度を除く。）の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-2</sup>
        In the case where a domestic corporation has been subject to the provisions of the preceding paragraph with regard to the amount of gain on transfer or the amount of loss on transfer pertaining to transfer gain or loss adjustment assets, when the transfer, depreciation, revaluation, bad debt, retirement or any other event specified by Cabinet Order with regard to the transfer gain or loss adjustment assets occurs at the corporation that received the transfer (hereinafter referred to as the "transferee corporation" in this Article), the amount equivalent to the amount of gain on transfer or the amount of loss on transfer pertaining to the transfer gain or loss adjustment assets is included in gross profits or deductible expenses, as specified by Cabinet Order, when calculating the amount of income of the domestic corporation for each business year (excluding business years on or after the business year in which the provisions of the following paragraph or paragraph (4) apply to the amount of gain on transfer or the amount of loss on transfer).
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が譲渡損益調整資産に係る譲渡利益額又は譲渡損失額につき第一項の規定の適用を受けた場合（当該譲渡損益調整資産の適格合併に該当しない合併による合併法人への移転により同項の規定の適用を受けた場合を除く。）において、当該内国法人が当該譲渡損益調整資産に係る譲受法人との間に完全支配関係を有しないこととなつたとき（次に掲げる事由に基因して完全支配関係を有しないこととなつた場合を除く。）は、当該譲渡損益調整資産に係る譲渡利益額又は譲渡損失額に相当する金額（その有しないこととなつた日の前日の属する事業年度前の各事業年度の所得の金額の計算上益金の額又は損金の額に算入された金額を除く。）は、当該内国法人の当該前日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-11/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-3</sup>
        In the case where a domestic corporation has been subject to the provisions of paragraph (1) with regard to the amount of gain on transfer or amount of loss on transfer pertaining to a transfer gain or loss adjustment asset (excluding the case where it has been subject to the provisions of that paragraph due to the transfer of the transfer gain or loss adjustment asset to the acquiring corporation as a result of a merger that does not fall under a qualified merger), when the domestic corporation has ceased to have a full controlling interest with the transferee corporation pertaining to the transfer gain or loss adjustment asset (excluding the case where it has ceased to have a full controlling interest due to any of the following grounds), the amount equivalent to the amount of gain on transfer or amount of loss on transfer pertaining to the transfer gain or loss adjustment asset (excluding the amount included in gross profits or deductible expenses when calculating the amount of income for each business year prior to the business year containing the day preceding the day on which it ceased to have that interest) is included in gross profits or deductible expenses, when calculating the amount of income of the domestic corporation for the business year containing that preceding day:
        <sup>machine translation, not official</sup>

          **一**  当該内国法人の適格合併（合併法人（法人を設立する適格合併にあつては、他の被合併法人の全て。次号において同じ。）が当該内国法人との間に完全支配関係がある内国法人であるものに限る。）による解散
          <sup>art-61-11/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-3/item-1</sup>
          dissolution of the domestic corporation as a result of a qualified merger (limited to one in which the acquiring corporation (or, for a qualified merger that establishes a corporation, all of the other acquired corporations; the same applies in the following item) is a domestic corporation that has a full controlling interest with the domestic corporation);
          <sup>machine translation, not official</sup>

          **二**  当該譲受法人の適格合併（合併法人が当該譲受法人との間に完全支配関係がある内国法人であるものに限る。）による解散
          <sup>art-61-11/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-3/item-2</sup>
          dissolution of the transferee corporation as a result of a qualified merger (limited to one in which the acquiring corporation is a domestic corporation that has a full controlling interest with the transferee corporation).
          <sup>machine translation, not official</sup>

        **第四項**  第六十四条の十一第一項（通算制度の開始に伴う資産の時価評価損益）に規定する内国法人、第六十四条の十二第一項（通算制度への加入に伴う資産の時価評価損益）に規定する他の内国法人又は第六十四条の十三第一項（通算制度からの離脱等に伴う資産の時価評価損益）に規定する通算法人が時価評価事業年度（第六十四条の十一第一項に規定する通算開始直前事業年度、第六十四条の十二第一項に規定する通算加入直前事業年度又は第六十四条の十三第一項に規定する通算終了直前事業年度をいう。以下この項において同じ。）以前の各事業年度において譲渡損益調整資産に係る譲渡利益額又は譲渡損失額につき第一項の規定の適用を受けた法人である場合には、当該譲渡損益調整資産に係る譲渡利益額又は譲渡損失額に相当する金額（当該時価評価事業年度前の各事業年度の所得の金額の計算上益金の額又は損金の額に算入された金額を除く。以下この項において「譲渡損益調整額」という。）は、譲渡損益調整資産のうち譲渡損益調整額が少額であるものその他の政令で定めるものに係る譲渡損益調整額（同条第一項に規定する通算法人のうち同項第二号に掲げる要件に該当するものにあつては、当該政令で定めるものに係る譲渡損益調整額及び次に掲げる要件のいずれかに該当しない譲渡損益調整額）を除き、当該時価評価事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-61-11/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-4</sup>
        In the case where a domestic corporation prescribed in Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon the Start of the Group Tax Sharing System), another domestic corporation prescribed in Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Joining the Group Tax Sharing System) or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Withdrawal from the Group Tax Sharing System, etc.) is a corporation that has been subject to the provisions of paragraph (1) with regard to the amount of gain on transfer or amount of loss on transfer pertaining to a transfer gain or loss adjustment asset in any business year on or before the business year of fair valuation (meaning the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1), the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1); hereinafter the same applies in this paragraph), the amount equivalent to the amount of gain on transfer or amount of loss on transfer pertaining to the transfer gain or loss adjustment asset (excluding the amount included in gross profits or deductible expenses when calculating the amount of income for each business year prior to the business year of fair valuation; hereinafter referred to as the "transfer gain or loss adjustment amount" in this paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year of fair valuation, excluding the transfer gain or loss adjustment amount pertaining to transfer gain or loss adjustment assets whose transfer gain or loss adjustment amount is small or any other transfer gain or loss adjustment assets specified by Cabinet Order (or, for a group tax sharing corporation prescribed in Article 64-13, paragraph (1) that meets the requirement listed in item (ii) of that paragraph, the transfer gain or loss adjustment amount pertaining to the assets so specified by Cabinet Order and any transfer gain or loss adjustment amount that does not meet any of the following requirements).
        <sup>machine translation, not official</sup>

          **一**  十億円を超えること。
          <sup>art-61-11/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-4/item-1</sup>
          that it exceeds 1 billion yen;
          <sup>machine translation, not official</sup>

          **二**  譲渡損失額に係るものであること。
          <sup>art-61-11/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-4/item-2</sup>
          that it pertains to an amount of loss on transfer;
          <sup>machine translation, not official</sup>

          **三**  当該譲渡損益調整資産に係る譲受法人において当該譲渡損益調整資産の譲渡、評価換え、貸倒れ、除却その他の政令で定める事由が生ずることが見込まれていること又は当該通算法人が当該譲渡損益調整資産に係る譲受法人との間に完全支配関係を有しないこととなること（前項各号に掲げる事由に基因して完全支配関係を有しないこととなることを除く。）が見込まれていること。
          <sup>art-61-11/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-4/item-3</sup>
          that the transfer, revaluation, bad debts, removal or any other grounds specified by Cabinet Order with regard to the transfer gain or loss adjustment asset are expected to occur at the transferee corporation pertaining to the transfer gain or loss adjustment asset, or that the group tax sharing corporation is expected to cease to have a full controlling interest with the transferee corporation pertaining to the transfer gain or loss adjustment asset (excluding ceasing to have a full controlling interest due to the grounds listed in the items of the preceding paragraph).
          <sup>machine translation, not official</sup>

        **第五項**  内国法人が譲渡損益調整資産に係る譲渡利益額又は譲渡損失額につき第一項の規定の適用を受けた場合において、当該内国法人が適格合併（合併法人（法人を設立する適格合併にあつては、他の被合併法人の全て）が当該内国法人との間に完全支配関係がある内国法人であるものに限る。）により解散したときは、当該適格合併に係る合併法人の当該適格合併の日の属する事業年度以後の各事業年度においては、当該合併法人を当該譲渡利益額又は譲渡損失額につき同項の規定の適用を受けた法人とみなして、この条の規定を適用する。
        <sup>art-61-11/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-5</sup>
        In the case where a domestic corporation has been subject to the provisions of paragraph (1) with regard to the amount of gain on transfer or amount of loss on transfer pertaining to a transfer gain or loss adjustment asset, when the domestic corporation has dissolved as a result of a qualified merger (limited to one in which the acquiring corporation (or, for a qualified merger that establishes a corporation, all of the other acquired corporations) is a domestic corporation that has a full controlling interest with the domestic corporation), the provisions of this Article apply in each business year of the acquiring corporation involved in the qualified merger on or after the business year containing the date of the qualified merger, by deeming that the acquiring corporation is the corporation that has been subject to the provisions of that paragraph with regard to the amount of gain on transfer or amount of loss on transfer.
        <sup>machine translation, not official</sup>

        **第六項**  内国法人が譲渡損益調整資産に係る譲渡利益額又は譲渡損失額につき第一項の規定の適用を受けた場合において、当該譲渡損益調整資産に係る譲受法人が適格合併、適格分割、適格現物出資又は適格現物分配（合併法人、分割承継法人、被現物出資法人又は被現物分配法人（法人を設立する適格合併、適格分割又は適格現物出資にあつては、他の被合併法人、他の分割法人又は他の現物出資法人の全て）が当該譲受法人との間に完全支配関係がある内国法人であるものに限る。）により合併法人、分割承継法人、被現物出資法人又は被現物分配法人（以下この項において「合併法人等」という。）に当該譲渡損益調整資産を移転したときは、その移転した日以後に終了する当該内国法人の各事業年度においては、当該合併法人等を当該譲渡損益調整資産に係る譲受法人とみなして、この条の規定を適用する。
        <sup>art-61-11/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-6</sup>
        In the case where a domestic corporation has been subject to the provisions of paragraph (1) with regard to the amount of gain on transfer or amount of loss on transfer pertaining to a transfer gain or loss adjustment asset, when the transferee corporation pertaining to the transfer gain or loss adjustment asset has transferred the transfer gain or loss adjustment asset to an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind (hereinafter referred to as an "acquiring corporation, etc." in this paragraph) as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (limited to one in which the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind (or, for a qualified merger, qualified company split or qualified capital contribution in kind that establishes a corporation, all of the other acquired corporations, other splitting corporations or other corporations making a capital contribution in kind) is a domestic corporation that has a full controlling interest with the transferee corporation), the provisions of this Article apply in each business year of the domestic corporation ending on or after the day of the transfer, by deeming that the acquiring corporation, etc. is the transferee corporation pertaining to the transfer gain or loss adjustment asset.
        <sup>machine translation, not official</sup>

        **第七項**  適格合併に該当しない合併に係る被合併法人が当該合併による譲渡損益調整資産の移転につき第一項の規定の適用を受けた場合には、当該譲渡損益調整資産に係る譲渡利益額に相当する金額は当該合併に係る合併法人の当該譲渡損益調整資産の取得価額に算入しないものとし、当該譲渡損益調整資産に係る譲渡損失額に相当する金額は当該合併法人の当該譲渡損益調整資産の取得価額に算入するものとする。
        <sup>art-61-11/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-7</sup>
        In the case where an acquired corporation involved in a merger that does not fall under a qualified merger has been subject to the provisions of paragraph (1) with regard to the transfer of a transfer gain or loss adjustment asset as a result of the merger, the amount equivalent to the amount of gain on transfer pertaining to the transfer gain or loss adjustment asset is not to be included in the acquisition cost of the transfer gain or loss adjustment asset of the acquiring corporation involved in the merger, and the amount equivalent to the amount of loss on transfer pertaining to the transfer gain or loss adjustment asset is to be included in the acquisition cost of the transfer gain or loss adjustment asset of that acquiring corporation.
        <sup>machine translation, not official</sup>

        **第八項**  通算法人が譲渡損益調整資産に係る譲渡利益額又は譲渡損失額につき第一項の規定の適用を受けた場合において、当該譲渡損益調整資産の譲渡が他の通算法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び通算親法人を除く。）の株式又は出資の当該他の通算法人以外の通算法人に対する譲渡であるときは、当該譲渡損益調整資産については、第二項から前項までの規定は、適用しない。
        <sup>art-61-11/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-8</sup>
        In the case where a group tax sharing corporation has been subject to the provisions of paragraph (1) with regard to the amount of gain on transfer or amount of loss on transfer pertaining to a transfer gain or loss adjustment asset, when the transfer of the transfer gain or loss adjustment asset is a transfer of shares of or capital contributions to another group tax sharing corporation (excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses) and a group tax sharing parent corporation) to a group tax sharing corporation other than that other group tax sharing corporation, the provisions of paragraph (2) through the preceding paragraph do not apply to the transfer gain or loss adjustment asset.
        <sup>machine translation, not official</sup>

        **第九項**  前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-61-11/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-61-11/par-9</sup>
        Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第六款　組織再編成に係る所得の金額の計算 — Subsection 6 Calculation of Amount of Income Pertaining to Organizational Restructuring
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-6</sup>

### 第六十二条（合併及び分割による資産等の時価による譲渡） — (Transfer of Assets at Fair Value as a Result of Merger and Company Split)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62</sup>

      **第一項**  内国法人が合併又は分割により合併法人又は分割承継法人にその有する資産又は負債の移転をしたときは、当該合併法人又は分割承継法人に当該移転をした資産及び負債の当該合併又は分割の時の価額による譲渡をしたものとして、当該内国法人の各事業年度の所得の金額を計算する。この場合においては、当該合併又は当該分割（第二条第十二号の九イ（定義）に規定する分割対価資産（以下この項において「分割対価資産」という。）の全てが分割法人の株主等に直接に交付される分割型分割及び同号ロに規定する無対価分割に該当する分割型分割で分割法人の株主等に対する分割承継法人の株式（出資を含む。以下この項及び次条第三項において同じ。）の交付が省略されたと認められる分割型分割として政令で定めるものに限る。以下この項において「特定分割型分割」という。）により当該資産又は負債の移転をした当該内国法人（資本又は出資を有しないものを除く。）は、当該合併法人又は当該特定分割型分割に係る分割承継法人から新株等（当該合併法人が当該合併により交付した当該合併法人の株式その他の資産（第二十四条第二項（配当等の額とみなす金額）に規定する場合において同項の規定により交付を受けたものとみなされる当該合併法人の株式その他の資産及び同条第三項に規定する場合において同項の規定により交付を受けたものとみなされる当該合併法人の株式を含む。）をいう。）又は当該特定分割型分割に係る分割対価資産（第二十四条第三項に規定する場合において同項の規定により交付を受けたものとみなされる分割承継法人の株式を含む。）をその時の価額により取得し、直ちに当該新株等又は当該分割対価資産を当該内国法人の株主等に交付したものとする。
      <sup>art-62/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62/par-1</sup>
      When a domestic corporation has transferred, as a result of a merger or company split, its assets or liabilities to an acquiring corporation or succeeding corporation in a company split, the amount of income of the domestic corporation for each business year is calculated by deeming that the assets and liabilities transferred to the acquiring corporation or succeeding corporation have been transferred at their value as of the merger or company split. In this case, it is deemed that the domestic corporation (excluding a domestic corporation holding no stated capital or capital contributions), which has transferred the assets or liabilities as a result of the merger or the company split (limited to a company split by split-off in which all of the assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (Definitions) (hereinafter referred to as "assets as a consideration for a split" in this paragraph) are delivered directly to the shareholders, etc. of the splitting corporation, and a company split by split-off that falls under a company split without consideration prescribed in (b) of that item and is specified by Cabinet Order as a company split by split-off in which the delivery of shares (including capital contributions; hereinafter the same applies in this paragraph and paragraph (3) of the following Article) of the succeeding corporation in a company split to the shareholders, etc. of the splitting corporation is found to have been omitted; hereinafter referred to as a "specified company split by split-off" in this paragraph), has acquired new shares, etc. (meaning shares and other assets of the acquiring corporation that it has delivered as a result of the merger (such shares and other assets include shares and other assets of the acquiring corporation that are deemed to have been received under the provisions of Article 24, paragraph (2) (The Amount Deemed to Be Dividends) in the case prescribed in that paragraph and shares of the acquiring corporation that are deemed to have been received under the provisions of paragraph (3) of that Article in the case prescribed in that paragraph)) from the acquiring corporation, or the assets as a consideration for a split pertaining to the specified company split by split-off (including shares of the succeeding corporation in a company split that are deemed to have been received under the provisions of Article 24, paragraph (3) in the case prescribed in that paragraph) from the succeeding corporation in a company split pertaining to the specified company split by split-off, at their fair value and then immediately has delivered the new shares, etc. or the assets as a consideration for a split to its shareholders, etc.
      <sup>machine translation, not official</sup>

      **第二項**  合併により合併法人に移転をした資産及び負債の当該移転による譲渡に係る譲渡利益額（当該合併の時の価額が当該譲渡に係る原価の額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（当該譲渡に係る原価の額が当該合併の時の価額を超える場合におけるその超える部分の金額をいう。）は、当該合併に係る最後事業年度（被合併法人の合併の日の前日の属する事業年度をいう。次条第一項において同じ。）の所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-62/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62/par-2</sup>
      With regard to the assets and liabilities transferred to an acquiring corporation as a result of a merger, the amount of gain on transfer (meaning the excess amount when the value as of the merger exceeds the amount of cost for the transfer) or amount of loss on transfer (meaning the excess amount when the amount of cost for the transfer exceeds the value as of the merger) on the transfer as a result of the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the final business year pertaining to the merger (meaning the business year containing the day preceding the date of an acquired corporation's merger; the same applies in paragraph (1) of the following Article).
      <sup>machine translation, not official</sup>

      **第三項**  前項に規定する原価の額の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62/par-3</sup>
      The calculation of the amount of cost prescribed in the preceding paragraph and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六十二条の二（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ） — (Succession of Assets at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-2</sup>

      **第一項**  内国法人が適格合併により合併法人にその有する資産及び負債の移転をしたときは、前条第一項及び第二項の規定にかかわらず、当該合併法人に当該移転をした資産及び負債の当該適格合併に係る最後事業年度終了の時の帳簿価額として政令で定める金額による引継ぎをしたものとして、当該内国法人の各事業年度の所得の金額を計算する。
      <sup>art-62-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-2/par-1</sup>
      When a domestic corporation has transferred, as a result of a qualified merger, its assets and liabilities to an acquiring corporation, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has succeeded to the transferred assets and liabilities to the acquiring corporation at the amount specified by Cabinet Order as their book value as of the end of the final business year pertaining to the qualified merger, notwithstanding the provisions of paragraph (1) and paragraph (2) of the preceding Article.
      <sup>machine translation, not official</sup>

      **第二項**  内国法人が適格分割型分割により分割承継法人にその有する資産又は負債の移転をしたときは、前条第一項の規定にかかわらず、当該分割承継法人に当該移転をした資産及び負債の当該適格分割型分割の直前の帳簿価額による引継ぎをしたものとして、当該内国法人の各事業年度の所得の金額を計算する。
      <sup>art-62-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-2/par-2</sup>
      When a domestic corporation has transferred its assets or has also transferred its liabilities with its assets to a succeeding corporation in a company split, as a result of a Qualified Company Split by Split-Off, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has had the succeeding corporation in a company split succeed to the transferred assets and liabilities at their book value as of immediately prior to the Qualified Company Split by Split-Off, notwithstanding the provisions of paragraph (1) of the preceding Article.
      <sup>machine translation, not official</sup>

      **第三項**  前項の場合においては、同項の内国法人が同項の分割承継法人から交付を受けた当該分割承継法人又は第二条第十二号の十一（定義）に規定する分割承継親法人の株式の当該交付の時の価額は、同項の適格分割型分割により移転をした資産及び負債の帳簿価額を基礎として政令で定める金額とする。
      <sup>art-62-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-2/par-3</sup>
      In the case referred to in the preceding paragraph, the value of the shares of the succeeding corporation in a company split set forth in that paragraph or of a succeeding parent corporation in a company split as prescribed in Article 2, item (xii)-11 (Definitions), delivered by the succeeding corporation in a company split to the domestic corporation set forth in that paragraph, as of the time of the delivery is to be the amount specified by Cabinet Order based on the book value of the assets and liabilities transferred as a result of the Qualified Company Split by Split-Off set forth in that paragraph.
      <sup>machine translation, not official</sup>

      **第四項**  合併法人又は分割承継法人が引継ぎを受ける資産及び負債の価額その他前三項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-2/par-4</sup>
      The value of the assets and liabilities that an acquiring corporation or succeeding corporation in a company split is to succeed to and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六十二条の三（適格分社型分割による資産等の帳簿価額による譲渡） — (Transfer of Assets at Book Value as a Result of Qualified Company Split by Split-Off)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-3</sup>

      **第一項**  内国法人が適格分社型分割により分割承継法人にその有する資産又は負債の移転をしたときは、第六十二条第一項（合併及び分割による資産等の時価による譲渡）の規定にかかわらず、当該分割承継法人に当該移転をした資産及び負債の当該適格分社型分割の直前の帳簿価額による譲渡をしたものとして、当該内国法人の各事業年度の所得の金額を計算する。
      <sup>art-62-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-3/par-1</sup>
      When a domestic corporation has transferred its assets or liabilities to a succeeding corporation in a company split, as a result of a qualified company split by spin-off, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets and liabilities to the succeeding corporation in a company split at their book value as of immediately prior to the qualified company split by spin-off, notwithstanding the provisions of Article 62, paragraph (1) (Transfer of Assets at Fair Value as a Result of Merger and Company Split).
      <sup>machine translation, not official</sup>

      **第二項**  分割承継法人の資産及び負債の取得価額その他前項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-3/par-2</sup>
      The acquisition cost of the assets and liabilities of a succeeding corporation in a company split and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六十二条の四（適格現物出資による資産等の帳簿価額による譲渡） — (Transfer of Assets at Book Value as a Result of Qualified contribution in kind)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-4</sup>

      **第一項**  内国法人が適格現物出資により被現物出資法人にその有する資産の移転をし、又はこれと併せてその有する負債の移転をしたときは、当該被現物出資法人に当該移転をした資産及び負債の当該適格現物出資の直前の帳簿価額による譲渡をしたものとして、当該内国法人の各事業年度の所得の金額を計算する。
      <sup>art-62-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-4/par-1</sup>
      When a domestic corporation has transferred its assets or has also transferred its liabilities with its assets to a corporation receiving a capital contribution in kind, as a result of a qualified contribution in kind, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets and liabilities to the corporation receiving a capital contribution in kind at their book value as of immediately prior to the qualified contribution in kind.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  被現物出資法人の資産及び負債の取得価額その他前項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-4/par-2</sup>
      The acquisition cost of the assets and liabilities of a corporation receiving a capital contribution in kind and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六十二条の五（現物分配による資産の譲渡） — Transfer of Assets by Distribution in Kind
<sup>caption: machine translation, not official</sup>
<sup>art-62-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-5</sup>

      **第一項**  内国法人が残余財産の全部の分配又は引渡し（適格現物分配を除く。次項において同じ。）により被現物分配法人その他の者にその有する資産の移転をするときは、当該被現物分配法人その他の者に当該移転をする資産の当該残余財産の確定の時の価額による譲渡をしたものとして、当該内国法人の各事業年度の所得の金額を計算する。
      <sup>art-62-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-5/par-1</sup>
      When a domestic corporation transfers its assets to a corporation receiving a distribution in kind or any other person as a result of a distribution or delivery of all residual assets (excluding a qualified in-kind distribution; the same applies in the following paragraph), the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets to the corporation receiving a distribution in kind or the other person at their value as of the time of determination of residual assets.
      <sup>machine translation, not official</sup>

      **第二項**  残余財産の全部の分配又は引渡しにより被現物分配法人その他の者に移転をする資産の当該移転による譲渡に係る譲渡利益額（当該残余財産の確定の時の価額が当該譲渡に係る原価の額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（当該譲渡に係る原価の額が当該残余財産の確定の時の価額を超える場合におけるその超える部分の金額をいう。）は、その残余財産の確定の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-62-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-5/par-2</sup>
      With regard to the assets transferred to a corporation receiving a distribution in kind or any other person as a result of a distribution or delivery of all residual assets, the amount of gain on transfer (meaning the excess amount when the value as of the time of determination of residual assets exceeds the amount of cost for the transfer) or amount of loss on transfer (meaning the excess amount when the amount of cost for the transfer exceeds the value as of the time of determination of residual assets) on the transfer as a result of the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of determination of residual assets.
      <sup>machine translation, not official</sup>

      **第三項**  内国法人が適格現物分配又は適格株式分配により被現物分配法人その他の株主等にその有する資産の移転をしたときは、当該被現物分配法人その他の株主等に当該移転をした資産の当該適格現物分配又は適格株式分配の直前の帳簿価額（当該適格現物分配が残余財産の全部の分配である場合には、その残余財産の確定の時の帳簿価額）による譲渡をしたものとして、当該内国法人の各事業年度の所得の金額を計算する。
      <sup>art-62-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-5/par-3</sup>
      When a domestic corporation has transferred its assets to a corporation receiving a distribution in kind or any other shareholders, etc. as a result of a qualified in-kind distribution or qualified share distribution, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets to the corporation receiving a distribution in kind or the other shareholders, etc. at their book value as of immediately prior to the qualified in-kind distribution or qualified share distribution (or, in the case where the qualified in-kind distribution is a distribution of all residual assets, their book value as of the time of determination of residual assets).
      <sup>machine translation, not official</sup>

      **第四項**  内国法人が適格現物分配により資産の移転を受けたことにより生ずる収益の額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
      <sup>art-62-5/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-5/par-4</sup>
      The amount of proceeds arising from a domestic corporation's receipt of the transfer of assets as a result of a qualified in-kind distribution is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
      <sup>machine translation, not official</sup>

      **第五項**  内国法人の残余財産の確定の日の属する事業年度に係る地方税法の規定による事業税の額及び特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）の規定による特別法人事業税の額は、当該内国法人の当該事業年度の所得の金額の計算上、損金の額に算入する。
      <sup>art-62-5/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-5/par-5</sup>
      The amount of enterprise tax under the provisions of the Local Tax Act and the amount of special corporate business tax under the provisions of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019) for the business year containing the date of determination of residual assets of a domestic corporation are included in deductible expenses, when calculating the amount of income of the domestic corporation for that business year.
      <sup>machine translation, not official</sup>

      **第六項**  被現物分配法人の資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-5/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-5/par-6</sup>
      The acquisition cost of the assets of a corporation receiving a distribution in kind and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第六十二条の六（株式等を分割法人と分割法人の株主等とに交付する分割） — (Company Split for Delivering Shares to the Splitting Corporation and the Splitting Corporation 's Shareholders)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-6</sup>

      **第一項**  分割法人が分割により交付を受ける第二条第十二号の九イ（定義）に規定する分割対価資産（次項において「分割対価資産」という。）の一部のみを当該分割法人の株主等に交付をする分割（二以上の法人を分割法人とする分割で法人を設立するものを除く。）が行われたときは、分割型分割と分社型分割の双方が行われたものとみなす。
      <sup>art-62-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-6/par-1</sup>
      When a company split has been effected (excluding a company split with two or more corporations as splitting corporations that establishes a corporation), whereby a splitting corporation delivers only a part of the assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (Definitions) (referred to as "assets as a consideration for a split" in the following paragraph) that it receives as a result of the company split to its shareholders, etc., it is deemed that both a company split by split-off and a company split by spin-off have been effected.
      <sup>machine translation, not official</sup>

      **第二項**  二以上の法人を分割法人とする分割で法人を設立するものが行われた場合において、分割法人のうちに、次の各号のうち二以上の号に掲げる法人があるとき、又は第三号に掲げる法人があるときは、当該各号に掲げる法人を分割法人とする当該各号に定める分割がそれぞれ行われたものとみなす。
      <sup>art-62-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-6/par-2</sup>
      In the case where a company split with two or more corporations as splitting corporations that establishes a corporation has been effected, when the splitting corporations include corporations listed in two or more of the following items, or a corporation listed in item (iii), it is deemed that the company split specified in each of those items with the corporation listed in the relevant item as the splitting corporation has been effected respectively:
      <sup>machine translation, not official</sup>

        **一**  当該分割により交付を受けた分割対価資産の全部をその株主等に交付した法人　分割型分割
        <sup>art-62-6/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-6/par-2/item-1</sup>
        a corporation that has delivered all of the assets as a consideration for a split that it received as a result of the company split to its shareholders, etc.: a company split by split-off;
        <sup>machine translation, not official</sup>

        **二**  当該分割により交付を受けた分割対価資産をその株主等に交付しなかつた法人　分社型分割
        <sup>art-62-6/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-6/par-2/item-2</sup>
        a corporation that has not delivered the assets as a consideration for a split that it received as a result of the company split to its shareholders, etc.: a company split by spin-off;
        <sup>machine translation, not official</sup>

        **三**  当該分割により交付を受けた分割対価資産の一部のみをその株主等に交付した法人　分割型分割及び分社型分割の双方
        <sup>art-62-6/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-6/par-2/item-3</sup>
        a corporation that has delivered only a part of the assets as a consideration for a split that it received as a result of the company split to its shareholders, etc.: both a company split by split-off and a company split by spin-off.
        <sup>machine translation, not official</sup>

      **第三項**  前二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-6/par-3</sup>
      Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第六十二条の七（特定資産に係る譲渡等損失額の損金不算入） — (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7</sup>

      **第一項**  内国法人と支配関係法人（当該内国法人との間に支配関係がある法人をいう。）との間で当該内国法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする特定適格組織再編成等（適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資又は適格現物分配のうち、第五十七条第四項（欠損金の繰越し）に規定する共同で事業を行うための適格組織再編成等として政令で定めるものに該当しないものをいう。以下この条において同じ。）が行われた場合（当該内国法人の当該特定適格組織再編成等の日（当該特定適格組織再編成等が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）の属する事業年度（以下この項において「特定組織再編成事業年度」という。）開始の日の五年前の日、当該内国法人の設立の日又は当該支配関係法人の設立の日のうち最も遅い日から継続して当該内国法人と当該支配関係法人との間に支配関係がある場合として政令で定める場合を除く。）には、当該内国法人の当該特定組織再編成事業年度開始の日から同日以後三年を経過する日（その経過する日が当該内国法人が当該支配関係法人との間に最後に支配関係を有することとなつた日以後五年を経過する日後となる場合にあつては、その五年を経過する日）までの期間（当該期間に終了する各事業年度において第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）、第六十四条の十一第一項（通算制度の開始に伴う資産の時価評価損益）、第六十四条の十二第一項（通算制度への加入に伴う資産の時価評価損益）又は第六十四条の十三第一項（第一号に係る部分に限る。）（通算制度からの離脱等に伴う資産の時価評価損益）の規定の適用を受ける場合には、当該特定組織再編成事業年度開始の日からその適用を受ける事業年度終了の日までの期間。第六項において「対象期間」という。）において生ずる特定資産譲渡等損失額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
      <sup>art-62-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-1</sup>
      In the case where a specified qualified organizational restructuring, etc. (meaning a qualified merger, or a merger that does not fall under a qualified merger and to which the provisions of Article 61-11, paragraph (1) (Profit or Loss from Transactions between Corporations with a Full Controlling Interest) apply, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution, that does not fall under the category specified by Cabinet Order as a qualified organizational restructuring, etc. for the purpose of conducting business jointly as prescribed in Article 57, paragraph (4) (Carryover of Losses); hereinafter the same applies in this Article) has been effected between a domestic corporation and a corporation in a controlling interest (meaning a corporation that has a controlling interest with the domestic corporation), with the domestic corporation as an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind (excluding the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the domestic corporation and the corporation in a controlling interest since the latest of the day five years prior to the first day of the business year containing the date of the domestic corporation's specified qualified organizational restructuring, etc. (or, in the case where the specified qualified organizational restructuring, etc. is a distribution of all residual assets, the day following the date of determination of residual assets) (hereinafter referred to as the "business year of a specified organizational restructuring" in this paragraph), the date of establishment of the domestic corporation, or the date of establishment of the corporation in a controlling interest), the net operating loss on the transfer of specified assets that arises during the period from the first day of the business year of a specified organizational restructuring of the domestic corporation up to the day on which three years have elapsed from that first day (where the day on which three years have elapsed is after the day on which five years have elapsed from the day on which the domestic corporation last came to have a controlling interest with the corporation in a controlling interest, up to the day on which those five years have elapsed) (in the case where, in any business year ending during that period, the domestic corporation is subject to the provisions of Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange), Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System), Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System) or Article 64-13, paragraph (1) (limited to the part pertaining to item (i)) (Gains or Losses on the Fair Valuation of Assets Accompanying Withdrawal from the Group Tax Sharing System, etc.), the period from the first day of the business year of a specified organizational restructuring up to the last day of the business year for which it is subject to those provisions; referred to as the "covered period" in paragraph (6)) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
      <sup>machine translation, not official</sup>

      **第二項**  前項に規定する特定資産譲渡等損失額とは、次に掲げる金額の合計額をいう。
      <sup>art-62-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-2</sup>
      The net operating loss on the transfer of specified assets as prescribed in the preceding paragraph means the sum of the amounts listed as follows:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  前項の内国法人が同項の支配関係法人から特定適格組織再編成等により移転を受けた資産（棚卸資産、当該特定適格組織再編成等の日における帳簿価額が少額であるものその他の政令で定めるものを除く。）で当該支配関係法人が当該内国法人との間に最後に支配関係を有することとなつた日（次号において「支配関係発生日」という。）の属する事業年度開始の日前から有していたもの（これに準ずるものとして政令で定めるものを含む。以下この号において「特定引継資産」という。）の譲渡、評価換え、貸倒れ、除却その他の事由による損失の額として政令で定める金額の合計額から特定引継資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額の合計額を控除した金額
        <sup>art-62-7/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-2/item-1</sup>
        the amount obtained by deducting the total of the amounts specified by Cabinet Order as the amount of profits due to a transfer, revaluation or any other grounds of the assets that the domestic corporation set forth in the preceding paragraph has received from the corporation in a controlling interest set forth in that paragraph as a result of a specified qualified organizational restructuring, etc. (excluding inventory, assets whose book value as of the date of the specified qualified organizational restructuring, etc. is small and any other assets specified by Cabinet Order) and which the corporation in a controlling interest had owned since before the first day of the business year containing the day on which it last came to have a controlling interest with the domestic corporation (referred to as the "date the controlling interest arose" in the following item) (including assets specified by Cabinet Order as being equivalent thereto; hereinafter referred to as the "specified succeeded assets" in this item) from the total of the amounts specified by Cabinet Order as the amount of loss due to the transfer, revaluation, bad debts, removal or any other grounds of the specified succeeded assets; and
        <sup>machine translation, not official</sup>

        **二**  前項の内国法人が有する資産（棚卸資産、特定適格組織再編成等の日の属する事業年度開始の日における帳簿価額が少額であるものその他の政令で定めるものを除く。）で支配関係発生日の属する事業年度開始の日前から有していたもの（これに準ずるものとして政令で定めるものを含む。以下この号において「特定保有資産」という。）の譲渡、評価換え、貸倒れ、除却その他の事由による損失の額として政令で定める金額の合計額から特定保有資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額の合計額を控除した金額
        <sup>art-62-7/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-2/item-2</sup>
        the amount obtained by deducting the total of the amounts specified by Cabinet Order as the amount of profits due to a transfer, revaluation or any other grounds of the assets held by the domestic corporation set forth in the preceding paragraph (excluding inventory, assets whose book value as of the first day of the business year containing the date of the specified qualified organizational restructuring, etc. is small and any other assets specified by Cabinet Order) which it had owned since before the first day of the business year containing the date the controlling interest arose (including assets specified by Cabinet Order as being equivalent thereto; hereinafter referred to as the "specified owned assets" in this item) from the total of the amounts specified by Cabinet Order as the amount of loss due to the transfer, revaluation, bad debts, removal or any other grounds of the specified owned assets.
        <sup>machine translation, not official</sup>

      **第三項**  前二項の規定は、支配関係がある被合併法人等（被合併法人、分割法人及び現物出資法人をいう。以下この項において同じ。）と他の被合併法人等との間で法人を設立する特定適格組織再編成等が行われた場合（当該特定適格組織再編成等の日の五年前の日、当該被合併法人等の設立の日又は当該他の被合併法人等の設立の日のうち最も遅い日から継続して当該被合併法人等と当該他の被合併法人等との間に支配関係がある場合として政令で定める場合を除く。）について準用する。この場合において、第一項中「には、当該内国法人」とあるのは「には、当該特定適格組織再編成等により設立された内国法人」と、「当該内国法人が当該支配関係法人」とあるのは「第三項に規定する被合併法人等が他の被合併法人等」と、前項第一号中「同項の支配関係法人から特定適格組織再編成等」とあるのは「特定適格組織再編成等に係る次項に規定する被合併法人等（次号に規定する他の被合併法人等を除く。）から当該特定適格組織再編成等」と、「当該支配関係法人が当該内国法人」とあるのは「当該被合併法人等が当該他の被合併法人等」と、同項第二号中「有する資産（棚卸資産、」とあるのは「特定適格組織再編成等に係る次項に規定する他の被合併法人等から当該特定適格組織再編成等により移転を受けた資産（棚卸資産、当該」と、「の属する事業年度開始の日における」とあるのは「における」と、「支配関係発生日」とあるのは「当該他の被合併法人等が支配関係発生日」と読み替えるものとする。
      <sup>art-62-7/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-3</sup>
      The provisions of the preceding two paragraphs apply mutatis mutandis to the case where a specified qualified organizational restructuring, etc. that establishes a corporation has been effected between an acquired corporation, etc. (meaning an acquired corporation, splitting corporation or corporation making a capital contribution in kind; hereinafter the same applies in this paragraph) and another acquired corporation, etc., between which there is a controlling interest (excluding the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the acquired corporation, etc. and the other acquired corporation, etc. since the latest of the day five years prior to the date of the specified qualified organizational restructuring, etc., the date of establishment of the acquired corporation, etc., or the date of establishment of the other acquired corporation, etc.). In this case, the phrase "business year of a specified organizational restructuring of the domestic corporation up to" in paragraph (1) is deemed to be replaced with "business year of a specified organizational restructuring of the domestic corporation established as a result of the specified qualified organizational restructuring, etc. up to"; the phrase "the domestic corporation last came to have a controlling interest with the corporation in a controlling interest" in that paragraph is deemed to be replaced with "the acquired corporation, etc. prescribed in paragraph (3) last came to have a controlling interest with another acquired corporation, etc."; the phrase "from the corporation in a controlling interest set forth in that paragraph as a result of a specified qualified organizational restructuring, etc." in item (i) of the preceding paragraph is deemed to be replaced with "from the acquired corporation, etc. prescribed in the following paragraph involved in a specified qualified organizational restructuring, etc. (excluding another acquired corporation, etc. prescribed in the following item) as a result of the specified qualified organizational restructuring, etc."; the phrase "which the corporation in a controlling interest had owned since before the first day of the business year containing the day on which it last came to have a controlling interest with the domestic corporation" in that item is deemed to be replaced with "which the acquired corporation, etc. had owned since before the first day of the business year containing the day on which it last came to have a controlling interest with that other acquired corporation, etc."; the phrase "the assets held by the domestic corporation set forth in the preceding paragraph (excluding inventory," in item (ii) of that paragraph is deemed to be replaced with "the assets that the domestic corporation set forth in the preceding paragraph has received from another acquired corporation, etc. prescribed in the following paragraph involved in a specified qualified organizational restructuring, etc. as a result of the specified qualified organizational restructuring, etc. (excluding inventory,"; the phrase "book value as of the first day of the business year containing the date of the specified qualified organizational restructuring, etc." in that item is deemed to be replaced with "book value as of the date of the specified qualified organizational restructuring, etc."; and the phrase "which it had owned since before" in that item is deemed to be replaced with "which that other acquired corporation, etc. had owned since before".
      <sup>machine translation, not official</sup>

      **第四項**  第一項に規定する支配関係法人又は前項に規定する被合併法人等が特定適格組織再編成等の直前において第六十条の三第一項（特定株主等によつて支配された欠損等法人の資産の譲渡等損失額）に規定する欠損等法人（次項及び第六項において「欠損等法人」という。）であり、かつ、当該特定適格組織再編成等が同条第一項に規定する適用期間内に行われるものであるときは、第一項の内国法人が当該支配関係法人又は当該被合併法人等から当該特定適格組織再編成等により移転を受けた資産については、当該特定適格組織再編成等に係る同項（前項において準用する場合を含む。第六項において同じ。）の規定は、適用しない。
      <sup>art-62-7/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-4</sup>
      When a corporation in a controlling interest as prescribed in paragraph (1) or an acquired corporation, etc. as prescribed in the preceding paragraph is a corporation showing a loss, etc. as prescribed in Article 60-3, paragraph (1) (Amount of Loss from Transfer, etc. of Assets of a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.) (referred to as a "corporation showing a loss, etc." in the following paragraph and paragraph (6)) as of immediately prior to a specified qualified organizational restructuring, etc., and when the specified qualified organizational restructuring, etc. is effected during the application period prescribed in paragraph (1) of that Article, the provisions of paragraph (1) pertaining to the specified qualified organizational restructuring, etc. (including the case where they are applied mutatis mutandis pursuant to the preceding paragraph; the same applies in paragraph (6)) do not apply to the assets that the domestic corporation set forth in paragraph (1) has received from the corporation in a controlling interest or acquired corporation, etc., as a result of the specified qualified organizational restructuring, etc.
      <sup>machine translation, not official</sup>

      **第五項**  第一項の内国法人が欠損等法人であり、かつ、特定適格組織再編成等が第六十条の三第一項に規定する適用期間内に行われるものであるときは、当該内国法人が有する資産については、当該特定適格組織再編成等に係る第一項の規定は、適用しない。
      <sup>art-62-7/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-5</sup>
      When the domestic corporation set forth in paragraph (1) is a corporation showing a loss, etc., and when a specified qualified organizational restructuring, etc. is effected during the application period prescribed in Article 60-3, paragraph (1), the provisions of paragraph (1) pertaining to the specified qualified organizational restructuring, etc. do not apply to the assets that the domestic corporation owns.
      <sup>machine translation, not official</sup>

      **第六項**  第一項の内国法人が特定適格組織再編成等後に欠損等法人となり、かつ、第六十条の三第一項に規定する適用期間が開始したときは、対象期間は、同項に規定する適用期間開始の日の前日に終了するものとする。
      <sup>art-62-7/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-6</sup>
      When the domestic corporation set forth in paragraph (1) becomes a corporation showing a loss, etc. after a specified qualified organizational restructuring, etc., and when the application period prescribed in Article 60-3, paragraph (1) has started, the covered period is to end on the day preceding the day on which the application period prescribed in that paragraph starts.
      <sup>machine translation, not official</sup>

      **第七項**  第一項の内国法人について特定適格組織再編成等後に第六十四条の九第一項（通算承認）の規定による承認の効力が生じ、かつ、第六十四条の十四第一項（特定資産に係る譲渡等損失額の損金不算入）に規定する適用期間が開始したときは、当該適用期間開始の日以後に開始する事業年度においては、当該特定適格組織再編成等に係る第二項第二号に掲げる金額は、ないものとする。
      <sup>art-62-7/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-7</sup>
      When, after a specified qualified organizational restructuring, etc., the approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval) has become effective with regard to the domestic corporation set forth in paragraph (1) and the application period prescribed in Article 64-14, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) has started, the amount listed in paragraph (2), item (ii) pertaining to the specified qualified organizational restructuring, etc. is deemed not to exist in any business year starting on or after the first day of that application period.
      <sup>machine translation, not official</sup>

      **第八項**  第一項に規定する特定資産譲渡等損失額から控除することができる金額その他前各項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-7/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-7/par-8</sup>
      The amount that may be deducted from the net operating loss on the transfer of specified assets prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第六十二条の八（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等） — (Inclusion in Deductible Expenses of an Adjustment Account for Assets Transferred as a Result of a Non-qualified Merger)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8</sup>

      **第一項**  内国法人が非適格合併等（適格合併に該当しない合併又は適格分割に該当しない分割、適格現物出資に該当しない現物出資若しくは事業の譲受けのうち、政令で定めるものをいう。以下この条において同じ。）により当該非適格合併等に係る被合併法人、分割法人、現物出資法人その他政令で定める法人（以下この条において「被合併法人等」という。）から資産又は負債の移転を受けた場合において、当該内国法人が当該非適格合併等により交付した金銭の額及び金銭以外の資産（適格合併に該当しない合併にあつては、第六十二条第一項（合併及び分割による資産等の時価による譲渡）に規定する新株等）の価額の合計額（当該非適格合併等において当該被合併法人等から支出を受けた第三十七条第七項（寄附金の損金不算入）に規定する寄附金の額に相当する金額を含み、当該被合併法人等に対して支出をした同項に規定する寄附金の額に相当する金額を除く。第三項において「非適格合併等対価額」という。）が当該移転を受けた資産及び負債の時価純資産価額（当該資産（営業権にあつては、政令で定めるものに限る。）の取得価額（第六十一条の十一第七項（完全支配関係がある法人の間の取引の損益）の規定の適用がある場合には、同項の規定の適用がないものとした場合の取得価額）の合計額から当該負債の額（次項に規定する負債調整勘定の金額を含む。）の合計額を減算した金額をいう。第三項において同じ。）を超えるときは、その超える部分の金額のうち政令で定める部分の金額は、資産調整勘定の金額とする。
      <sup>art-62-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-1</sup>
      In the case where a domestic corporation has received, as a result of a non-qualified merger, etc. (meaning a merger that does not fall under the category of a qualified merger, a company split that does not fall under the category of a qualified company split, a capital contribution in kind that does not fall under the category of a qualified capital contribution in kind, or an acceptance of business, which is specified by Cabinet Order; hereinafter the same applies in this Article), the transfer of the assets or liabilities from an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or other corporation specified by Cabinet Order involved in the non-qualified merger, etc. (hereinafter referred to as an "acquired corporation, etc." in this Article), when the sum of the amount of monies and the value of assets other than monies (in the case of a merger that does not fall under the category of a qualified merger, the new shares, etc. prescribed in Article 62, paragraph (1) (Transfer of Assets at Fair Value as a Result of Merger and Company Split)) that the domestic corporation has delivered as a result of the non-qualified merger, etc. (such sum includes the amount equivalent to the donation prescribed in Article 37, paragraph (7) (Exclusion of Contributions or Donations from Deductible Expenses) that has been paid by the acquired corporation, etc. upon the non-qualified merger, etc. and excludes the amount equivalent to the donation prescribed in that paragraph that has been paid to the acquired corporation, etc.; referred to as the "consideration for a non-qualified merger, etc." in paragraph (3)) exceeds the market net value of the transferred assets and liabilities (meaning the amount obtained by subtracting the sum of the amounts of the liabilities (including the amount of the liability adjustment account prescribed in the following paragraph) from the sum of the acquisition costs of the assets (with regard to goodwill, limited to that which is specified by Cabinet Order) (in the case where the provisions of Article 61-11, paragraph (7) (Profit or Loss from Transactions between Corporations with a Full Controlling Interest) apply, the acquisition costs in the case where the provisions of that paragraph were not applied); the same applies in paragraph (3)), the portion of the excess amount that is specified by Cabinet Order is to be the amount of the asset adjustment account.
      <sup>machine translation, not official</sup>

      **第二項**  内国法人が非適格合併等により当該非適格合併等に係る被合併法人等から資産又は負債の移転を受けた場合において、次の各号に掲げる場合に該当するときは、当該各号に掲げる場合の区分に応じ当該各号に定める金額を負債調整勘定の金額とする。
      <sup>art-62-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-2</sup>
      In the case where a domestic corporation has received, as a result of a non-qualified merger, etc., the transfer of assets or liabilities from an acquired corporation, etc. involved in the non-qualified merger, etc., when the domestic corporation falls under any of the following cases, the amount specified in the relevant item is to be the amount of the liability adjustment account, in accordance with the category listed as follows:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  当該内国法人が当該非適格合併等に伴い当該被合併法人等から引継ぎを受けた従業者につき退職給与債務引受け（非適格合併等後の退職その他の事由により当該非適格合併等に伴い引継ぎを受けた従業者に支給する退職給与の額につき、非適格合併等前における在職期間その他の勤務実績等を勘案して算定する旨を約し、かつ、これに伴う負担の引受けをすることをいう。以下この条において同じ。）をした場合　当該退職給与債務引受けに係る金額として政令で定める金額（第六項第一号において「退職給与債務引受額」という。）
        <sup>art-62-8/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-2/item-1</sup>
        with regard to the employees that the domestic corporation has succeeded to from the acquired corporation, etc. upon the non-qualified merger, etc., when the domestic corporation has assumed any retirement allowance debts (meaning that a domestic corporation promises to calculate the amount of retirement allowance to pay to the employees that it has succeeded to upon a non-qualified merger, etc. due to their retirement after the non-qualified merger, etc. or on any other grounds, taking into account their period of service and other work performance prior to the non-qualified merger, etc., and assumes the accompanying burdens; hereinafter the same applies in this Article):The amount specified by Cabinet Order as the amount pertaining to the assumption of retirement allowance debts (referred to as the "amount of assumed retirement allowance debts" in paragraph (6), item (i)); or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  当該内国法人が当該非適格合併等により当該被合併法人等から移転を受けた事業に係る将来の債務（当該事業の利益に重大な影響を与えるものに限るものとし、前号の退職給与債務引受けに係るもの及び既にその履行をすべきことが確定しているものを除く。）で、その履行が当該非適格合併等の日からおおむね三年以内に見込まれるものについて、当該内国法人がその履行に係る負担の引受けをした場合　当該債務の額に相当する金額として政令で定める金額（第六項第二号において「短期重要債務見込額」という。）
        <sup>art-62-8/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-2/item-2</sup>
        with regard to future debts pertaining to the business that the domestic corporation has received from the acquired corporation, etc. as a result of the non-qualified merger, etc. (limited to debts that have a significant influence on the profits from the business and excluding debts related to the assumption of retirement allowance debts set forth in the preceding item and debts that have already been determined to be performed) and which are expected to be performed approximately within three years from the date of the non-qualified merger, etc., when the domestic corporation has assumed the burdens for performing the debts:The amount specified by Cabinet Order as the amount equivalent to the debts (referred to as the "estimated amount of short-term significant debts" in paragraph (6), item (ii)).
        <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "with regard to future debts pertaining to the business that the domestic corporation has received from the acquired corporation, etc. as a result of the non-qualified merger, etc. (limited to debts that have a significant influence on the profits from the business and excluding debts related to the assumption of retirement allowance debts set forth in the preceding item and debts that have already been determined to be performed and which are expected to be performed approximately within three years from the date of the non-qualified merger, etc., when the domestic corporation has assumed the burdens for performing the debts:The amount specified by Cabinet Order as the amount equivalent to the debts (referred to as the "estimated amount of short-term significant debts" in paragraph (6), item (ii))." — https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb</sup>

      **第三項**  内国法人が非適格合併等により当該非適格合併等に係る被合併法人等から資産又は負債の移転を受けた場合において、当該非適格合併等に係る非適格合併等対価額が当該被合併法人等から移転を受けた資産及び負債の時価純資産価額に満たないときは、その満たない部分の金額は、負債調整勘定の金額とする。
      <sup>art-62-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-3</sup>
      In the case where a domestic corporation has received, as a result of a non-qualified merger, etc., a transfer of the assets or liabilities from an acquired corporation, etc. involved in the non-qualified merger, etc., when the consideration for the non-qualified merger, etc. pertaining to the non-qualified merger, etc. is less than the market net value of the assets and liabilities transferred from the acquired corporation, etc., the amount of the shortfall is to be the amount of the liability adjustment account.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  第一項の資産調整勘定の金額を有する内国法人は、各資産調整勘定の金額に係る当初計上額（非適格合併等の時に同項の規定により当該資産調整勘定の金額とするものとされた金額をいう。）を六十で除して計算した金額に当該事業年度の月数（当該事業年度が当該資産調整勘定の金額に係る非適格合併等の日の属する事業年度である場合には、同日から当該事業年度終了の日までの期間の月数）を乗じて計算した金額（当該内国法人が自己を被合併法人とする合併（適格合併を除く。）を行う場合又は当該内国法人の残余財産が確定した場合にあつては、当該合併の日の前日又は当該残余財産の確定の日の属する事業年度終了の時の金額）に相当する金額を、当該事業年度（当該内国法人が当該合併を行う場合又は当該内国法人の残余財産が確定した場合にあつては、当該合併の日の前日又は当該残余財産の確定の日の属する事業年度）において減額しなければならない。
      <sup>art-62-8/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-4</sup>
      A domestic corporation that holds the amount of the asset adjustment account set forth in paragraph (1) must reduce, in the relevant business year (in the case where the domestic corporation effects the merger or the residual assets of the domestic corporation have been determined, in the business year containing the day preceding the date of the merger or the date of determination of residual assets), the amount equivalent to the amount obtained by dividing the initial amount of each asset adjustment account (meaning the amount deemed to be the amount of the asset adjustment account pursuant to the provisions of that paragraph as of the time of a non-qualified merger, etc.) by 60 and then multiplying the result by the number of months in the relevant business year (in the case where the relevant business year is the business year containing the date of the non-qualified merger, etc. pertaining to the amount of the asset adjustment account, the number of months in the period from that date to the last day of the relevant business year) (in the case where the domestic corporation effects a merger (excluding a qualified merger) with itself as an acquired corporation or the residual assets of the domestic corporation have been determined, the amount as of the end of the business year containing the day preceding the date of the merger or the date of determination of residual assets).
      <sup>machine translation, not official</sup>

      **第五項**  前項の規定により減額すべきこととなつた資産調整勘定の金額に相当する金額は、その減額すべきこととなつた日の属する事業年度の所得の金額の計算上、損金の額に算入する。
      <sup>art-62-8/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-5</sup>
      The amount equivalent to the amount of the asset adjustment account to be reduced pursuant to the provisions of the preceding paragraph is included in deductible expenses, when calculating the amount of income for the business year containing the day on which it was determined that the amount should be reduced.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第六項**  第二項に規定する負債調整勘定の金額を有する内国法人は、次の各号に掲げる場合に該当する場合には、当該負債調整勘定の金額につき、その該当することとなつた日の属する事業年度（その該当することとなつた日が自己を被合併法人とする合併の日である場合には、当該合併の日の前日の属する事業年度）において当該各号に掲げる場合の区分に応じ当該各号に定める金額を減額しなければならない。
      <sup>art-62-8/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-6</sup>
      A domestic corporation that holds the amount of the liability adjustment account prescribed in paragraph (2) must, when falling under any of the following cases, reduce the amount specified in the relevant item, in accordance with the category of each of the following cases, with regard to the amount of the liability adjustment account, for the business year containing the day on which the domestic corporation came to fall under the case (where the day is the date of a merger with itself as an acquired corporation, for the business year containing the day preceding the date of the merger):
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  退職給与引受従業者（退職給与債務引受けの対象とされた第二項第一号に規定する従業者をいう。以下この号及び第九項において同じ。）が退職その他の事由により当該内国法人の従業者でなくなつた場合（当該退職給与引受従業者が、第九項第一号イ又は第二号イに規定する場合に該当する場合を除く。）又は退職給与引受従業者に対して退職給与を支給する場合　退職給与債務引受額に係る負債調整勘定の金額（第九項及び第十項において「退職給与負債調整勘定の金額」という。）のうちこれらの退職給与引受従業者に係る部分の金額として政令で定める金額
        <sup>art-62-8/par-6/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-6/item-1</sup>
        in the case where any of the employees on behalf of whom the domestic corporation has assumed retirement allowance debts (meaning the employees prescribed in paragraph (2), item (i) on behalf of whom a domestic corporation assumes retirement allowance debts; hereinafter the same applies in this item and paragraph (9)) have ceased to be the domestic corporation's employees due to retirement or on any other grounds (excluding the case where the employees fall under either of the cases prescribed in paragraph (9), item (i), (a) or paragraph (9), item (ii), (a)), or where the domestic corporation pays a retirement allowance to any of such employees:The portion of the amount of the liability adjustment account pertaining to the amount of assumed retirement allowance debts (referred to as the "amount of the liability adjustment account for retirement allowance debts" in paragraph (9) and paragraph (10)) that is specified by Cabinet Order as the amount pertaining to those employees on behalf of whom the domestic corporation has assumed retirement allowance debts; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  短期重要債務見込額に係る損失が生じ、若しくは非適格合併等の日から三年が経過した場合又は自己を被合併法人とする合併（適格合併を除く。）を行う場合若しくはその残余財産が確定した場合　当該短期重要債務見込額に係る負債調整勘定の金額（以下この条において「短期重要負債調整勘定の金額」という。）のうち当該損失の額に相当する金額（当該三年が経過した場合又は当該合併を行う場合若しくは当該残余財産が確定した場合にあつては、当該短期重要負債調整勘定の金額）
        <sup>art-62-8/par-6/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-6/item-2</sup>
        in the case where any loss pertaining to the estimated amount of short-term significant debts has arisen or three years have elapsed from the date of a non-qualified merger, etc., or where the domestic corporation effects a merger (excluding a qualified merger) with itself as an acquired corporation or its residual assets have been determined: the portion of the amount of the liability adjustment account pertaining to the estimated amount of short-term significant debts (hereinafter referred to as the "amount of the liability adjustment account for short-term significant debts" in this Article) that is equivalent to the amount of the loss (where the three years have elapsed, where the merger is effected or where the residual assets have been determined, the amount of the liability adjustment account for short-term significant debts).
        <sup>machine translation, not official</sup>

      **第七項**  第三項の負債調整勘定の金額（以下この条において「差額負債調整勘定の金額」という。）を有する内国法人は、各差額負債調整勘定の金額に係る当初計上額（非適格合併等の時に同項の規定により当該差額負債調整勘定の金額とするものとされた金額をいう。）を六十で除して計算した金額に当該事業年度の月数（当該事業年度が当該差額負債調整勘定の金額に係る非適格合併等の日の属する事業年度である場合には、同日から当該事業年度終了の日までの期間の月数）を乗じて計算した金額（当該内国法人が自己を被合併法人とする合併（適格合併を除く。）を行う場合又は当該内国法人の残余財産が確定した場合にあつては、当該合併の日の前日又は当該残余財産の確定の日の属する事業年度終了の時の金額）に相当する金額を、当該事業年度（当該内国法人が当該合併を行う場合又は当該内国法人の残余財産が確定した場合にあつては、当該合併の日の前日又は当該残余財産の確定の日の属する事業年度）において減額しなければならない。
      <sup>art-62-8/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-7</sup>
      A domestic corporation that holds the amount of the liability adjustment account set forth in paragraph (3) (hereinafter referred to as the "amount of the liability adjustment account for difference" in this Article) must reduce, in the relevant business year (in the case where the domestic corporation effects the merger or the residual assets of the domestic corporation have been determined, in the business year containing the day preceding the date of the merger or the date of determination of residual assets), the amount equivalent to the amount obtained by dividing the initial amount of each amount of the liability adjustment account for difference (meaning the amount deemed to be the amount of the liability adjustment account for difference pursuant to the provisions of that paragraph as of the time of a non-qualified merger, etc.) by 60 and then multiplying the result by the number of months in the relevant business year (in the case where the relevant business year is the business year containing the date of the non-qualified merger, etc. pertaining to the amount of the liability adjustment account for difference, the number of months in the period from that date to the last day of the relevant business year) (in the case where the domestic corporation effects a merger (excluding a qualified merger) with itself as an acquired corporation or the residual assets of the domestic corporation have been determined, the amount as of the end of the business year containing the day preceding the date of the merger or the date of determination of residual assets).
      <sup>machine translation, not official</sup>

      **第八項**  前二項の規定により減額すべきこととなつた負債調整勘定の金額に相当する金額は、その減額すべきこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。
      <sup>art-62-8/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-8</sup>
      The amount equivalent to the amount of the liability adjustment account to be reduced pursuant to the provisions of the preceding two paragraphs is included in gross profits, when calculating the amount of income for the business year containing the day on which it was determined that the amount should be reduced.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第九項**  内国法人が自己を被合併法人、分割法人又は現物出資法人とする適格合併、適格分割又は適格現物出資（以下この条において「適格合併等」という。）を行つた場合には、次の各号に掲げる適格合併等の区分に応じ当該各号に定める資産調整勘定の金額及び負債調整勘定の金額は、当該適格合併等に係る合併法人、分割承継法人又は被現物出資法人（次項及び第十二項において「合併法人等」という。）に引き継ぐものとする。
      <sup>art-62-8/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9</sup>
      In the case where a domestic corporation has effected a qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this Article), with itself as an acquired corporation, splitting corporation or corporation making a capital contribution in kind, the amount of the asset adjustment account and the amount of the liability adjustment account specified in the following items in accordance with the category of qualified merger, etc. listed in the respective items are to be succeeded to by the acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in the qualified merger, etc. (referred to as an "acquiring corporation, etc." in the following paragraph and paragraph (12)):
      <sup>machine translation, not official</sup>

        **一**  適格合併　当該適格合併の直前における資産調整勘定の金額及び次に掲げる負債調整勘定の金額
        <sup>art-62-8/par-9/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9/item-1</sup>
        qualified merger: The amount of the asset adjustment account as of immediately prior to the qualified merger and the amount of the liability adjustment account listed as follows:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **イ**  退職給与負債調整勘定の金額のうち、当該内国法人が当該適格合併を行つたことに伴いその退職給与引受従業者が当該適格合併に係る合併法人の業務に従事することとなつた場合（当該合併法人において退職給与債務引受けがされた場合に限る。）の当該退職給与引受従業者に係る部分の金額として政令で定める金額
          <sup>art-62-8/par-9/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9/item-1/sub-1</sup>
          In the case where the domestic corporation has effected the qualified merger, which has caused the employees, on behalf of whom the domestic corporation has assumed retirement allowance debts, to engage in a business of the acquiring corporation involved in the qualified merger (limited to the case where the acquiring corporation has assumed retirement allowance debts), the portion of the amount of the liability adjustment account for retirement allowance debts that is specified by Cabinet Order as the amount pertaining to the employees
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **ロ**  短期重要負債調整勘定の金額
          <sup>art-62-8/par-9/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9/item-1/sub-2</sup>
          The amount of the liability adjustment account for short-term significant debts
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **ハ**  差額負債調整勘定の金額
          <sup>art-62-8/par-9/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9/item-1/sub-3</sup>
          The amount of the liability adjustment account for difference;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  適格分割又は適格現物出資（以下この号において「適格分割等」という。）　当該適格分割等の直前における次に掲げる負債調整勘定の金額
        <sup>art-62-8/par-9/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9/item-2</sup>
        qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." in this item): the amount of the liability adjustment account listed as follows as of immediately prior to the qualified company split, etc.:
        <sup>machine translation, not official</sup>

          **イ**  退職給与負債調整勘定の金額のうち、当該内国法人が当該適格分割等を行つたことに伴いその退職給与引受従業者が当該適格分割等に係る分割承継法人又は被現物出資法人（イにおいて「分割承継法人等」という。）の業務に従事することとなつた場合（当該分割承継法人等において退職給与債務引受けがされた場合に限る。）の当該退職給与引受従業者に係る部分の金額として政令で定める金額
          <sup>art-62-8/par-9/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9/item-2/sub-1</sup>
          in the case where the domestic corporation has effected the qualified company split, etc., which has caused its employees covered by an assumed retirement allowance to engage in a business of the succeeding corporation in a company split or corporation receiving a capital contribution in kind (referred to as a "succeeding corporation in a company split, etc." in (a)) involved in the qualified company split, etc. (limited to the case where retirement allowance debts have been assumed by the succeeding corporation in a company split, etc.), the portion of the amount of the liability adjustment account for retirement allowance debts that is specified by Cabinet Order as the amount pertaining to those employees covered by an assumed retirement allowance;
          <sup>machine translation, not official</sup>

          **ロ**  当該適格分割等により移転する事業又は資産若しくは負債と密接な関連を有する短期重要負債調整勘定の金額として政令で定めるもの
          <sup>art-62-8/par-9/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-9/item-2/sub-2</sup>
          The amount specified by Cabinet Order as the amount of the liability adjustment account for short-term significant debts that is closely related to the business or the assets or liabilities transferred as a result of the qualified company split, etc.
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第十項**  前項の規定により合併法人等が引継ぎを受けた資産調整勘定の金額並びに退職給与負債調整勘定の金額、短期重要負債調整勘定の金額及び差額負債調整勘定の金額は、それぞれ当該合併法人等が同項の適格合併等の時において有する資産調整勘定の金額並びに退職給与負債調整勘定の金額、短期重要負債調整勘定の金額及び差額負債調整勘定の金額とみなす。
      <sup>art-62-8/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-10</sup>
      The amount of the asset adjustment account, the amount of the liability adjustment account for retirement allowance debts, the amount of the liability adjustment account for short-term significant debts, and the amount of the liability adjustment account for difference that an acquiring corporation, etc. has succeeded to pursuant to the provisions of the preceding paragraph are deemed to be the amount of the asset adjustment account, the amount of the liability adjustment account for retirement allowance debts, the amount of the liability adjustment account for short-term significant debts, and the amount of the liability adjustment account for difference, respectively, that the acquiring corporation, etc. has as of the time of the qualified merger, etc. set forth in that paragraph.
      <sup>machine translation, not official</sup>

      **第十一項**  第四項及び第七項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
      <sup>art-62-8/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-11</sup>
      The number of months set forth in paragraph (4) and paragraph (7) is calculated in accordance with the calendar and a division of less than one month is counted as one month.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第十二項**  前項に定めるもののほか、内国法人が非適格合併等により当該非適格合併等に係る被合併法人等から資産又は負債の移転を受けた場合において当該内国法人が当該非適格合併等（当該内国法人の株式又は出資の交付が省略されたと認められるものに限る。）により金銭その他の資産を交付しないときの第一項の資産調整勘定の金額又は差額負債調整勘定の金額の計算、第十項の合併法人等が適格合併等により引継ぎを受けた資産調整勘定の金額につき第四項の規定により減額すべき金額の計算その他第一項から第十項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-8/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-8/par-12</sup>
      Beyond what is specified in the preceding paragraph, the calculation of the amount of the asset adjustment account set forth in paragraph (1) or the amount of the liability adjustment account for difference in the case where a domestic corporation has received the transfer of assets or liabilities from an acquired corporation, etc. involved in a non-qualified merger, etc. as a result of the non-qualified merger, etc. and the domestic corporation does not deliver monies or other assets as a result of the non-qualified merger, etc. (limited to one in which the delivery of shares of or capital contributions to the domestic corporation is found to have been omitted), the calculation of the amount to be reduced under the provisions of paragraph (4) with regard to the amount of the asset adjustment account that an acquiring corporation, etc. set forth in paragraph (10) has succeeded to as a result of a qualified merger, etc., and other necessary matters concerning the application of the provisions of paragraphs (1) through (10) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第六十二条の九（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益） — (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-62-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-9</sup>

      **第一項**  内国法人が自己を株式交換等完全子法人又は株式移転完全子法人とする株式交換等又は株式移転（適格株式交換等及び適格株式移転並びに株式交換又は株式移転の直前に当該内国法人と当該株式交換に係る株式交換完全親法人又は当該株式移転に係る他の株式移転完全子法人との間に完全支配関係があつた場合における当該株式交換及び株式移転を除く。以下この項において「非適格株式交換等」という。）を行つた場合には、当該内国法人が当該非適格株式交換等の直前の時において有する時価評価資産（固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産で政令で定めるもの以外のものをいう。）の評価益の額（当該非適格株式交換等の直前の時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（当該非適格株式交換等の直前の時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該非適格株式交換等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-62-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-9/par-1</sup>
      In the case where a domestic corporation has effected a share exchange, etc. or share transfer, with itself as a wholly owned subsidiary corporation in a share exchange or similar act or a wholly owned subsidiary corporation in a share transfer (excluding a qualified share exchange, etc. and a qualified share transfer, and a share exchange and share transfer in the case where there was a full controlling interest between the domestic corporation and the wholly owning parent corporation in a share exchange involved in the share exchange or another wholly owned subsidiary corporation in a share transfer involved in the share transfer immediately prior to the share exchange or share transfer; hereinafter referred to as a "non-qualified share exchange, etc." in this paragraph), the amount of a valuation gain (meaning the difference between the value as of immediately prior to the non-qualified share exchange, etc. and the book value at that time, when the former exceeds the latter) or the amount of a valuation loss (meaning the difference between the value as of immediately prior to the non-qualified share exchange, etc. and the book value at that time, when the latter exceeds the former) arising from the assets evaluated by fair value that the domestic corporation holds as of immediately prior to the non-qualified share exchange, etc. (such assets mean Fixed Assets, land (including any right on land and excluding land that falls under the category of Fixed Assets), securities, monetary claims, and deferred assets other than those specified by Cabinet Order) is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the non-qualified share exchange, etc.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-62-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-62-9/par-2</sup>
      Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第七款　工事の請負に係る収益及び費用の帰属事業年度の特例 — Subsection 7 Special Provisions on the Business Year for Vesting Profits and Expenses Related to Contracts for Construction Work
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-7</sup>

### 第六十三条
<sup>art-63 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-63</sup>

      **第一項**  内国法人が、長期大規模工事（工事（製造及びソフトウエアの開発を含む。以下この条において同じ。）のうち、その着手の日から当該工事に係る契約において定められている目的物の引渡しの期日までの期間が一年以上であること、政令で定める大規模な工事であることその他政令で定める要件に該当するものをいう。以下この条において同じ。）の請負をしたときは、その着手の日の属する事業年度からその目的物の引渡しの日の属する事業年度の前事業年度までの各事業年度の所得の金額の計算上、その長期大規模工事の請負に係る収益の額及び費用の額のうち、当該各事業年度の収益の額及び費用の額として政令で定める工事進行基準の方法により計算した金額を、益金の額及び損金の額に算入する。
      <sup>art-63/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-63/par-1</sup>
      When a domestic corporation has contracted for long-term large-scale construction (meaning construction work (including manufacturing work and the development of software; hereinafter the same applies in this Article), for which the period between the date of the start of construction and the due date of the delivery of the subject matter defined under the contract for the construction work is one year or more, which falls under the category of large-scale construction work specified by Cabinet Order, and which meets any other requirements specified by Cabinet Order; hereinafter the same applies in this Article), the portion of the amount of proceeds and the amount of expenses related to the contract for the long-term large-scale construction which is calculated by way of a percentage of the completion method specified by Cabinet Order as the amount of proceeds and the amount of expenses for each business year is included in gross profits and deductible expenses, when calculating the amount of income for each business year from the business year containing the date of the start of construction up to the previous business year of the business year containing the date of the delivery of the subject matter.
      <sup>machine translation, not official</sup>

      **第二項**  内国法人が、工事（その着手の日の属する事業年度（以下この項において「着工事業年度」という。）中にその目的物の引渡しが行われないものに限るものとし、長期大規模工事に該当するものを除く。以下この条において同じ。）の請負をした場合において、その工事の請負に係る収益の額及び費用の額につき、着工事業年度からその工事の目的物の引渡しの日の属する事業年度の前事業年度までの各事業年度の確定した決算において政令で定める工事進行基準の方法により経理したときは、その経理した収益の額及び費用の額は、当該各事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。ただし、その工事の請負に係る収益の額及び費用の額につき、着工事業年度後のいずれかの事業年度の確定した決算において当該工事進行基準の方法により経理しなかつた場合には、その経理しなかつた決算に係る事業年度の翌事業年度以後の事業年度については、この限りでない。
      <sup>art-63/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-63/par-2</sup>
      In the case where a domestic corporation has contracted for construction work (limited to construction work for which the subject matter is not delivered within the business year containing the date of the start of construction (hereinafter referred to as the "business year of starting construction" in this paragraph) and excluding construction work falling under the category of long-term large-scale construction; hereinafter the same applies in this Article), when the amount of proceeds and the amount of expenses related to the contract for construction work have been settled by way of a percentage of the completion method specified by Cabinet Order in the final settlement of the accounts in each business year from the business year of starting construction up to the previous business year of the business year containing the date of the delivery of the subject matter, the amount of proceeds and the amount of expenses so settled are included in gross profits and deductible expenses, when calculating the amount of income for each of those business years; provided, however, that in the case where the amount of proceeds and the amount of expenses related to the contract for construction work were not settled by way of the percentage of the completion method in the final settlement of the accounts in any business year after the business year of starting construction, this does not apply to business years on or after the following business year of the business year pertaining to the settlement in which they were not so settled.
      <sup>machine translation, not official</sup>

      **第三項**  適格合併、適格分割又は適格現物出資が行われた場合における長期大規模工事又は工事の請負に係る収益の額及び費用の額の処理の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-63/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-63/par-3</sup>
      Special provisions on the disposition of the amount of proceeds and the amount of expenses related to a contract for long-term large-scale construction or construction work, in the case where a qualified merger, qualified company split or qualified capital contribution in kind has been effected, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第六十四条  〔削除 / repealed〕
<sup>art-64 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64</sup>

      **第一項**  削除
      <sup>art-64/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64/par-1</sup>

## 第八款　リース取引 — Subsection 8 Lease Transactions
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-8</sup>

### 第六十四条の二（リース取引に係る所得の金額の計算） — (Calculation of the Amount of Income Related to Lease Transactions)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-64-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-2</sup>

      **第一項**  内国法人がリース取引を行つた場合には、そのリース取引の目的となる資産（以下この項において「リース資産」という。）の賃貸人から賃借人への引渡しの時に当該リース資産の売買があつたものとして、当該賃貸人又は賃借人である内国法人の各事業年度の所得の金額を計算する。
      <sup>art-64-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-2/par-1</sup>
      In the case where a domestic corporation has conducted lease transactions, the amount of income for each business year of the domestic corporation that is the lessor or lessee of the assets, which are the object of the lease transactions (hereinafter referred to as "lease assets" in this paragraph), is calculated, by deeming that the lease assets were traded at the time of their delivery from the lessor to the lessee.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  内国法人が譲受人から譲渡人に対する賃貸（リース取引に該当するものに限る。）を条件に資産の売買を行つた場合において、当該資産の種類、当該売買及び賃貸に至るまでの事情その他の状況に照らし、これら一連の取引が実質的に金銭の貸借であると認められるときは、当該資産の売買はなかつたものとし、かつ、当該譲受人から当該譲渡人に対する金銭の貸付けがあつたものとして、当該譲受人又は譲渡人である内国法人の各事業年度の所得の金額を計算する。
      <sup>art-64-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-2/par-2</sup>
      In the case where a domestic corporation has traded assets under the conditions of a lease from a transferee to a transferor (limited to a lease falling under the category of lease transactions), when it is deemed that such a chain of transactions substantially cover the borrowing and lending of monies, in light of the type of assets, developments leading to the trade and lease, and any other circumstances, the amount of income for each business year of the domestic corporation that is the transferee or transferor is calculated, by deeming that the assets were not traded but monies was lent from the transferee to the transferor.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  前二項に規定するリース取引とは、資産の賃貸借（所有権が移転しない土地の賃貸借その他の政令で定めるものを除く。）で、次に掲げる要件に該当するものをいう。
      <sup>art-64-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-2/par-3</sup>
      Lease transactions as prescribed in the preceding two paragraphs mean the lease of assets (excluding the lease of land of which the ownership is not transferred and any other lease specified by Cabinet Order) that meets the requirements listed as follows:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  当該賃貸借に係る契約が、賃貸借期間の中途においてその解除をすることができないものであること又はこれに準ずるものであること。
        <sup>art-64-2/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-2/par-3/item-1</sup>
        that the contract for the lease cannot be canceled in the middle of the lease period or the contract is equivalent to such contract; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  当該賃貸借に係る賃借人が当該賃貸借に係る資産からもたらされる経済的な利益を実質的に享受することができ、かつ、当該資産の使用に伴つて生ずる費用を実質的に負担すべきこととされているものであること。
        <sup>art-64-2/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-2/par-3/item-2</sup>
        that the lessee of the lease may receive substantial economic benefits from the assets related to the lease and is expected to bear substantial expenses caused by the use of the assets.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  前項第二号の資産の使用に伴つて生ずる費用を実質的に負担すべきこととされているかどうかの判定その他前三項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-64-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-2/par-4</sup>
      Matters necessary for the determination as to whether a domestic corporation is to bear the substantial expenses caused by the use of the assets set forth in item (ii) of the preceding paragraph, and any other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第九款　法人課税信託に係る所得の金額の計算 — Subsection 9 Calculation of the Amount of Income Related to Trust Subject to Corporate Taxation
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-1/subsec-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-9</sup>

### 第六十四条の三
<sup>art-64-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-3</sup>

      **第一項**  第二条第二十九号ハ（定義）に規定する特定受益証券発行信託が法人課税信託に該当することとなつた場合には、その該当することとなつた時の直前の未分配利益の額に相当する金額として政令で定める金額は、当該法人課税信託に係る受託法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人をいう。以下この条において同じ。）のその該当することとなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。
      <sup>art-64-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-3/par-1</sup>
      In the case where a specified trust that issues beneficiary certificates as prescribed in Article 2, item (xxix), (c) (Definitions) has come to fall under the category of a trust subject to corporate taxation, the amount specified by Cabinet Order as the amount equivalent to the undistributed profit as of immediately prior to the time when it came to fall under such category is included in gross profits, when calculating the amount of income of a trust corporation under the trust subject to corporate taxation (meaning a trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations); hereinafter the same applies in this Article) for the business year containing the day on which it came to fall under such category.
      <sup>machine translation, not official</sup>

      **第二項**  法人課税信託（第二条第二十九号の二ロに掲げる信託に限る。）に第十二条第一項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含むものとし、清算中における受益者を除く。）が存することとなつたことにより当該法人課税信託が同号ロに掲げる信託に該当しないこととなつた場合（同号イ又はハに掲げる信託に該当する場合を除く。）には、当該法人課税信託に係る受託法人は当該受益者に対しその信託財産に属する資産及び負債のその該当しないこととなつた時の直前の帳簿価額による引継ぎをしたものとして、当該受託法人の各事業年度の所得の金額を計算する。
      <sup>art-64-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-3/par-2</sup>
      In the case where a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (b)) has ceased to fall under the category of trusts listed in (b) of that item because a beneficiary as prescribed in Article 12, paragraph (1) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) (such beneficiary includes a person who is deemed to be a beneficiary as prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article and excludes a beneficiary under liquidation proceedings) has come to exist for the trust subject to corporate taxation (excluding the case where the trust subject to corporate taxation falls under the category of trusts listed in (a) or (c) of that item), the amount of income of the trust corporation pertaining to the trust subject to corporate taxation for each business year is calculated by deeming that the trust corporation has had the beneficiary succeed to the assets and liabilities in the trust property at their book value as of immediately prior to the time when the trust ceased to fall under the category.
      <sup>machine translation, not official</sup>

      **第三項**  前項の場合において、同項の受益者が内国法人であるときは、当該受益者である内国法人は、同項の資産及び負債の同項に規定する帳簿価額による引継ぎを受けたものとして、各事業年度の所得の金額を計算する。
      <sup>art-64-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-3/par-3</sup>
      In the case referred to in the preceding paragraph, when the beneficiary set forth in that paragraph is a domestic corporation, the amount of income for each business year of the domestic corporation that is the beneficiary is calculated by deeming that it has succeeded to the assets and liabilities set forth in that paragraph at the book value prescribed in that paragraph.
      <sup>machine translation, not official</sup>

      **第四項**  法人課税信託に係る受託法人が当該法人課税信託の受託者の変更により当該法人課税信託に係る資産及び負債の移転をしたときは、当該変更後の受託者に当該移転をした資産及び負債の当該変更の直前の帳簿価額による引継ぎをしたものとして、当該受託法人の各事業年度の所得の金額を計算する。
      <sup>art-64-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-3/par-4</sup>
      When a trust corporation under a trust subject to corporate taxation has transferred the assets and liabilities related to the trust subject to corporate taxation, as a result of a change of trustees of the trust subject to corporate taxation, the amount of income of the trust corporation for each business year is calculated by deeming that the transferred assets and liabilities has been succeeded to by the trustee after the change at their book value as of immediately prior to the change.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第五項**  前項の規定により同項の変更後の受託者が引継ぎを受ける資産及び負債の価額その他受託法人又はその受益者の各事業年度の所得の金額の計算に関し必要な事項は、政令で定める。
      <sup>art-64-3/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-3/par-5</sup>
      The value of the assets and liabilities that are to be succeeded to by the trustee after the change set forth in the preceding paragraph, pursuant to the provisions of the paragraph, and any other necessary matters concerning the calculation of the amount of income of a trust corporation or its beneficiaries for each business year are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第十款　公共法人等が普通法人等に移行する場合の所得の金額の計算 — Subsection 10 Calculation of the Amount of Income in the Case Where a Public Service Corporation, etc. Changes to an Ordinary Corporation, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-10</sup>

### 第六十四条の四
<sup>art-64-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-4</sup>

      **第一項**  公共法人又は公益法人等である内国法人が普通法人又は協同組合等に該当することとなつた場合には、その内国法人のその該当することとなつた日（以下この項及び第三項において「移行日」という。）前の収益事業（公益法人等が行うものに限る。以下この項及び次項において同じ。）以外の事業から生じた所得の金額の累積額として政令で定めるところにより計算した金額（第三項において「累積所得金額」という。）又は当該移行日前の収益事業以外の事業から生じた欠損金額の累積額として政令で定めるところにより計算した金額（第三項において「累積欠損金額」という。）に相当する金額は、当該内国法人の当該移行日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-64-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-4/par-1</sup>
      In the case where a domestic corporation that is a public service corporation or a public interest corporation, etc. has come to fall under the category of an ordinary corporation or a cooperative, etc., the amount equivalent to the amount calculated, as specified by Cabinet Order, as the accumulated amount of income arising from a business other than its profit-making business (limited to that conducted by a public interest corporation, etc.; hereinafter the same applies in this paragraph and the following paragraph) prior to the day on which it came to fall under such category (hereinafter referred to as the "transition date" in this paragraph and paragraph (3)) (the amount is referred to as the "accumulated amount of income" in paragraph (3)) or to the amount calculated, as specified by Cabinet Order, as the accumulated amount of net operating loss arising from a business other than its profit-making business prior to the transition date (the amount is referred to as the "accumulated net operating loss" in paragraph (3)) is included in gross profits or deductible expenses, when calculating the amount of income of the domestic corporation for the business year containing the transition date.
      <sup>machine translation, not official</sup>

      **第二項**  公益法人等を被合併法人とし、普通法人又は協同組合等である内国法人を合併法人とする適格合併が行われた場合には、当該被合併法人の当該適格合併前の収益事業以外の事業から生じた所得の金額の累積額として政令で定めるところにより計算した金額（次項において「合併前累積所得金額」という。）又は当該適格合併前の収益事業以外の事業から生じた欠損金額の累積額として政令で定めるところにより計算した金額（次項において「合併前累積欠損金額」という。）に相当する金額は、当該内国法人の当該適格合併の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-64-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-4/par-2</sup>
      In the case where a qualified merger has been effected, with a public interest corporation, etc. as an acquired corporation and with a domestic corporation that is an ordinary corporation or a cooperative, etc. as an acquiring corporation, the amount equivalent to the amount calculated, as specified by Cabinet Order, as the accumulated amount of income arising from a business other than the acquired corporation's profit-making business prior to the qualified merger (referred to as the "accumulated amount of income prior to merger" in the following paragraph) or to the amount calculated, as specified by Cabinet Order, as the accumulated net operating loss arising from a business other than the profit-making business prior to the qualified merger (referred to as the "accumulated net operating loss prior to merger" in the following paragraph) is included in gross profits or deductible expenses, when calculating the amount of income of the domestic corporation for the business year containing the date of the qualified merger.
      <sup>machine translation, not official</sup>

      **第三項**  第一項の内国法人が公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第二十九条第一項若しくは第二項（公益認定の取消し）の規定によりこれらの規定に規定する公益認定を取り消されたことにより普通法人に該当することとなつた法人又は医療法（昭和二十三年法律第二百五号）第四十二条の三第一項（実施計画）に規定する実施計画に係る同項の認定を受けた医療法人である場合、前項の内国法人が公益社団法人又は公益財団法人を被合併法人とする同項に規定する適格合併に係る合併法人である場合その他の政令で定める場合に該当する場合における前二項の規定の適用については、移行日又は当該適格合併の日以後に公益の目的又は同条第一項に規定する救急医療等確保事業に係る業務の継続的な実施のために支出される金額として政令で定める金額に相当する金額は、政令で定めるところにより、累積所得金額若しくは合併前累積所得金額から控除し、又は累積欠損金額若しくは合併前累積欠損金額に加算する。
      <sup>art-64-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-4/par-3</sup>
      With regard to the application of the provisions of the preceding two paragraphs in the case where a domestic corporation set forth in paragraph (1) is a corporation that has come to fall under the category of an ordinary corporation due to the cancellation of its public interest corporation authorization as prescribed in Article 29, paragraph (1) and paragraph (2) (Cancellation of Public Interest Corporation Authorization) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006), pursuant to the provisions of paragraph (1) or paragraph (2) of the Article, or a medical care corporation that has obtained the approval under Article 42-3, paragraph (1) (Implementation Plans) of the Medical Care Act (Act No. 205 of 1948) for an implementation plan prescribed in that paragraph, in the case where a domestic corporation set forth in the preceding paragraph is an acquiring corporation involved in a qualified merger as prescribed in the paragraph, wherein a public interest incorporated association or public interest incorporated foundation is an acquired corporation, or any other case falling under the case specified by Cabinet Order, the amount equivalent to the amount specified by Cabinet Order as the amount which is to be paid for the purpose of public interest or for the continuous implementation of operations related to the emergency medical care, etc. securing projects prescribed in paragraph (1) of that Article on or after the transition date or the date of the qualified merger is deducted from the accumulated amount of income or accumulated amount of income prior to merger or is added to the accumulated net operating loss or accumulated net operating loss prior to merger, as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第四項**  前項の規定は、確定申告書に、同項に規定する政令で定める金額及びその計算に関する明細の記載があり、かつ、財務省令で定める書類の添付がある場合に限り、適用する。
      <sup>art-64-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-4/par-4</sup>
      The provisions of the preceding paragraph apply only in the case where a Final Return contains a detailed statement concerning the amount specified by Cabinet Order as prescribed in the paragraph and the calculation thereof, and is attached with documents as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第五項**  税務署長は、前項の記載又は書類の添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、第三項の規定を適用することができる。
      <sup>art-64-4/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-4/par-5</sup>
      Even in the case where a tax return without entries for the matters or the attachment of documents set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (3), when they find any unavoidable grounds for the person's failure to make entries of such statement or to attach such documents.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第六項**  前二項に定めるもののほか、第三項に規定する政令で定める金額を支出した事業年度における処理その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-64-4/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-4/par-6</sup>
      Beyond what is provided for in the preceding two paragraphs, the disposition in the business year in which a domestic corporation has paid the amount specified by Cabinet Order as prescribed in paragraph (3), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第十一款　完全支配関係がある法人の間の損益通算及び欠損金の通算 — Subsection 11 Aggregation of Profits and Losses and Aggregation of Losses between Corporations with a Full Controlling Interest
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-11</sup>

## 第一目　損益通算及び欠損金の通算 — Division 1 Aggregation of Profits and Losses and Aggregation of Losses
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-11/div-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-11/div-1</sup>

### 第六十四条の五（損益通算） — Aggregation of Profits and Losses
<sup>caption: machine translation, not official</sup>
<sup>art-64-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5</sup>

        **第一項**  通算法人の所得事業年度（通算前所得金額（第五十七条第一項（欠損金の繰越し）、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）、第六十二条の五第五項（現物分配による資産の譲渡）、この条並びに第六十四条の七第六項（欠損金の通算）の規定を適用しないものとして計算した場合における所得の金額をいう。以下この条において同じ。）の生ずる事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）をいう。以下この条において同じ。）終了の日（以下この項及び次項において「基準日」という。）において当該通算法人との間に通算完全支配関係がある他の通算法人の基準日に終了する事業年度において通算前欠損金額（第五十九条第三項及び第四項、第六十二条の五第五項、この条並びに第六十四条の七第六項の規定を適用しないものとして計算した場合における欠損金額をいう。以下この条において同じ。）が生ずる場合には、当該通算法人の当該所得事業年度の通算対象欠損金額は、当該所得事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-64-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-1</sup>
        In the case where, in the business year ending on the base date of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation as of the day on which the income business year of the group tax sharing corporation (meaning a business year in which income before group tax sharing (meaning the amount of income calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), Article 59, paragraphs (3) and (4) (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation), Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), this Article and Article 64-7, paragraph (6) (Aggregation of Losses); the same applies hereinafter in this Article) arises (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation); the same applies hereinafter in this Article) ends (hereinafter referred to as the "base date" in this paragraph and the following paragraph), a deficit before group tax sharing (meaning the net operating loss calculated without applying the provisions of Article 59, paragraphs (3) and (4), Article 62-5, paragraph (5), this Article and Article 64-7, paragraph (6); the same applies hereinafter in this Article) arises, the deficit subject to aggregation for the income business year of the group tax sharing corporation is included in deductible expenses, when calculating the amount of income for the income business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項に規定する通算対象欠損金額とは、第一号に掲げる金額に第二号に掲げる金額が第三号に掲げる金額のうちに占める割合を乗じて計算した金額をいう。
        <sup>art-64-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-2</sup>
        The deficit subject to aggregation prescribed in the preceding paragraph means the amount calculated by multiplying the amount listed in item (i) by the ratio of the amount listed in item (ii) to the amount listed in item (iii):
        <sup>machine translation, not official</sup>

          **一**  前項に規定する他の通算法人の基準日に終了する事業年度において生ずる通算前欠損金額の合計額（当該合計額が第三号に掲げる金額を超える場合には、その超える部分の金額を控除した金額）
          <sup>art-64-5/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-2/item-1</sup>
          the sum of the deficits before group tax sharing arising in the business years ending on the base date of the other group tax sharing corporations prescribed in the preceding paragraph (in the case where that sum exceeds the amount listed in item (iii), the amount obtained by deducting the amount of the excess);
          <sup>machine translation, not official</sup>

          **二**  前項の通算法人の所得事業年度の通算前所得金額
          <sup>art-64-5/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-2/item-2</sup>
          the income before group tax sharing for the income business year of the group tax sharing corporation referred to in the preceding paragraph;
          <sup>machine translation, not official</sup>

          **三**  前項の通算法人の所得事業年度及び同項に規定する他の通算法人の基準日に終了する事業年度の通算前所得金額の合計額
          <sup>art-64-5/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-2/item-3</sup>
          the sum of the income before group tax sharing for the income business year of the group tax sharing corporation referred to in the preceding paragraph and for the business years ending on the base date of the other group tax sharing corporations prescribed in that paragraph.
          <sup>machine translation, not official</sup>

        **第三項**  通算法人の欠損事業年度（通算前欠損金額の生ずる事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）をいう。以下この条において同じ。）終了の日（以下この項及び次項において「基準日」という。）において当該通算法人との間に通算完全支配関係がある他の通算法人の基準日に終了する事業年度において通算前所得金額が生ずる場合には、当該通算法人の当該欠損事業年度の通算対象所得金額は、当該欠損事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-64-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-3</sup>
        In the case where, in the business year ending on the base date of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation as of the day on which the business year showing a loss of the group tax sharing corporation (meaning a business year in which a deficit before group tax sharing arises (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation); the same applies hereinafter in this Article) ends (hereinafter referred to as the "base date" in this paragraph and the following paragraph), income before group tax sharing arises, the income subject to aggregation for the business year showing a loss of the group tax sharing corporation is included in gross profits, when calculating the amount of income for the business year showing a loss.
        <sup>machine translation, not official</sup>

        **第四項**  前項に規定する通算対象所得金額とは、第一号に掲げる金額に第二号に掲げる金額が第三号に掲げる金額のうちに占める割合を乗じて計算した金額をいう。
        <sup>art-64-5/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-4</sup>
        The income subject to aggregation prescribed in the preceding paragraph means the amount calculated by multiplying the amount listed in item (i) by the ratio of the amount listed in item (ii) to the amount listed in item (iii):
        <sup>machine translation, not official</sup>

          **一**  前項に規定する他の通算法人の基準日に終了する事業年度の通算前所得金額の合計額（当該合計額が第三号に掲げる金額を超える場合には、その超える部分の金額を控除した金額）
          <sup>art-64-5/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-4/item-1</sup>
          the sum of the income before group tax sharing for the business years ending on the base date of the other group tax sharing corporations prescribed in the preceding paragraph (in the case where that sum exceeds the amount listed in item (iii), the amount obtained by deducting the amount of the excess);
          <sup>machine translation, not official</sup>

          **二**  前項の通算法人の欠損事業年度において生ずる通算前欠損金額
          <sup>art-64-5/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-4/item-2</sup>
          the deficit before group tax sharing arising in the business year showing a loss of the group tax sharing corporation referred to in the preceding paragraph;
          <sup>machine translation, not official</sup>

          **三**  前項の通算法人の欠損事業年度及び同項に規定する他の通算法人の基準日に終了する事業年度において生ずる通算前欠損金額の合計額
          <sup>art-64-5/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-4/item-3</sup>
          the sum of the deficits before group tax sharing arising in the business year showing a loss of the group tax sharing corporation referred to in the preceding paragraph and in the business years ending on the base date of the other group tax sharing corporations prescribed in that paragraph.
          <sup>machine translation, not official</sup>

        **第五項**  第一項又は第三項の規定を適用する場合において、第一項の通算法人の所得事業年度若しくは同項に規定する他の通算法人の同項に規定する基準日に終了する事業年度又は第三項の通算法人の欠損事業年度若しくは同項に規定する他の通算法人の同項に規定する基準日に終了する事業年度（以下第七項までにおいて「通算事業年度」という。）の通算前所得金額又は通算前欠損金額が当該通算事業年度の第七十四条第一項（確定申告）の規定による申告書に添付された書類に通算前所得金額又は通算前欠損金額として記載された金額（以下この項においてそれぞれ「当初申告通算前所得金額」又は「当初申告通算前欠損金額」という。）と異なるときは、当初申告通算前所得金額を通算前所得金額と、当初申告通算前欠損金額を通算前欠損金額と、それぞれみなす。
        <sup>art-64-5/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-5</sup>
        In applying the provisions of paragraph (1) or paragraph (3), when the income before group tax sharing or the deficit before group tax sharing for the income business year of the group tax sharing corporation referred to in paragraph (1) or the business year ending on the base date prescribed in that paragraph of another group tax sharing corporation prescribed in that paragraph, or for the business year showing a loss of the group tax sharing corporation referred to in paragraph (3) or the business year ending on the base date prescribed in that paragraph of another group tax sharing corporation prescribed in that paragraph (hereinafter referred to as a "group tax sharing business year" up to paragraph (7)), differs from the amount entered as the income before group tax sharing or the deficit before group tax sharing in the documents attached to the return under Article 74, paragraph (1) (Final Returns) for the group tax sharing business year (hereinafter referred to as the "initially reported income before group tax sharing" or the "initially reported deficit before group tax sharing", respectively, in this paragraph), the initially reported income before group tax sharing is deemed to be the income before group tax sharing, and the initially reported deficit before group tax sharing is deemed to be the deficit before group tax sharing, respectively.
        <sup>machine translation, not official</sup>

        **第六項**  通算事業年度（第七十四条第一項の規定による申告書を提出した事業年度に限る。以下この項及び次項において同じ。）のいずれかについて修正申告書の提出又は更正がされる場合において、次に掲げる要件の全てに該当するときは、第一項の通算法人の所得事業年度又は第三項の通算法人の欠損事業年度については、前項の規定は、適用しない。
        <sup>art-64-5/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-6</sup>
        In the case where an amended return is filed or a Reassessment is made with regard to any of the group tax sharing business years (limited to a business year for which a return under Article 74, paragraph (1) has been filed; the same applies hereinafter in this paragraph and the following paragraph), when all of the following requirements are met, the provisions of the preceding paragraph do not apply to the income business year of the group tax sharing corporation referred to in paragraph (1) or the business year showing a loss of the group tax sharing corporation referred to in paragraph (3):
        <sup>machine translation, not official</sup>

          **一**  通算事業年度の全てについて、第七十四条第一項の規定による申告書に当該通算事業年度の所得の金額として記載された金額が零であること又は同項の規定による申告書に当該通算事業年度の欠損金額として記載された金額があること。
          <sup>art-64-5/par-6/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-6/item-1</sup>
          with regard to all of the group tax sharing business years, the amount entered as the amount of income for the group tax sharing business year in the return under Article 74, paragraph (1) is zero, or there is an amount entered as the net operating loss for the group tax sharing business year in the return under that paragraph;
          <sup>machine translation, not official</sup>

          **二**  通算事業年度のいずれかについて、第七十四条第一項の規定による申告書に添付された書類に当該通算事業年度の通算前所得金額として記載された金額が過少であり、又は同項の規定による申告書に添付された書類に当該通算事業年度の通算前欠損金額として記載された金額が過大であること。
          <sup>art-64-5/par-6/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-6/item-2</sup>
          with regard to any of the group tax sharing business years, the amount entered as the income before group tax sharing for the group tax sharing business year in the documents attached to the return under Article 74, paragraph (1) is understated, or the amount entered as the deficit before group tax sharing for the group tax sharing business year in the documents attached to the return under that paragraph is overstated;
          <sup>machine translation, not official</sup>

          **三**  通算事業年度のいずれかについて、この項及び第六十四条の七第八項の規定その他政令で定める規定を適用しないものとして計算した場合における当該通算事業年度の所得の金額が零を超えること。
          <sup>art-64-5/par-6/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-6/item-3</sup>
          with regard to any of the group tax sharing business years, the amount of income for the group tax sharing business year calculated without applying the provisions of this paragraph and Article 64-7, paragraph (8) and any other provisions specified by Cabinet Order exceeds zero.
          <sup>machine translation, not official</sup>

        **第七項**  通算事業年度について前項の規定を適用して修正申告書の提出又は更正がされた後における前二項の規定の適用については、当該修正申告書若しくは当該更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書又はこれらの書類に添付された書類に次の各号に掲げる金額として記載された金額を第七十四条第一項の規定による申告書又は当該申告書に添付された書類に当該各号に掲げる金額として記載された金額とみなす。
        <sup>art-64-5/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-7</sup>
        With regard to the application of the provisions of the preceding two paragraphs after an amended return has been filed or a Reassessment has been made for a group tax sharing business year by applying the provisions of the preceding paragraph, the amount entered as an amount listed in each of the following items in the amended return or in the written notice of Reassessment prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes pertaining to the Reassessment, or in the documents attached to those documents, is deemed to be the amount entered as the amount listed in that item in the return under Article 74, paragraph (1) or in the documents attached to that return:
        <sup>machine translation, not official</sup>

          **一**  当該通算事業年度の通算前所得金額又は通算前欠損金額
          <sup>art-64-5/par-7/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-7/item-1</sup>
          the income before group tax sharing or the deficit before group tax sharing for the group tax sharing business year;
          <sup>machine translation, not official</sup>

          **二**  当該通算事業年度の所得の金額又は欠損金額
          <sup>art-64-5/par-7/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-7/item-2</sup>
          the amount of income or the net operating loss for the group tax sharing business year.
          <sup>machine translation, not official</sup>

        **第八項**  税務署長は、通算法人の各事業年度の所得の金額若しくは欠損金額又は法人税の額の計算につき第五項、第六十四条の七第四項から第七項まで又は第六十九条第十五項若しくは第二十項（外国税額の控除）の規定その他政令で定める規定を適用したならば次に掲げる事実その他の事実が生じ、当該通算法人又は他の通算法人の当該各事業年度終了の日以後に終了する事業年度の所得に対する法人税の負担を不当に減少させる結果となると認めるときは、当該各事業年度及び他の通算法人の当該各事業年度終了の日に終了する事業年度については、第五項の規定を適用しないことができる。
        <sup>art-64-5/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-8</sup>
        When the district director finds that, if the provisions of paragraph (5), Article 64-7, paragraphs (4) through (7) or Article 69, paragraph (15) or paragraph (20) (Foreign Tax Credit) or any other provisions specified by Cabinet Order were applied in calculating the amount of income or the net operating loss, or the amount of corporation tax, for each business year of a group tax sharing corporation, the following facts or other facts would arise and this would result in unreasonably reducing the burden of corporation tax on income for the business years of the group tax sharing corporation or other group tax sharing corporations ending on or after the day of the end of each relevant business year, the district director may decide not to apply the provisions of paragraph (5) with regard to each relevant business year and the business years of the other group tax sharing corporations ending on the day of the end of each relevant business year:
        <sup>machine translation, not official</sup>

          **一**  当該通算法人が当該各事業年度前十年以内に開始した事業年度において生じた欠損金額（第六十四条の七第四項の規定を適用したならば当該各事業年度において第五十七条第一項の規定により損金の額に算入されるものに限る。）を有する場合において、当該各事業年度において欠損金額が生ずること。
          <sup>art-64-5/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-8/item-1</sup>
          the fact that, in the case where the group tax sharing corporation has a net operating loss that arose in a business year that started within ten years before each relevant business year (limited to an amount that would be included in deductible expenses in each relevant business year under Article 57, paragraph (1) if the provisions of Article 64-7, paragraph (4) were applied), a net operating loss arises in each relevant business year;
          <sup>machine translation, not official</sup>

          **二**  当該通算法人又は当該他の通算法人のうちに第六十四条の十第六項（通算制度の取りやめ等）の規定により第六十四条の九第一項（通算承認）の規定による承認（以下この目において「通算承認」という。）の効力を失うことが見込まれるものがある場合において、当該通算法人又は当該他の通算法人に第五十七条第一項の規定の適用がある欠損金額があること。
          <sup>art-64-5/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-8/item-2</sup>
          the fact that, in the case where, among the group tax sharing corporation and the other group tax sharing corporations, there is one whose approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as "group tax sharing approval" in this Division) is expected to cease to be effective under Article 64-10, paragraph (6) (Cancellation of the Group Tax Sharing System, etc.), the group tax sharing corporation or the other group tax sharing corporation has a net operating loss to which the provisions of Article 57, paragraph (1) apply.
          <sup>machine translation, not official</sup>

        **第九項**  第五項から前項までに定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-5/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-5/par-9</sup>
        Beyond what is provided for in paragraph (5) to the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十四条の六（損益通算の対象となる欠損金額の特例） — Special Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses
<sup>caption: machine translation, not official</sup>
<sup>art-64-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6</sup>

        **第一項**  通算法人（第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人に限る。以下この項において同じ。）が、通算承認の効力が生じた日の五年前の日又は当該通算法人の設立の日のうちいずれか遅い日から当該通算承認の効力が生じた日まで継続して当該通算法人に係る通算親法人（当該通算法人が通算親法人である場合には、他の通算法人のいずれか）との間に支配関係がある場合として政令で定める場合に該当しない場合において、当該通算承認の効力が生じた後に当該通算法人と他の通算法人とが共同で事業を行う場合として政令で定める場合に該当しないときは、当該通算法人の当該事業年度（第六十四条の十四第一項（特定資産に係る譲渡等損失額の損金不算入）の規定の適用がある事業年度を除く。）において生ずる前条第一項に規定する通算前欠損金額（第四項の規定の適用がある場合には、同項の規定によりないものとされる金額を控除した金額）のうち当該事業年度の適用期間（当該通算承認の効力が生じた日から同日以後三年を経過する日と当該通算法人が当該通算法人に係る通算親法人との間に最後に支配関係を有することとなつた日（当該通算法人が通算親法人である場合には、他の通算法人のうち当該通算法人との間に最後に支配関係を有することとなつた日が最も早いものとの間に最後に支配関係を有することとなつた日。次項第一号において「支配関係発生日」という。）以後五年を経過する日とのうちいずれか早い日までの期間をいう。）において生ずる特定資産譲渡等損失額に達するまでの金額は、同条の規定の適用については、ないものとする。
        <sup>art-64-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6/par-1</sup>
        In the case where a group tax sharing corporation (limited to a corporation listed in any of the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System) or any of the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System); hereinafter the same applies in this paragraph) does not fall under the case specified by Cabinet Order as a case where it has had a controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, any of the other group tax sharing corporations) continuously from the day five years before the day on which the group tax sharing approval became effective or the date of establishment of the group tax sharing corporation, whichever is later, until the day on which the group tax sharing approval became effective, when the case does not fall under the case specified by Cabinet Order as a case where the group tax sharing corporation and another group tax sharing corporation conduct business jointly after the group tax sharing approval became effective, the amount, out of the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in the business year of the group tax sharing corporation (excluding a business year to which the provisions of Article 64-14, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) apply) (in the case where the provisions of paragraph (4) apply, the amount obtained by deducting the amount deemed not to exist under that paragraph), that is up to the net operating loss on the transfer of specified assets arising in the application period of the business year (meaning the period from the day on which the group tax sharing approval became effective until the day on which three years have elapsed from that day or the day on which five years have elapsed from the day on which the group tax sharing corporation last came to have a controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, the day on which it last came to have a controlling interest with the one, among the other group tax sharing corporations, whose day of last coming to have a controlling interest with the group tax sharing corporation is the earliest; referred to as the "date the controlling interest arose" in item (i) of the following paragraph), whichever is earlier), is deemed not to exist with regard to the application of the provisions of that Article.
        <sup>machine translation, not official</sup>

        **第二項**  前項に規定する特定資産譲渡等損失額とは、第一号に掲げる金額から第二号に掲げる金額を控除した金額をいう。
        <sup>art-64-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6/par-2</sup>
        The net operating loss on the transfer of specified assets prescribed in the preceding paragraph means the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
        <sup>machine translation, not official</sup>

          **一**  通算法人が有する資産（棚卸資産、帳簿価額が少額であるものその他の政令で定めるものを除く。）で支配関係発生日の属する事業年度開始の日前から有していたもの（これに準ずるものとして政令で定めるものを含む。次号において「特定資産」という。）の譲渡、評価換え、貸倒れ、除却その他の事由による損失の額として政令で定める金額の合計額
          <sup>art-64-6/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6/par-2/item-1</sup>
          the sum of the amounts specified by Cabinet Order as the amounts of losses due to the transfer, revaluation, bad debts, removal or other grounds of the assets held by the group tax sharing corporation (excluding inventory, assets with a small book value and any other assets specified by Cabinet Order) that it has held since before the first day of the business year containing the date the controlling interest arose (including those specified by Cabinet Order as being equivalent thereto; referred to as "specified assets" in the following item);
          <sup>machine translation, not official</sup>

          **二**  特定資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額の合計額
          <sup>art-64-6/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6/par-2/item-2</sup>
          the sum of the amounts specified by Cabinet Order as the amounts of profits due to the transfer, revaluation or other grounds of specified assets.
          <sup>machine translation, not official</sup>

        **第三項**  第一項の通算法人の多額の償却費の額が生ずる事業年度として政令で定める事業年度における同項の規定の適用については、同項中「当該事業年度（第六十四条の十四第一項（特定資産に係る譲渡等損失額の損金不算入）の規定の適用がある事業年度を除く。）において生ずる前条第一項に規定する通算前欠損金額（第四項の規定の適用がある場合には、同項の規定によりないものとされる金額を控除した金額）のうち当該事業年度の適用期間」とあるのは「適用期間」と、「において生ずる特定資産譲渡等損失額に達するまでの金額」とあるのは「内の日の属する第三項に規定する政令で定める事業年度において生ずる前条第一項に規定する通算前欠損金額」とする。
        <sup>art-64-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6/par-3</sup>
        With regard to the application of the provisions of paragraph (1) in a business year of the group tax sharing corporation referred to in that paragraph that is specified by Cabinet Order as a business year in which a large amount of depreciation allowances arises, the phrase "the amount, out of the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in the business year of the group tax sharing corporation (excluding a business year to which the provisions of Article 64-14, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) apply) (in the case where the provisions of paragraph (4) apply, the amount obtained by deducting the amount deemed not to exist under that paragraph), that is up to the net operating loss on the transfer of specified assets arising in the application period of the business year" in that paragraph is deemed to be replaced with "the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in the business year specified by Cabinet Order prescribed in paragraph (3) that contains a day within the application period of the group tax sharing corporation".
        <sup>machine translation, not official</sup>

        **第四項**  通算法人の各事業年度において第六十四条の八（通算法人の合併等があつた場合の欠損金の損金算入）の規定により損金の額に算入される金額がある場合において、同条の他の内国法人の同条の規定の適用がある欠損金額の生じた事業年度につきこの条の規定を適用したならばないものとされる金額（当該他の内国法人が残余財産が確定した内国法人である場合において、当該他の内国法人に株主等が二以上あるときは、当該ないものとされる金額に相当する金額を当該他の内国法人の発行済株式又は出資（当該他の内国法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該通算法人の有する当該他の内国法人の株式又は出資の数又は金額を乗じて計算した金額。以下この項において「制限対象額」という。）があるときは、当該通算法人の当該各事業年度において生ずる前条第一項に規定する通算前欠損金額のうち制限対象額に達するまでの金額は、同条の規定の適用については、ないものとする。
        <sup>art-64-6/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6/par-4</sup>
        In the case where there is an amount to be included in deductible expenses under Article 64-8 (Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation) in each business year of a group tax sharing corporation, when there is an amount that would be deemed not to exist if the provisions of this Article were applied to the business year in which the net operating loss of the other domestic corporation referred to in that Article to which the provisions of that Article apply arose (in the case where the other domestic corporation is a domestic corporation whose residual assets have been determined and the other domestic corporation has two or more shareholders, etc., the amount calculated by dividing the amount equivalent to the amount deemed not to exist by the total number or the total amount of the other domestic corporation's issued shares or capital contributions (excluding the shares that the other domestic corporation holds in itself and the capital contributions made thereby) and then multiplying the result by the number or the amount of the shares of or capital contributions to the other domestic corporation held by the group tax sharing corporation; hereinafter referred to as the "amount subject to restriction" in this paragraph), the amount, out of the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in each relevant business year of the group tax sharing corporation, that is up to the amount subject to restriction is deemed not to exist with regard to the application of the provisions of that Article.
        <sup>machine translation, not official</sup>

        **第五項**  第一項に規定する特定資産譲渡等損失額から控除することができる金額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-6/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-6/par-5</sup>
        The amount that may be deducted from the net operating loss on the transfer of specified assets prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十四条の七（欠損金の通算） — Aggregation of Losses
<sup>caption: machine translation, not official</sup>
<sup>art-64-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7</sup>

        **第一項**  通算法人及び通算法人であつた内国法人に係る第五十七条第一項（欠損金の繰越し）の規定の適用については、次の各号（通算法人であつた内国法人にあつては、第四号）に定めるところによる。
        <sup>art-64-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1</sup>
        With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to a group tax sharing corporation and a domestic corporation that was a group tax sharing corporation, it is as provided in the following items (in the case of a domestic corporation that was a group tax sharing corporation, item (iv)):
        <sup>machine translation, not official</sup>

          **一**  通算子法人の第五十七条第一項の規定の適用を受ける事業年度（以下この条において「適用事業年度」という。）開始の日前十年以内に開始した各事業年度の開始の日又は終了の日のいずれかが当該適用事業年度終了の日に終了する当該通算子法人に係る通算親法人の事業年度開始の日（以下第三号までにおいて「開始日」という。）前十年以内に開始した当該通算親法人の各事業年度（当該通算親法人が開始日から起算して十年前の日以後に設立された法人である場合には、当該各事業年度に相当する期間として政令で定める期間。以下この号において「親法人十年内事業年度等」という。）の開始の日又は終了の日と異なる場合には、親法人十年内事業年度等の期間を当該通算子法人の適用事業年度開始の日前十年以内に開始した各事業年度とする。
          <sup>art-64-7/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-1</sup>
          in the case where the first day or the last day of any of the business years that started within ten years before the first day of the business year of a group tax sharing subsidiary corporation to which the provisions of Article 57, paragraph (1) apply (hereinafter referred to as the "applicable business year" in this Article) differs from the first day or the last day of the business years of the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation that started within ten years before the first day of the business year of the group tax sharing parent corporation ending on the day of the end of the applicable business year (hereinafter referred to as the "start date" up to item (iii)) (in the case where the group tax sharing parent corporation is a corporation established on or after the day ten years before the start date, counting from the start date, the period specified by Cabinet Order as the period equivalent to those business years; hereinafter referred to as the "parent corporation's business years within the past ten years, etc." in this item), the periods of the parent corporation's business years within the past ten years, etc. are to be the business years of the group tax sharing subsidiary corporation that started within ten years before the first day of the applicable business year;
          <sup>machine translation, not official</sup>

          **二**  通算法人の適用事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この条において同じ。）開始の日前十年以内に開始した各事業年度（当該通算法人が前号の規定の適用がある通算子法人である場合には、同号の規定を適用した場合における開始日前十年以内に開始した各事業年度。以下この条において「十年内事業年度」という。）において生じた欠損金額は、イ及びロに掲げる金額の合計額（ハに掲げる金額がある場合には当該金額を加算した金額とし、ニに掲げる金額がある場合には当該金額を控除した金額とする。）とする。
          <sup>art-64-7/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2</sup>
          the net operating loss that arose in each business year that started within ten years before the first day of the applicable business year of a group tax sharing corporation (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; the same applies hereinafter in this Article) (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation to which the provisions of the preceding item apply, each business year that started within ten years before the start date in the case where the provisions of that item are applied; hereinafter referred to as a "business year within the ten years" in this Article) is to be the sum of the amounts listed in (a) and (b) (in the case where there is an amount listed in (c), the amount obtained by adding that amount, and in the case where there is an amount listed in (d), the amount obtained by deducting that amount):
          <sup>machine translation, not official</sup>

            **イ**  当該十年内事業年度に係る当該通算法人の対応事業年度（当該通算法人の事業年度（前号の規定の適用がある場合には、その適用がないものとした場合における事業年度。イにおいて同じ。）で当該十年内事業年度の期間内にその開始の日がある事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）をいう。以下この条において同じ。）において生じた欠損金額（第五十七条第二項の規定によりその事業年度の欠損金額とみなされたものを含み、次に掲げるものを除く。以下この条において同じ。）のうち特定欠損金額
            <sup>art-64-7/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-1</sup>
            the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years (meaning a business year of the group tax sharing corporation (in the case where the provisions of the preceding item apply, a business year in the case where those provisions are not applied; the same applies in (a)) whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day); the same applies hereinafter in this Article) (including an amount deemed to be the net operating loss of that business year under Article 57, paragraph (2), and excluding the following; the same applies hereinafter in this Article):
            <sup>machine translation, not official</sup>

              **（１）**  第五十七条第一項の規定により適用事業年度前の各事業年度の所得の金額の計算上損金の額に算入された金額（当該各事業年度においてこの条の規定の適用を受けた場合には、第四号の規定により当該各事業年度の所得の金額の計算上損金の額に算入された金額とされる金額）の合計額
              <sup>art-64-7/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-1/sub2-1</sup>
              the sum of the amounts included in deductible expenses when calculating the amount of income for each business year prior to the applicable business year under Article 57, paragraph (1) (in the case where the provisions of this Article were applied in each such business year, the amounts deemed under item (iv) to be the amounts included in deductible expenses when calculating the amount of income for each such business year);
              <sup>machine translation, not official</sup>

              **（２）**  第五十七条第四項から第六項まで、第八項若しくは第九項又は第五十八条第一項（青色申告書を提出しなかつた事業年度の欠損金の特例）の規定によりないものとされたもの
              <sup>art-64-7/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-1/sub2-2</sup>
              the amount deemed not to exist under Article 57, paragraphs (4) through (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed);
              <sup>machine translation, not official</sup>

              **（３）**  第五十七条の二第一項（特定株主等によつて支配された欠損等法人の欠損金の繰越しの不適用）の規定により第五十七条第一項の規定を適用しないものとされたもの
              <sup>art-64-7/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-1/sub2-3</sup>
              the amount to which the provisions of Article 57, paragraph (1) are deemed not to apply under Article 57-2, paragraph (1) (Non-application of a Carryover of Losses for a Corporation Showing a Loss. That Is Controlled by Specified Shareholders);
              <sup>machine translation, not official</sup>

              **（４）**  第八十条（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたもの
              <sup>art-64-7/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-1/sub2-4</sup>
              the amount used as the basis of the calculation of the amount to be refunded under Article 80 (Refund by Carryback of Loss).
              <sup>machine translation, not official</sup>

            **ロ**  当該十年内事業年度に係る当該通算法人の対応事業年度において生じた欠損金額のうち特定欠損金額以外の金額
            <sup>art-64-7/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-2</sup>
            the amount other than the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years;
            <sup>machine translation, not official</sup>

            **ハ**  （１）に掲げる金額に（２）に掲げる金額が（２）及び（３）に掲げる金額の合計額（ハ及びニにおいて「所得合計額」という。）のうちに占める割合を乗じて計算した金額（ニにおいて「非特定欠損金配賦額」という。）がロに掲げる金額を超える場合におけるその超える部分の金額（所得合計額が零である場合には、零）
            <sup>art-64-7/par-1/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3</sup>
            in the case where the amount calculated by multiplying the amount listed in (1) by the ratio of the amount listed in (2) to the sum of the amounts listed in (2) and (3) (referred to as the "aggregate income amount" in (c) and (d)) (referred to as the "allocated non-specified deficit" in (d)) exceeds the amount listed in (b), the amount of the excess (in the case where the aggregate income amount is zero, zero):
            <sup>machine translation, not official</sup>

              **（１）**  当該通算法人及び他の通算法人（当該通算法人の適用事業年度終了の日において当該通算法人との間に通算完全支配関係があるもので、同日にその事業年度が終了するものに限る。以下この項、第四項及び第五項において同じ。）の事業年度（前号の規定の適用がある場合には、その適用がないものとした場合における事業年度。（１）において同じ。）で当該十年内事業年度の期間内にその開始の日がある事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）において生じた欠損金額のうち特定欠損金額以外の金額の合計額
              <sup>art-64-7/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3/sub2-1</sup>
              the sum of the amounts other than the specified net operating loss, out of the net operating losses that arose in the business years of the group tax sharing corporation and other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with the group tax sharing corporation as of the day of the end of the applicable business year of the group tax sharing corporation and whose business year ends on that day; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) (in the case where the provisions of the preceding item apply, business years in the case where those provisions are not applied; the same applies in (1)) whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day);
              <sup>machine translation, not official</sup>

              **（２）**  当該通算法人の適用事業年度の損金算入限度額（第五十七条第一項ただし書（同条第十一項の規定により読み替えて適用する場合を含む。）に規定する損金算入限度額をいう。以下この条において同じ。）から次に掲げる金額の合計額を控除した金額
              <sup>art-64-7/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3/sub2-2</sup>
              the amount obtained by deducting the sum of the following amounts from the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation (meaning the limit on inclusion in deductible expenses prescribed in the proviso to Article 57, paragraph (1) (including as applied by replacing terms pursuant to paragraph (11) of that Article); the same applies hereinafter in this Article):
              <sup>machine translation, not official</sup>

                **（ｉ）**  この号の規定により当該十年内事業年度前の各十年内事業年度において生じた欠損金額とされた金額で第五十七条第一項の規定により適用事業年度の所得の金額の計算上損金の額に算入される金額の合計額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1</sup>
                the sum of the amounts, out of the amounts deemed under this item to be the net operating losses that arose in each business year within the ten years prior to the business year within the ten years, that are to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  当該十年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額で第五十七条第一項の規定により適用事業年度の所得の金額の計算上損金の額に算入される金額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-2/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3/sub2-2/sub3-2</sup>
                the amount, out of the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, that is to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

              **（３）**  当該通算法人の適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額から次に掲げる金額の合計額を控除した金額の合計額
              <sup>art-64-7/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3/sub2-3</sup>
              the sum of the amounts obtained by deducting the sum of the following amounts from the limit on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year of the group tax sharing corporation:
              <sup>machine translation, not official</sup>

                **（ｉ）**  この号の規定により当該十年内事業年度開始の日前に開始した当該他の通算法人の各事業年度において生じた欠損金額とされた金額で第五十七条第一項の規定により適用事業年度終了の日に終了する当該他の通算法人の事業年度の所得の金額の計算上損金の額に算入される金額の合計額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1</sup>
                the sum of the amounts, out of the amounts deemed under this item to be the net operating losses that arose in each business year of the other group tax sharing corporation that started before the first day of the business year within the ten years, that are to be included in deductible expenses when calculating the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  当該十年内事業年度の期間内にその開始の日がある当該他の通算法人の事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）において生じた特定欠損金額で第五十七条第一項の規定により適用事業年度終了の日に終了する当該他の通算法人の事業年度の所得の金額の計算上損金の額に算入される金額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-3/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-3/sub2-3/sub3-2</sup>
                the amount, out of the specified net operating loss that arose in the business year of the other group tax sharing corporation whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day), that is to be included in deductible expenses when calculating the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year under Article 57, paragraph (1).
                <sup>machine translation, not official</sup>

            **ニ**  非特定欠損金配賦額がロに掲げる金額に満たない場合におけるその満たない部分の金額（所得合計額が零である場合には、零）
            <sup>art-64-7/par-1/item-2/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-2/sub-4</sup>
            in the case where the allocated non-specified deficit is less than the amount listed in (b), the amount of the shortfall (in the case where the aggregate income amount is zero, zero).
            <sup>machine translation, not official</sup>

          **三**  前号の規定により通算法人の十年内事業年度において生じた欠損金額とされた金額のうち第五十七条第一項ただし書に規定する超える部分の金額は、次に掲げる金額の合計額とする。
          <sup>art-64-7/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3</sup>
          the amount of the excess prescribed in the proviso to Article 57, paragraph (1), out of the amount deemed under the preceding item to be the net operating loss that arose in the business year within the ten years of a group tax sharing corporation, is to be the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  当該十年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が、当該特定欠損金額のうち当該十年内事業年度に係る欠損控除前所得金額（第五十七条第一項本文の規定を適用せず、かつ、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）並びに第六十二条の五第五項（現物分配による資産の譲渡）の規定を適用しないものとして計算した場合における適用事業年度の所得の金額から前号ハ（２）（ｉ）に掲げる金額を控除した金額をいう。（２）において同じ。）に達するまでの金額に、（１）に掲げる金額が（２）及び（３）に掲げる金額の合計額のうちに占める割合（当該合計額が零である場合には零とし、当該割合が一を超える場合には一とする。）を乗じて計算した金額（以下この条において「特定損金算入限度額」という。）を超える場合におけるその超える部分の金額
            <sup>art-64-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3/sub-1</sup>
            in the case where the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years exceeds the amount calculated by multiplying the amount, out of that specified net operating loss, up to the income before loss deduction for the business year within the ten years (meaning the amount obtained by deducting the amount listed in (c), (2), (i) of the preceding item from the amount of income for the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation) and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind); the same applies in (2)), by the ratio of the amount listed in (1) to the sum of the amounts listed in (2) and (3) (in the case where that sum is zero, zero, and in the case where that ratio exceeds one, one) (hereinafter referred to as the "specified limit on inclusion in deductible expenses" in this Article), the amount of the excess:
            <sup>machine translation, not official</sup>

              **（１）**  当該通算法人の適用事業年度の損金算入限度額及び当該適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額の合計額から前号ハ（２）（ｉ）及び（３）（ｉ）に掲げる金額の合計額を控除した金額
              <sup>art-64-7/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3/sub-1/sub2-1</sup>
              the amount obtained by deducting the sum of the amounts listed in (c), (2), (i) and (c), (3), (i) of the preceding item from the sum of the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation and the limits on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year;
              <sup>machine translation, not official</sup>

              **（２）**  当該十年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額のうち当該十年内事業年度に係る欠損控除前所得金額に達するまでの金額
              <sup>art-64-7/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3/sub-1/sub2-2</sup>
              the amount, out of the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, up to the income before loss deduction for the business year within the ten years;
              <sup>machine translation, not official</sup>

              **（３）**  当該十年内事業年度の期間内にその開始の日がある当該他の通算法人の事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）において生じた特定欠損金額のうち当該十年内事業年度に係る他の欠損控除前所得金額（第五十七条第一項本文の規定を適用せず、かつ、第五十九条第三項及び第四項並びに第六十二条の五第五項の規定を適用しないものとして計算した場合における適用事業年度終了の日に終了する当該他の通算法人の事業年度の所得の金額から前号ハ（３）（ｉ）に掲げる金額を控除した金額をいう。第四項及び第九項第四号において同じ。）に達するまでの金額の合計額
              <sup>art-64-7/par-1/item-3/sub-1/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3/sub-1/sub2-3</sup>
              the sum of the amounts, out of the specified net operating losses that arose in the business years of the other group tax sharing corporations whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day), up to the other income before loss deduction for the business year within the ten years (meaning the amount obtained by deducting the amount listed in (c), (3), (i) of the preceding item from the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5); the same applies in paragraph (4) and paragraph (9), item (iv)).
              <sup>machine translation, not official</sup>

            **ロ**  前号の規定により当該通算法人の当該十年内事業年度において生じた欠損金額とされた金額（同号イに掲げる金額を除く。ロにおいて「非特定欠損金額」という。）が、当該非特定欠損金額に（１）に掲げる金額が（２）に掲げる金額のうちに占める割合（（２）に掲げる金額が零である場合には零とし、当該割合が一を超える場合には一とする。次号ロ及び第五項において「非特定損金算入割合」という。）を乗じて計算した金額（第五項及び第九項第七号において「非特定損金算入限度額」という。）を超える場合におけるその超える部分の金額
            <sup>art-64-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3/sub-2</sup>
            in the case where the amount deemed under the preceding item to be the net operating loss that arose in the business year within the ten years of the group tax sharing corporation (excluding the amount listed in (a) of that item; referred to as the "non-specified deficit" in (b)) exceeds the amount calculated by multiplying the non-specified deficit by the ratio of the amount listed in (1) to the amount listed in (2) (in the case where the amount listed in (2) is zero, zero, and in the case where that ratio exceeds one, one; referred to as the "non-specified deductible ratio" in (b) of the following item and paragraph (5)) (referred to as the "non-specified deduction limit" in paragraph (5) and paragraph (9), item (vii)), the amount of the excess:
            <sup>machine translation, not official</sup>

              **（１）**  当該通算法人の適用事業年度の損金算入限度額及び当該適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額の合計額から前号ハ（２）（ｉ）及び（ｉｉ）並びに（３）（ｉ）及び（ｉｉ）に掲げる金額の合計額を控除した金額
              <sup>art-64-7/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3/sub-2/sub2-1</sup>
              the amount obtained by deducting the sum of the amounts listed in (c), (2), (i) and (ii) and (c), (3), (i) and (ii) of the preceding item from the sum of the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation and the limits on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year;
              <sup>machine translation, not official</sup>

              **（２）**  当該十年内事業年度に係る前号ハ（１）に掲げる金額
              <sup>art-64-7/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-3/sub-2/sub2-2</sup>
              the amount listed in (c), (1) of the preceding item pertaining to the business year within the ten years.
              <sup>machine translation, not official</sup>

          **四**  適用事業年度後の事業年度における第五十七条第一項の規定の適用については、各事業年度（第一号の規定の適用がある場合には、その適用がないものとした場合における事業年度。以下この号において同じ。）において生じた欠損金額で同項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入された金額（第十一項において「損金算入欠損金額」という。）は、次に掲げる金額の合計額とする。
          <sup>art-64-7/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-4</sup>
          with regard to the application of the provisions of Article 57, paragraph (1) in business years after the applicable business year, the amount, out of the net operating loss that arose in each business year (in the case where the provisions of item (i) apply, a business year in the case where those provisions are not applied; the same applies hereinafter in this item), included in deductible expenses when calculating the amount of income for the applicable business year under that paragraph (referred to as the "net operating loss included in deductible expenses" in paragraph (11)) is to be the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  当該各事業年度において生じた特定欠損金額のうち当該各事業年度に係る十年内事業年度に係る特定損金算入限度額に達するまでの金額
            <sup>art-64-7/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-4/sub-1</sup>
            the amount, out of the specified net operating loss that arose in each relevant business year, up to the specified limit on inclusion in deductible expenses pertaining to the business year within the ten years pertaining to each relevant business year;
            <sup>machine translation, not official</sup>

            **ロ**  当該各事業年度において生じた欠損金額（特定欠損金額を除く。）に当該欠損金額に係る非特定損金算入割合を乗じて計算した金額
            <sup>art-64-7/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-1/item-4/sub-2</sup>
            the amount calculated by multiplying the net operating loss (excluding the specified net operating loss) that arose in each relevant business year by the non-specified deductible ratio pertaining to that net operating loss.
            <sup>machine translation, not official</sup>

        **第二項**  前項第二号から第四号までに規定する特定欠損金額とは、次に掲げる金額をいう。
        <sup>art-64-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-2</sup>
        The specified net operating loss prescribed in items (ii) through (iv) of the preceding paragraph means the following amounts:
        <sup>machine translation, not official</sup>

          **一**  通算法人（第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人に限る。）の最初通算事業年度（通算承認の効力が生じた日以後最初に終了する事業年度（通算子法人の事業年度にあつては、当該通算子法人に係る通算親法人の事業年度終了の日に終了するものに限る。）をいう。次号及び次項において同じ。）開始の日前十年以内に開始した各事業年度において生じた欠損金額
          <sup>art-64-7/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-2/item-1</sup>
          the net operating loss that arose in each business year that started within ten years before the first day of the first group tax sharing business year (meaning the business year that first ends on or after the day on which the group tax sharing approval became effective (in the case of a business year of a group tax sharing subsidiary corporation, limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation); the same applies in the following item and the following paragraph) of a group tax sharing corporation (limited to a corporation listed in any of the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System) or any of the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System));
          <sup>machine translation, not official</sup>

          **二**  通算法人を合併法人とする適格合併（被合併法人が当該通算法人との間に通算完全支配関係がない法人（他の通算法人で最初通算事業年度が終了していないものを含む。）であるものに限る。）が行われたこと又は通算法人との間に完全支配関係（当該通算法人による完全支配関係又は第二条第十二号の七の六（定義）に規定する相互の関係に限る。）がある他の内国法人で当該通算法人が発行済株式若しくは出資の全部若しくは一部を有するもの（当該通算法人との間に通算完全支配関係がないもの（他の通算法人で最初通算事業年度が終了していないものを含む。）に限る。）の残余財産が確定したことに基因して第五十七条第二項の規定によりこれらの通算法人の欠損金額とみなされた金額
          <sup>art-64-7/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-2/item-2</sup>
          the amount deemed to be the net operating loss of the relevant group tax sharing corporation under Article 57, paragraph (2) due to a qualified merger in which a group tax sharing corporation is the acquiring corporation (limited to one in which the acquired corporation is a corporation that does not have a group tax sharing full controlling interest with the group tax sharing corporation (including another group tax sharing corporation whose first group tax sharing business year has not ended)) having been effected, or due to the residual assets of another domestic corporation that has a full controlling interest with a group tax sharing corporation (limited to a full controlling interest held by the group tax sharing corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6 (Definitions)) and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation (limited to one that does not have a group tax sharing full controlling interest with the group tax sharing corporation (including another group tax sharing corporation whose first group tax sharing business year has not ended)) having been determined;
          <sup>machine translation, not official</sup>

          **三**  通算法人に該当する事業年度において生じた欠損金額のうち前条の規定によりないものとされたもの
          <sup>art-64-7/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-2/item-3</sup>
          the amount deemed not to exist under the preceding Article, out of the net operating loss that arose in a business year in which the corporation fell under the category of a group tax sharing corporation.
          <sup>machine translation, not official</sup>

        **第三項**  通算法人を合併法人とする適格合併（被合併法人が他の通算法人（最初通算事業年度が終了していないものを除く。）であるものに限る。）が行われたこと又は通算法人との間に通算完全支配関係（当該通算法人による通算完全支配関係又は第二条第十二号の七の六に規定する相互の関係に限る。）がある他の通算法人で当該通算法人が発行済株式若しくは出資の全部若しくは一部を有するもの（最初通算事業年度が終了していないものを除く。）の残余財産が確定したことに基因して第五十七条第二項の規定によりこれらの通算法人の欠損金額とみなされた金額のうち当該被合併法人又は他の通算法人の前項に規定する特定欠損金額（以下この条において「特定欠損金額」という。）に達するまでの金額は、これらの通算法人の特定欠損金額とみなす。
        <sup>art-64-7/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-3</sup>
        Of the amount deemed to be the net operating loss of the relevant group tax sharing corporation under Article 57, paragraph (2) due to a qualified merger in which a group tax sharing corporation is the acquiring corporation (limited to one in which the acquired corporation is another group tax sharing corporation (excluding one whose first group tax sharing business year has not ended)) having been effected, or due to the residual assets of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation (limited to a group tax sharing full controlling interest held by the group tax sharing corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6) and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation (excluding one whose first group tax sharing business year has not ended) having been determined, the amount up to the specified net operating loss prescribed in the preceding paragraph of the acquired corporation or the other group tax sharing corporation (hereinafter referred to as the "specified net operating loss" in this Article) is deemed to be the specified net operating loss of the relevant group tax sharing corporation.
        <sup>machine translation, not official</sup>

        **第四項**  第一項の場合において、通算法人の適用事業年度終了の日に終了する他の通算法人の事業年度（以下この条において「他の事業年度」という。）の損金算入限度額が当初申告損金算入限度額（当該他の事業年度の第七十四条第一項（確定申告）の規定による申告書に添付された書類に当該他の事業年度の損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なるときは当初申告損金算入限度額を損金算入限度額とみなし、当該他の事業年度開始の日前十年以内に開始した各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち第五十七条第一項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額又は当該各事業年度に係る他の欠損控除前所得金額が当初申告欠損金額若しくは当初申告特定欠損金額、当初申告損金算入額若しくは当初申告特定損金算入額又は他の当初申告欠損控除前所得金額（それぞれ当該申告書に添付された書類に当該各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち同項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額又は当該各事業年度に係る他の欠損控除前所得金額として記載された金額をいう。以下この項において同じ。）と異なるときは当初申告欠損金額若しくは当初申告特定欠損金額、当初申告損金算入額若しくは当初申告特定損金算入額又は他の当初申告欠損控除前所得金額を当該各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち同条第一項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額又は当該各事業年度に係る他の欠損控除前所得金額とみなす。
        <sup>art-64-7/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-4</sup>
        In the case referred to in paragraph (1), when the limit on inclusion in deductible expenses for the business year of another group tax sharing corporation ending on the day of the end of the applicable business year of a group tax sharing corporation (hereinafter referred to as the "other business year" in this Article) differs from the initially reported limit on inclusion in deductible expenses (meaning the amount entered as the limit on inclusion in deductible expenses for the other business year in the documents attached to the return under Article 74, paragraph (1) (Final Returns) for the other business year; the same applies hereinafter in this paragraph), the initially reported limit on inclusion in deductible expenses is deemed to be the limit on inclusion in deductible expenses, and when the net operating loss or the specified net operating loss that arose in each business year that started within ten years before the first day of the other business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1), or the other income before loss deduction pertaining to each such business year differs from the initially reported net operating loss or the initially reported specified net operating loss, the initially reported amount included in deductible expenses or the initially reported specified amount included in deductible expenses, or the other initially reported income before loss deduction (meaning the amount entered, respectively, as the net operating loss or the specified net operating loss that arose in each such business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under that paragraph, or the other income before loss deduction pertaining to each such business year in the documents attached to the return; the same applies hereinafter in this paragraph), the initially reported net operating loss or the initially reported specified net operating loss, the initially reported amount included in deductible expenses or the initially reported specified amount included in deductible expenses, or the other initially reported income before loss deduction is deemed to be the net operating loss or the specified net operating loss that arose in each such business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under paragraph (1) of that Article, or the other income before loss deduction pertaining to each such business year.
        <sup>machine translation, not official</sup>

        **第五項**  通算法人の適用事業年度の損金算入限度額が当該適用事業年度の当初申告損金算入限度額（当該適用事業年度の第七十四条第一項の規定による申告書に添付された書類に当該適用事業年度の損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なり、当該適用事業年度に係る各対応事業年度において生じた欠損金額若しくは特定欠損金額が当初申告欠損金額若しくは当初申告特定欠損金額（それぞれ当該申告書に添付された書類に当該各対応事業年度において生じた欠損金額又は特定欠損金額として記載された金額をいう。以下この項において同じ。）と異なり、又は当該適用事業年度に係る各十年内事業年度に係る特定損金算入限度額若しくは非特定損金算入限度額が当初申告特定損金算入限度額若しくは当初申告非特定損金算入限度額（それぞれ当該申告書に添付された書類に当該各十年内事業年度に係る特定損金算入限度額又は非特定損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なる場合には、第五十七条第一項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入される欠損金額は、第一項の規定にかかわらず、次に掲げる金額の合計額とする。
        <sup>art-64-7/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5</sup>
        In the case where the limit on inclusion in deductible expenses for the applicable business year of a group tax sharing corporation differs from the initially reported limit on inclusion in deductible expenses for the applicable business year (meaning the amount entered as the limit on inclusion in deductible expenses for the applicable business year in the documents attached to the return under Article 74, paragraph (1) for the applicable business year; the same applies hereinafter in this paragraph), the net operating loss or the specified net operating loss that arose in each corresponding business year pertaining to the applicable business year differs from the initially reported net operating loss or the initially reported specified net operating loss (meaning the amount entered, respectively, as the net operating loss or the specified net operating loss that arose in each such corresponding business year in the documents attached to the return; the same applies hereinafter in this paragraph), or the specified limit on inclusion in deductible expenses or the non-specified deduction limit pertaining to each business year within the ten years pertaining to the applicable business year differs from the initially reported specified limit on inclusion in deductible expenses or the initially reported non-specified limit on inclusion in deductible expenses (meaning the amount entered, respectively, as the specified limit on inclusion in deductible expenses or the non-specified deduction limit pertaining to each such business year within the ten years in the documents attached to the return; the same applies hereinafter in this paragraph), the net operating loss to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1) is, notwithstanding the provisions of paragraph (1), to be the sum of the following amounts:
        <sup>machine translation, not official</sup>

          **一**  当該適用事業年度の当初申告損金算入限度額を当該適用事業年度の損金算入限度額とみなし、かつ、当該適用事業年度に係る各対応事業年度の当初申告欠損金額及び当初申告特定欠損金額並びに当該適用事業年度に係る各十年内事業年度に係る当初申告特定損金算入限度額及び当初申告非特定損金算入限度額をそれぞれ当該各対応事業年度において生じた欠損金額及び特定欠損金額並びに当該各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額とみなした場合における各十年内事業年度に係る被配賦欠損金控除額（第一項第二号ハに掲げる金額に非特定損金算入割合を乗じて計算した金額をいう。）の合計額
          <sup>art-64-7/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-1</sup>
          the sum of the deduction amounts for losses allocated in (meaning the amount calculated by multiplying the amount listed in paragraph (1), item (ii), (c) by the non-specified deductible ratio) pertaining to each business year within the ten years in the case where the initially reported limit on inclusion in deductible expenses for the applicable business year is deemed to be the limit on inclusion in deductible expenses for the applicable business year, and the initially reported net operating loss and the initially reported specified net operating loss for each corresponding business year pertaining to the applicable business year and the initially reported specified limit on inclusion in deductible expenses and the initially reported non-specified limit on inclusion in deductible expenses pertaining to each business year within the ten years pertaining to the applicable business year are deemed to be, respectively, the net operating loss and the specified net operating loss that arose in each such corresponding business year and the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each such business year within the ten years;
          <sup>machine translation, not official</sup>

          **二**  イに掲げる金額をないものと、ロに掲げる金額を当該通算法人の当該適用事業年度の損金算入限度額とし、かつ、第一項第二号及び第三号の規定を適用しないものとした場合に第五十七条第一項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入される金額
          <sup>art-64-7/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2</sup>
          the amount to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1) in the case where the amount listed in (a) is deemed not to exist, the amount listed in (b) is treated as the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation, and the provisions of paragraph (1), items (ii) and (iii) are not applied:
          <sup>machine translation, not official</sup>

            **イ**  当該適用事業年度に係る各対応事業年度において生じた欠損金額のうち、当該適用事業年度の当初申告損金算入限度額を当該適用事業年度の損金算入限度額とみなし、かつ、当該各対応事業年度の当初申告欠損金額及び当初申告特定欠損金額並びに当該適用事業年度に係る各十年内事業年度に係る当初申告特定損金算入限度額及び当初申告非特定損金算入限度額をそれぞれ当該各対応事業年度において生じた欠損金額及び特定欠損金額並びに当該各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額とみなした場合における当該各対応事業年度に係る配賦欠損金控除額（第一項第二号ニに掲げる金額に非特定損金算入割合を乗じて計算した金額をいう。）
            <sup>art-64-7/par-5/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-1</sup>
            out of the net operating loss that arose in each corresponding business year pertaining to the applicable business year, the deduction amount for losses allocated out (meaning the amount calculated by multiplying the amount listed in paragraph (1), item (ii), (d) by the non-specified deductible ratio) pertaining to each such corresponding business year in the case where the initially reported limit on inclusion in deductible expenses for the applicable business year is deemed to be the limit on inclusion in deductible expenses for the applicable business year, and the initially reported net operating loss and the initially reported specified net operating loss for each corresponding business year pertaining to the applicable business year and the initially reported specified limit on inclusion in deductible expenses and the initially reported non-specified limit on inclusion in deductible expenses pertaining to each business year within the ten years pertaining to the applicable business year are deemed to be, respectively, the net operating loss and the specified net operating loss that arose in each such corresponding business year and the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each such business year within the ten years;
            <sup>machine translation, not official</sup>

            **ロ**  当該通算法人の当該適用事業年度の損金算入限度額（（１）に掲げる金額がある場合には当該金額を加算した金額とし、（２）に掲げる金額がある場合には当該金額を控除した金額とする。）から前号に掲げる金額を控除した金額
            <sup>art-64-7/par-5/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-2</sup>
            the amount obtained by deducting the amount listed in the preceding item from the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation (in the case where there is an amount listed in (1), the amount obtained by adding that amount, and in the case where there is an amount listed in (2), the amount obtained by deducting that amount):
            <sup>machine translation, not official</sup>

              **（１）**  当初損金算入超過額（（ｉ）に掲げる金額が（ｉｉ）に掲げる金額を超える場合におけるその超える部分の金額をいう。）
              <sup>art-64-7/par-5/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-2/sub2-1</sup>
              the initial deduction excess (meaning, in the case where the amount listed in (i) exceeds the amount listed in (ii), the amount of the excess):
              <sup>machine translation, not official</sup>

                **（ｉ）**  当該申告書に添付された書類に第五十七条第一項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入される金額として記載された金額
                <sup>art-64-7/par-5/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-2/sub2-1/sub3-1</sup>
                the amount entered in the documents attached to the return as the amount to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  当該通算法人の当該適用事業年度の当初申告損金算入限度額
                <sup>art-64-7/par-5/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-2/sub2-1/sub3-2</sup>
                the initially reported limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation.
                <sup>machine translation, not official</sup>

              **（２）**  当初損金算入不足額（（１）（ｉ）に掲げる金額が（１）（ｉｉ）に掲げる金額に満たない場合におけるその満たない部分の金額をいう。（２）において同じ。）に損金算入不足割合（他の当初損金算入超過額（他の通算法人の（ｉ）に掲げる金額が当該他の通算法人の（ｉｉ）に掲げる金額を超える場合におけるその超える部分の金額をいう。）の合計額が当初損金算入不足額及び他の当初損金算入不足額（他の通算法人の（ｉ）に掲げる金額が当該他の通算法人の（ｉｉ）に掲げる金額に満たない場合におけるその満たない部分の金額をいう。）の合計額のうちに占める割合（当該合計額が零である場合には、零）をいう。）を乗じて計算した金額
              <sup>art-64-7/par-5/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-2/sub2-2</sup>
              the amount calculated by multiplying the initial deduction shortfall (meaning, in the case where the amount listed in (1), (i) is less than the amount listed in (1), (ii), the amount of the shortfall; the same applies in (2)) by the deduction shortfall ratio (meaning the ratio of the sum of the other initial deduction excesses (meaning, in the case where the amount listed in (i) of another group tax sharing corporation exceeds the amount listed in (ii) of that other group tax sharing corporation, the amount of the excess) to the sum of the initial deduction shortfall and the other initial deduction shortfalls (meaning, in the case where the amount listed in (i) of another group tax sharing corporation is less than the amount listed in (ii) of that other group tax sharing corporation, the amount of the shortfall) (in the case where that sum is zero, zero)):
              <sup>machine translation, not official</sup>

                **（ｉ）**  第五十七条第一項の規定により他の事業年度の所得の金額の計算上損金の額に算入される金額（前項の規定により損金の額に算入される金額とみなされる金額がある場合には、そのみなされる金額）
                <sup>art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1</sup>
                the amount to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1) (in the case where there is an amount deemed under the preceding paragraph to be the amount to be included in deductible expenses, that deemed amount);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  他の事業年度の損金算入限度額（前項の規定により損金算入限度額とみなされる金額がある場合には、そのみなされる金額）
                <sup>art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2</sup>
                the limit on inclusion in deductible expenses for the other business year (in the case where there is an amount deemed under the preceding paragraph to be the limit on inclusion in deductible expenses, that deemed amount).
                <sup>machine translation, not official</sup>

        **第六項**  通算法人の適用事業年度に係る各十年内事業年度のいずれかについて、当該十年内事業年度に係る当該通算法人の対応事業年度において生じた欠損金額のうち特定欠損金額以外の金額が当該十年内事業年度に係る前項第二号イに掲げる金額に満たない場合には、その満たない部分の金額に相当する金額は、当該適用事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-64-7/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-6</sup>
        In the case where, with regard to any of the business years within the ten years pertaining to the applicable business year of a group tax sharing corporation, the amount other than the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, is less than the amount listed in item (ii), (a) of the preceding paragraph pertaining to the business year within the ten years, the amount equivalent to the amount of the shortfall is included in gross profits, when calculating the amount of income for the applicable business year.
        <sup>machine translation, not official</sup>

        **第七項**  通算法人の適用事業年度（当該通算法人が第五十七条第十一項各号に掲げる内国法人に該当する場合における当該通算法人の当該各号に定める事業年度を除く。）において前項の規定の適用がある場合における第五項（第二号ロに係る部分に限る。）の規定の適用については、損金算入限度額は、次に掲げる金額の合計額とする。
        <sup>art-64-7/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-7</sup>
        With regard to the application of the provisions of paragraph (5) (limited to the part pertaining to item (ii), (b)) in the case where the provisions of the preceding paragraph apply in the applicable business year of a group tax sharing corporation (excluding, in the case where the group tax sharing corporation falls under the category of a domestic corporation listed in any of the items of Article 57, paragraph (11), the business year of the group tax sharing corporation specified in that item), the limit on inclusion in deductible expenses is to be the sum of the following amounts:
        <sup>machine translation, not official</sup>

          **一**  第五十七条第一項本文の規定を適用せず、かつ、第五十九条第三項及び第四項並びに第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用事業年度の所得の金額（次号において「益金算入後所得金額」という。）のうち前項の規定により当該適用事業年度の所得の金額の計算上益金の額に算入される金額に達するまでの金額
          <sup>art-64-7/par-7/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-7/item-1</sup>
          the amount, out of the amount of income for the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5) (referred to as the "income after inclusion in gross profit" in the following item), up to the amount included in gross profits when calculating the amount of income for the applicable business year under the preceding paragraph;
          <sup>machine translation, not official</sup>

          **二**  益金算入後所得金額から前項の規定により当該適用事業年度の所得の金額の計算上益金の額に算入される金額を控除した金額の百分の五十に相当する金額
          <sup>art-64-7/par-7/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-7/item-2</sup>
          the amount equivalent to 50 percent of the amount obtained by deducting the amount included in gross profits when calculating the amount of income for the applicable business year under the preceding paragraph from the income after inclusion in gross profit.
          <sup>machine translation, not official</sup>

        **第八項**  通算法人の適用事業年度又は他の事業年度のいずれかについて修正申告書の提出又は更正がされる場合において、次に掲げる場合のいずれかに該当するときは、当該適用事業年度については、第四項から前項までの規定は、適用しない。
        <sup>art-64-7/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-8</sup>
        In the case where an amended return is filed or a Reassessment is made with regard to the applicable business year or the other business year of a group tax sharing corporation, when the case falls under any of the following cases, the provisions of paragraph (4) through the preceding paragraph do not apply to the applicable business year:
        <sup>machine translation, not official</sup>

          **一**  第六十四条の五第六項（損益通算）の規定の適用がある場合
          <sup>art-64-7/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-8/item-1</sup>
          the case where the provisions of Article 64-5, paragraph (6) (Aggregation of Profits and Losses) apply;
          <sup>machine translation, not official</sup>

          **二**  第六十四条の五第八項の規定の適用がある場合
          <sup>art-64-7/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-8/item-2</sup>
          the case where the provisions of Article 64-5, paragraph (8) apply.
          <sup>machine translation, not official</sup>

        **第九項**  通算法人の適用事業年度又は他の事業年度について前項（第一号に係る部分に限る。）の規定を適用して修正申告書の提出又は更正がされた後における第四項から第七項までの規定の適用については、当該修正申告書又は当該更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書に添付された書類に次の各号に掲げる金額として記載された金額を第七十四条第一項の規定による申告書に添付された書類に当該各号に掲げる金額として記載された金額とみなす。
        <sup>art-64-7/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9</sup>
        With regard to the application of the provisions of paragraphs (4) through (7) after an amended return has been filed or a Reassessment has been made for the applicable business year or the other business year of a group tax sharing corporation by applying the provisions of the preceding paragraph (limited to the part pertaining to item (i)), the amount entered as an amount listed in each of the following items in the documents attached to the amended return or to the written notice of Reassessment prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes pertaining to the Reassessment is deemed to be the amount entered as the amount listed in that item in the documents attached to the return under Article 74, paragraph (1):
        <sup>machine translation, not official</sup>

          **一**  当該他の事業年度の損金算入限度額
          <sup>art-64-7/par-9/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9/item-1</sup>
          the limit on inclusion in deductible expenses for the other business year;
          <sup>machine translation, not official</sup>

          **二**  当該他の事業年度開始の日前十年以内に開始した各事業年度において生じた欠損金額及び特定欠損金額
          <sup>art-64-7/par-9/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9/item-2</sup>
          the net operating loss and the specified net operating loss that arose in each business year that started within ten years before the first day of the other business year;
          <sup>machine translation, not official</sup>

          **三**  前号に掲げる金額のうち第五十七条第一項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額
          <sup>art-64-7/par-9/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9/item-3</sup>
          the amount, out of the amount listed in the preceding item, to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1);
          <sup>machine translation, not official</sup>

          **四**  当該他の事業年度開始の日前十年以内に開始した各事業年度に係る他の欠損控除前所得金額
          <sup>art-64-7/par-9/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9/item-4</sup>
          the other income before loss deduction pertaining to each business year that started within ten years before the first day of the other business year;
          <sup>machine translation, not official</sup>

          **五**  当該適用事業年度の損金算入限度額
          <sup>art-64-7/par-9/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9/item-5</sup>
          the limit on inclusion in deductible expenses for the applicable business year;
          <sup>machine translation, not official</sup>

          **六**  当該適用事業年度に係る各対応事業年度において生じた欠損金額及び特定欠損金額
          <sup>art-64-7/par-9/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9/item-6</sup>
          the net operating loss and the specified net operating loss that arose in each corresponding business year pertaining to the applicable business year;
          <sup>machine translation, not official</sup>

          **七**  当該適用事業年度に係る各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額
          <sup>art-64-7/par-9/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-9/item-7</sup>
          the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each business year within the ten years pertaining to the applicable business year.
          <sup>machine translation, not official</sup>

        **第十項**  第一項の規定は、同項の通算法人が適用事業年度の第七十四条第一項の規定による申告書を提出した場合に限り、適用する。ただし、第八項（第二号に係る部分に限る。）の規定により第四項から第七項までの規定が適用されない場合は、この限りでない。
        <sup>art-64-7/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-10</sup>
        The provisions of paragraph (1) apply only in the case where the group tax sharing corporation referred to in that paragraph has filed a return under Article 74, paragraph (1) for the applicable business year; provided, however, that this does not apply in the case where the provisions of paragraphs (4) through (7) are not applied pursuant to the provisions of paragraph (8) (limited to the part pertaining to item (ii)).
        <sup>machine translation, not official</sup>

        **第十一項**  前項に定めるもののほか、第五項の規定の適用がある場合における損金算入欠損金額の計算その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-7/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-7/par-11</sup>
        Beyond what is provided for in the preceding paragraph, the calculation of the net operating loss included in deductible expenses in the case where the provisions of paragraph (5) apply and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十四条の八（通算法人の合併等があつた場合の欠損金の損金算入） — Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-64-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-8</sup>

        **第一項**  通算法人を合併法人とする合併で当該通算法人との間に通算完全支配関係（これに準ずる関係として政令で定める関係を含む。以下この条において同じ。）がある他の内国法人を被合併法人とするものが行われた場合（当該合併の日が当該通算法人に係る通算親法人の事業年度開始の日又は当該他の内国法人が当該通算法人に係る通算親法人との間に通算完全支配関係を有することとなつた日である場合を除く。）又は通算法人との間に通算完全支配関係がある他の内国法人で当該通算法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合（当該残余財産の確定の日が当該通算法人に係る通算親法人の事業年度終了の日である場合を除く。）において、これらの他の内国法人の当該合併の日の前日又は当該残余財産の確定の日の属する事業年度において生じた欠損金額があるときは、当該欠損金額に相当する金額（当該残余財産が確定した他の内国法人に株主等が二以上ある場合には、当該欠損金額に相当する金額を当該他の内国法人の発行済株式又は出資（当該他の内国法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該通算法人の有する当該他の内国法人の株式又は出資の数又は金額を乗じて計算した金額）は、これらの通算法人の当該合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（その終了の日がこれらの通算法人に係る通算親法人の事業年度終了の日であることその他の政令で定める要件に該当する事業年度に限る。）の所得の金額の計算上、損金の額に算入する。
        <sup>art-64-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-8/par-1</sup>
        In the case where a merger has been effected in which a group tax sharing corporation is the acquiring corporation and another domestic corporation that has a group tax sharing full controlling interest (including a relationship specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this Article) with the group tax sharing corporation is the acquired corporation (excluding the case where the date of the merger is the first day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation or the day on which the other domestic corporation came to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation), or in the case where the residual assets of another domestic corporation that has a group tax sharing full controlling interest with a group tax sharing corporation and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation have been determined (excluding the case where the date of the determination of residual assets is the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation), when there is a net operating loss that arose in the business year of the other domestic corporation containing the day preceding the date of the merger or the date of the determination of residual assets, the amount equivalent to the net operating loss (in the case where the other domestic corporation whose residual assets have been determined has two or more shareholders, etc., the amount calculated by dividing the amount equivalent to the net operating loss by the total number or the total amount of the other domestic corporation's issued shares or capital contributions (excluding the shares that the other domestic corporation holds in itself and the capital contributions made thereby) and then multiplying the result by the number or the amount of the shares of or capital contributions to the other domestic corporation held by the group tax sharing corporation) is included in deductible expenses, when calculating the amount of income for the business year of the relevant group tax sharing corporation containing the date of the merger or the business year containing the day following the date of the determination of residual assets (limited to a business year that meets the requirements specified by Cabinet Order, such as the requirement that its last day be the day of the end of the business year of the group tax sharing parent corporation pertaining to the relevant group tax sharing corporation).
        <sup>machine translation, not official</sup>

## 第二目　損益通算及び欠損金の通算のための承認 — Division 2 Approval for Aggregation of Profits and Losses and Aggregation of Losses
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-11/div-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-11/div-2</sup>

### 第六十四条の九（通算承認） — Group Tax Sharing Approval
<sup>caption: machine translation, not official</sup>
<sup>art-64-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9</sup>

        **第一項**  内国法人が前目の規定の適用を受けようとする場合には、当該内国法人及び当該内国法人との間に完全支配関係がある他の内国法人の全て（親法人（内国法人である普通法人又は協同組合等のうち、第一号から第七号までに掲げる法人及び第六号又は第七号に掲げる法人に類する法人として政令で定める法人のいずれにも該当しない法人をいう。以下この項において同じ。）及び当該親法人との間に当該親法人による完全支配関係（第三号から第十号までに掲げる法人及び外国法人が介在しないものとして政令で定める関係に限る。以下この目において同じ。）がある他の内国法人（第三号から第十号までに掲げる法人を除く。次項において同じ。）に限る。）が、国税庁長官の承認を受けなければならない。
        <sup>art-64-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1</sup>
        In the case where a domestic corporation wishes to receive the application of the provisions of the preceding Division, the domestic corporation and all of the other domestic corporations that have a full controlling interest with the domestic corporation (limited to a parent corporation (meaning an ordinary corporation or a cooperative, etc. that is a domestic corporation and that falls under neither the corporations listed in items (i) through (vii) nor a corporation specified by Cabinet Order as being similar to a corporation listed in item (vi) or item (vii); hereinafter the same applies in this paragraph) and other domestic corporations that have, with the parent corporation, a full controlling interest held by the parent corporation (limited to a relationship specified by Cabinet Order as one in which no corporation listed in items (iii) through (x) or foreign corporation intervenes; hereinafter the same applies in this Division) (excluding the corporations listed in items (iii) through (x); the same applies in the following paragraph)) must obtain the approval of the Commissioner of the National Tax Agency:
        <sup>machine translation, not official</sup>

          **一**  清算中の法人
          <sup>art-64-9/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-1</sup>
          corporation under liquidation proceedings;
          <sup>machine translation, not official</sup>

          **二**  普通法人（外国法人を除く。）又は協同組合等との間に当該普通法人又は協同組合等による完全支配関係がある法人
          <sup>art-64-9/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-2</sup>
          corporation having a relationship with an ordinary corporation (excluding a foreign corporation) or cooperative, etc. in which such ordinary corporation or cooperative, etc. has a full controlling interest;
          <sup>machine translation, not official</sup>

          **三**  次条第一項の承認を受けた法人でその承認を受けた日の属する事業年度終了の日の翌日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないもの
          <sup>art-64-9/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-3</sup>
          corporation that has obtained the approval under paragraph (1) of the following Article and for which the period from the day following the day of the end of the business year containing the day on which it obtained the approval until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed;
          <sup>machine translation, not official</sup>

          **四**  第百二十七条第二項（青色申告の承認の取消し）の規定による通知を受けた法人でその通知を受けた日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないもの
          <sup>art-64-9/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-4</sup>
          corporation that has received a notice under Article 127, paragraph (2) (Rescission of Approval to File a Blue Return) and for which the period from the day on which it received the notice until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed;
          <sup>machine translation, not official</sup>

          **五**  第百二十八条（青色申告の取りやめ）に規定する届出書の提出をした法人でその届出書を提出した日から同日以後一年を経過する日の属する事業年度終了の日までの期間を経過していないもの
          <sup>art-64-9/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-5</sup>
          corporation that has submitted the report prescribed in Article 128 (Cancellation of a Blue Return) and for which the period from the day on which it submitted the report until the day of the end of the business year containing the day on which one year has elapsed from that day has not yet elapsed;
          <sup>machine translation, not official</sup>

          **六**  投資法人
          <sup>art-64-9/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-6</sup>
          investment corporation;
          <sup>machine translation, not official</sup>

          **七**  特定目的会社
          <sup>art-64-9/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-7</sup>
          specific purpose company;
          <sup>machine translation, not official</sup>

          **八**  普通法人以外の法人
          <sup>art-64-9/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-8</sup>
          corporation other than an ordinary corporation;
          <sup>machine translation, not official</sup>

          **九**  破産手続開始の決定を受けた法人
          <sup>art-64-9/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-9</sup>
          corporation that has received an order commencing bankruptcy proceedings;
          <sup>machine translation, not official</sup>

          **十**  その他政令で定める法人
          <sup>art-64-9/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-1/item-10</sup>
          any other corporation specified by Cabinet Order.
          <sup>machine translation, not official</sup>

        **第二項**  内国法人（前項に規定する親法人及び当該親法人との間に当該親法人による完全支配関係がある他の内国法人に限る。）は、同項の規定による承認（以下この目及び次目において「通算承認」という。）を受けようとする場合には、当該親法人の前目の規定の適用を受けようとする最初の事業年度開始の日の三月前の日までに、当該親法人及び他の内国法人の全ての連名で、当該開始の日その他財務省令で定める事項を記載した申請書を当該親法人の納税地の所轄税務署長を経由して、国税庁長官に提出しなければならない。
        <sup>art-64-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-2</sup>
        When a domestic corporation (limited to the parent corporation prescribed in the preceding paragraph and other domestic corporations that have, with the parent corporation, a full controlling interest held by the parent corporation) wishes to obtain the approval under that paragraph (hereinafter referred to as "group tax sharing approval" in this Division and the following Division), it must submit an application form stating the first day of the first business year in which the parent corporation wishes to receive the application of the provisions of the preceding Division and other matters specified by Ministry of Finance Order, to the Commissioner of the National Tax Agency via the competent district director with jurisdiction over the place for tax payment of the parent corporation, by the day three months before that first day, jointly in the names of all of the parent corporation and the other domestic corporations.
        <sup>machine translation, not official</sup>

        **第三項**  国税庁長官は、前項の申請書の提出があつた場合において、次の各号のいずれかに該当する事実があるときは、その申請を却下することができる。
        <sup>art-64-9/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3</sup>
        In the case where an application form set forth in the preceding paragraph has been submitted, when there is any of the facts falling under any of the following items, the Commissioner of the National Tax Agency may deny the application:
        <sup>machine translation, not official</sup>

          **一**  通算予定法人（第一項に規定する親法人又は前項に規定する他の内国法人をいう。以下この項において同じ。）のいずれかがその申請を行つていないこと。
          <sup>art-64-9/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3/item-1</sup>
          any of the prospective group tax sharing corporations (meaning the parent corporation prescribed in paragraph (1) or the other domestic corporations prescribed in the preceding paragraph; the same applies hereinafter in this paragraph) has not made the application;
          <sup>machine translation, not official</sup>

          **二**  その申請を行つている法人に通算予定法人以外の法人が含まれていること。
          <sup>art-64-9/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3/item-2</sup>
          the corporations making the application include a corporation other than a prospective group tax sharing corporation;
          <sup>machine translation, not official</sup>

          **三**  その申請を行つている通算予定法人につき次のいずれかに該当する事実があること。
          <sup>art-64-9/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3/item-3</sup>
          with regard to a prospective group tax sharing corporation making the application, there is any of the following facts:
          <sup>machine translation, not official</sup>

            **イ**  所得の金額又は欠損金額及び法人税の額の計算が適正に行われ難いと認められること。
            <sup>art-64-9/par-3/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3/item-3/sub-1</sup>
            it is found that the amount of income or the net operating loss and the amount of corporation tax are difficult to calculate properly;
            <sup>machine translation, not official</sup>

            **ロ**  前目の規定の適用を受けようとする事業年度において、帳簿書類の備付け、記録又は保存が第百二十六条第一項（青色申告法人の帳簿書類）に規定する財務省令で定めるところに従つて行われることが見込まれないこと。
            <sup>art-64-9/par-3/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3/item-3/sub-2</sup>
            it is not expected that, in the business year in which it wishes to receive the application of the provisions of the preceding Division, books and documents will be kept, recorded or preserved as specified by Ministry of Finance Order prescribed in Article 126, paragraph (1) (Books and Documents of Corporations Filing Blue Returns);
            <sup>machine translation, not official</sup>

            **ハ**  その備え付ける帳簿書類に取引の全部又は一部を隠蔽し、又は仮装して記載し、又は記録していることその他不実の記載又は記録があると認められる相当の理由があること。
            <sup>art-64-9/par-3/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3/item-3/sub-3</sup>
            there are justifiable grounds for deeming that the books and documents that it keeps contain any entry or record made by concealing or falsifying the whole or a part of any transactions, or any other false entry or record;
            <sup>machine translation, not official</sup>

            **ニ**  法人税の負担を不当に減少させる結果となると認められること。
            <sup>art-64-9/par-3/item-3/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-3/item-3/sub-4</sup>
            it is found that the result would be to unreasonably reduce the burden of corporation tax.
            <sup>machine translation, not official</sup>

        **第四項**  第二項の申請につき第一項に規定する親法人に対して通算承認の処分があつた場合には、第二項に規定する他の内国法人（同項に規定する最初の事業年度開始の時に当該親法人との間に完全支配関係があるものに限る。次項及び第六項において同じ。）の全てにつき、その通算承認があつたものとみなす。
        <sup>art-64-9/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-4</sup>
        In the case where a disposition of group tax sharing approval has been made for the parent corporation prescribed in paragraph (1) with regard to the application under paragraph (2), the group tax sharing approval is deemed to have been given to all of the other domestic corporations prescribed in paragraph (2) (limited to those that have a full controlling interest with the parent corporation as of the start of the first business year prescribed in that paragraph; the same applies in the following paragraph and paragraph (6)).
        <sup>machine translation, not official</sup>

        **第五項**  第二項の申請書の提出があつた場合（第七項の規定の適用を受けて当該申請書の提出があつた場合を除く。）において、第二項に規定する最初の事業年度開始の日の前日までにその申請につき通算承認又は却下の処分がなかつたときは、第一項に規定する親法人及び第二項に規定する他の内国法人の全てにつき、その開始の日においてその通算承認があつたものとみなす。
        <sup>art-64-9/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-5</sup>
        In the case where an application form under paragraph (2) has been submitted (excluding the case where the application form has been submitted by applying the provisions of paragraph (7)), when no disposition of group tax sharing approval or denial has been made with regard to the application by the day preceding the first day of the first business year prescribed in paragraph (2), the group tax sharing approval is deemed to have been given on that first day to all of the parent corporation prescribed in paragraph (1) and the other domestic corporations prescribed in paragraph (2).
        <sup>machine translation, not official</sup>

        **第六項**  前二項の場合において、通算承認は、第一項に規定する親法人及び第二項に規定する他の内国法人の全てにつき、同項に規定する最初の事業年度開始の日から、その効力を生ずる。
        <sup>art-64-9/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-6</sup>
        In the cases referred to in the preceding two paragraphs, the group tax sharing approval becomes effective for all of the parent corporation prescribed in paragraph (1) and the other domestic corporations prescribed in paragraph (2) from the first day of the first business year prescribed in that paragraph.
        <sup>machine translation, not official</sup>

        **第七項**  第一項に規定する親法人の前目の規定の適用を受けようとする最初の事業年度が設立事業年度（設立の日の属する事業年度をいう。以下この項及び第九項において同じ。）である場合にあつては第二項に規定する三月前の日を当該親法人の設立事業年度開始の日から一月を経過する日と当該設立事業年度終了の日から二月前の日とのいずれか早い日（次項において「設立年度申請期限」という。）とし、第一項に規定する親法人（設立事業年度終了の時に第六十四条の十一第一項（通算制度の開始に伴う資産の時価評価損益）に規定する時価評価資産その他の政令で定めるものを有するもの（同項第一号に掲げるものを除く。）を除く。）の同目の規定の適用を受けようとする最初の事業年度が設立事業年度の翌事業年度である場合（当該設立事業年度が三月に満たない場合に限る。）にあつては第二項に規定する三月前の日を当該親法人の設立事業年度終了の日と当該設立事業年度の翌事業年度終了の日から二月前の日とのいずれか早い日（次項において「設立翌年度申請期限」という。）として、第二項の規定を適用する。
        <sup>art-64-9/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-7</sup>
        The provisions of paragraph (2) apply by deeming the day three months before prescribed in paragraph (2) to be, in the case where the first business year in which the parent corporation prescribed in paragraph (1) wishes to receive the application of the provisions of the preceding Division is the business year of establishment (meaning the business year containing the date of establishment; the same applies hereinafter in this paragraph and paragraph (9)), the day on which one month has elapsed from the first day of the business year of establishment of the parent corporation or the day two months before the last day of the business year of establishment, whichever is earlier (referred to as the "application deadline for the year of establishment" in the following paragraph), and, in the case where the first business year in which the parent corporation prescribed in paragraph (1) (excluding one that holds, as of the end of the business year of establishment, assets evaluated by fair value prescribed in Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System) or any other assets specified by Cabinet Order (excluding one listed in item (i) of that paragraph)) wishes to receive the application of the provisions of that Division is the following business year after the business year of establishment (limited to the case where the business year of establishment is less than three months), the last day of the business year of establishment of the parent corporation or the day two months before the last day of the following business year after the business year of establishment, whichever is earlier (referred to as the "application deadline for the year following establishment" in the following paragraph).
        <sup>machine translation, not official</sup>

        **第八項**  前項の規定は、第一項に規定する親法人が、設立年度申請期限又は設立翌年度申請期限までに前項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類を当該親法人の納税地の所轄税務署長を経由して国税庁長官に提出した場合に限り、適用する。
        <sup>art-64-9/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-8</sup>
        The provisions of the preceding paragraph apply only in the case where the parent corporation prescribed in paragraph (1) has submitted a document stating that it is to receive the application of the provisions of the preceding paragraph and other matters specified by Ministry of Finance Order, to the Commissioner of the National Tax Agency via the competent district director with jurisdiction over the place for tax payment of the parent corporation, by the application deadline for the year of establishment or the application deadline for the year following establishment.
        <sup>machine translation, not official</sup>

        **第九項**  第七項の規定の適用を受けて第二項の申請書の提出があつた場合において、当該申請書を提出した日から二月を経過する日までにその申請につき通算承認又は却下の処分がなかつたときは、第一項に規定する親法人及び第二項に規定する他の内国法人（当該申請に係る申請特例年度（第七項の規定の適用を受けて通算承認を受けて前目の規定の適用を受けようとする最初の事業年度をいう。以下この条において同じ。）開始の時に当該親法人との間に完全支配関係があるものに限る。次項において同じ。）の全てにつき、当該二月を経過する日（当該親法人の設立事業年度の翌事業年度が当該申請特例年度であり、かつ、当該翌事業年度開始の日が当該二月を経過する日後である場合には、当該開始の日）においてその通算承認があつたものとみなす。
        <sup>art-64-9/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-9</sup>
        In the case where an application form under paragraph (2) has been submitted by applying the provisions of paragraph (7), when no disposition of group tax sharing approval or denial has been made with regard to the application by the day on which two months have elapsed from the day on which the application form was submitted, the group tax sharing approval is deemed to have been given, on the day on which those two months have elapsed (in the case where the business year following the business year of establishment of the parent corporation is the special application year and the first day of that following business year is after the day on which those two months have elapsed, that first day), to all of the parent corporation prescribed in paragraph (1) and the other domestic corporations prescribed in paragraph (2) (limited to those that have a full controlling interest with the parent corporation as of the start of the special application year pertaining to the application (meaning the first business year in which a corporation wishes to receive the application of the provisions of the preceding Division by obtaining group tax sharing approval by applying the provisions of paragraph (7); the same applies hereinafter in this Article); the same applies in the following paragraph).
        <sup>machine translation, not official</sup>

        **第十項**  第七項の規定の適用を受けて行つた第二項の申請につき通算承認を受けた場合には、その通算承認は、第六項の規定にかかわらず、次の各号に掲げる法人の区分に応じ当該各号に定める日から、その効力を生ずる。
        <sup>art-64-9/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-10</sup>
        In the case where group tax sharing approval has been obtained with regard to an application under paragraph (2) made by applying the provisions of paragraph (7), the group tax sharing approval becomes effective, notwithstanding the provisions of paragraph (6), from the day specified in each of the following items in accordance with the category of corporations listed in those items:
        <sup>machine translation, not official</sup>

          **一**  申請特例年度開始の日の前日の属する事業年度終了の時に第六十四条の十一第一項に規定する時価評価資産その他の政令で定めるものを有する第二項に規定する他の内国法人（同条第一項第二号に掲げるものを除く。以下この号において「時価評価法人」という。）及び当該時価評価法人が発行済株式又は出資を直接又は間接に保有する第二項に規定する他の内国法人　当該申請特例年度終了の日の翌日
          <sup>art-64-9/par-10/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-10/item-1</sup>
          other domestic corporations prescribed in paragraph (2) that hold, as of the end of the business year containing the day preceding the first day of the special application year, assets evaluated by fair value prescribed in Article 64-11, paragraph (1) or any other assets specified by Cabinet Order (excluding one listed in paragraph (1), item (ii) of that Article; referred to as a "corporation subject to fair valuation" in this item), and other domestic corporations prescribed in paragraph (2) whose issued shares or capital contributions are directly or indirectly held by the corporation subject to fair valuation: the day following the last day of the special application year;
          <sup>machine translation, not official</sup>

          **二**  第一項に規定する親法人及び第二項に規定する他の内国法人のうち、前号に掲げる法人以外の法人　申請特例年度開始の日
          <sup>art-64-9/par-10/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-10/item-2</sup>
          corporations other than those listed in the preceding item, out of the parent corporation prescribed in paragraph (1) and the other domestic corporations prescribed in paragraph (2): the first day of the special application year.
          <sup>machine translation, not official</sup>

        **第十一項**  第二項に規定する他の内国法人が通算親法人との間に当該通算親法人による完全支配関係を有することとなつた場合（第十四条第八項（第二号に係る部分に限る。）（事業年度の特例）の規定の適用を受ける場合を除く。）には、当該他の内国法人については、当該完全支配関係を有することとなつた日（同条第八項（第一号に係る部分に限る。次項各号において同じ。）の規定の適用を受ける場合にあつては、同日の前日の属する同条第八項第一号に規定する特例決算期間の末日の翌日。以下この項において同じ。）において通算承認があつたものとみなす。この場合において、その通算承認は、当該完全支配関係を有することとなつた日から、その効力を生ずるものとする。
        <sup>art-64-9/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-11</sup>
        In the case where another domestic corporation prescribed in paragraph (2) has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation (excluding the case where the provisions of Article 14, paragraph (8) (limited to the part pertaining to item (ii)) (Special Provisions on Business Years) apply), group tax sharing approval is deemed to have been given to the other domestic corporation on the day on which it came to have the full controlling interest (in the case where the provisions of paragraph (8) of that Article (limited to the part pertaining to item (i); the same applies in the items of the following paragraph) apply, the day following the last day of the special settlement period prescribed in paragraph (8), item (i) of that Article that contains the day preceding that day; hereinafter the same applies in this paragraph). In this case, the group tax sharing approval is to become effective from the day on which it came to have the full controlling interest.
        <sup>machine translation, not official</sup>

        **第十二項**  第二項に規定する他の内国法人が申請特例年度において第七項の規定の適用を受けて通算承認を受ける第一項に規定する親法人との間に当該親法人による完全支配関係を有することとなつた場合（第十四条第八項（第二号に係る部分に限る。）の規定の適用を受ける場合を除く。）には、前項の規定にかかわらず、次の各号に掲げる法人の区分に応じ当該各号に定める日においてその通算承認があつたものとみなす。この場合において、その通算承認は、当該各号に定める日から、その効力を生ずるものとする。
        <sup>art-64-9/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-12</sup>
        In the case where another domestic corporation prescribed in paragraph (2) has come to have, in the special application year, with the parent corporation prescribed in paragraph (1) that obtains group tax sharing approval by applying the provisions of paragraph (7), a full controlling interest held by that parent corporation (excluding the case where the provisions of Article 14, paragraph (8) (limited to the part pertaining to item (ii)) apply), the group tax sharing approval is deemed to have been given, notwithstanding the provisions of the preceding paragraph, on the day specified in each of the following items in accordance with the category of corporations listed in those items. In this case, the group tax sharing approval is to become effective from the day specified in each of those items:
        <sup>machine translation, not official</sup>

          **一**  当該完全支配関係を有することとなつた日の前日の属する事業年度終了の時に第六十四条の十二第一項（通算制度への加入に伴う資産の時価評価損益）に規定する時価評価資産その他の政令で定めるものを有する当該他の内国法人（同項各号に掲げるものを除く。以下この号において「時価評価法人」という。）及び当該時価評価法人又は第十項第一号に規定する時価評価法人が発行済株式又は出資を直接又は間接に保有する第二項に規定する他の内国法人　当該申請特例年度終了の日の翌日（第十四条第八項の規定の適用を受ける場合にあつては、当該翌日と当該前日の属する同項第一号に規定する特例決算期間の末日の翌日とのうちいずれか遅い日）
          <sup>art-64-9/par-12/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-12/item-1</sup>
          the other domestic corporation that holds, as of the end of the business year containing the day preceding the day on which it came to have the full controlling interest, assets evaluated by fair value prescribed in Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System) or any other assets specified by Cabinet Order (excluding one listed in any of the items of that paragraph; referred to as a "corporation subject to fair valuation" in this item), and other domestic corporations prescribed in paragraph (2) whose issued shares or capital contributions are directly or indirectly held by the corporation subject to fair valuation or by the corporation subject to fair valuation prescribed in paragraph (10), item (i): the day following the last day of the special application year (in the case where the provisions of Article 14, paragraph (8) apply, that following day or the day following the last day of the special settlement period prescribed in item (i) of that paragraph that contains that preceding day, whichever is later);
          <sup>machine translation, not official</sup>

          **二**  第二項に規定する他の内国法人のうち、前号に掲げる法人以外の法人　当該完全支配関係を有することとなつた日（第十四条第八項の規定の適用を受ける場合にあつては、同日の前日の属する同項第一号に規定する特例決算期間の末日の翌日）
          <sup>art-64-9/par-12/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-12/item-2</sup>
          corporations other than those listed in the preceding item, out of the other domestic corporations prescribed in paragraph (2): the day on which it came to have the full controlling interest (in the case where the provisions of Article 14, paragraph (8) apply, the day following the last day of the special settlement period prescribed in item (i) of that paragraph that contains the day preceding that day).
          <sup>machine translation, not official</sup>

        **第十三項**  第二項の申請につき通算承認又は却下の処分をする場合の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-9/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-9/par-13</sup>
        Procedures for making a disposition of group tax sharing approval or denial with regard to an application under paragraph (2) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十四条の十（通算制度の取りやめ等） — Cancellation of the Group Tax Sharing System, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-64-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10</sup>

        **第一項**  通算法人は、やむを得ない事情があるときは、国税庁長官の承認を受けて前目の規定の適用を受けることをやめることができる。
        <sup>art-64-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-1</sup>
        A group tax sharing corporation may, when there are unavoidable circumstances, stop receiving the application of the provisions of the preceding Division with the approval of the Commissioner of the National Tax Agency.
        <sup>machine translation, not official</sup>

        **第二項**  通算法人は、前項の承認を受けようとするときは、通算法人の全ての連名で、その理由その他財務省令で定める事項を記載した申請書を通算親法人の納税地の所轄税務署長を経由して、国税庁長官に提出しなければならない。
        <sup>art-64-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-2</sup>
        When a group tax sharing corporation wishes to obtain the approval under the preceding paragraph, it must submit an application form stating the reasons therefor and other matters specified by Ministry of Finance Order, to the Commissioner of the National Tax Agency via the competent district director with jurisdiction over the place for tax payment of the group tax sharing parent corporation, jointly in the names of all of the group tax sharing corporations.
        <sup>machine translation, not official</sup>

        **第三項**  国税庁長官は、前項の申請書の提出があつた場合において、前目の規定の適用を受けることをやめることにつきやむを得ない事情がないと認めるときは、その申請を却下する。
        <sup>art-64-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-3</sup>
        In the case where an application form set forth in the preceding paragraph has been submitted, when the Commissioner of the National Tax Agency finds that there are no unavoidable circumstances for stopping receiving the application of the provisions of the preceding Division, the Commissioner denies the application.
        <sup>machine translation, not official</sup>

        **第四項**  通算法人が第一項の承認を受けた場合には、通算承認は、その承認を受けた日の属する事業年度終了の日の翌日から、その効力を失うものとする。
        <sup>art-64-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-4</sup>
        In the case where a group tax sharing corporation has obtained the approval under paragraph (1), the group tax sharing approval is to cease to be effective from the day following the day of the end of the business year containing the day on which it obtained the approval.
        <sup>machine translation, not official</sup>

        **第五項**  通算法人が第百二十七条第二項（青色申告の承認の取消し）の規定による通知を受けた場合には、当該通算法人については、通算承認は、その通知を受けた日から、その効力を失うものとする。
        <sup>art-64-10/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-5</sup>
        In the case where a group tax sharing corporation has received a notice under Article 127, paragraph (2) (Rescission of Approval to File a Blue Return), the group tax sharing approval is to cease to be effective for the group tax sharing corporation from the day on which it received the notice.
        <sup>machine translation, not official</sup>

        **第六項**  次の各号に掲げる事実が生じた場合には、通算法人（第一号から第四号までにあつてはこれらの号に規定する通算親法人及び他の通算法人の全てとし、第五号及び第六号にあつてはこれらの号に規定する通算子法人とし、第七号にあつては同号に規定する通算親法人とする。）については、通算承認は、当該各号に定める日から、その効力を失うものとする。
        <sup>art-64-10/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6</sup>
        In the case where any of the facts listed in the following items has arisen, the group tax sharing approval is to cease to be effective for the group tax sharing corporations (for items (i) through (iv), all of the group tax sharing parent corporation and other group tax sharing corporations prescribed in those items; for items (v) and (vi), the group tax sharing subsidiary corporation prescribed in those items; and for item (vii), the group tax sharing parent corporation prescribed in that item) from the day specified in each of those items:
        <sup>machine translation, not official</sup>

          **一**  通算親法人の解散　その解散の日の翌日（合併による解散の場合には、その合併の日）
          <sup>art-64-10/par-6/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6/item-1</sup>
          dissolution of the group tax sharing parent corporation: the day following the date of dissolution (in the case of dissolution due to a merger, the date of the merger);
          <sup>machine translation, not official</sup>

          **二**  通算親法人が公益法人等に該当することとなつたこと　その該当することとなつた日
          <sup>art-64-10/par-6/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6/item-2</sup>
          the group tax sharing parent corporation having come to fall under the category of a public interest corporation, etc.: the day on which it came to so fall;
          <sup>machine translation, not official</sup>

          **三**  通算親法人と内国法人（普通法人又は協同組合等に限る。）との間に当該内国法人による完全支配関係が生じたこと　その生じた日
          <sup>art-64-10/par-6/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6/item-3</sup>
          a full controlling interest held by a domestic corporation (limited to an ordinary corporation or a cooperative, etc.) having arisen between the group tax sharing parent corporation and the domestic corporation: the day on which it arose;
          <sup>machine translation, not official</sup>

          **四**  通算親法人と内国法人（公共法人又は公益法人等に限る。）との間に当該内国法人による完全支配関係がある場合において、当該内国法人が普通法人又は協同組合等に該当することとなつたこと　その該当することとなつた日
          <sup>art-64-10/par-6/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6/item-4</sup>
          in the case where there is a full controlling interest held by a domestic corporation (limited to a public service corporation or a public interest corporation, etc.) between the group tax sharing parent corporation and the domestic corporation, the domestic corporation having come to fall under the category of an ordinary corporation or a cooperative, etc.: the day on which it came to so fall;
          <sup>machine translation, not official</sup>

          **五**  通算子法人の解散（合併又は破産手続開始の決定による解散に限る。）又は残余財産の確定　その解散の日の翌日（合併による解散の場合には、その合併の日）又はその残余財産の確定の日の翌日
          <sup>art-64-10/par-6/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6/item-5</sup>
          dissolution of a group tax sharing subsidiary corporation (limited to dissolution due to a merger or an order commencing bankruptcy proceedings) or determination of residual assets: the day following the date of dissolution (in the case of dissolution due to a merger, the date of the merger) or the day following the date of the determination of residual assets;
          <sup>machine translation, not official</sup>

          **六**  通算子法人が通算親法人との間に当該通算親法人による通算完全支配関係を有しなくなつたこと（前各号に掲げる事実に基因するものを除く。）　その有しなくなつた日
          <sup>art-64-10/par-6/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6/item-6</sup>
          a group tax sharing subsidiary corporation having ceased to have, with the group tax sharing parent corporation, a group tax sharing full controlling interest held by the group tax sharing parent corporation (excluding a case attributable to the facts listed in the preceding items): the day on which it ceased to have that interest;
          <sup>machine translation, not official</sup>

          **七**  前二号に掲げる事実又は通算子法人について前項の規定により通算承認が効力を失つたことに基因して通算法人が通算親法人のみとなつたこと　そのなつた日
          <sup>art-64-10/par-6/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-6/item-7</sup>
          the group tax sharing corporations having come to consist of the group tax sharing parent corporation alone due to the facts listed in the preceding two items or due to group tax sharing approval having ceased to be effective for a group tax sharing subsidiary corporation under the preceding paragraph: the day on which this occurred.
          <sup>machine translation, not official</sup>

        **第七項**  第一項の承認の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-10/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-10/par-7</sup>
        Procedures for the approval under paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第三目　資産の時価評価等 — Division 3 Fair Valuation of Assets, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-11/div-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-11/div-3</sup>

### 第六十四条の十一（通算制度の開始に伴う資産の時価評価損益） — Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System
<sup>caption: machine translation, not official</sup>
<sup>art-64-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-11</sup>

        **第一項**  通算承認を受ける内国法人（第六十四条の九第一項（通算承認）に規定する親法人（以下この項及び次項において「親法人」という。）及び当該親法人の最初通算事業年度（当該通算承認の効力が生ずる日以後最初に終了する事業年度をいう。以下この項において同じ。）開始の時に当該親法人との間に当該親法人による完全支配関係（同条第一項に規定する政令で定める関係に限る。以下この項及び次条において同じ。）があるものに限るものとし、次に掲げるものを除く。）が通算開始直前事業年度（当該最初通算事業年度開始の日の前日（当該内国法人が第六十四条の九第十項第一号に規定する時価評価法人である場合には、当該最初通算事業年度終了の日）の属する当該内国法人の事業年度をいう。以下この項及び次項において同じ。）終了の時に有する時価評価資産（固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産（これらの資産のうち評価損益の計上に適しないものとして政令で定めるものを除く。）をいう。）の評価益の額（その時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（その時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該通算開始直前事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-64-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-11/par-1</sup>
        The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the assets evaluated by fair value (meaning Fixed Assets, land (including any right on land and excluding land that falls under the category of Fixed Assets), securities, monetary claims and deferred assets (excluding those of these assets specified by Cabinet Order as not being suitable for the booking of valuation gains or losses)) held as of the end of the business year immediately before the start of group tax sharing (meaning the business year of the domestic corporation containing the day preceding the first day of the first group tax sharing business year (in the case where the domestic corporation is a corporation subject to fair valuation prescribed in Article 64-9, paragraph (10), item (i), the last day of the first group tax sharing business year); the same applies hereinafter in this paragraph and the following paragraph) by a domestic corporation that obtains group tax sharing approval (limited to the parent corporation prescribed in Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as the "parent corporation" in this paragraph and the following paragraph) and those that have, with the parent corporation, a full controlling interest held by the parent corporation (limited to the relationship specified by Cabinet Order prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph and the following Article) as of the start of the first group tax sharing business year (meaning the business year that first ends on or after the day on which the group tax sharing approval becomes effective; hereinafter the same applies in this paragraph) of the parent corporation, and excluding the following) is included in gross profits or deductible expenses, when calculating the amount of income for the business year immediately before the start of group tax sharing:
        <sup>machine translation, not official</sup>

          **一**  当該親法人と第六十四条の九第二項に規定する他の内国法人（当該最初通算事業年度開始の時に当該親法人との間に当該親法人による完全支配関係があるものに限る。）のいずれかとの間に完全支配関係が継続することが見込まれている場合として政令で定める場合に該当する場合における当該親法人
          <sup>art-64-11/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-11/par-1/item-1</sup>
          the parent corporation in the case falling under the case specified by Cabinet Order as a case where a full controlling interest is expected to continue between the parent corporation and any of the other domestic corporations prescribed in Article 64-9, paragraph (2) (limited to those that have, with the parent corporation, a full controlling interest held by the parent corporation as of the start of the first group tax sharing business year);
          <sup>machine translation, not official</sup>

          **二**  当該親法人と第六十四条の九第二項に規定する他の内国法人との間に当該親法人による完全支配関係が継続することが見込まれている場合として政令で定める場合に該当する場合における当該他の内国法人
          <sup>art-64-11/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-11/par-1/item-2</sup>
          the other domestic corporation in the case falling under the case specified by Cabinet Order as a case where a full controlling interest held by the parent corporation is expected to continue between the parent corporation and the other domestic corporation prescribed in Article 64-9, paragraph (2).
          <sup>machine translation, not official</sup>

        **第二項**  前項に規定する内国法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び親法人を除く。）の通算開始直前事業年度終了の時において当該内国法人の株式又は出資を有する内国法人（以下この項において「株式等保有法人」という。）の当該株式又は出資（当該株式等保有法人について前項の規定の適用がある場合には、同項に規定する時価評価資産に該当するものを除く。）の評価益の額（その時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（その時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該通算開始直前事業年度終了の日の属する当該株式等保有法人の事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-64-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-11/par-2</sup>
        The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the shares or capital contributions (in the case where the provisions of the preceding paragraph apply to the corporation holding shares, etc., excluding those that fall under the category of assets evaluated by fair value prescribed in that paragraph) held, as of the end of the business year immediately before the start of group tax sharing of the domestic corporation prescribed in the preceding paragraph (excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses), and the parent corporation), by a domestic corporation that holds shares of or capital contributions to that domestic corporation (hereinafter referred to as the "corporation holding shares, etc." in this paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year of the corporation holding shares, etc. containing the last day of the business year immediately before the start of group tax sharing.
        <sup>machine translation, not official</sup>

        **第三項**  前二項の規定によりこれらの規定に規定する評価益の額又は評価損の額を益金の額又は損金の額に算入された資産の帳簿価額その他これらの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-11/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-11/par-3</sup>
        The book value of assets whose valuation gain or valuation loss prescribed in the preceding two paragraphs has been included in gross profits or deductible expenses under those provisions and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十四条の十二（通算制度への加入に伴う資産の時価評価損益） — Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System
<sup>caption: machine translation, not official</sup>
<sup>art-64-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12</sup>

        **第一項**  第六十四条の九第十一項又は第十二項（通算承認）の規定の適用を受けるこれらの規定に規定する他の内国法人（次に掲げるものを除く。）が通算加入直前事業年度（当該他の内国法人について通算承認の効力が生ずる日の前日の属する当該他の内国法人の事業年度をいう。以下この項において同じ。）終了の時に有する時価評価資産（固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産（これらの資産のうち評価損益の計上に適しないものとして政令で定めるものを除く。）をいう。）の評価益の額（その時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（その時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該通算加入直前事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-64-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-1</sup>
        The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the assets evaluated by fair value (meaning Fixed Assets, land (including any right on land and excluding land that falls under the category of Fixed Assets), securities, monetary claims and deferred assets (excluding those of these assets specified by Cabinet Order as not being suitable for the booking of valuation gains or losses)) held as of the end of the business year immediately before joining group tax sharing (meaning the business year of the other domestic corporation containing the day preceding the day on which the group tax sharing approval becomes effective for the other domestic corporation; the same applies hereinafter in this paragraph) by another domestic corporation prescribed in Article 64-9, paragraph (11) or paragraph (12) (Group Tax Sharing Approval) to which the provisions of those paragraphs apply (excluding the following) is included in gross profits or deductible expenses, when calculating the amount of income for the business year immediately before joining group tax sharing:
        <sup>machine translation, not official</sup>

          **一**  通算法人が当該通算法人に係る通算親法人による完全支配関係がある法人を設立した場合における当該法人
          <sup>art-64-12/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-1/item-1</sup>
          in the case where a group tax sharing corporation has established a corporation that has a full controlling interest held by the group tax sharing parent corporation pertaining to the group tax sharing corporation, that corporation;
          <sup>machine translation, not official</sup>

          **二**  通算法人を株式交換等完全親法人とする適格株式交換等に係る株式交換等完全子法人
          <sup>art-64-12/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-1/item-2</sup>
          a wholly owned subsidiary corporation in a share exchange or similar act involved in a qualified share exchange, etc. in which a group tax sharing corporation is the wholly owning parent corporation in a share exchange or similar act;
          <sup>machine translation, not official</sup>

          **三**  通算親法人が法人との間に当該通算親法人による完全支配関係を有することとなつた場合（その有することとなつた時の直前において当該通算親法人と当該法人との間に当該通算親法人による支配関係がある場合に限る。）で、かつ、次に掲げる要件の全てに該当する場合における当該法人（当該通算親法人との間に当該通算親法人による完全支配関係が継続することが見込まれている場合として政令で定める場合に該当するものに限るものとし、第二条第十二号の十七イからハまで（定義）のいずれにも該当しない株式交換等により完全支配関係を有することとなつた当該株式交換等に係る株式交換等完全子法人を除く。）
          <sup>art-64-12/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-1/item-3</sup>
          in the case where a group tax sharing parent corporation has come to have, with a corporation, a full controlling interest held by the group tax sharing parent corporation (limited to the case where, immediately before it came to have that interest, there was a controlling interest held by the group tax sharing parent corporation between the group tax sharing parent corporation and the corporation) and all of the following requirements are met, that corporation (limited to one falling under the case specified by Cabinet Order as a case where a full controlling interest held by the group tax sharing parent corporation is expected to continue between the group tax sharing parent corporation and that corporation, and excluding a wholly owned subsidiary corporation in a share exchange or similar act involved in a share exchange, etc. that falls under none of (a) through (c) of Article 2, item (xii)-17 (Definitions), through which it came to have the full controlling interest):
          <sup>machine translation, not official</sup>

            **イ**  当該法人の当該完全支配関係を有することとなる時の直前の従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該法人の業務（当該法人との間に完全支配関係がある法人の業務を含む。）に引き続き従事することが見込まれていること。
            <sup>art-64-12/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-1/item-3/sub-1</sup>
            it is expected that approximately 80 percent or more of the total number of employees of the corporation immediately before it comes to have the full controlling interest will continue to engage in the operations of the corporation (including the operations of a corporation that has a full controlling interest with the corporation);
            <sup>machine translation, not official</sup>

            **ロ**  当該法人の当該完全支配関係を有することとなる前に行う主要な事業が当該法人（当該法人との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていること。
            <sup>art-64-12/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-1/item-3/sub-2</sup>
            it is expected that the main business conducted by the corporation before it comes to have the full controlling interest will continue to be conducted by the corporation (including a corporation that has a full controlling interest with the corporation).
            <sup>machine translation, not official</sup>

          **四**  通算親法人が法人との間に当該通算親法人による完全支配関係を有することとなつた場合で、かつ、当該通算親法人又は他の通算法人と当該法人とが共同で事業を行う場合として政令で定める場合に該当する場合における当該法人（当該通算親法人との間に当該通算親法人による完全支配関係が継続することが見込まれている場合として政令で定める場合に該当するものに限るものとし、第二条第十二号の十七イからハまでのいずれにも該当しない株式交換等により完全支配関係を有することとなつた当該株式交換等に係る株式交換等完全子法人を除く。）
          <sup>art-64-12/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-1/item-4</sup>
          in the case where a group tax sharing parent corporation has come to have, with a corporation, a full controlling interest held by the group tax sharing parent corporation, and the case falls under the case specified by Cabinet Order as a case where the group tax sharing parent corporation or another group tax sharing corporation and the corporation conduct business jointly, that corporation (limited to one falling under the case specified by Cabinet Order as a case where a full controlling interest held by the group tax sharing parent corporation is expected to continue between the group tax sharing parent corporation and that corporation, and excluding a wholly owned subsidiary corporation in a share exchange or similar act involved in a share exchange, etc. that falls under none of (a) through (c) of Article 2, item (xii)-17, through which it came to have the full controlling interest).
          <sup>machine translation, not official</sup>

        **第二項**  前項に規定する他の内国法人（通算親法人との間に当該通算親法人による完全支配関係が継続することが見込まれている場合として政令で定める場合に該当するもの及び第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人を除く。）について通算承認の効力が生じた日において当該他の内国法人の株式又は出資を有する内国法人（以下この項において「株式等保有法人」という。）の当該株式又は出資（同日の前日の属する当該株式等保有法人の事業年度において前項の規定の適用がある場合には、同項に規定する時価評価資産に該当するものを除く。）の評価益の額（その時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（その時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該前日の属する当該株式等保有法人の事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-64-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-2</sup>
        The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the shares or capital contributions (in the case where the provisions of the preceding paragraph apply in the business year of the corporation holding shares, etc. containing the day preceding that day, excluding those that fall under the category of assets evaluated by fair value prescribed in that paragraph) held, as of the day on which the group tax sharing approval became effective for the other domestic corporation prescribed in the preceding paragraph (excluding one falling under the case specified by Cabinet Order as a case where a full controlling interest held by the group tax sharing parent corporation is expected to continue between the group tax sharing parent corporation and that other domestic corporation, and a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses)), by a domestic corporation that holds shares of or capital contributions to the other domestic corporation (hereinafter referred to as the "corporation holding shares, etc." in this paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year of the corporation holding shares, etc. containing that preceding day.
        <sup>machine translation, not official</sup>

        **第三項**  前二項の規定によりこれらの規定に規定する評価益の額又は評価損の額を益金の額又は損金の額に算入された資産の帳簿価額その他これらの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-12/par-3</sup>
        The book value of assets whose valuation gain or valuation loss prescribed in the preceding two paragraphs has been included in gross profits or deductible expenses under those provisions and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十四条の十三（通算制度からの離脱等に伴う資産の時価評価損益） — Gains or Losses on the Fair Valuation of Assets Accompanying Withdrawal from the Group Tax Sharing System, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-64-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-13</sup>

        **第一項**  通算法人（第六十四条の十第四項から第六項まで（通算制度の取りやめ等）の規定により通算承認の効力を失うもの（当該通算法人が通算子法人である場合には、第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び他の通算法人を合併法人とする合併が行われたこと又は当該通算法人の残余財産が確定したことに基因して同項の規定により当該通算承認の効力を失うものを除く。）に限る。）が次に掲げる要件のいずれかに該当する場合には、当該通算法人の通算終了直前事業年度（その効力を失う日の前日の属する事業年度をいう。以下この項において同じ。）終了の時に有する時価評価資産（次の各号に掲げる要件のいずれに該当するかに応じ当該各号に定める資産をいう。）の評価益の額（その時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（その時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該通算終了直前事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
        <sup>art-64-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-13/par-1</sup>
        In the case where a group tax sharing corporation (limited to one whose group tax sharing approval ceases to be effective under Article 64-10, paragraphs (4) through (6) (Cancellation of the Group Tax Sharing System, etc.) (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses), and one whose group tax sharing approval ceases to be effective under that paragraph due to a merger in which another group tax sharing corporation is the acquiring corporation having been effected or due to the residual assets of the group tax sharing corporation having been determined)) falls under any of the following requirements, the valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the assets evaluated by fair value (meaning the assets specified in each of the following items in accordance with which of the requirements listed in those items it falls under) held by the group tax sharing corporation as of the end of the business year immediately before the end of group tax sharing (meaning the business year containing the day preceding the day on which the approval ceases to be effective; the same applies hereinafter in this paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year immediately before the end of group tax sharing:
        <sup>machine translation, not official</sup>

          **一**  当該通算法人の当該通算終了直前事業年度終了の時前に行う主要な事業が当該通算法人であつた内国法人（当該内国法人との間に完全支配関係がある法人並びにその時後に行われる適格合併又は当該内国法人を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資（以下この号において「適格合併等」という。）により当該主要な事業が当該適格合併等に係る合併法人、分割承継法人又は被現物出資法人（以下この号において「合併法人等」という。）に移転することが見込まれている場合における当該合併法人等及び当該合併法人等との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていないこと（その時に有する資産の価額がその時に有する資産の帳簿価額を超える場合として政令で定める場合を除く。）　固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産（これらの資産のうち評価損益の計上に適しないものとして政令で定めるものを除く。）
          <sup>art-64-13/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-13/par-1/item-1</sup>
          the main business conducted by the group tax sharing corporation before the end of the business year immediately before the end of group tax sharing is not expected to continue to be conducted by the domestic corporation that was the group tax sharing corporation (including a corporation that has a full controlling interest with the domestic corporation, and, in the case where the main business is expected to be transferred, through a qualified merger effected after that time or a qualified company split or qualified capital contribution in kind in which the domestic corporation is the splitting corporation or the corporation making a capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this item), to the acquiring corporation, the succeeding corporation in a company split or the corporation receiving a capital contribution in kind involved in the qualified merger, etc. (hereinafter referred to as the "acquiring corporation, etc." in this item), the acquiring corporation, etc. and a corporation that has a full controlling interest with the acquiring corporation, etc.) (excluding the case specified by Cabinet Order as a case where the value of the assets held at that time exceeds the book value of the assets held at that time): Fixed Assets, land (including any right on land and excluding land that falls under the category of Fixed Assets), securities, monetary claims and deferred assets (excluding those of these assets specified by Cabinet Order as not being suitable for the booking of valuation gains or losses);
          <sup>machine translation, not official</sup>

          **二**  当該通算法人の株式又は出資を有する他の通算法人において当該通算終了直前事業年度終了の時後に当該株式又は出資の譲渡又は評価換えによる損失の額として政令で定める金額が生ずることが見込まれていること（前号に掲げる要件に該当する場合を除く。）　当該通算法人が当該通算終了直前事業年度終了の時に有する同号に定める資産（その時における帳簿価額として政令で定める金額が十億円を超えるものに限る。）のうちその時後に譲渡、評価換え、貸倒れ、除却その他の政令で定める事由が生ずること（その事由が生ずることにより損金の額に算入される金額がない場合又はその事由が生ずることにより損金の額に算入される金額がその事由が生ずることにより益金の額に算入される金額以下である場合を除く。）が見込まれているもの
          <sup>art-64-13/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-13/par-1/item-2</sup>
          it is expected that, after the end of the business year immediately before the end of group tax sharing, the amount specified by Cabinet Order as the amount of loss due to the transfer or revaluation of the shares of or capital contributions to the group tax sharing corporation will arise for another group tax sharing corporation holding those shares or capital contributions (excluding the case falling under the requirement listed in the preceding item): the assets specified in that item held by the group tax sharing corporation as of the end of the business year immediately before the end of group tax sharing (limited to those for which the amount specified by Cabinet Order as the book value at that time exceeds one billion yen), for which it is expected that transfer, revaluation, bad debts, removal or any other grounds specified by Cabinet Order will arise after that time (excluding the case where there is no amount to be included in deductible expenses as a result of the grounds arising, or the case where the amount to be included in deductible expenses as a result of the grounds arising is the amount to be included in gross profits as a result of the grounds arising or less).
          <sup>machine translation, not official</sup>

        **第二項**  前項の規定により同項に規定する評価益の額又は評価損の額を益金の額又は損金の額に算入された資産の帳簿価額その他同項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-13/par-2</sup>
        The book value of assets whose valuation gain or valuation loss prescribed in the preceding paragraph has been included in gross profits or deductible expenses under that paragraph and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

### 第六十四条の十四（特定資産に係る譲渡等損失額の損金不算入） — Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-64-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14</sup>

        **第一項**  通算法人（第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人に限る。以下この項において同じ。）が通算承認の効力が生じた日の五年前の日又は当該通算法人の設立の日のうちいずれか遅い日から当該通算承認の効力が生じた日まで継続して当該通算法人に係る通算親法人（当該通算法人が通算親法人である場合には、他の通算法人のいずれか）との間に支配関係がある場合として政令で定める場合に該当しない場合（当該通算法人が通算子法人である場合において、当該通算法人について通算承認の効力が生じた日から同日の属する当該通算法人に係る通算親法人の事業年度終了の日までの間に第六十四条の十第五項又は第六項（通算制度の取りやめ等）の規定により当該通算承認が効力を失つたとき（当該通算法人を被合併法人とする合併で他の通算法人を合併法人とするものが行われたこと又は当該通算法人の残余財産が確定したことに基因してその効力を失つた場合を除く。）を除く。）で、かつ、当該通算法人について通算承認の効力が生じた後に当該通算法人と他の通算法人とが共同で事業を行う場合として政令で定める場合に該当しない場合において、当該通算法人が当該通算法人に係る通算親法人との間に最後に支配関係を有することとなつた日（当該通算法人が通算親法人である場合には、他の通算法人のうち当該通算法人との間に最後に支配関係を有することとなつた日が最も早いものとの間に最後に支配関係を有することとなつた日。以下この項及び次項第一号において「支配関係発生日」という。）以後に新たな事業を開始したときは、当該通算法人の適用期間（当該通算承認の効力が生じた日と当該事業を開始した日の属する事業年度開始の日とのうちいずれか遅い日からその効力が生じた日以後三年を経過する日と当該支配関係発生日以後五年を経過する日とのうちいずれか早い日までの期間をいう。）において生ずる特定資産譲渡等損失額は、当該通算法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-64-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-1</sup>
        In the case where a group tax sharing corporation (limited to a corporation listed in any of the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System) or any of the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System); hereinafter the same applies in this paragraph) does not fall under the case specified by Cabinet Order as a case where it has had a controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, any of the other group tax sharing corporations) continuously from the day five years before the day on which the group tax sharing approval became effective or the date of establishment of the group tax sharing corporation, whichever is later, until the day on which the group tax sharing approval became effective (excluding, in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, the case where the group tax sharing approval has ceased to be effective under Article 64-10, paragraph (5) or paragraph (6) (Cancellation of the Group Tax Sharing System, etc.) during the period from the day on which the group tax sharing approval became effective for the group tax sharing corporation until the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation containing that day (excluding the case where it ceased to be effective due to a merger in which the group tax sharing corporation is the acquired corporation and another group tax sharing corporation is the acquiring corporation having been effected or due to the residual assets of the group tax sharing corporation having been determined)), and does not fall under the case specified by Cabinet Order as a case where the group tax sharing corporation and another group tax sharing corporation conduct business jointly after the group tax sharing approval became effective for the group tax sharing corporation, when the group tax sharing corporation has commenced a new business on or after the day on which it last came to have a controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, the day on which it last came to have a controlling interest with the one, among the other group tax sharing corporations, whose day of last coming to have a controlling interest with the group tax sharing corporation is the earliest; hereinafter referred to as the "date the controlling interest arose" in this paragraph and item (i) of the following paragraph), the net operating loss on the transfer of specified assets that arises in the application period of the group tax sharing corporation (meaning the period from the day on which the group tax sharing approval became effective or the first day of the business year containing the day on which the business was commenced, whichever is later, until the day on which three years have elapsed from the day on which the approval became effective or the day on which five years have elapsed from the date the controlling interest arose, whichever is earlier) is excluded from deductible expenses, when calculating the amount of income of the group tax sharing corporation for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項に規定する特定資産譲渡等損失額とは、第一号に掲げる金額から第二号に掲げる金額を控除した金額をいう。
        <sup>art-64-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-2</sup>
        The net operating loss on the transfer of specified assets prescribed in the preceding paragraph means the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
        <sup>machine translation, not official</sup>

          **一**  通算法人が有する資産（棚卸資産、帳簿価額が少額であるものその他の政令で定めるものを除く。）で支配関係発生日の属する事業年度開始の日前から有していたもの（これに準ずるものとして政令で定めるものを含む。次号において「特定資産」という。）の譲渡、評価換え、貸倒れ、除却その他の事由による損失の額として政令で定める金額の合計額
          <sup>art-64-14/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-2/item-1</sup>
          the sum of the amounts specified by Cabinet Order as the amounts of losses due to the transfer, revaluation, bad debts, removal or other grounds of the assets held by the group tax sharing corporation (excluding inventory, assets with a small book value and any other assets specified by Cabinet Order) that it has held since before the first day of the business year containing the date the controlling interest arose (including those specified by Cabinet Order as being equivalent thereto; referred to as "specified assets" in the following item);
          <sup>machine translation, not official</sup>

          **二**  特定資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額の合計額
          <sup>art-64-14/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-2/item-2</sup>
          the sum of the amounts specified by Cabinet Order as the amounts of profits due to the transfer, revaluation or other grounds of specified assets.
          <sup>machine translation, not official</sup>

        **第三項**  第一項に規定する通算法人が第六十条の三第一項（特定株主等によつて支配された欠損等法人の資産の譲渡等損失額）に規定する欠損等法人（次項において「欠損等法人」という。）であり、かつ、同条第一項に規定する適用期間内に通算承認の効力が生じたときは、当該通算法人が有する資産については、当該通算承認に係る第一項の規定は、適用しない。
        <sup>art-64-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-3</sup>
        In the case where the group tax sharing corporation prescribed in paragraph (1) is a corporation showing a loss, etc. prescribed in Article 60-3, paragraph (1) (Net operating loss on Transfer of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders) (referred to as a "corporation showing a loss, etc." in the following paragraph) and the group tax sharing approval became effective within the application period prescribed in paragraph (1) of that Article, the provisions of paragraph (1) pertaining to the group tax sharing approval do not apply to the assets held by the group tax sharing corporation.
        <sup>machine translation, not official</sup>

        **第四項**  第一項に規定する通算法人が通算承認の効力が生じた日以後に欠損等法人となり、かつ、第六十条の三第一項に規定する適用期間が開始したときは、第一項に規定する適用期間は、同条第一項に規定する適用期間開始の日の前日に終了するものとする。
        <sup>art-64-14/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-4</sup>
        In the case where the group tax sharing corporation prescribed in paragraph (1) has become a corporation showing a loss, etc. on or after the day on which the group tax sharing approval became effective and the application period prescribed in Article 60-3, paragraph (1) has commenced, the application period prescribed in paragraph (1) is to end on the day preceding the first day of the application period prescribed in paragraph (1) of that Article.
        <sup>machine translation, not official</sup>

        **第五項**  第一項に規定する通算法人について通算承認の効力が生じた日以後に当該通算法人と支配関係法人（当該通算法人との間に支配関係がある法人をいう。）との間で当該通算法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする第六十二条の七第一項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定適格組織再編成等が行われ、かつ、同項に規定する対象期間が開始したときは、第一項に規定する適用期間は、同条第一項に規定する対象期間開始の日の前日に終了するものとする。
        <sup>art-64-14/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-5</sup>
        In the case where, on or after the day on which the group tax sharing approval became effective with regard to the group tax sharing corporation prescribed in paragraph (1), a specified qualified organizational restructuring, etc. prescribed in Article 62-7, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) in which the group tax sharing corporation is the acquiring corporation, the succeeding corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind has been effected between the group tax sharing corporation and a corporation with a controlling interest (meaning a corporation that has a controlling interest with the group tax sharing corporation), and the target period prescribed in that paragraph has commenced, the application period prescribed in paragraph (1) is to end on the day preceding the first day of the target period prescribed in paragraph (1) of that Article.
        <sup>machine translation, not official</sup>

        **第六項**  第一項に規定する特定資産譲渡等損失額から控除することができる金額その他前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-64-14/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-64-14/par-6</sup>
        The amount that may be deducted from the net operating loss on the transfer of specified assets prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

## 第十二款　各事業年度の所得の金額の計算の細目 — Subsection 12 Details of Calculation of the Amount of Income for Each Business Year
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-1/subsec-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-1/subsec-12</sup>

### 第六十五条（各事業年度の所得の金額の計算の細目） — (Details of Calculation of the Amount of Income for Each Business Year)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-65 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-65</sup>

      **第一項**  第二款から前款まで（所得の金額の計算）に定めるもののほか、各事業年度の所得の金額の計算に関し必要な事項は、政令で定める。
      <sup>art-65/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-65/par-1</sup>
      Beyond what is provided for in Subsection 2 to the preceding Subsection (Calculation of the Amount of Income), the necessary matters concerning the calculation of the amount of income for each business year are specified by Cabinet Order
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第二節　税額の計算 — Section 2 Calculation of Tax Amount
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-2</sup>

## 第一款　税率 — Subsection 1 Tax Rate
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-2/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-2/subsec-1</sup>

### 第六十六条（各事業年度の所得に対する法人税の税率） — (Tax Rate for Corporation Tax on Income for Each Business Year)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-66 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66</sup>

      **第一項**  内国法人である普通法人、一般社団法人等（別表第二に掲げる一般社団法人、一般財団法人及び労働者協同組合並びに公益社団法人及び公益財団法人をいう。次項及び第三項において同じ。）又は人格のない社団等に対して課する各事業年度の所得に対する法人税の額は、各事業年度の所得の金額に百分の二十三・二の税率を乗じて計算した金額とする。
      <sup>art-66/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-1</sup>
      The amount of corporation tax imposed on an ordinary corporation, general incorporated association, etc. (meaning a general incorporated association, general incorporated foundation or workers' cooperative listed in Appended Table 2, or a public interest incorporated association or public interest incorporated foundation; the same applies in the following paragraph and paragraph (3)), or an association or foundation without juridical personality, which is a domestic corporation, on its income for each business year, is to be the amount calculated by multiplying the amount of income for each business year by a tax rate of 23.2 percent.
      <sup>machine translation, not official</sup>

      **第二項**  前項の場合において、普通法人（通算法人を除く。）若しくは一般社団法人等のうち、各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの又は人格のない社団等の各事業年度の所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の十九の税率による。
      <sup>art-66/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-2</sup>
      In the case referred to in the preceding paragraph, with regard to an amount of eight million yen per annum or less out of the amount of income for each business year of an ordinary corporation (excluding a group tax sharing corporation) or a general incorporated association, etc. whose amount of stated capital or amount of capital contributions is 100 million yen or less or which holds no capital or capital contributions as of the end of each business year, or of an association or foundation without juridical personality, the applicable tax rate is 19 percent, notwithstanding the provisions of the paragraph.
      <sup>machine translation, not official</sup>

      **第三項**  公益法人等（一般社団法人等を除く。）又は協同組合等に対して課する各事業年度の所得に対する法人税の額は、各事業年度の所得の金額に百分の十九の税率を乗じて計算した金額とする。
      <sup>art-66/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-3</sup>
      The amount of corporation tax imposed on a public interest corporation, etc. (excluding a general incorporated association, etc.) or cooperative, etc. on its income for each business year is to be the amount calculated by multiplying the amount of income for each business year by a tax rate of 19 percent.
      <sup>machine translation, not official</sup>

      **第四項**  事業年度が一年に満たない法人に対する第二項の規定の適用については、同項中「年八百万円」とあるのは、「八百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。
      <sup>art-66/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-4</sup>
      With regard to the application of paragraph (2) to a corporation whose business year is less than one year, the term "amount of eight million yen per annum" in the paragraph is deemed to be replaced with "amount calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the business year."
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第五項**  内国法人である普通法人のうち各事業年度終了の時において次に掲げる法人に該当するものについては、第二項の規定は、適用しない。
      <sup>art-66/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5</sup>
      The provisions of paragraph (2) do not apply to an ordinary corporation which is a domestic corporation and which falls under any of the following corporations as of the end of each business year:
      <sup>machine translation, not official</sup>

        **一**  保険業法に規定する相互会社（次号ロにおいて「相互会社」という。）
        <sup>art-66/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-1</sup>
        a mutual company as prescribed in the Insurance Business Act (referred to as a "mutual company" in (b) of the following item);
        <sup>machine translation, not official</sup>

        **二**  大法人（次に掲げる法人をいう。以下この号及び次号において同じ。）との間に当該大法人による完全支配関係がある普通法人
        <sup>art-66/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-2</sup>
        an ordinary corporation in which a large corporation (meaning any of the following corporations; hereinafter the same applies in this item and the following item) has a full controlling interest:
        <sup>machine translation, not official</sup>

          **イ**  資本金の額又は出資金の額が五億円以上である法人
          <sup>art-66/par-5/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-2/sub-1</sup>
          A corporation whose amount of stated capital or amount of capital contributions is 500 million yen or more;
          <sup>machine translation, not official</sup>

          **ロ**  相互会社（これに準ずるものとして政令で定めるものを含む。）
          <sup>art-66/par-5/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-2/sub-2</sup>
          A mutual company (including one specified by Cabinet Order as being equivalent thereto);
          <sup>machine translation, not official</sup>

          **ハ**  第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人（第六号において「受託法人」という。）
          <sup>art-66/par-5/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-2/sub-3</sup>
          A trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations) (referred to as a "trust corporation" in item (vi)).
          <sup>machine translation, not official</sup>

        **三**  普通法人との間に完全支配関係がある全ての大法人が有する株式及び出資の全部を当該全ての大法人のうちいずれか一の法人が有するものとみなした場合において当該いずれか一の法人と当該普通法人との間に当該いずれか一の法人による完全支配関係があることとなるときの当該普通法人（前号に掲げる法人を除く。）
        <sup>art-66/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-3</sup>
        an ordinary corporation (excluding a corporation listed in the preceding item) in the case where, if all of the shares and capital contributions held by all of the large corporations that have a full controlling interest with the ordinary corporation are deemed to be held by any one of those large corporations, that one corporation comes to have a full controlling interest in the ordinary corporation;
        <sup>machine translation, not official</sup>

        **四**  投資法人
        <sup>art-66/par-5/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-4</sup>
        an investment corporation;
        <sup>machine translation, not official</sup>

        **五**  特定目的会社
        <sup>art-66/par-5/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-5</sup>
        a specific purpose company; and
        <sup>machine translation, not official</sup>

        **六**  受託法人
        <sup>art-66/par-5/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-5/item-6</sup>
        a trust corporation.
        <sup>machine translation, not official</sup>

      **第六項**  第一項の場合において、中小通算法人（大通算法人（通算法人である普通法人又は当該普通法人の各事業年度終了の日において当該普通法人との間に通算完全支配関係がある他の通算法人のうち、いずれかの法人が次に掲げる法人に該当する場合における当該普通法人をいう。）以外の普通法人である通算法人をいう。以下この条において同じ。）の当該各事業年度の所得の金額のうち軽減対象所得金額以下の金額については、同項の規定にかかわらず、百分の十九の税率による。
      <sup>art-66/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-6</sup>
      In the case referred to in paragraph (1), with regard to an amount of the amount of income eligible for reduction or less out of the amount of income for each business year of a small or medium-sized group tax sharing corporation (meaning a group tax sharing corporation that is an ordinary corporation other than a large group tax sharing corporation (meaning an ordinary corporation that is a group tax sharing corporation, in the case where any of the ordinary corporation and the other group tax sharing corporations that have a group tax sharing full controlling interest with the ordinary corporation as of the last day of each business year of the ordinary corporation falls under any of the following corporations); hereinafter the same applies in this Article), the applicable tax rate is 19 percent, notwithstanding the provisions of the paragraph:
      <sup>machine translation, not official</sup>

        **一**  当該各事業年度終了の時における資本金の額又は出資金の額が一億円を超える法人
        <sup>art-66/par-6/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-6/item-1</sup>
        a corporation whose amount of stated capital or amount of capital contributions as of the end of the relevant business year exceeds 100 million yen; or
        <sup>machine translation, not official</sup>

        **二**  当該各事業年度終了の時において前項第一号から第三号まで又は第六号に掲げる法人に該当する法人
        <sup>art-66/par-6/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-6/item-2</sup>
        a corporation that falls under any of the corporations listed in items (i) through (iii) or item (vi) of the preceding paragraph as of the end of the relevant business year.
        <sup>machine translation, not official</sup>

      **第七項**  前項に規定する軽減対象所得金額とは、八百万円に第一号に掲げる金額が第二号に掲げる金額のうちに占める割合を乗じて計算した金額（同項の中小通算法人が通算子法人である場合において、同項の各事業年度終了の日が当該中小通算法人に係る通算親法人の事業年度終了の日でないときは、八百万円を十二で除し、これに当該中小通算法人の事業年度の月数を乗じて計算した金額）をいう。
      <sup>art-66/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-7</sup>
      The amount of income eligible for reduction prescribed in the preceding paragraph means the amount calculated by multiplying eight million yen by the ratio of the amount listed in item (i) to the amount listed in item (ii) (in the case where the small or medium-sized group tax sharing corporation referred to in that paragraph is a group tax sharing subsidiary corporation, when the last day of each business year referred to in that paragraph is not the last day of the business year of the group tax sharing parent corporation pertaining to the small or medium-sized group tax sharing corporation, the amount calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the business year of the small or medium-sized group tax sharing corporation):
      <sup>machine translation, not official</sup>

        **一**  当該中小通算法人の当該各事業年度の所得の金額
        <sup>art-66/par-7/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-7/item-1</sup>
        the amount of income of the small or medium-sized group tax sharing corporation for the relevant business year; and
        <sup>machine translation, not official</sup>

        **二**  当該中小通算法人の当該各事業年度及び当該各事業年度終了の日において当該中小通算法人との間に通算完全支配関係がある他の中小通算法人の同日に終了する事業年度の所得の金額の合計額
        <sup>art-66/par-7/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-7/item-2</sup>
        the sum of the amount of income for the relevant business year of the small or medium-sized group tax sharing corporation and the amounts of income for the business years ending on the last day of the relevant business year of the other small or medium-sized group tax sharing corporations that have a group tax sharing full controlling interest with the small or medium-sized group tax sharing corporation as of that day.
        <sup>machine translation, not official</sup>

      **第八項**  前二項の規定を適用する場合において、前項各号の所得の金額が同項の中小通算法人の同項第一号の各事業年度又は同項第二号の他の中小通算法人の同号に規定する日に終了する事業年度（以下この条において「通算事業年度」という。）の第七十四条第一項（確定申告）の規定による申告書に当該通算事業年度の所得の金額として記載された金額（以下この項及び第十項において「当初申告所得金額」という。）と異なるときは、当初申告所得金額を当該各号の所得の金額とみなす。
      <sup>art-66/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-8</sup>
      In applying the provisions of the preceding two paragraphs, when the amount of income referred to in the items of the preceding paragraph differs from the amount entered as the amount of income for the group tax sharing business year in a return under Article 74, paragraph (1) (Final Returns) for each business year referred to in item (i) of that paragraph of the small or medium-sized group tax sharing corporation referred to in that paragraph, or for the business year ending on the day prescribed in item (ii) of that paragraph of the other small or medium-sized group tax sharing corporation referred to in that item (hereinafter referred to as a "group tax sharing business year" in this Article) (hereinafter such amount is referred to as the "initially reported income" in this paragraph and paragraph (10)), the initially reported income is deemed to be the amount of income referred to in the relevant item.
      <sup>machine translation, not official</sup>

      **第九項**  通算事業年度のいずれかについて修正申告書の提出又は更正がされる場合において、次に掲げる場合のいずれかに該当するときは、第七項の中小通算法人の同項第一号の各事業年度については、前項の規定は、適用しない。
      <sup>art-66/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-9</sup>
      In the case where an amended return is filed or a Reassessment is made with regard to any of the group tax sharing business years, when the case falls under any of the following cases, the provisions of the preceding paragraph do not apply to each business year referred to in item (i) of paragraph (7) of the small or medium-sized group tax sharing corporation referred to in that paragraph:
      <sup>machine translation, not official</sup>

        **一**  前項の規定を適用しないものとした場合における第七項第二号に掲げる金額が八百万円以下である場合
        <sup>art-66/par-9/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-9/item-1</sup>
        the case where the amount listed in paragraph (7), item (ii) would be eight million yen or less if the provisions of the preceding paragraph were not applied;
        <sup>machine translation, not official</sup>

        **二**  第六十四条の五第六項（損益通算）の規定の適用がある場合
        <sup>art-66/par-9/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-9/item-2</sup>
        the case where the provisions of Article 64-5, paragraph (6) (Aggregation of Profits and Losses) apply; or
        <sup>machine translation, not official</sup>

        **三**  第六十四条の五第八項の規定の適用がある場合
        <sup>art-66/par-9/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-9/item-3</sup>
        the case where the provisions of Article 64-5, paragraph (8) apply.
        <sup>machine translation, not official</sup>

      **第十項**  通算事業年度について前項（第三号に係る部分を除く。）の規定を適用して修正申告書の提出又は更正がされた後における第八項の規定の適用については、当該修正申告書又は当該更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書に当該通算事業年度の所得の金額として記載された金額を当初申告所得金額とみなす。
      <sup>art-66/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-10</sup>
      With regard to the application of the provisions of paragraph (8) after an amended return has been filed or a Reassessment has been made for a group tax sharing business year by applying the provisions of the preceding paragraph (excluding the part pertaining to item (iii)), the amount entered as the amount of income for the group tax sharing business year in the amended return, or in the written notice of Reassessment prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes pertaining to the Reassessment, is deemed to be the initially reported income.
      <sup>machine translation, not official</sup>

      **第十一項**  通算親法人の事業年度が一年に満たない場合における当該通算親法人及び他の通算法人に対する第七項及び第九項の規定の適用については、第七項中「八百万円に」とあるのは「八百万円を十二で除し、これに同項の中小通算法人に係る通算親法人の事業年度の月数を乗じて計算した金額に」と、第九項第一号中「八百万円」とあるのは「八百万円を十二で除し、これに当該中小通算法人に係る通算親法人の事業年度の月数を乗じて計算した金額」とする。
      <sup>art-66/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-11</sup>
      With regard to the application of the provisions of paragraph (7) and paragraph (9) to a group tax sharing parent corporation and other group tax sharing corporations in the case where the business year of the group tax sharing parent corporation is less than one year, the term "multiplying eight million yen" in paragraph (7) is deemed to be replaced with "multiplying the amount calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the business year of the group tax sharing parent corporation pertaining to the small or medium-sized group tax sharing corporation referred to in that paragraph", and the term "eight million yen" in paragraph (9), item (i) is deemed to be replaced with "the amount calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the business year of the group tax sharing parent corporation pertaining to the small or medium-sized group tax sharing corporation".
      <sup>machine translation, not official</sup>

      **第十二項**  第四項、第七項及び前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
      <sup>art-66/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-66/par-12</sup>
      The number of months set forth in paragraph (4), paragraph (7) and the preceding paragraph is calculated according to the calendar and a division of less than one month is counted as one month.
      <sup>machine translation, not official</sup>

### 第六十七条（特定同族会社の特別税率） — (Special Tax Rate for Specified Family Companies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-67 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67</sup>

      **第一項**  内国法人である特定同族会社（被支配会社で、被支配会社であることについての判定の基礎となつた株主等のうちに被支配会社でない法人がある場合には、当該法人をその判定の基礎となる株主等から除外して判定するものとした場合においても被支配会社となるもの（資本金の額又は出資金の額が一億円以下であるものにあつては、前条第五項第二号から第五号までに掲げるもの及び同条第六項に規定する大通算法人に限る。）をいい、清算中のものを除く。以下この条において同じ。）の各事業年度の留保金額が留保控除額を超える場合には、その特定同族会社に対して課する各事業年度の所得に対する法人税の額は、前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）の規定にかかわらず、これらの規定により計算した法人税の額に、その超える部分の留保金額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を加算した金額とする。
      <sup>art-67/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-1</sup>
      In the case where a specified family company that is a domestic corporation (meaning a controlled company which is judged to be a controlled company, even after excluding shareholders, etc. that are corporations not falling under the category of a controlled company out of its shareholders, etc. who are used as the basis for the judgment as to whether the company is a controlled company (for a company whose amount of stated capital or amount of capital contributions is 100 million yen or less, limited to a company listed in items (ii) through (v) of paragraph (5) of the preceding Article and a large group tax sharing corporation prescribed in paragraph (6) of that Article), and excluding a company in liquidation; hereinafter the same applies in this Article) holds retained income for each business year that exceeds the allowance for retained income, the amount of corporation tax imposed on the specified family company on its income for each business year is to be the amount obtained by categorizing the excess amount of retained income into the amounts listed in the following items and multiplying the respective amounts by the rates specified in the relevant items, and then adding the sum of such amounts to the amount of corporation tax calculated pursuant to the provisions of paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3)), notwithstanding these provisions:
      <sup>machine translation, not official</sup>

        **一**  年三千万円以下の金額　百分の十
        <sup>art-67/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-1/item-1</sup>
        the amount not more than 30 million yen per annum:10 percent;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  年三千万円を超え、年一億円以下の金額　百分の十五
        <sup>art-67/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-1/item-2</sup>
        the amount over 30 million yen per annum but not more than 100 million yen per annum:15 percent; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  年一億円を超える金額　百分の二十
        <sup>art-67/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-1/item-3</sup>
        the amount over 100 million yen per annum:20 percent.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項に規定する被支配会社とは、会社（投資法人を含む。以下この項及び第八項において同じ。）の株主等（その会社が自己の株式又は出資を有する場合のその会社を除く。）の一人並びにこれと政令で定める特殊の関係のある個人及び法人がその会社の発行済株式又は出資（その会社が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を有する場合その他政令で定める場合におけるその会社をいう。
      <sup>art-67/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-2</sup>
      A controlled company as prescribed in the preceding paragraph means a company (including an investment corporation; hereinafter the same applies in this paragraph and paragraph (8)) in the case where one of its shareholders, etc. (excluding the shares that the company holds in itself and the capital contributions made thereby) or individuals and corporations with a special relationship therewith as specified by Cabinet Order hold more than 50 percent of the total number or total amount of the company's issued shares or capital contributions (excluding the shares that the company holds in itself and the capital contributions made thereby) or in any other case as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第三項**  第一項に規定する留保金額とは、所得等の金額（第一号から第六号までに掲げる金額の合計額から第七号に掲げる金額を減算した金額をいう。第五項において同じ。）のうち留保した金額から、当該事業年度の所得の金額につき前条第一項、第二項及び第六項並びに第六十九条第十九項の規定により計算した法人税の額と当該事業年度の地方法人税法第九条第二項（課税標準）に規定する課税標準法人税額（同法第六条第一項第一号（基準法人税額等）に定める基準法人税額に係るものに限る。）につき同法第十条（税率）及び第十二条第九項（外国税額の控除）（同条第十三項において準用する場合を含む。）の規定により計算した地方法人税の額とを合計した金額（次条から第七十条まで（税額控除）並びに同法第十二条第一項及び第八項（同条第十三項において準用する場合を含む。）並びに第十三条（仮装経理に基づく過大申告の場合の更正に伴う地方法人税額の控除）の規定による控除をされるべき金額がある場合には、当該金額を控除した金額）並びに当該法人税の額に係る地方税法の規定による道府県民税及び市町村民税（都民税を含む。）の額として政令で定めるところにより計算した金額の合計額を控除した金額をいう。
      <sup>art-67/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3</sup>
      Retained income as prescribed in paragraph (1) means the amount obtained by deducting, from the amount retained out of the amount of income, etc. (meaning the amount obtained by subtracting the amount listed in item (vii) from the sum of the amounts listed in items (i) through (vi); the same applies in paragraph (5)), the sum of the amount obtained by adding together the amount of corporation tax calculated pursuant to the provisions of paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19) with regard to the amount of income for the business year and the amount of local corporation tax calculated pursuant to the provisions of Article 10 (Tax Rate) and Article 12, paragraph (9) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article) of the Local Corporation Tax Act with regard to the taxable corporation tax amount for the business year prescribed in Article 9, paragraph (2) (Tax Base) of that Act (limited to that pertaining to the base corporation tax amount specified in Article 6, paragraph (1), item (i) (Base Corporation Tax Amount, etc.) of that Act) (where there is any amount to be credited under the provisions of the following Article through Article 70 (Tax Credit) and Article 12, paragraphs (1) and (8) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article) and Article 13 (Credit of the Local Corporation Tax Amount upon Reassessment of an Excessive Return Based on Fictitious Accounting) of that Act, the amount that remains after deducting that amount) and the amount calculated, as specified by Cabinet Order, as the amount of prefectural inhabitants' tax and municipal inhabitants' tax (including Tokyo inhabitants' tax) under the provisions of the Local Tax Act that are related to the amount of corporation tax.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の所得の金額（第六十二条第二項（合併及び分割による資産等の時価による譲渡）に規定する最後事業年度にあつては、同項に規定する資産及び負債の同項に規定する譲渡がないものとして計算した場合における所得の金額）
        <sup>art-67/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3/item-1</sup>
        the amount of income for the business year (for the final business year as prescribed in Article 62, paragraph (2) (Transfer of Assets at Fair Value as a Result of Merger and Company Split), the amount of income in the case of being calculated on the assumption that the transfer prescribed in the paragraph of the assets and liabilities prescribed in the paragraph has not been made);
        <sup>machine translation, not official</sup>

        **二**  第二十三条（受取配当等の益金不算入）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額（特定同族会社が通算法人である場合には、他の通算法人から受ける同条第一項に規定する配当等の額に係るもののうち政令で定めるものを除く。）
        <sup>art-67/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3/item-2</sup>
        the amount that was excluded from gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 23 (Exclusion of Dividends Received from Gross Profits) (in the case where the specified family company is a group tax sharing corporation, excluding the portion of the amount specified by Cabinet Order that is related to the amount of dividends, etc. prescribed in paragraph (1) of the Article that the specified family company receives from another group tax sharing corporation);
        <sup>machine translation, not official</sup>

        **三**  第二十三条の二（外国子会社から受ける配当等の益金不算入）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額
        <sup>art-67/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3/item-3</sup>
        the amount that was excluded from gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 23-2 (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits);
        <sup>machine translation, not official</sup>

        **四**  第二十五条の二第一項（受贈益）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額
        <sup>art-67/par-3/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3/item-4</sup>
        the amount that was excluded from gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 25-2, paragraph (1) (Gain on Gifts Received);
        <sup>machine translation, not official</sup>

        **五**  第二十六条第一項（還付金等の益金不算入）に規定する還付を受け又は充当される金額（同項第一号に係る部分の金額を除く。）、同条第二項に規定する減額された金額、同条第三項に規定する減額された部分として政令で定める金額、その受け取る同条第四項に規定する通算税効果額（附帯税の額に係る部分の金額に限る。）及び同条第五項に規定する還付を受ける金額
        <sup>art-67/par-3/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3/item-5</sup>
        the amount to be refunded or subject to appropriation as prescribed in Article 26, paragraph (1) (Exclusion of Refunds from Gross Profits) (excluding the amount of the portion pertaining to item (i) of the paragraph), the reduced amount prescribed in paragraph (2) of the Article, the amount specified by Cabinet Order as the reduced portion prescribed in paragraph (3) of the Article, the group tax sharing tax effect amount prescribed in paragraph (4) of the Article to be received (limited to the amount of the portion pertaining to the amount of penalty tax), and the amount to be refunded as prescribed in paragraph (5) of the Article;
        <sup>machine translation, not official</sup>

        **六**  第五十七条（欠損金の繰越し）又は第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入）の規定により当該事業年度の所得の金額の計算上損金の額に算入された金額
        <sup>art-67/par-3/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3/item-6</sup>
        the amount that was included in deductible expenses in the calculation of the amount of income for the business year, pursuant to the provisions of Article 57 (Carryover of Losses) or Article 59 (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation); and
        <sup>machine translation, not official</sup>

        **七**  第二十七条（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入）の規定により当該事業年度の所得の金額の計算上益金の額に算入された金額
        <sup>art-67/par-3/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-3/item-7</sup>
        the amount that was included in gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 27 (Inclusion in Gross Profit of the Net Operating Loss Caused by a Disaster Pertaining to a refund by Carryback in an Interim Return).
        <sup>machine translation, not official</sup>

      **第四項**  特定同族会社の前項に規定する留保した金額の計算については、当該特定同族会社による次の各号に掲げる剰余金の配当、利益の配当又は金銭の分配（その決議の日が当該各号に定める日（以下この項において「基準日等」という。）の属する事業年度終了の日の翌日から当該基準日等の属する事業年度に係る決算の確定の日までの期間内にあるもの（当該特定同族会社が通算法人である場合には、他の通算法人に対する剰余金の配当又は利益の配当として政令で定めるものを除く。）に限る。以下この項において「期末配当等」という。）により減少する利益積立金額に相当する金額（当該期末配当等が金銭以外の資産によるものである場合には、当該資産の価額が当該資産の当該基準日等の属する事業年度終了の時における帳簿価額（当該資産が当該基準日等の属する事業年度終了の日後に取得したものである場合にあつては、その取得価額）であるものとした場合における当該期末配当等により減少する利益積立金額に相当する金額）は、当該基準日等の属する事業年度の前項に規定する留保した金額から控除し、当該期末配当等がその効力を生ずる日（その効力を生ずる日の定めがない場合には、当該期末配当等をする日）の属する事業年度の同項に規定する留保した金額に加算するものとする。
      <sup>art-67/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-4</sup>
      With regard to the calculation of the amount that a specified family company has retained as prescribed in the preceding paragraph, the amount equivalent to the amount of retained earnings that is reduced by a dividend of surplus, dividend of profits or distribution of monies listed in the following items made by the specified family company (limited to one for which the date of the resolution falls within the period from the day following the last day of the business year containing the day specified in the relevant item (hereinafter referred to as the "base date, etc." in this paragraph) to the date of the final settlement of the accounts for the business year containing the base date, etc. (excluding, in the case where the specified family company is a group tax sharing corporation, one specified by Cabinet Order as a dividend of surplus or dividend of profits to another group tax sharing corporation); hereinafter referred to as a "year-end dividend, etc." in this paragraph) (in the case where the year-end dividend, etc. is made with assets other than monies, the amount equivalent to the amount of retained earnings that would be reduced by the year-end dividend, etc. if the value of the assets were the book value of the assets as of the end of the business year containing the base date, etc. (where the assets were acquired after the last day of the business year containing the base date, etc., the acquisition cost thereof)) is to be deducted from the amount retained as prescribed in the preceding paragraph for the business year containing the base date, etc., and added to the amount retained as prescribed in that paragraph for the business year containing the day on which the year-end dividend, etc. becomes effective (where no day on which it becomes effective has been specified, the day on which the year-end dividend, etc. is made).
      <sup>machine translation, not official</sup>

        **一**  剰余金の配当で当該剰余金の配当を受ける者を定めるための会社法第百二十四条第一項（基準日）に規定する基準日（以下この項において「基準日」という。）の定めがあるもの　当該基準日
        <sup>art-67/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-4/item-1</sup>
        a dividend of surplus for which a base date as prescribed in Article 124, paragraph (1) (Record Date) of the Companies Act (hereinafter referred to as the "base date" in this paragraph) has been set for determining the persons who are to receive the dividend of surplus: the base date; and
        <sup>machine translation, not official</sup>

        **二**  利益の配当又は投資信託及び投資法人に関する法律第百三十七条（金銭の分配）の金銭の分配で、当該利益の配当又は金銭の分配を受ける者を定めるための基準日に準ずる日の定めがあるもの　同日
        <sup>art-67/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-4/item-2</sup>
        a dividend of profits, or a distribution of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations, for which a day equivalent to a base date has been set for determining the persons who are to receive the dividend of profits or distribution of monies: that day.
        <sup>machine translation, not official</sup>

      **第五項**  第一項に規定する留保控除額とは、次に掲げる金額のうち最も多い金額をいう。
      <sup>art-67/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-5</sup>
      The allowance for retained income as prescribed in paragraph (1) is the largest amount out of those listed as follows:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  当該事業年度の所得等の金額（第六十四条の五第一項（損益通算）の規定により当該事業年度の所得の金額の計算上損金の額に算入される金額がある場合には当該金額を加算した金額とし、同条第三項の規定により当該事業年度の所得の金額の計算上益金の額に算入される金額がある場合には当該金額を控除した金額とする。）の百分の四十に相当する金額
        <sup>art-67/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-5/item-1</sup>
        the amount equivalent to 40 percent of the amount of income, etc. for the business year (where there is an amount to be included in deductible expenses when calculating the amount of income for the business year pursuant to the provisions of Article 64-5, paragraph (1) (Aggregation of Profits and Losses), the amount obtained by adding that amount, and where there is an amount to be included in gross profits when calculating the amount of income for the business year pursuant to the provisions of paragraph (3) of that Article, the amount obtained by deducting that amount);
        <sup>machine translation, not official</sup>

        **二**  年二千万円
        <sup>art-67/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-5/item-2</sup>
        20 million yen per annum; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  当該事業年度終了の時における利益積立金額（当該事業年度の所得等の金額に係る部分の金額を除く。）がその時における資本金の額又は出資金の額の百分の二十五に相当する金額に満たない場合におけるその満たない部分の金額に相当する金額
        <sup>art-67/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-5/item-3</sup>
        in the case where the amount of retained earnings as of the end of the business year (excluding the amount of the portion pertaining to the amount of income, etc. for the business year) is less than 25 percent of the stated capital or capital contributions at the time, the amount equivalent to the shortfall.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第六項**  事業年度が一年に満たない特定同族会社に対する第一項及び前項の規定の適用については、第一項中「年三千万円」とあるのは「三千万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」と、「年一億円」とあるのは「一億円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」と、前項中「年二千万円」とあるのは「二千万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。
      <sup>art-67/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-6</sup>
      With regard to the application of the provisions of paragraph (1) and the preceding paragraph to a specified family company whose business year is less than one year, the term "30 million yen per annum" in paragraph (1) is deemed to be replaced with "amount calculated by dividing 30 million yen by 12 and then multiplying the result by the number of months of the business year;" the term "100 million yen per annum" in the paragraph is deemed to be replaced with "amount calculated by dividing 100 million yen by 12 and then multiplying the result by the number of months of the business year;" and the term "20 million yen per annum" in the preceding paragraph is deemed to be replaced with "amount calculated by dividing 20 million yen by 12 and then multiplying the result by the number of months of the business year."
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第七項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
      <sup>art-67/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-7</sup>
      The number of months set forth in the preceding paragraph is calculated according to the calendar and a division less than one month is to be counted as one month.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第八項**  第一項の場合において、会社が同項の特定同族会社に該当するかどうかの判定は、当該会社の当該事業年度終了の時の現況による。
      <sup>art-67/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-8</sup>
      In the case referred to in paragraph (1), the determination as to whether the company falls under the category of a specified family company set forth in the paragraph is based on its circumstances as of the end of the company's relevant business year.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第九項**  第三項に規定する留保した金額の調整その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-67/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-67/par-9</sup>
      The adjustment of the retained amount prescribed in paragraph (3), and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第二款　税額控除 — Subsection 2 Tax Credit
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-2/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-2/subsec-2</sup>

### 第六十八条（所得税額の控除） — (Income Tax Credit)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-68 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-68</sup>

      **第一項**  内国法人が各事業年度において所得税法第百七十四条各号（内国法人に係る所得税の課税標準）に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金（次項において「利子及び配当等」という。）の支払を受ける場合には、これらにつき同法の規定により課される所得税の額（当該所得税の額に係る第六十九条の二第一項（分配時調整外国税相当額の控除）に規定する分配時調整外国税相当額を除く。）は、政令で定めるところにより、当該事業年度の所得に対する法人税の額から控除する。
      <sup>art-68/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-68/par-1</sup>
      In the case where a domestic corporation receives interest, etc., dividends, etc., compensation for periodic deposits, interest, profits, margin profits, distributions of profit, or monetary awards prescribed in the items of Article 174 (Tax Base for a domestic corporation's Income Taxes) of the Income Tax Act (referred to as "interest and dividends, etc." in the following paragraph) in each business year, the amount of income tax to be imposed thereon pursuant to the provisions of that Act (excluding the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 69-2, paragraph (1) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) that pertains to the amount of income tax) is credited against the amount of corporation tax on its income for the business year, as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定は、内国法人である公益法人等又は人格のない社団等が支払を受ける利子及び配当等で収益事業以外の事業又はこれに属する資産から生ずるものにつき課される同項の所得税の額については、適用しない。
      <sup>art-68/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-68/par-2</sup>
      The provisions of the preceding paragraph do not apply to the amount of income tax set forth in the paragraph to be imposed on interest and dividends, etc. which a corporation in the public interest, etc. or an association or foundation without juridical personality receives and which arises from a business other than its profit-making business or assets belonging thereto
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  第一項の事業年度において第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書の提出により第七十八条第一項（所得税額等の還付）又は第百三十三条第一項（更正等による所得税額等の還付）の規定による還付金がある場合の第一項の所得税の額には、当該還付金の額を含まないものとする。
      <sup>art-68/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-68/par-3</sup>
      In the case where there is a refund under the provisions of Article 78, paragraph (1) (Refund of Income Tax) or Article 133, paragraph (1) (Refund of Income Tax Due to Reassessment, etc.) as a result of the filing of an interim return stating the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) in the business year referred to in paragraph (1), the amount of income tax referred to in paragraph (1) is not to include the amount of the refund.
      <sup>machine translation, not official</sup>

      **第四項**  第一項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定による控除を受けるべき金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定による控除をされるべき金額は、当該金額として記載された金額を限度とする。
      <sup>art-68/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-68/par-4</sup>
      The provisions of paragraph (1) apply only in the case where there is an attachment to a Final Return, an amended return or a written request for Reassessment of documents stating the amount of credit to be received pursuant to the provisions of the paragraph and a detailed statement concerning the calculation thereof. In this case, the amount to be credited under the provisions of the paragraph does not exceed the amount entered as the amount.
      <sup>machine translation, not official</sup>

### 第六十九条（外国税額の控除） — (Foreign Tax Credit)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-69 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69</sup>

      **第一項**  内国法人が各事業年度において外国法人税（外国の法令により課される法人税に相当する税で政令で定めるものをいう。以下この項及び第十二項において同じ。）を納付することとなる場合には、当該事業年度の所得の金額につき第六十六条第一項から第三項まで（各事業年度の所得に対する法人税の税率）の規定を適用して計算した金額のうち当該事業年度の国外所得金額（国外源泉所得に係る所得のみについて各事業年度の所得に対する法人税を課するものとした場合に課税標準となるべき当該事業年度の所得の金額に相当するものとして政令で定める金額をいう。第十四項において同じ。）に対応するものとして政令で定めるところにより計算した金額（以下この条において「控除限度額」という。）を限度として、その外国法人税の額（その所得に対する負担が高率な部分として政令で定める外国法人税の額、内国法人の通常行われる取引と認められないものとして政令で定める取引に基因して生じた所得に対して課される外国法人税の額、内国法人の法人税に関する法令の規定により法人税が課されないこととなる金額を課税標準として外国法人税に関する法令により課されるものとして政令で定める外国法人税の額その他政令で定める外国法人税の額を除く。以下この条において「控除対象外国法人税の額」という。）を当該事業年度の所得に対する法人税の額から控除する。
      <sup>art-69/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-1</sup>
      In the case where a domestic corporation is to pay any foreign country's corporate tax (meaning a tax imposed under foreign laws or regulations that is equivalent to corporation tax and is specified by Cabinet Order; hereinafter the same applies in this paragraph and paragraph (12)) for each business year, the amount of the foreign country's corporate tax (excluding the amount of foreign country's corporate tax specified by Cabinet Order as the part whose burden on the income is high, the amount of foreign country's corporate tax imposed on income arising from transactions that are specified by Cabinet Order as those that are not deemed to be ordinary transactions of the domestic corporation, the amount of foreign country's corporate tax specified by Cabinet Order as that imposed under laws and regulations concerning foreign country's corporate tax on a tax base consisting of an amount on which corporation tax is not to be imposed under the provisions of laws and regulations concerning the corporation tax of domestic corporations, and the amount of any other foreign country's corporate tax specified by Cabinet Order; hereinafter referred to as the "creditable amount of the foreign country's corporate tax" in this Article) is credited against the amount of corporation tax on income for the business year, to the extent of the portion calculated as specified by Cabinet Order as corresponding to the amount of foreign income for the business year (meaning the amount specified by Cabinet Order as equivalent to the amount of income for the business year that would be the tax base if corporation tax on income for each business year were imposed only on income pertaining to foreign source income; the same applies in paragraph (14)), out of the amount calculated by applying the provisions of Article 66, paragraphs (1) through (3) (Tax Rate for Corporation Tax on Income for Each Business Year) to the amount of income for the business year (hereinafter such portion is referred to as the "limitation on a creditable amount" in this Article).
      <sup>machine translation, not official</sup>

      **第二項**  内国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額、地方法人税法第十二条第一項（外国税額の控除）に規定する地方法人税控除限度額及び地方税控除限度額として政令で定める金額の合計額を超える場合において、前三年内事業年度（当該事業年度開始の日前三年以内に開始した各事業年度をいう。以下この条において同じ。）の控除限度額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項及び第二十六項において「繰越控除限度額」という。）があるときは、政令で定めるところにより、その繰越控除限度額を限度として、その超える部分の金額を当該事業年度の所得に対する法人税の額から控除する。
      <sup>art-69/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-2</sup>
      In the case where the creditable amount of the foreign country's corporate tax that a domestic corporation is to pay in each business year exceeds the sum of the limitation on the creditable amount for the business year, the limitation on the creditable amount for local corporation tax prescribed in Article 12, paragraph (1) (Foreign Tax Credit) of the Local Corporation Tax Act and the amount specified by Cabinet Order as the limitation on a creditable amount for local tax, when the limitation on the creditable amount for each business year within preceding three years (meaning each business year that starts within three years prior to the first day of the business year; hereinafter the same applies in this Article) contains the amount specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "limitation on the creditable amount to be carried over" in this paragraph and paragraph (26)), the amount of the excess is credited against corporation tax for the business year, to the extent of the limitation on the creditable amount to be carried over, as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第三項**  内国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額に満たない場合において、その前三年内事業年度において納付することとなつた控除対象外国法人税の額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項及び第二十六項において「繰越控除対象外国法人税額」という。）があるときは、政令で定めるところにより、当該控除限度額から当該事業年度において納付することとなる控除対象外国法人税の額を控除した残額を限度として、その繰越控除対象外国法人税額を当該事業年度の所得に対する法人税の額から控除する。
      <sup>art-69/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-3</sup>
      In the case where the creditable amount of the foreign country's corporate tax that a domestic corporation is to pay in each business year is less than the limitation on the creditable amount for the business year, when the creditable amount of the foreign country's corporate tax to be paid in each business year within preceding three years contains an amount as specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "creditable amount of the foreign country's corporate tax to be carried over" in this paragraph and paragraph (26)), the creditable amount of the foreign country's corporate tax to be carried over is credited against corporation tax on income for the business year, to the extent of the amount that remains after crediting the creditable amount of the foreign country's corporate tax to be paid in the business year from the limitation on the creditable amount, as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第四項**  第一項に規定する国外源泉所得とは、次に掲げるものをいう。
      <sup>art-69/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4</sup>
      The foreign source income prescribed in paragraph (1) means the following:
      <sup>machine translation, not official</sup>

        **一**  内国法人が国外事業所等（国外にある恒久的施設に相当するものその他の政令で定めるものをいう。以下この条において同じ。）を通じて事業を行う場合において、当該国外事業所等が当該内国法人から独立して事業を行う事業者であるとしたならば、当該国外事業所等が果たす機能、当該国外事業所等において使用する資産、当該国外事業所等と当該内国法人の本店等（当該内国法人の本店、支店、工場その他これらに準ずるものとして政令で定めるものであつて当該国外事業所等以外のものをいう。以下この条において同じ。）との間の内部取引その他の状況を勘案して、当該国外事業所等に帰せられるべき所得（当該国外事業所等の譲渡により生ずる所得を含み、第十四号に該当するものを除く。）
        <sup>art-69/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-1</sup>
        in the case where a domestic corporation carries on business through a foreign office or similar establishment (meaning an establishment equivalent to a permanent establishment located outside Japan or any other establishment specified by Cabinet Order; hereinafter the same applies in this Article), the income that should be attributed to the foreign office or similar establishment if it were a business operator carrying on business independently of the domestic corporation, taking into account the functions performed by the foreign office or similar establishment, the assets used at the foreign office or similar establishment, the internal transactions between the foreign office or similar establishment and the head office, etc. of the domestic corporation (meaning the head office, branch office or factory of the domestic corporation or any other establishment specified by Cabinet Order as equivalent thereto, other than the foreign office or similar establishment; hereinafter the same applies in this Article), and other circumstances (including income arising from the transfer of the foreign office or similar establishment, and excluding income falling under item (xiv));
        <sup>machine translation, not official</sup>

        **二**  国外にある資産の運用又は保有により生ずる所得
        <sup>art-69/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-2</sup>
        income arising from investing or holding assets located outside Japan;
        <sup>machine translation, not official</sup>

        **三**  国外にある資産の譲渡により生ずる所得として政令で定めるもの
        <sup>art-69/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-3</sup>
        income prescribed by Cabinet Order as arising from the transfer of assets located outside Japan;
        <sup>machine translation, not official</sup>

        **四**  国外において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
        <sup>art-69/par-4/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-4</sup>
        consideration received by a corporation which conducts a business that has as its main content the provision of personal services outside Japan and which is specified by Cabinet Order, for the provision of the personal services;
        <sup>machine translation, not official</sup>

        **五**  国外にある不動産、国外にある不動産の上に存する権利若しくは国外における採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、国外における租鉱権の設定又は所得税法第二条第一項第五号（定義）に規定する非居住者若しくは外国法人に対する船舶若しくは航空機の貸付けによる対価
        <sup>art-69/par-4/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-5</sup>
        consideration for the lending of real estate located outside Japan, any right on real estate located outside Japan or a right of quarrying outside Japan (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease outside Japan or the lending of a vessel or aircraft to a non-resident as prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act (Definitions) or a foreign corporation;
        <sup>machine translation, not official</sup>

        **六**  所得税法第二十三条第一項（利子所得）に規定する利子等及びこれに相当するもののうち次に掲げるもの
        <sup>art-69/par-4/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-6</sup>
        interest, etc. prescribed in Article 23, paragraph (1) of the Income Tax Act (Interest Income) and anything equivalent thereto, which is listed in any of the following:
        <sup>machine translation, not official</sup>

          **イ**  外国の国債若しくは地方債又は外国法人の発行する債券の利子
          <sup>art-69/par-4/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-6/sub-1</sup>
          interest on government bonds or municipal bonds of a foreign state, or on bonds issued by a foreign corporation;
          <sup>machine translation, not official</sup>

          **ロ**  国外にある営業所、事務所その他これらに準ずるもの（以下この項において「営業所」という。）に預け入れられた預貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子
          <sup>art-69/par-4/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-6/sub-2</sup>
          interest on deposits or savings (including anything equivalent to what is specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) which have been deposited with a business office, other office or any other equivalent thereto, located outside Japan (hereinafter referred to as "business office" in this paragraph);
          <sup>machine translation, not official</sup>

          **ハ**  国外にある営業所に信託された合同運用信託若しくはこれに相当する信託、公社債投資信託又は公募公社債等運用投資信託（所得税法第二条第一項第十五号の三に規定する公募公社債等運用投資信託をいう。次号ロにおいて同じ。）若しくはこれに相当する信託の収益の分配
          <sup>art-69/par-4/item-6/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-6/sub-3</sup>
          distribution of proceeds from a jointly managed trust or a trust equivalent thereto, a public and company bond investment trust, or a bond-based investment trust under public offering (meaning a bond-based investment trust under public offering prescribed in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; hereinafter the same applies in (b) of the following item) or a trust equivalent thereto, which has been entrusted with a business office located outside Japan.
          <sup>machine translation, not official</sup>

        **七**  所得税法第二十四条第一項（配当所得）に規定する配当等及びこれに相当するもののうち次に掲げるもの
        <sup>art-69/par-4/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-7</sup>
        dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act (Dividend Income) and anything equivalent thereto, which are listed in any of the following:
        <sup>machine translation, not official</sup>

          **イ**  外国法人から受ける所得税法第二十四条第一項に規定する剰余金の配当、利益の配当若しくは剰余金の分配又は同項に規定する金銭の分配若しくは基金利息に相当するもの
          <sup>art-69/par-4/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-7/sub-1</sup>
          anything equivalent to dividends of surplus, dividends of profits or distributions of surplus prescribed in Article 24, paragraph (1) of the Income Tax Act or distributions of monies or interest on funds prescribed in that paragraph, which are received from a foreign corporation;
          <sup>machine translation, not official</sup>

          **ロ**  国外にある営業所に信託された所得税法第二条第一項第十二号の二に規定する投資信託（公社債投資信託並びに公募公社債等運用投資信託及びこれに相当する信託を除く。）又は第二条第二十九号ハ（定義）に規定する特定受益証券発行信託若しくはこれに相当する信託の収益の分配
          <sup>art-69/par-4/item-7/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-7/sub-2</sup>
          distributions of proceeds from an investment trust prescribed in Article 2, paragraph (1), item (xii)-2 of the Income Tax Act (excluding a public and company bond investment trust, and a bond-based investment trust under public offering and a trust equivalent thereto) or a specified trust that issues beneficiary certificates prescribed in Article 2, item (xxix), (c) (Definitions) or a trust equivalent thereto, which has been entrusted with a business office located outside Japan.
          <sup>machine translation, not official</sup>

        **八**  国外において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
        <sup>art-69/par-4/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-8</sup>
        interest from a loan provided to a person doing business outside Japan (including monies equivalent to such a loan) in connection with that business (this includes any amount prescribed by Cabinet Order as margin arising from purchase and sale transactions involving bonds with buyback or resale agreements which are prescribed by Cabinet Order);
        <sup>machine translation, not official</sup>

        **九**  国外において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
        <sup>art-69/par-4/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-9</sup>
        any of the following royalties or considerations received from a person who performs operations outside Japan, which pertain to the operations:
        <sup>machine translation, not official</sup>

          **イ**  工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価
          <sup>art-69/par-4/item-9/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-9/sub-1</sup>
          royalties for an industrial property right or any other right concerning technology, a production method involving special technology or any other equivalent thereto, or consideration for the transfer thereof;
          <sup>machine translation, not official</sup>

          **ロ**  著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価
          <sup>art-69/par-4/item-9/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-9/sub-2</sup>
          royalties for a copyright (including right of publication, neighboring right, and any other equivalent thereto), or consideration for the transfer thereof;
          <sup>machine translation, not official</sup>

          **ハ**  機械、装置その他政令で定める用具の使用料
          <sup>art-69/par-4/item-9/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-9/sub-3</sup>
          royalties for machinery, equipment or any other tool specified by Cabinet Order.
          <sup>machine translation, not official</sup>

        **十**  国外において行う事業の広告宣伝のための賞金として政令で定めるもの
        <sup>art-69/par-4/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-10</sup>
        monetary awards used to advertize a business conducted outside Japan, which are specified by Cabinet Order;
        <sup>machine translation, not official</sup>

        **十一**  国外にある営業所又は国外において契約の締結の代理をする者を通じて締結した保険業法第二条第六項（定義）に規定する外国保険業者の締結する保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金（年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年金に代えて支給される一時金を含む。）
        <sup>art-69/par-4/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-11</sup>
        pension received under an insurance contract concluded by a foreign insurer as prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act or any other contract for a pension specified by Cabinet Order, concluded via a business office located outside Japan or via a person who acts as an agent for the conclusion of contracts outside Japan (including a surplus distributed or a refund paid under the relevant contract for a pension on or after the date of commencement of the payment of a pension, and a lump sum payment given in lieu of a pension under the contract);
        <sup>machine translation, not official</sup>

        **十二**  次に掲げる給付補塡金、利息、利益又は差益
        <sup>art-69/par-4/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-12</sup>
        any of the following compensation for periodic deposits, interest, profit or margin profit:
        <sup>machine translation, not official</sup>

          **イ**  所得税法第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補塡金のうち国外にある営業所が受け入れた定期積金に係るもの
          <sup>art-69/par-4/item-12/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-12/sub-1</sup>
          compensation for periodic deposits listed in Article 174, item (iii) of the Income Tax Act (Tax Base for a domestic corporation's Income Taxes), which pertains to installment deposits that have been accepted by a business office located outside Japan;
          <sup>machine translation, not official</sup>

          **ロ**  所得税法第百七十四条第四号に掲げる給付補塡金に相当するもののうち国外にある営業所が受け入れた同号に規定する掛金に相当するものに係るもの
          <sup>art-69/par-4/item-12/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-12/sub-2</sup>
          anything equivalent to compensation for periodic deposits listed in Article 174, item (iv) of the Income Tax Act, which pertains to anything equivalent to installments prescribed in the item that have been accepted by a business office located outside Japan;
          <sup>machine translation, not official</sup>

          **ハ**  所得税法第百七十四条第五号に掲げる利息に相当するもののうち国外にある営業所を通じて締結された同号に規定する契約に相当するものに係るもの
          <sup>art-69/par-4/item-12/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-12/sub-3</sup>
          anything equivalent to interest listed in Article 174, item (v) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in the item that has been concluded via a business office located outside Japan;
          <sup>machine translation, not official</sup>

          **ニ**  所得税法第百七十四条第六号に掲げる利益のうち国外にある営業所を通じて締結された同号に規定する契約に係るもの
          <sup>art-69/par-4/item-12/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-12/sub-4</sup>
          profits listed in Article 174, item (vi) of the Income Tax Act, which pertain to a contract prescribed in the item that has been concluded via a business office located outside Japan;
          <sup>machine translation, not official</sup>

          **ホ**  所得税法第百七十四条第七号に掲げる差益のうち国外にある営業所が受け入れた預貯金に係るもの
          <sup>art-69/par-4/item-12/sub-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-12/sub-5</sup>
          margin profits listed in Article 174, item (vii) of the Income Tax Act, which pertain to deposits or savings that have been accepted by a business office located outside Japan; and
          <sup>machine translation, not official</sup>

          **ヘ**  所得税法第百七十四条第八号に掲げる差益に相当するもののうち国外にある営業所又は国外において契約の締結の代理をする者を通じて締結された同号に規定する契約に相当するものに係るもの
          <sup>art-69/par-4/item-12/sub-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-12/sub-6</sup>
          anything equivalent to margin profits listed in Article 174, item (viii) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in the item that has been concluded via a business office located outside Japan or via a person who acts as an agent for conclusion of contracts outside Japan.
          <sup>machine translation, not official</sup>

        **十三**  国外において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
        <sup>art-69/par-4/item-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-13</sup>
        distribution of profits received under a silent partnership contract (including a contract specified by Cabinet Order as being equivalent thereto) with respect to capital contributions to a person who conducts a business outside Japan;
        <sup>machine translation, not official</sup>

        **十四**  国内及び国外にわたつて船舶又は航空機による運送の事業を行うことにより生ずる所得のうち国外において行う業務につき生ずべき所得として政令で定めるもの
        <sup>art-69/par-4/item-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-14</sup>
        income prescribed by Cabinet Order as income to be derived from operations conducted outside Japan, out of income arising from conducting a business of transportation by vessel or aircraft both in Japan and outside Japan;
        <sup>machine translation, not official</sup>

        **十五**  第二条第十二号の十九ただし書に規定する条約（以下この号及び第六項から第八項までにおいて「租税条約」という。）の規定により当該租税条約の我が国以外の締約国又は締約者（第七項及び第八項において「相手国等」という。）において租税を課することができることとされる所得のうち政令で定めるもの
        <sup>art-69/par-4/item-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-15</sup>
        income specified by Cabinet Order, out of income on which a contracting state or other contracting party to a treaty prescribed in the proviso to Article 2, item (xii)-19 (hereinafter referred to as a "tax treaty" in this item and paragraphs (6) through (8)) other than Japan (referred to as the "treaty partner" in paragraphs (7) and (8)) may impose taxes pursuant to the provisions of the tax treaty; and
        <sup>machine translation, not official</sup>

        **十六**  前各号に掲げるもののほかその源泉が国外にある所得として政令で定めるもの
        <sup>art-69/par-4/item-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-4/item-16</sup>
        beyond what is set forth in the preceding items, income prescribed by Cabinet Order as arising from sources outside Japan.
        <sup>machine translation, not official</sup>

      **第五項**  前項第一号に規定する内部取引とは、内国法人の国外事業所等と本店等との間で行われた資産の移転、役務の提供その他の事実で、独立の事業者の間で同様の事実があつたとしたならば、これらの事業者の間で、資産の販売、資産の購入、役務の提供その他の取引（資金の借入れに係る債務の保証、保険契約に係る保険責任についての再保険の引受けその他これらに類する取引として政令で定めるものを除く。）が行われたと認められるものをいう。
      <sup>art-69/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-5</sup>
      The internal transactions prescribed in item (i) of the preceding paragraph means the transfer of assets, provision of services or any other fact between a foreign office or similar establishment and the head office, etc. of a domestic corporation, which is found to be one in which, if similar facts had occurred between independent business operators, sales of assets, purchases of assets, provision of services or other transactions (excluding the guarantee of obligations pertaining to the borrowing of funds, the underwriting of reinsurance for insurance liability pertaining to an insurance contract, and any other transactions specified by Cabinet Order as being similar thereto) would have been conducted between those business operators.
      <sup>machine translation, not official</sup>

      **第六項**  租税条約において国外源泉所得（第一項に規定する国外源泉所得をいう。以下この項において同じ。）につき前二項の規定と異なる定めがある場合には、その租税条約の適用を受ける内国法人については、これらの規定にかかわらず、国外源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。
      <sup>art-69/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-6</sup>
      In the case where a tax treaty contains provisions on foreign source income (meaning foreign source income prescribed in paragraph (1); hereinafter the same applies in this paragraph) that are different from the provisions of the preceding two paragraphs, the foreign source income of a domestic corporation that is subject to the tax treaty, notwithstanding these provisions, is governed by the tax treaty to the extent of such different provisions.
      <sup>machine translation, not official</sup>

      **第七項**  内国法人の第四項第一号に掲げる所得を算定する場合において、当該内国法人の国外事業所等が、租税条約（当該内国法人の同号に掲げる所得に対して租税を課することができる旨の定めのあるものに限るものとし、同号に規定する内部取引から所得が生ずる旨の定めのあるものを除く。）の相手国等に所在するときは、同号に規定する内部取引には、当該内国法人の国外事業所等と本店等との間の利子（これに準ずるものとして政令で定めるものを含む。以下この項において同じ。）の支払に相当する事実（政令で定める金融機関に該当する内国法人の国外事業所等と本店等との間の利子の支払に相当する事実を除く。）その他政令で定める事実は、含まれないものとする。
      <sup>art-69/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-7</sup>
      In calculating the income listed in paragraph (4), item (i) of a domestic corporation, when the foreign office or similar establishment of the domestic corporation is located in the treaty partner of a tax treaty (limited to one that contains provisions to the effect that taxes may be imposed on the income listed in that item of the domestic corporation, and excluding one that contains provisions to the effect that income arises from internal transactions prescribed in that item), the internal transactions prescribed in that item are not to include any fact equivalent to the payment of interest (including anything specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) between the foreign office or similar establishment and the head office, etc. of the domestic corporation (excluding any fact equivalent to the payment of interest between the foreign office or similar establishment and the head office, etc. of a domestic corporation that falls under the category of a financial institution specified by Cabinet Order) or any other fact specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第八項**  内国法人の国外事業所等が、租税条約（内国法人の国外事業所等が本店等のために棚卸資産を購入する業務及びそれ以外の業務を行う場合に、その棚卸資産を購入する業務から生ずる所得が、その国外事業所等に帰せられるべき所得に含まれないとする定めのあるものに限る。）の相手国等に所在し、かつ、当該内国法人の国外事業所等が本店等のために棚卸資産を購入する業務及びそれ以外の業務を行う場合には、当該国外事業所等のその棚卸資産を購入する業務から生ずる第四項第一号に掲げる所得は、ないものとする。
      <sup>art-69/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-8</sup>
      In the case where the foreign office or similar establishment of a domestic corporation is located in the treaty partner of a tax treaty (limited to one that contains provisions to the effect that, in the case where the foreign office or similar establishment of a domestic corporation carries out the business of purchasing inventory for the head office, etc. and other business, income arising from the business of purchasing the inventory is not included in the income that should be attributed to the foreign office or similar establishment), and the foreign office or similar establishment of the domestic corporation carries out the business of purchasing inventory for the head office, etc. and other business, the income listed in paragraph (4), item (i) that arises from the business of purchasing the inventory carried out by the foreign office or similar establishment is deemed to be nil.
      <sup>machine translation, not official</sup>

      **第九項**  内国法人が適格合併、適格分割又は適格現物出資（以下この項及び第十二項において「適格合併等」という。）により被合併法人、分割法人又は現物出資法人（同項において「被合併法人等」という。）である他の内国法人から事業の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日の属する事業年度以後の各事業年度における第二項及び第三項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前三年内事業年度の控除限度額及び当該内国法人が当該前三年内事業年度において納付することとなつた控除対象外国法人税の額とみなす。
      <sup>art-69/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-9</sup>
      In the case where a domestic corporation has received, as a result of a qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph and paragraph (12)), the transfer of the whole or a part of the business from another domestic corporation that is an acquired corporation, splitting corporation or corporation making a capital contribution in kind (referred to as an "acquired corporation, etc." in that paragraph), with regard to the application of the provisions of paragraph (2) and paragraph (3) in each business year on or after the business year containing the date of the domestic corporation's qualified merger, etc., in accordance with the category of qualified merger, etc. listed in the following items, the amount specified in the relevant item is deemed to be the domestic corporation's limitation on the creditable amount in each business year within preceding three years and the creditable amount of the foreign country's corporate tax that the domestic corporation has come to pay in each of the business years within preceding three years, as specified by Cabinet Order:
      <sup>machine translation, not official</sup>

        **一**  適格合併　当該適格合併に係る被合併法人の合併前三年内事業年度（適格合併の日前三年以内に開始した各事業年度をいう。）の控除限度額及び控除対象外国法人税の額
        <sup>art-69/par-9/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-9/item-1</sup>
        qualified merger: The limitation on the creditable amount and the creditable amount of the foreign country's corporate tax for the acquired corporation involved in the qualified merger for each business year within three years prior to the merger (meaning each business year starting within three years prior to the date of a qualified merger); and
        <sup>machine translation, not official</sup>

        **二**  適格分割又は適格現物出資（以下第十一項までにおいて「適格分割等」という。）　当該適格分割等に係る分割法人又は現物出資法人（次項及び第十一項において「分割法人等」という。）の分割等前三年内事業年度（適格分割等の日の属する事業年度開始の日前三年以内に開始した各事業年度をいう。同項において同じ。）の控除限度額及び控除対象外国法人税の額のうち、当該適格分割等により当該内国法人が移転を受けた事業に係る部分の金額として政令で定めるところにより計算した金額
        <sup>art-69/par-9/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-9/item-2</sup>
        qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified company split, etc." up to paragraph (11)): The amount calculated, as specified by Cabinet Order, as the portion of the limitation on the creditable amount and the creditable amount of the foreign country's corporate tax for the splitting corporation or corporation making a capital contribution in kind involved in the qualified company split, etc. (referred to as a "splitting corporation, etc." in the following paragraph and paragraph (11)) for each business year within three years before the company split, etc. (meaning each business year starting within three years prior to the first day of the business year containing the date of a qualified company split, etc.; the same applies in that paragraph), which is related to the business that the domestic corporation has received as a result of the qualified company split, etc.
        <sup>machine translation, not official</sup>

      **第十項**  前項の規定は、適格分割等により当該適格分割等に係る分割法人等である他の内国法人から事業の移転を受けた内国法人にあつては、当該内国法人が当該適格分割等の日以後三月以内に当該内国法人の前三年内事業年度の控除限度額及び控除対象外国法人税の額とみなされる金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
      <sup>art-69/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-10</sup>
      With regard to a domestic corporation that has received, as a result of a qualified company split, etc., the transfer of a business from another domestic corporation that is a splitting corporation, etc. involved in the qualified company split, etc., the provisions of the preceding paragraph apply only in the case where the domestic corporation has submitted documents stating the amount deemed to be the limitation on a creditable amount and the creditable amount of the foreign country's corporate tax of the domestic corporation for each business year within preceding three years and any other matters as specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within three months from the date of the qualified company split, etc.
      <sup>machine translation, not official</sup>

      **第十一項**  適格分割等に係る分割承継法人又は被現物出資法人（以下この項において「分割承継法人等」という。）が第九項の規定の適用を受ける場合には、当該適格分割等に係る分割法人等の当該適格分割等の日の属する事業年度以後の各事業年度における第二項及び第三項の規定の適用については、当該分割法人等の分割等前三年内事業年度の控除限度額及び控除対象外国法人税の額のうち、第九項の規定により当該分割承継法人等の前三年内事業年度の控除限度額とみなされる金額及び同項の規定により当該分割承継法人等が当該前三年内事業年度において納付することとなつた控除対象外国法人税の額とみなされる金額は、ないものとする。
      <sup>art-69/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-11</sup>
      In the case where a succeeding corporation in a company split or corporation receiving a capital contribution in kind (hereinafter referred to as a "succeeding corporation in a company split, etc." in this paragraph) involved in a qualified company split, etc. is subject to the provisions of paragraph (9), with regard to the application of the provisions of paragraph (2) and paragraph (3) in each business year on or after the business year containing the date of the qualified company split, etc. of the splitting corporation, etc. involved in the qualified company split, etc., out of the limitation on a creditable amount and the creditable amount of the foreign country's corporate tax for each business year within three years before the company split, etc. of the splitting corporation, etc., the amount deemed to be the limitation on a creditable amount of the succeeding corporation in a company split, etc. for each business year within preceding three years under paragraph (9) and the amount deemed to be the creditable amount of the foreign country's corporate tax that the succeeding corporation in a company split, etc. has come to pay in the business year within preceding three years under that paragraph are deemed not to exist.
      <sup>machine translation, not official</sup>

      **第十二項**  内国法人が納付することとなつた外国法人税の額につき第一項から第三項まで又は第十八項（第二十四項において準用する場合を含む。）の規定の適用を受けた事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該内国法人の各事業年度において当該外国法人税の額が減額された場合（当該内国法人が適格合併等により被合併法人等である他の内国法人から事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該内国法人が移転を受けた事業に係る所得に基因して納付することとなつた外国法人税の額に係る当該被合併法人等の適用事業年度開始の日後七年以内に開始する当該内国法人の各事業年度において当該外国法人税の額が減額された場合を含む。）における第一項から第三項までの規定の適用については、政令で定めるところによる。
      <sup>art-69/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-12</sup>
      With regard to the application of the provisions of paragraphs (1) through (3) in the case where the amount of a foreign country's corporate tax that a domestic corporation has come to pay has been reduced in each business year of the domestic corporation starting within seven years after the first day of the business year in which the provisions of paragraphs (1) through (3) or paragraph (18) (including as applied mutatis mutandis pursuant to paragraph (24)) were applied with regard to the amount of the foreign country's corporate tax (hereinafter referred to as the "applicable business year" in this paragraph) (including, in the case where the domestic corporation has received the transfer of the whole or a part of a business from another domestic corporation that is an acquired corporation, etc. as a result of a qualified merger, etc., the case where, out of the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay, the amount of the foreign country's corporate tax that it has come to pay due to income pertaining to the business transferred to the domestic corporation has been reduced in each business year of the domestic corporation starting within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to that amount of the foreign country's corporate tax), it is as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第十三項**  前各項の規定は、内国法人である公益法人等又は人格のない社団等が収益事業以外の事業又はこれに属する資産から生ずる所得について納付する控除対象外国法人税の額については、適用しない。
      <sup>art-69/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-13</sup>
      The provisions of the preceding paragraphs do not apply to the creditable amount of the foreign country's corporate tax that a public interest corporation, etc. or an association or foundation without juridical personality, which is a domestic corporation, pays with regard to profit arising from a business other than its profit-making business or assets belonging thereto.
      <sup>machine translation, not official</sup>

      **第十四項**  通算法人の第一項の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「通算事業年度」という。）の第一項の控除限度額は、当該通算法人の当該通算事業年度の所得の金額につき第六十六条第一項、第三項及び第六項の規定を適用して計算した金額並びに当該通算事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の当該終了の日に終了する各事業年度の所得の金額につき同条第一項、第三項及び第六項の規定を適用して計算した金額の合計額のうち、当該通算法人の当該通算事業年度の国外所得金額に対応するものとして政令で定めるところにより計算した金額とする。
      <sup>art-69/par-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-14</sup>
      The limitation on a creditable amount under paragraph (1) for each business year under paragraph (1) of a group tax sharing corporation (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter referred to as a "group tax sharing business year" in this paragraph) is the amount calculated, as specified by Cabinet Order, as the amount corresponding to the amount of foreign income of the group tax sharing corporation for the group tax sharing business year, out of the sum of the amount calculated by applying the provisions of Article 66, paragraphs (1), (3) and (6) to the amount of income of the group tax sharing corporation for the group tax sharing business year and the amount calculated by applying the provisions of paragraphs (1), (3) and (6) of that Article to the amount of income, for each business year ending on that day, of any other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the day of the end of the group tax sharing business year.
      <sup>machine translation, not official</sup>

      **第十五項**  第一項から第三項までの規定を適用する場合において、通算法人の第一項から第三項までの各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限るものとし、被合併法人の合併の日の前日の属する事業年度、残余財産の確定の日の属する事業年度及び公益法人等に該当することとなつた日の前日の属する事業年度を除く。以下第十七項までにおいて「適用事業年度」という。）の税額控除額（当該適用事業年度における第一項から第三項までの規定による控除をされるべき金額をいう。以下この条において同じ。）が、当初申告税額控除額（当該適用事業年度の第七十四条第一項（確定申告）の規定による申告書に添付された書類に当該適用事業年度の税額控除額として記載された金額をいう。以下この項及び第十七項において同じ。）と異なるときは、当初申告税額控除額を税額控除額とみなす。
      <sup>art-69/par-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-15</sup>
      In applying the provisions of paragraphs (1) through (3), when the tax credit amount (meaning the amount to be credited under the provisions of paragraphs (1) through (3) in the applicable business year; the same applies hereinafter in this Article) for each business year under paragraphs (1) through (3) of a group tax sharing corporation (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation, and excluding the business year containing the day preceding the date of the merger of an acquired corporation, the business year containing the date of the determination of residual assets and the business year containing the day preceding the date on which it came to fall under the category of a public interest corporation, etc.; hereinafter referred to as an "applicable business year" up to paragraph (17)) differs from the initially reported tax credit amount (meaning the amount entered as the tax credit amount for the applicable business year in documents attached to the return under Article 74, paragraph (1) (Final Returns) for the applicable business year; the same applies hereinafter in this paragraph and paragraph (17)), the initially reported tax credit amount is deemed to be the tax credit amount.
      <sup>machine translation, not official</sup>

      **第十六項**  前項の通算法人の適用事業年度について、次に掲げる場合のいずれかに該当する場合には、当該適用事業年度については、同項の規定は、適用しない。
      <sup>art-69/par-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-16</sup>
      In the case where any of the following cases applies with regard to an applicable business year of the group tax sharing corporation referred to in the preceding paragraph, the provisions of that paragraph do not apply to that applicable business year:
      <sup>machine translation, not official</sup>

        **一**  通算法人又は当該通算法人の適用事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人が、適用事業年度における税額控除額の計算の基礎となる事実の全部又は一部を隠蔽し、又は仮装して税額控除額を増加させることによりその法人税の負担を減少させ、又は減少させようとする場合
        <sup>art-69/par-16/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-16/item-1</sup>
        the case where the group tax sharing corporation, or another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the day of the end of the applicable business year of the group tax sharing corporation, reduces or attempts to reduce the burden of its corporation tax by increasing the tax credit amount by concealing or falsifying the whole or a part of the facts that are to be used as the basis of the calculation of the tax credit amount for the applicable business year; or
        <sup>machine translation, not official</sup>

        **二**  第六十四条の五第八項（損益通算）の規定の適用がある場合
        <sup>art-69/par-16/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-16/item-2</sup>
        the case where the provisions of Article 64-5, paragraph (8) (Aggregation of Profits and Losses) apply.
        <sup>machine translation, not official</sup>

      **第十七項**  適用事業年度について前項（第一号に係る部分に限る。）の規定を適用して修正申告書の提出又は更正がされた後における第十五項の規定の適用については、前項の規定にかかわらず、当該修正申告書又は当該更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書に添付された書類に当該適用事業年度の税額控除額として記載された金額を当初申告税額控除額とみなす。
      <sup>art-69/par-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-17</sup>
      With regard to the application of the provisions of paragraph (15) after an amended return has been filed or a Reassessment has been made for an applicable business year by applying the provisions of the preceding paragraph (limited to the part pertaining to item (i)), notwithstanding the provisions of the preceding paragraph, the amount entered as the tax credit amount for the applicable business year in documents attached to the amended return or to the written notice of Reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes (Procedures for Reassessment or Determination) pertaining to the Reassessment is deemed to be the initially reported tax credit amount.
      <sup>machine translation, not official</sup>

      **第十八項**  通算法人（通算法人であつた内国法人（公益法人等に該当することとなつた内国法人を除く。）を含む。以下第二十一項までにおいて同じ。）の各事業年度（以下第二十二項までにおいて「対象事業年度」という。）において、過去適用事業年度（当該対象事業年度開始の日前に開始した各事業年度で第十五項の規定の適用を受けた事業年度をいう。以下この項及び第二十一項において同じ。）における税額控除額（当該対象事業年度開始の日前に開始した各事業年度（以下この項において「対象前各事業年度」という。）において当該過去適用事業年度に係る税額控除額につきこの項又は次項の規定の適用があつた場合には、同項の規定により当該対象前各事業年度の法人税の額に加算した金額の合計額からこの項の規定により当該対象前各事業年度の法人税の額から控除した金額の合計額を減算した金額を加算した金額。以下この項及び次項において「調整後過去税額控除額」という。）が過去当初申告税額控除額（当該過去適用事業年度の第七十四条第一項の規定による申告書に添付された書類に当該過去適用事業年度の第一項から第三項までの規定による控除をされるべき金額として記載された金額（当該過去適用事業年度について前項の規定の適用を受けた場合には、その適用に係る修正申告書又は更正に係る国税通則法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに当該過去適用事業年度の第一項から第三項までの規定による控除をされるべき金額として記載された金額）をいう。以下この項及び次項において同じ。）を超える場合には、税額控除不足額相当額（当該調整後過去税額控除額から当該過去当初申告税額控除額を控除した金額に相当する金額をいう。第二十項から第二十二項までにおいて同じ。）を当該対象事業年度の所得に対する法人税の額から控除する。
      <sup>art-69/par-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-18</sup>
      With regard to a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation (excluding a domestic corporation that has come to fall under the category of a public interest corporation, etc.); the same applies hereinafter up to paragraph (21)), in each business year (hereinafter referred to as a "covered business year" up to paragraph (22)), as to the tax credit amount for a past applied business year (meaning a business year that started before the first day of the covered business year and in which the provisions of paragraph (15) were applied; the same applies hereinafter in this paragraph and paragraph (21)) (in the case where, in each business year that started before the first day of the covered business year (hereinafter referred to as the "business years before the covered business year" in this paragraph), the provisions of this paragraph or the following paragraph were applied with regard to the tax credit amount pertaining to the past applied business year, the amount obtained by adding to that tax credit amount the amount obtained by deducting the sum of the amounts deducted from the amount of corporation tax for the business years before the covered business year under the provisions of this paragraph from the sum of the amounts added to the amount of corporation tax for the business years before the covered business year under the provisions of the following paragraph; hereinafter referred to as the "adjusted past tax credit amount" in this paragraph and the following paragraph), in the case where it exceeds the originally reported past tax credit amount (meaning the amount entered as the amount to be credited under the provisions of paragraphs (1) through (3) for the past applied business year in documents attached to the return under Article 74, paragraph (1) for the past applied business year (in the case where the provisions of the preceding paragraph were applied for the past applied business year, the amount entered as the amount to be credited under the provisions of paragraphs (1) through (3) for the past applied business year in the most recent of the documents attached to the amended return pertaining to that application or to the written notice of Reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to the Reassessment pertaining to that application); the same applies hereinafter in this paragraph and the following paragraph), the amount equivalent to the tax credit shortfall (meaning the amount equivalent to the amount obtained by deducting the originally reported past tax credit amount from the adjusted past tax credit amount; the same applies in paragraphs (20) through (22)) is deducted from the amount of corporation tax on income for the covered business year.
      <sup>machine translation, not official</sup>

      **第十九項**  通算法人の対象事業年度において過去当初申告税額控除額が調整後過去税額控除額を超える場合には、当該対象事業年度の所得に対する法人税の額は、第六十六条第一項から第三項まで及び第六項の規定にかかわらず、これらの規定により計算した法人税の額に、税額控除超過額相当額（当該過去当初申告税額控除額から当該調整後過去税額控除額を控除した金額に相当する金額をいう。次項から第二十二項までにおいて同じ。）を加算した金額とする。
      <sup>art-69/par-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-19</sup>
      With regard to a group tax sharing corporation, in a covered business year, in the case where the originally reported past tax credit amount exceeds the adjusted past tax credit amount, the amount of corporation tax on income for the covered business year is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6), the amount obtained by adding the amount equivalent to the tax credit excess (meaning the amount equivalent to the amount obtained by deducting the adjusted past tax credit amount from the originally reported past tax credit amount; the same applies in the following paragraph through paragraph (22)) to the amount of corporation tax calculated under those provisions.
      <sup>machine translation, not official</sup>

      **第二十項**  前二項の規定を適用する場合において、通算法人の対象事業年度の税額控除不足額相当額又は税額控除超過額相当額が当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額（それぞれ当該対象事業年度の第七十四条第一項の規定による申告書に添付された書類に当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額として記載された金額をいう。以下この項及び第二十二項において同じ。）と異なるときは、当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額を当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額とみなす。
      <sup>art-69/par-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-20</sup>
      In applying the provisions of the preceding two paragraphs, when the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for a covered business year of a group tax sharing corporation differs from the initially reported amount equivalent to tax credit shortfall or the initially reported amount equivalent to excess tax credit (meaning the amount entered as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess, respectively, for the covered business year in documents attached to the return under Article 74, paragraph (1) for the covered business year; the same applies hereinafter in this paragraph and paragraph (22)), the initially reported amount equivalent to tax credit shortfall or the initially reported amount equivalent to excess tax credit is deemed to be the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for the covered business year.
      <sup>machine translation, not official</sup>

      **第二十一項**  前項の通算法人の対象事業年度について、次に掲げる場合のいずれかに該当する場合には、当該対象事業年度については、同項の規定は、適用しない。
      <sup>art-69/par-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-21</sup>
      In the case where any of the following cases applies with regard to a covered business year of the group tax sharing corporation referred to in the preceding paragraph, the provisions of that paragraph do not apply to that covered business year:
      <sup>machine translation, not official</sup>

        **一**  税額控除不足額相当額又は税額控除超過額相当額の計算の基礎となる事実の全部又は一部を隠蔽し、又は仮装して、当該税額控除不足額相当額を増加させ、又は当該税額控除超過額相当額を減少させることによりその法人税の負担を減少させ、又は減少させようとする場合
        <sup>art-69/par-21/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-21/item-1</sup>
        the case where the burden of its corporation tax is reduced, or is attempted to be reduced, by increasing the amount equivalent to the tax credit shortfall or decreasing the amount equivalent to the tax credit excess by concealing or falsifying the whole or a part of the facts that are to be used as the basis of the calculation of the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess;
        <sup>machine translation, not official</sup>

        **二**  対象事業年度において第十八項の規定により法人税の額から控除した税額控除不足額相当額又は第十九項の規定により法人税の額に加算した税額控除超過額相当額に係る過去適用事業年度について第十六項の規定の適用がある場合
        <sup>art-69/par-21/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-21/item-2</sup>
        the case where the provisions of paragraph (16) apply with regard to the past applied business year pertaining to the amount equivalent to the tax credit shortfall deducted from the amount of corporation tax in the covered business year under the provisions of paragraph (18) or the amount equivalent to the tax credit excess added to the amount of corporation tax in the covered business year under the provisions of paragraph (19); or
        <sup>machine translation, not official</sup>

        **三**  対象事業年度（第三十二項又は第三十三項の規定による説明が行われた日の属するものに限る。以下この号において同じ。）の第七十四条第一項の規定による申告書に添付された書類に当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額として記載された金額及びその計算の根拠が第三十二項又は第三十三項の規定による説明の内容と異なる場合
        <sup>art-69/par-21/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-21/item-3</sup>
        the case where, for a covered business year (limited to one containing the day on which the explanation under the provisions of paragraph (32) or paragraph (33) was given; the same applies hereinafter in this item), the amount entered as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for the covered business year in documents attached to the return under Article 74, paragraph (1) for the covered business year, and the basis of its calculation, differ from the content of the explanation under the provisions of paragraph (32) or paragraph (33).
        <sup>machine translation, not official</sup>

      **第二十二項**  対象事業年度について前項の規定を適用して修正申告書の提出又は更正がされた後における第二十項の規定の適用については、前項の規定にかかわらず、当該修正申告書又は当該更正に係る国税通則法第二十八条第二項に規定する更正通知書に添付された書類に当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額として記載された金額を当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額とみなす。
      <sup>art-69/par-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-22</sup>
      With regard to the application of the provisions of paragraph (20) after an amended return has been filed or a Reassessment has been made for a covered business year by applying the provisions of the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the amount entered as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for the covered business year in documents attached to the amended return or to the written notice of Reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to the Reassessment is deemed to be the initially reported amount equivalent to tax credit shortfall or the initially reported amount equivalent to excess tax credit.
      <sup>machine translation, not official</sup>

      **第二十三項**  第十八項及び第十九項の規定は、通算法人（通算法人であつた内国法人を含む。以下この項及び次項において同じ。）が合併により解散した場合又は通算法人の残余財産が確定した場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十八項	の各事業年度（以下第二十二項までにおいて「対象事業年度」という。）において、過去適用事業年度（当該対象事業年度	が合併により解散した場合又は通算法人の残余財産が確定した場合において、その合併の日以後又はその残余財産の確定の日の翌日以後に、過去適用事業年度（最終事業年度（その合併の日の前日又はその残余財産の確定の日の属する事業年度をいう。以下この項及び次項において同じ。）
税額控除額（当該対象事業年度	税額控除額（当該最終事業年度
超える場合には	超えるときは
を当該対象事業年度	を当該最終事業年度
第十九項	の対象事業年度において	が合併により解散した場合又は通算法人の残余財産が確定した場合において、その合併の日以後又はその残余財産の確定の日の翌日以後に
場合には、当該対象事業年度	ときは、最終事業年度
      <sup>art-69/par-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-23</sup>
      The provisions of paragraph (18) and paragraph (19) apply mutatis mutandis to the case where a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation; the same applies hereinafter in this paragraph and the following paragraph) has dissolved due to a merger or where the residual assets of a group tax sharing corporation have been determined. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (18)	in each business year (hereinafter referred to as a "covered business year" up to paragraph (22)), as to the tax credit amount for a past applied business year (meaning a business year that started before the first day of the covered business year	in the case where it has dissolved due to a merger or where the residual assets of a group tax sharing corporation have been determined, on or after the date of the merger or on or after the day following the date of the determination of residual assets, as to the tax credit amount for a past applied business year (meaning a business year that started before the first day of the last business year (meaning the business year containing the day preceding the date of the merger or the date of the determination of residual assets; the same applies hereinafter in this paragraph and the following paragraph)
(in the case where, in each business year that started before the first day of the covered business year	(in the case where, in each business year that started before the first day of the last business year
in the case where it exceeds	when it exceeds
from the amount of corporation tax on income for the covered business year	from the amount of corporation tax on income for the last business year
Paragraph (19)	in a covered business year,	in the case where it has dissolved due to a merger or where the residual assets of a group tax sharing corporation have been determined, on or after the date of the merger or on or after the day following the date of the determination of residual assets,
in the case where the originally reported past tax credit amount exceeds the adjusted past tax credit amount, the amount of corporation tax on income for the covered business year	when the originally reported past tax credit amount exceeds the adjusted past tax credit amount, the amount of corporation tax on income for the last business year
      <sup>machine translation, not official</sup>

      **第二十四項**  第十八項及び第十九項の規定は、通算法人が公益法人等に該当することとなつた場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十八項	の各事業年度（以下第二十二項までにおいて「対象事業年度」という。）において、過去適用事業年度（当該対象事業年度	が公益法人等に該当することとなつた場合において、その該当することとなつた日以後に、過去適用事業年度（最終事業年度（その該当することとなつた日の前日の属する事業年度をいう。以下この項及び次項において同じ。）
税額控除額（当該対象事業年度	税額控除額（当該最終事業年度
超える場合には	超えるときは
を当該対象事業年度	を当該最終事業年度
第十九項	の対象事業年度において	が公益法人等に該当することとなつた場合において、その該当することとなつた日以後に
場合には、当該対象事業年度	ときは、最終事業年度
      <sup>art-69/par-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-24</sup>
      The provisions of paragraph (18) and paragraph (19) apply mutatis mutandis to the case where a group tax sharing corporation has come to fall under the category of a public interest corporation, etc. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (18)	in each business year (hereinafter referred to as a "covered business year" up to paragraph (22)), as to the tax credit amount for a past applied business year (meaning a business year that started before the first day of the covered business year	in the case where it has come to fall under the category of a public interest corporation, etc., on or after the date on which it came to so fall, as to the tax credit amount for a past applied business year (meaning a business year that started before the first day of the last business year (meaning the business year containing the day preceding the date on which it came to so fall; the same applies hereinafter in this paragraph and the following paragraph)
(in the case where, in each business year that started before the first day of the covered business year	(in the case where, in each business year that started before the first day of the last business year
in the case where it exceeds	when it exceeds
from the amount of corporation tax on income for the covered business year	from the amount of corporation tax on income for the last business year
Paragraph (19)	in a covered business year,	in the case where it has come to fall under the category of a public interest corporation, etc., on or after the date on which it came to so fall,
in the case where the originally reported past tax credit amount exceeds the adjusted past tax credit amount, the amount of corporation tax on income for the covered business year	when the originally reported past tax credit amount exceeds the adjusted past tax credit amount, the amount of corporation tax on income for the last business year
      <sup>machine translation, not official</sup>

      **第二十五項**  第一項の規定は、確定申告書、修正申告書又は更正請求書（次項、第二十七項及び第三十一項において「申告書等」という。）に第一項の規定による控除を受けるべき金額及びその計算に関する明細を記載した書類並びに控除対象外国法人税の額の計算に関する明細その他の財務省令で定める事項を記載した書類（以下この項において「明細書」という。）の添付があり、かつ、控除対象外国法人税の額を課されたことを証する書類その他の財務省令で定める書類を保存している場合に限り、適用する。この場合において、第一項の規定による控除をされるべき金額の計算の基礎となる控除対象外国法人税の額その他の財務省令で定める金額は、税務署長において特別の事情があると認める場合を除くほか、当該明細書に当該金額として記載された金額を限度とする。
      <sup>art-69/par-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-25</sup>
      The provisions of paragraph (1) apply only in the case where there is an attachment to a Final Return, an amended return or a written request for Reassessment (referred to as a "tax return or similar filing" in the following paragraph, paragraph (27) and paragraph (31)) of documents stating the amount to be credited under the provisions of paragraph (1) and the details concerning its calculation and documents stating the details concerning the calculation of the creditable amount of the foreign country's corporate tax and other matters specified by Ministry of Finance Order (hereinafter referred to as a "detailed statement" in this paragraph), and documents proving that the creditable amount of the foreign country's corporate tax has been imposed and other documents specified by Ministry of Finance Order are kept. In this case, the creditable amount of the foreign country's corporate tax and other amounts specified by Ministry of Finance Order that serve as the basis of the calculation of the amount to be credited under the provisions of paragraph (1) do not exceed the amount entered as that amount in the detailed statement, except in the case where the district director finds that there are special circumstances.
      <sup>machine translation, not official</sup>

      **第二十六項**  第二項及び第三項の規定は、繰越控除限度額又は繰越控除対象外国法人税額に係る事業年度のうち最も古い事業年度以後の各事業年度の申告書等に当該各事業年度の控除限度額及び当該各事業年度において納付することとなつた控除対象外国法人税の額を記載した書類の添付があり、かつ、これらの規定の適用を受けようとする事業年度の申告書等にこれらの規定による控除を受けるべき金額を記載した書類及び繰越控除限度額又は繰越控除対象外国法人税額の計算の基礎となるべき事項その他の財務省令で定める事項を記載した書類の添付があり、かつ、これらの規定による控除を受けるべき金額に係る控除対象外国法人税の額を課されたことを証する書類その他の財務省令で定める書類を保存している場合に限り、適用する。この場合において、これらの規定による控除をされるべき金額の計算の基礎となる当該各事業年度の控除限度額及び当該各事業年度において納付することとなつた控除対象外国法人税の額その他の財務省令で定める金額は、税務署長において特別の事情があると認める場合を除くほか、当該各事業年度の申告書等にこの項前段の規定により添付された書類に当該計算の基礎となる金額として記載された金額を限度とする。
      <sup>art-69/par-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-26</sup>
      The provisions of paragraph (2) and paragraph (3) apply only in the case where there is an attachment of documents to the tax return or similar filing for each business year on or after the oldest business year pertaining to the limitation on the creditable amount to be carried over or the creditable amount of the foreign country's corporate tax to be carried over, stating the limitation on a creditable amount for each of the business years and the creditable amount of the foreign country's corporate tax that the domestic corporation has come to pay in each of the business years; there is an attachment to the tax return or similar filing for the business year for which the domestic corporation seeks the application of these provisions of documents stating the amount to be credited under these provisions and of documents stating the matters to be the basis of the calculation of the limitation on the creditable amount to be carried over or the creditable amount of the foreign country's corporate tax to be carried over and other matters specified by Ministry of Finance Order; and documents proving that the creditable amount of the foreign country's corporate tax pertaining to the amount to be credited under these provisions has been imposed and other documents specified by Ministry of Finance Order are kept. In this case, the limitation on a creditable amount for each of the business years, the creditable amount of the foreign country's corporate tax that the domestic corporation has come to pay in each of the business years and other amounts specified by Ministry of Finance Order that serve as the basis of the calculation of the amount to be credited under these provisions do not exceed the amount entered as the amount serving as the basis of that calculation in the documents attached under the first sentence of this paragraph to the tax return or similar filing for each of the business years, except in the case where the district director finds that there are special circumstances.
      <sup>machine translation, not official</sup>

      **第二十七項**  第十八項（第二十三項及び第二十四項において準用する場合を含む。以下第三十項までにおいて同じ。）の規定は、申告書等に第十八項の規定による控除を受けるべき金額及びその計算に関する明細を記載した書類その他の財務省令で定める事項を記載した書類（以下この項において「明細書」という。）の添付があり、かつ、第十八項の規定による控除を受けるべき金額に係る控除対象外国法人税の額を課されたことを証する書類その他の財務省令で定める書類を保存している場合に限り、適用する。この場合において、同項の規定による控除をされるべき金額の計算の基礎となる控除対象外国法人税の額その他の財務省令で定める金額は、税務署長において特別の事情があると認める場合を除くほか、当該明細書に当該金額として記載された金額を限度とする。
      <sup>art-69/par-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-27</sup>
      The provisions of paragraph (18) (including as applied mutatis mutandis pursuant to paragraph (23) and paragraph (24); the same applies hereinafter up to paragraph (30)) apply only in the case where there is an attachment to the tax return or similar filing of documents stating the amount to be credited under the provisions of paragraph (18) and the details concerning its calculation and other matters specified by Ministry of Finance Order (hereinafter referred to as a "detailed statement" in this paragraph), and documents proving that the creditable amount of the foreign country's corporate tax pertaining to the amount to be credited under the provisions of paragraph (18) has been imposed and other documents specified by Ministry of Finance Order are kept. In this case, the creditable amount of the foreign country's corporate tax and other amounts specified by Ministry of Finance Order that serve as the basis of the calculation of the amount to be credited under the provisions of that paragraph do not exceed the amount entered as that amount in the detailed statement, except in the case where the district director finds that there are special circumstances.
      <sup>machine translation, not official</sup>

      **第二十八項**  税務署長は、第一項から第三項まで又は第十八項の規定による控除をされるべきこととなる金額の全部又は一部につき前三項に規定する財務省令で定める書類の保存がない場合においても、その書類の保存がなかつたことについてやむを得ない事情があると認めるときは、その書類の保存がなかつた金額につき第一項から第三項まで又は第十八項の規定を適用することができる。
      <sup>art-69/par-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-28</sup>
      Even in the case where the documents specified by Ministry of Finance Order prescribed in the preceding three paragraphs are not kept with regard to the whole or a part of the amount to be credited under the provisions of paragraphs (1) through (3) or paragraph (18), the district director may apply the provisions of paragraphs (1) through (3) or paragraph (18) to the amount for which such documents were not kept, when they find any unavoidable grounds for the person's failure to keep such documents.
      <sup>machine translation, not official</sup>

      **第二十九項**  第一項から第三項まで又は第十八項の規定の適用を受ける内国法人は、当該内国法人が他の者との間で行つた取引のうち、当該内国法人の各事業年度の第一項に規定する国外所得金額の計算上、当該取引から生ずる所得が当該内国法人の国外事業所等に帰せられるものについては、財務省令で定めるところにより、当該国外事業所等に帰せられる取引に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。
      <sup>art-69/par-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-29</sup>
      A domestic corporation that is subject to the provisions of paragraphs (1) through (3) or paragraph (18) must, with regard to any transactions conducted by the domestic corporation with other persons from which the income arising is attributed to a foreign office or similar establishment of the domestic corporation in the calculation of the amount of foreign income prescribed in paragraph (1) for each business year of the domestic corporation, prepare documents stating the details of the transactions attributed to the foreign office or similar establishment and other documents specified by Ministry of Finance Order, as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第三十項**  第一項から第三項まで又は第十八項の規定の適用を受ける内国法人は、当該内国法人の本店等と国外事業所等との間の資産の移転、役務の提供その他の事実が第四項第一号に規定する内部取引に該当するときは、財務省令で定めるところにより、当該事実に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。
      <sup>art-69/par-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-30</sup>
      A domestic corporation that is subject to the provisions of paragraphs (1) through (3) or paragraph (18) must, when the transfer of assets, provision of services or any other fact between the head office, etc. and a foreign office or similar establishment of the domestic corporation falls under the category of internal transactions prescribed in paragraph (4), item (i), prepare documents stating the details of that fact and other documents specified by Ministry of Finance Order, as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第三十一項**  第十九項（第二十三項及び第二十四項において準用する場合を含む。以下この項において同じ。）の規定の適用を受ける通算法人（通算法人であつた内国法人を含む。次項及び第三十三項において同じ。）は、申告書等に第十九項の規定により法人税の額に加算されるべき金額及びその計算に関する明細を記載した書類その他の財務省令で定める事項を記載した書類（以下この項において「明細書」という。）を添付し、かつ、第十九項の規定により加算されるべき金額に係る控除対象外国法人税の額を課されたことを証する書類その他の財務省令で定める書類を保存しなければならない。この場合において、同項の規定により加算されるべき金額の計算の基礎となる控除対象外国法人税の額その他の財務省令で定める金額は、税務署長において特別の事情があると認める場合を除くほか、当該明細書に当該金額として記載された金額を限度とする。
      <sup>art-69/par-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-31</sup>
      A group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation; the same applies in the following paragraph and paragraph (33)) that is subject to the provisions of paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) and paragraph (24); the same applies hereinafter in this paragraph) must attach to the tax return or similar filing documents stating the amount to be added to the amount of corporation tax under the provisions of paragraph (19) and the details concerning its calculation and other matters specified by Ministry of Finance Order (hereinafter referred to as a "detailed statement" in this paragraph), and must keep documents proving that the creditable amount of the foreign country's corporate tax pertaining to the amount to be added under the provisions of paragraph (19) has been imposed and other documents specified by Ministry of Finance Order. In this case, the creditable amount of the foreign country's corporate tax and other amounts specified by Ministry of Finance Order that serve as the basis of the calculation of the amount to be added under the provisions of that paragraph do not exceed the amount entered as that amount in the detailed statement, except in the case where the district director finds that there are special circumstances.
      <sup>machine translation, not official</sup>

      **第三十二項**  法人税に関する調査を行つた結果、通算法人の各事業年度（第七十四条第一項の規定による申告書の提出期限が到来していないものに限る。）において第十八項又は第十九項の規定を適用すべきと認める場合には、国税庁、国税局又は税務署の当該職員は、当該通算法人に対し、その調査結果の内容（第十八項又は第十九項の規定を適用すべきと認めた金額及びその理由を含む。）を説明するものとする。
      <sup>art-69/par-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-32</sup>
      In the case where, as a result of an examination concerning corporation tax, it is found that the provisions of paragraph (18) or paragraph (19) should be applied in each business year of a group tax sharing corporation (limited to one for which the due date for filing the return under Article 74, paragraph (1) has not yet arrived), the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office is to explain to the group tax sharing corporation the content of the results of the examination (including the amount for which it has been found that the provisions of paragraph (18) or paragraph (19) should be applied and the reasons therefor).
      <sup>machine translation, not official</sup>

      **第三十三項**  実地の調査により国税通則法第七十四条の九第一項（納税義務者に対する調査の事前通知等）に規定する質問検査等を行つた通算法人について同条第三項第二号に規定する税務代理人がある場合において、当該通算法人の同法第七十四条の十一第四項（調査の終了の際の手続）の同意があるときは、当該通算法人への前項に規定する説明に代えて、当該税務代理人への同項に規定する説明を行うことができる。
      <sup>art-69/par-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-33</sup>
      In the case where a group tax sharing corporation that was subject to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the Act on General Rules for National Taxes (Advance Notice of Examination to Persons Liable for Tax, etc.) through an on-site examination has a tax agent prescribed in paragraph (3), item (ii) of that Article, if the group tax sharing corporation has given the consent referred to in Article 74-11, paragraph (4) of that Act (Procedures upon Completion of Examination), the explanation prescribed in the preceding paragraph may be given to the tax agent in lieu of being given to the group tax sharing corporation.
      <sup>machine translation, not official</sup>

      **第三十四項**  第十二項、第十三項及び第二十五項から前項までに定めるもののほか、第一項から第十一項まで及び第十四項から第二十四項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-69/par-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69/par-34</sup>
      Beyond what is provided for in paragraph (12), paragraph (13), and paragraph (25) to the preceding paragraph, other necessary matters concerning the application of the provisions of paragraphs (1) through (11) and paragraphs (14) through (24) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第六十九条の二（分配時調整外国税相当額の控除） — Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution
<sup>caption: machine translation, not official</sup>
<sup>art-69-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69-2</sup>

      **第一項**  内国法人が各事業年度において集団投資信託の収益の分配の支払を受ける場合には、当該収益の分配に係る分配時調整外国税（所得税法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する外国の法令により課される所得税に相当する税で政令で定めるものをいう。）の額で同項又は同法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該収益の分配に係る所得税の額から控除された金額のうち当該内国法人が支払を受ける収益の分配に対応する部分の金額として政令で定める金額に相当する金額（次項及び第三項において「分配時調整外国税相当額」という。）は、政令で定めるところにより、当該事業年度の所得に対する法人税の額から控除する。
      <sup>art-69-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69-2/par-1</sup>
      In the case where a domestic corporation receives payment of distributions of proceeds from a group investment trust in each business year, the amount equivalent to the amount specified by Cabinet Order as the portion, corresponding to the distributions of proceeds that the domestic corporation receives, of the amount of the foreign tax adjusted at distribution pertaining to the distributions of proceeds (meaning a tax equivalent to income tax imposed under foreign laws and regulations as prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Income Tax Act, which is specified by Cabinet Order) that has been deducted from the amount of income tax on the distributions of proceeds pursuant to the provisions of that paragraph or Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of that Act (referred to as the "amount equivalent to the foreign tax adjusted at distribution" in the following paragraph and paragraph (3)) is deducted, as specified by Cabinet Order, from the amount of corporation tax on income for the business year.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定は、内国法人である公益法人等又は人格のない社団等の収益事業以外の事業又はこれに属する資産から生ずる所得に係る分配時調整外国税相当額については、適用しない。
      <sup>art-69-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69-2/par-2</sup>
      The provisions of the preceding paragraph do not apply to the amount equivalent to the foreign tax adjusted at distribution pertaining to income arising from a business other than the profit-making business, or assets belonging thereto, of a public interest corporation, etc. or an association or foundation without juridical personality which is a domestic corporation.
      <sup>machine translation, not official</sup>

      **第三項**  第一項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定による控除の対象となる分配時調整外国税相当額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額は、当該書類に当該分配時調整外国税相当額として記載された金額を限度とする。
      <sup>art-69-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69-2/par-3</sup>
      The provisions of paragraph (1) apply only in the case where a Final Return, amended return or written request for Reassessment is attached with a document stating the amount equivalent to the foreign tax adjusted at distribution that is subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details concerning the calculation of that amount. In this case, the amount to be deducted pursuant to the provisions of that paragraph does not exceed the amount entered in the document as the amount equivalent to the foreign tax adjusted at distribution.
      <sup>machine translation, not official</sup>

      **第四項**  前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-69-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-69-2/par-4</sup>
      Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除） — (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-70 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-70</sup>

      **第一項**  内国法人の各事業年度開始の日前に開始した事業年度（当該各事業年度終了の日以前に行われた当該内国法人を合併法人とする適格合併に係る被合併法人の当該適格合併の日前に開始した事業年度（以下この条において「被合併法人事業年度」という。）を含む。）の所得に対する法人税につき税務署長が更正をした場合において、当該更正につき第百三十五条第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）の規定の適用があつたときは、当該更正に係る同項に規定する仮装経理法人税額（既に同条第二項、第三項又は第七項の規定により還付されるべきこととなつた金額及びこの条の規定により控除された金額を除く。）は、当該各事業年度（当該更正の日（当該更正が被合併法人事業年度の所得に対する法人税につき当該適格合併の日前にしたものである場合には、当該適格合併の日）以後に終了する事業年度に限る。）の所得に対する法人税の額から控除する。
      <sup>art-70/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-70/par-1</sup>
      In the case where the district director has made a Reassessment with regard to corporation tax on income for a business year that commenced before the first day of each business year of a domestic corporation (including, with regard to an acquired corporation in a qualified merger in which the domestic corporation is the acquiring corporation and which was effected on or before the last day of the relevant business year, a business year that commenced before the date of the qualified merger (hereinafter referred to as a "business year of the acquired corporation" in this Article)), when the provisions of Article 135, paragraph (1) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting) have been applied to the Reassessment, the amount of corporation tax based on fictitious accounting prescribed in that paragraph pertaining to the Reassessment (excluding the amount that has already become refundable pursuant to the provisions of paragraph (2), paragraph (3) or paragraph (7) of that Article and the amount deducted pursuant to the provisions of this Article) is deducted from the amount of corporation tax on income for the relevant business year (limited to a business year ending on or after the date of the Reassessment (in the case where the Reassessment was made with regard to corporation tax on income for a business year of the acquired corporation before the date of the qualified merger, the date of the qualified merger)).
      <sup>machine translation, not official</sup>

### 第七十条の二（税額控除の順序） — (Order for Tax Credit)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-70-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-70-2</sup>

      **第一項**  この款の規定による法人税の額からの控除については、まず第六十九条の二（分配時調整外国税相当額の控除）の規定による控除をし、次に前条の規定による控除をした後において、第六十八条（所得税額の控除）及び第六十九条（外国税額の控除）の規定による控除をするものとする。
      <sup>art-70-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-70-2/par-1</sup>
      With regard to a credit for corporation tax pursuant to the provisions of this Subsection, a credit under Article 69-2 (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) is made first, a credit under the preceding Article is made next, and then a credit under Article 68 (Income Tax Credit) and Article 69 (Foreign Tax Credit) is to be made.
      <sup>machine translation, not official</sup>

## 第三節　申告、納付及び還付等 — Section 3 Filing of Returns, Payment and Refunds
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-3</sup>

## 第一款　中間申告 — Subsection 1 Interim Return
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-3/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-3/subsec-1</sup>

### 第七十一条（中間申告） — (Interim Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-71 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71</sup>

      **第一項**  内国法人である普通法人（清算中のものにあつては、通算子法人に限る。次条及び第七十二条第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）は、その事業年度（新たに設立された内国法人である普通法人のうち適格合併（被合併法人の全てが収益事業を行つていない公益法人等であるものを除く。次項及び第三項において同じ。）により設立されたもの以外のものの設立後最初の事業年度、公共法人又は収益事業を行つていない公益法人等が普通法人に該当することとなつた場合のその該当することとなつた日の属する事業年度及び当該普通法人が通算子法人である場合において第六十四条の九第一項（通算承認）の規定による承認の効力が生じた日が同日の属する当該普通法人に係る通算親法人の事業年度（以下この項において「通算親法人事業年度」という。）開始の日以後六月を経過した日以後であるときのその効力が生じた日の属する事業年度を除く。第七十二条第一項において同じ。）が六月を超える場合（当該普通法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度が六月を超え、かつ、当該通算親法人事業年度開始の日以後六月を経過した日において当該通算親法人との間に通算完全支配関係がある場合）には、当該事業年度（当該普通法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度）開始の日以後六月を経過した日（以下この条において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該普通法人と通算親法人である協同組合等との間に通算完全支配関係がある場合は、当該申告書を提出することを要しない。
      <sup>art-71/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-1</sup>
      In the case where a business year of an ordinary corporation which is a domestic corporation (in the case of an ordinary corporation in liquidation, limited to a group tax sharing subsidiary corporation; the same applies in the following Article and Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) (such business year excludes the first business year after the establishment of a newly established ordinary corporation, which is a domestic corporation, other than that which was established as a result of a qualified merger (excluding a merger in which acquired corporations are all public interest corporations, etc. that are not engaged in any profit-making business; the same applies in the following paragraph and paragraph (3)), the business year that contains the day on which a public service corporation or a public interest corporation, etc. that is not engaged in any profit-making business came to fall under the category of an ordinary corporation, and, in the case where the ordinary corporation is a group tax sharing subsidiary corporation, when the day on which the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) became effective is on or after the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation pertaining to the ordinary corporation that contains that day (hereinafter referred to as the "business year of the group tax sharing parent corporation" in this paragraph), the business year that contains the day on which the approval became effective; the same applies in Article 72, paragraph (1)) exceeds six months (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, in the case where the business year of the group tax sharing parent corporation that contains the first day of the business year exceeds six months and the ordinary corporation has a group tax sharing full controlling interest with the group tax sharing parent corporation on the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation), the ordinary corporation must file a return containing the following matters to the district director, within two months after the day on which six months have elapsed from the first day of the business year (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, the business year of the group tax sharing parent corporation that contains the first day of the business year) (hereinafter referred to as the "day on which six months have elapsed" in this Article); provided, however, that the filing of the return is not required when the amount listed in item (i) is 100,000 yen or less or there is no such amount, or when the ordinary corporation has a group tax sharing full controlling interest with a cooperative, etc. that is a group tax sharing parent corporation:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第七十四条第一項第二号（確定申告）に掲げる金額（第六十九条第十九項（外国税額の控除）の規定により加算された金額がある場合には、当該金額を控除した金額）をいう。次項第一号及び第五項において同じ。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに当該事業年度開始の日から当該前日までの期間（次項第一号及び第三項において「中間期間」という。）の月数を乗じて計算した金額
        <sup>art-71/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-1/item-1</sup>
        the amount obtained by dividing the corporation tax for the previous business year (meaning the amount listed in Article 74, paragraph (1), item (ii) (Final Returns) that is to be entered in a Final Return (in the case where there is any amount added pursuant to the provisions of Article 69, paragraph (19) (Foreign Tax Credit), the amount after deducting that amount); the same applies in item (i) of the following paragraph and paragraph (5)) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the period from the first day of the business year to that preceding day (referred to as the "interim period" in item (i) of the following paragraph and paragraph (3)); and
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-71/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-1/item-2</sup>
        the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ordinance of the Ministry of Finance.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項の場合において、同項の普通法人が次の各号に掲げる期間内に行われた適格合併（法人を設立するものを除く。以下この項において同じ。）に係る合併法人であるときは、その普通法人が提出すべき当該事業年度の中間申告書については、前項第一号に掲げる金額は、同号の規定にかかわらず、同号の規定により計算した金額に相当する金額に当該各号に定める金額を加算した金額とする。
      <sup>art-71/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-2</sup>
      In the case referred to in the preceding paragraph, when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (excluding a merger aiming to establish a corporation; hereinafter the same applies in this paragraph) effected within the period listed in the following items, the amount listed in item (i) of the preceding paragraph that is to be entered in an interim return for the business year, which the ordinary corporation is to file, is to be the amount obtained by adding the amount specified in the following items to the amount calculated pursuant to the provisions of item (i) of the preceding paragraph, notwithstanding the provisions of the item:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の前事業年度　当該普通法人の当該事業年度開始の日の一年前の日以後に終了した当該適格合併に係る被合併法人の各事業年度（その月数が六月に満たないものを除く。）の法人税額（第六十九条第二十三項において準用する同条第十九項の規定により加算された金額がある場合には、当該金額を控除した金額。第五項において同じ。）で六月経過日の前日までに確定したもののうち最も新しい事業年度に係るもの（次号及び次項において「被合併法人確定法人税額」という。）をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに当該普通法人の当該前事業年度の月数のうちに占める当該前事業年度開始の日から当該適格合併の日の前日までの期間の月数の割合に中間期間の月数を乗じた数を乗じて計算した金額
        <sup>art-71/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-2/item-1</sup>
        the business year preceding the business year: The amount obtained by dividing the corporation tax (in the case where there is any amount added pursuant to the provisions of Article 69, paragraph (19) as applied mutatis mutandis pursuant to paragraph (23) of that Article, the amount after deducting that amount; the same applies in paragraph (5)) for each of the business years (excluding a business year of less than six months) of an acquired corporation in the qualified merger that ended on or after the day one year prior to the first day of the ordinary corporation's business year, which has become determined by the day preceding the day on which six months have elapsed and which pertains to the most recent business year (referred to as the "amount of determined corporation tax of the acquired corporation" in the following item and the following paragraph), by the number of months of the acquired corporation's business year that was used as the basis of the calculation, and then multiplying the result by the number obtained by multiplying the number of months of the interim period by the ratio of the number of months of the period from the first day of the previous business year to the day preceding the date of the qualified merger to the number of months of the ordinary corporation's previous business year; and
        <sup>machine translation, not official</sup>

        **二**  当該事業年度開始の日から六月経過日の前日までの期間　当該適格合併に係る被合併法人の被合併法人確定法人税額をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに当該適格合併の日から六月経過日の前日までの期間の月数を乗じて計算した金額
        <sup>art-71/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-2/item-2</sup>
        the period from the first day of the business year to the day preceding the day on which six months have elapsed: The amount obtained by dividing the amount of determined corporation tax of the acquired corporation for the acquired corporation in the qualified merger by the number of months of the acquired corporation's business year that was used as the basis of the calculation, and then multiplying the result by the number of months of the period from the date of the qualified merger to the day preceding the day on which six months have elapsed.
        <sup>machine translation, not official</sup>

      **第三項**  第一項の場合において、同項の普通法人が適格合併（法人を設立するものに限る。）に係る合併法人であるときは、その普通法人が提出すべきその設立後最初の事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、当該適格合併に係る各被合併法人の被合併法人確定法人税額をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに中間期間の月数を乗じて計算した金額の合計額とする。
      <sup>art-71/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-3</sup>
      In the case referred to in paragraph (1), when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (limited to a merger aiming to establish a corporation), the amount listed in item (i) of the paragraph that is to be entered in an interim return for the first business year after the establishment, which the ordinary corporation is to file, is the sum of the amounts obtained by dividing the amount of determined corporation tax of the acquired corporation for each acquired corporation in the qualified merger by the number of months of the acquired corporation's business year that was used as the basis of the calculation, and then multiplying the results by the number of months of the interim period, notwithstanding the provisions of the item.
      <sup>machine translation, not official</sup>

      **第四項**  前三項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
      <sup>art-71/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-4</sup>
      The number of months set forth in the preceding three paragraphs is calculated in accordance with the calendar and a division of less than one month is counted as one month.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第五項**  第一項第一号に規定する前事業年度の第七十四条第一項の規定による申告書の提出期限が第七十五条の二第一項（確定申告書の提出期限の延長の特例）の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に法人税額が確定したときは、六月経過日の前日までに当該法人税額が確定したものとみなして、前各項の規定を適用する。
      <sup>art-71/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71/par-5</sup>
      In the case where the due date for filing a return under Article 74, paragraph (1) for the previous business year prescribed in paragraph (1), item (i) has been extended by four months pursuant to the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return), and the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the due date for filing the return, when the amount of corporation tax has become determined during the period from the day following the due date for filing the return that would apply if the provisions of that paragraph did not apply to the day deemed to be the due date for filing the return pursuant to the provisions of that paragraph, the provisions of the preceding paragraphs apply by deeming that the amount of corporation tax became determined by the day preceding the day on which six months have elapsed.
      <sup>machine translation, not official</sup>

### 第七十一条の二（中間申告書の提出を要しない場合） — Cases Where an Interim Return Is Not Required to Be Filed
<sup>caption: machine translation, not official</sup>
<sup>art-71-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71-2</sup>

      **第一項**  国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、内国法人である普通法人の中間申告書の提出期限と当該中間申告書に係る事業年度の第七十四条第一項（確定申告）の規定による申告書の提出期限とが同一の日となる場合は、前条第一項本文の規定にかかわらず、当該中間申告書を提出することを要しない。
      <sup>art-71-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-71-2/par-1</sup>
      In the case where, as a result of an extension of the due date relating to returns under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing an interim return of an ordinary corporation which is a domestic corporation and the due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year to which the interim return pertains fall on the same day, the ordinary corporation is not required to file the interim return, notwithstanding the provisions of the main clause of paragraph (1) of the preceding Article.
      <sup>machine translation, not official</sup>

### 第七十二条（仮決算をした場合の中間申告書の記載事項等） — (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-72 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72</sup>

      **第一項**  内国法人である普通法人が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である所得の金額又は欠損金額を計算した場合には、その普通法人は、第七十一条第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第四項に規定する災害損失金額がある場合を除く。）、第二号に掲げる金額が第七十一条の規定により計算した同条第一項第一号に掲げる金額を超える場合又は当該普通法人が第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人である場合は、この限りでない。
      <sup>art-72/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-1</sup>
      In the case where an ordinary corporation which is a domestic corporation deems the period of six months from the first day of the business year as one business year and has calculated the amount of income or net operating loss that is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 71, paragraph (1) (Interim Return); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (4) that arose during the period), in the case where the amount listed in item (ii) exceeds the amount listed in Article 71, paragraph (1), item (i) calculated pursuant to the provisions of that Article, or in the case where the ordinary corporation is a trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations).
      <sup>machine translation, not official</sup>

        **一**  当該所得の金額又は欠損金額
        <sup>art-72/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-1/item-1</sup>
        the amount of income or loss;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  当該期間を一事業年度とみなして前号に掲げる所得の金額につき前節（税額の計算）（第六十七条（特定同族会社の特別税率）、第六十八条第三項（所得税額の控除）及び第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）を除く。）の規定を適用するものとした場合に計算される法人税の額
        <sup>art-72/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-1/item-2</sup>
        the amount of corporation tax calculated in the case where the provisions of the preceding Section (Calculation of Tax Amount) (excluding Article 67 (Special Tax Rate for Specified Family Companies), Article 68, paragraph (3) (Income Tax Credit) and Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting)) apply to the amount of income listed in the preceding item, by deeming the period as one business year; and
        <sup>machine translation, not official</sup>

        **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-72/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-1/item-3</sup>
        the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ordinance of the Ministry of Finance.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項に規定する事項を記載した中間申告書には、同項に規定する期間の末日における貸借対照表、当該期間の損益計算書その他の財務省令で定める書類を添付しなければならない。
      <sup>art-72/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-2</sup>
      An interim return containing the matters prescribed in the preceding paragraph must be attached with a balance sheet as of the last day of the prescribed period in the paragraph, a profit and loss statement for the period, and other documents as specified by Ordinance of the Ministry of Finance.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  第一項に規定する期間に係る課税標準である所得の金額又は欠損金額及び同項第二号に掲げる法人税の額の計算については、第二条第二十五号（定義）中「確定した決算」とあるのは「決算」と、第一節第三款、第四款、第七款及び第十款（課税標準及びその計算）（第五十七条第二項及び第十項（欠損金の繰越し）並びに第五十八条第三項（青色申告書を提出しなかつた事業年度の欠損金の特例）を除く。）中「確定した決算」とあるのは「決算」と、「確定申告書」とあるのは「中間申告書」と、第五十五条第三項（不正行為等に係る費用等）中「第七十四条第一項第一号（確定申告）」とあるのは「第七十二条第一項第一号（仮決算をした場合の中間申告書の記載事項等）」と、第六十四条の五第五項（損益通算）中「第七十四条第一項（確定申告）の規定による申告書」とあるのは「中間申告書」と、同条第六項中「（第七十四条第一項の規定による申告書」とあるのは「（中間申告書」と、同項第一号及び第二号中「第七十四条第一項の規定による申告書」とあり、及び「同項の規定による申告書」とあり、同条第七項中「第七十四条第一項の規定による申告書」とあり、第六十四条の七第四項（欠損金の通算）中「第七十四条第一項（確定申告）の規定による申告書」とあり、同条第五項、第九項及び第十項中「第七十四条第一項の規定による申告書」とあり、第六十六条第八項（各事業年度の所得に対する法人税の税率）中「第七十四条第一項（確定申告）の規定による申告書」とあり、第六十八条第四項中「確定申告書」とあり、第六十九条第十五項（外国税額の控除）中「第七十四条第一項（確定申告）の規定による申告書」とあり、同条第二十項及び第二十一項第三号中「第七十四条第一項の規定による申告書」とあり、並びに同条第二十五項中「確定申告書」とあるのは「中間申告書」と、同条第二十六項中「各事業年度の申告書等」とあるのは「各事業年度の確定申告書、修正申告書又は更正請求書」と、第六十九条の二第三項（分配時調整外国税相当額の控除）中「確定申告書」とあるのは「中間申告書」とする。
      <sup>art-72/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-3</sup>
      With regard to the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) and of the amount of corporation tax listed in item (ii) of that paragraph, the term "final settlement of the accounts" in Article 2, item (xxv) (Definitions) is deemed to be replaced with "settlement of the accounts"; the term "final settlement of the accounts" in Subsections 3, 4, 7 and 10 of Section 1 (Tax Base and Calculation Thereof) (excluding Article 57, paragraph (2) and paragraph (10) (Carryover of Losses) and Article 58, paragraph (3) (Special Provisions on Losses for a Business Year When a Blue Return Has Not Been Filed)) is deemed to be replaced with "settlement of the accounts", and the term "Final Return" therein with "interim return"; the term "Article 74, paragraph (1), item (i) (Final Returns)" in Article 55, paragraph (3) (Expenses Related to Wrongful Acts, etc.) is deemed to be replaced with "Article 72, paragraph (1), item (i) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)"; the term "return under Article 74, paragraph (1) (Final Returns)" in Article 64-5, paragraph (5) (Aggregation of Profits and Losses) is deemed to be replaced with "interim return"; the term "(a return under Article 74, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "(an interim return"; the terms "return under Article 74, paragraph (1)" and "return under that paragraph" in items (i) and (ii) of that paragraph, the term "return under Article 74, paragraph (1)" in paragraph (7) of that Article, the term "return under Article 74, paragraph (1) (Final Returns)" in Article 64-7, paragraph (4) (Aggregation of Losses), the term "return under Article 74, paragraph (1)" in paragraphs (5), (9) and (10) of that Article, the term "return under Article 74, paragraph (1) (Final Returns)" in Article 66, paragraph (8) (Tax Rate for Corporation Tax on Income for Each Business Year), the term "Final Return" in Article 68, paragraph (4), the term "return under Article 74, paragraph (1) (Final Returns)" in Article 69, paragraph (15) (Foreign Tax Credit), the term "return under Article 74, paragraph (1)" in paragraph (20) and paragraph (21), item (iii) of that Article, and the term "Final Return" in paragraph (25) of that Article are deemed to be replaced with "interim return"; the term "returns, etc. for each business year" in paragraph (26) of that Article is deemed to be replaced with "Final Return, amended return or written request for Reassessment for each business year"; and the term "Final Return" in Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) is deemed to be replaced with "interim return".
      <sup>machine translation, not official</sup>

      **第四項**  災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）により、内国法人の当該災害のあつた日から同日以後六月を経過する日までの間に終了する第一項に規定する期間において生じた災害損失金額（当該災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるものをいう。第一号において同じ。）がある場合における同項に規定する中間申告書には、同項各号に掲げる事項のほか、次に掲げる事項を記載することができる。
      <sup>art-72/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-4</sup>
      In the case where there is an amount of loss caused by a disaster (meaning the amount of loss incurred with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to the disaster, which is specified by Cabinet Order; the same applies in item (i)) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph), during the period prescribed in paragraph (1) of a domestic corporation that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed from that day, the following matters may be entered in the interim return prescribed in that paragraph, in addition to the matters listed in the items of that paragraph:
      <sup>machine translation, not official</sup>

        **一**  当該期間を一事業年度とみなして第六十九条第一項に規定する外国法人税の額で同条の規定により控除されるべき金額及び第六十八条第一項に規定する所得税の額で同項の規定により控除されるべき金額をこれらの順に控除するものとしてこれらの規定を適用するものとした場合に同項の規定による控除をされるべき金額で第一項第二号に掲げる法人税の額の計算上控除しきれなかつたものがあるときは、その控除しきれなかつた金額（当該金額が当該期間において生じた災害損失金額を超える場合には、その超える部分の金額を控除した金額）
        <sup>art-72/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-4/item-1</sup>
        in the case where there is any amount to be credited under the provisions of Article 68, paragraph (1) that remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (ii), when, by deeming the period as one business year, the provisions of Article 69 and Article 68, paragraph (1) are applied by crediting, in this order, the amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) that is to be credited pursuant to the provisions of that Article and the amount of income tax prescribed in Article 68, paragraph (1) that is to be credited pursuant to the provisions of that paragraph, the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period, the amount after deducting the excess); and
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-72/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-4/item-2</sup>
        the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第五項**  第一項の普通法人が通算法人である場合における同項の規定の適用については、次に定めるところによる。
      <sup>art-72/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-5</sup>
      With regard to the application of the provisions of paragraph (1) in the case where the ordinary corporation referred to in that paragraph is a group tax sharing corporation, the following provisions apply:
      <sup>machine translation, not official</sup>

        **一**  当該普通法人が通算子法人である場合には、第一項に規定する期間は、同項の事業年度開始の日から第七十一条第一項に規定する六月経過日（次号において「六月経過日」という。）の前日までの期間とする。
        <sup>art-72/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-5/item-1</sup>
        in the case where the ordinary corporation is a group tax sharing subsidiary corporation, the period prescribed in paragraph (1) is to be the period from the first day of the business year referred to in that paragraph to the day preceding the day on which six months have elapsed prescribed in Article 71, paragraph (1) (referred to as the "day on which six months have elapsed" in the following item);
        <sup>machine translation, not official</sup>

        **二**  当該普通法人並びに六月経過日及びその前日において当該普通法人との間に通算完全支配関係がある他の通算法人（以下この号及び第四号において「他の通算法人」という。）の全てが第七十一条第一項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該普通法人又は他の通算法人のいずれかについて当該六月経過日の属する事業年度開始の日から当該六月経過日の前日までの期間（第四号において「中間期間」という。）において生じた前項に規定する災害損失金額がある場合を除く。）又は当該普通法人及び他の通算法人の第一項第二号に掲げる金額の合計額が当該普通法人及び他の通算法人の第七十一条の規定により計算した同条第一項第一号に掲げる金額の合計額を超える場合には、第一項本文の規定は、適用しない。
        <sup>art-72/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-5/item-2</sup>
        in the case where the ordinary corporation and all of the group tax sharing corporations, other than the ordinary corporation, that have a group tax sharing full controlling interest with the ordinary corporation on the day on which six months have elapsed and on the day preceding it (hereinafter referred to as "other group tax sharing corporations" in this item and item (iv)) are not required to file an interim return pursuant to the proviso to Article 71, paragraph (1) or the preceding Article (excluding the case where, with regard to the ordinary corporation or any of the other group tax sharing corporations, there is an amount of loss caused by a disaster prescribed in the preceding paragraph that arose during the period from the first day of the business year containing the day on which six months have elapsed to the day preceding the day on which six months have elapsed (referred to as the "interim period" in item (iv))), or in the case where the sum of the amounts listed in paragraph (1), item (ii) of the ordinary corporation and the other group tax sharing corporations exceeds the sum of the amounts listed in Article 71, paragraph (1), item (i) of the ordinary corporation and the other group tax sharing corporations calculated pursuant to the provisions of that Article, the provisions of the main clause of paragraph (1) do not apply;
        <sup>machine translation, not official</sup>

        **三**  第一項ただし書の規定は、適用しない。
        <sup>art-72/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-5/item-3</sup>
        the provisions of the proviso to paragraph (1) do not apply; and
        <sup>machine translation, not official</sup>

        **四**  当該普通法人が第一項各号に掲げる事項を記載した中間申告書をその提出期限までに提出した場合において、他の通算法人のいずれかが中間期間につき同項各号に掲げる事項を記載した中間申告書をその提出期限までに提出しなかつたときは、次に掲げる場合の区分に応じそれぞれ次に定めるところによる。
        <sup>art-72/par-5/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-5/item-4</sup>
        in the case where the ordinary corporation has filed an interim return containing the matters listed in the items of paragraph (1) by its due date, when any of the other group tax sharing corporations has not filed an interim return containing the matters listed in the items of that paragraph for the interim period by its due date, the following provisions apply in accordance with the categories of cases listed below:
        <sup>machine translation, not official</sup>

          **イ**  当該普通法人が中間申告書を提出すべき内国法人である場合　当該普通法人が提出した中間申告書には、第七十一条第一項各号に掲げる事項の記載があつたものとみなす。
          <sup>art-72/par-5/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-5/item-4/sub-1</sup>
          In the case where the ordinary corporation is a domestic corporation that is to file an interim return: The interim return filed by the ordinary corporation is deemed to have contained the matters listed in the items of Article 71, paragraph (1).
          <sup>machine translation, not official</sup>

          **ロ**  当該普通法人が中間申告書を提出すべき内国法人でない場合　当該普通法人は、当該中間期間に係る中間申告書を提出しなかつたものとみなす。
          <sup>art-72/par-5/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-5/item-4/sub-2</sup>
          In the case where the ordinary corporation is not a domestic corporation that is to file an interim return: The ordinary corporation is deemed not to have filed an interim return for the interim period.
          <sup>machine translation, not official</sup>

      **第六項**  第三項に定めるもののほか、第一項に規定する期間に係る課税標準である所得の金額又は欠損金額及び同項第二号に掲げる法人税の額の計算に関し必要な事項は、政令で定める。
      <sup>art-72/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72/par-6</sup>
      Beyond what is provided for in paragraph (3), necessary matters concerning the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) and of the amount of corporation tax listed in item (ii) of that paragraph are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第七十二条の二（通算法人の災害等による中間申告書の提出期限の延長） — Extension of the Due Date for Filing an Interim Return Due to a Disaster, etc. of a Group Tax Sharing Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-72-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72-2</sup>

      **第一項**  国税通則法第十一条（災害等による期限の延長）の規定により通算法人の第七十一条第一項（中間申告）の規定による申告書の提出期限が延長された場合には、政令で定めるところにより、他の通算法人についても、同法第十一条の規定により同項の規定による申告書の提出期限が延長されたものとみなす。
      <sup>art-72-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-72-2/par-1</sup>
      In the case where the due date for filing a return under Article 71, paragraph (1) (Interim Return) of a group tax sharing corporation has been extended pursuant to the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing a return under that paragraph is deemed to have been extended pursuant to the provisions of Article 11 of that Act for the other group tax sharing corporations as well, as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第七十三条（中間申告書の提出がない場合の特例） — (Special Provisions on Cases Where an Interim Return is Not Filed)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-73 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-73</sup>

      **第一項**  中間申告書を提出すべき内国法人である普通法人がその中間申告書をその提出期限までに提出しなかつた場合には、その普通法人については、その提出期限において、税務署長に対し第七十一条第一項各号（前期の実績による中間申告書の記載事項）に掲げる事項を記載した中間申告書の提出があつたものとみなして、この法律の規定を適用する。
      <sup>art-73/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-73/par-1</sup>
      In the case where an ordinary corporation, which is a domestic corporation and is to file an interim return, has failed to file an interim return by the due date, it is deemed that the ordinary corporation has filed an interim return containing the matters listed in the items of Article 71, paragraph (1) (Matters to be Entered in Interim Return Based on Performance in the Previous Period) to the district director of the tax office within the due date, and the provisions of this Act apply.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第二款　確定申告 — Subsection 2 Final Returns
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-3/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-3/subsec-2</sup>

### 第七十四条（確定申告） — (Final Returns)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74</sup>

      **第一項**  内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。
      <sup>art-74/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-1</sup>
      A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last day of each business year:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の課税標準である所得の金額又は欠損金額
        <sup>art-74/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-1/item-1</sup>
        the amount of income or loss that is to be used as the tax base for the business year;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  前号に掲げる所得の金額につき前節（税額の計算）の規定を適用して計算した法人税の額
        <sup>art-74/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-1/item-2</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income listed in the preceding item;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  第六十八条（所得税額の控除）及び第六十九条（外国税額の控除）の規定による控除をされるべき金額で前号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-74/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-1/item-3</sup>
        in the case where there is any amount to be credited under Article 68 (Income Tax Credit) and Article 69 (Foreign Tax Credit) that remains even after a credit in the calculation of the amount of corporation tax listed in the preceding item, the remaining amount;
        <sup>machine translation, not official</sup>

        **四**  その内国法人が当該事業年度につき中間申告書を提出した法人である場合には、第二号に掲げる法人税の額から当該申告書に係る中間納付額を控除した金額
        <sup>art-74/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-1/item-4</sup>
        in the case where a domestic corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the amount of corporation tax listed in item (ii);
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **五**  前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-74/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-1/item-5</sup>
        in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **六**  前各号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-74/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-1/item-6</sup>
        the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ordinance of the Ministry of Finance.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  清算中の内国法人につきその残余財産が確定した場合には、当該内国法人の当該残余財産の確定の日の属する事業年度（当該内国法人が通算法人である場合には、当該内国法人に係る通算親法人の事業年度終了の日に終了するものを除く。）に係る前項の規定の適用については、同項中「二月以内」とあるのは、「一月以内（当該翌日から一月以内に残余財産の最後の分配又は引渡しが行われる場合には、その行われる日の前日まで）」とする。
      <sup>art-74/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-2</sup>
      In the case where the residual assets of a domestic corporation in liquidation have been determined, with regard to the application of the provisions of the preceding paragraph to the business year of the domestic corporation containing the date of the determination of residual assets (in the case where the domestic corporation is a group tax sharing corporation, excluding a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to the domestic corporation), the term "within two months" in that paragraph is deemed to be replaced with "within one month (in the case where the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".
      <sup>machine translation, not official</sup>

      **第三項**  第一項の規定による申告書には、当該事業年度の貸借対照表、損益計算書その他の財務省令で定める書類を添付しなければならない。
      <sup>art-74/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-74/par-3</sup>
      A return under paragraph (1) must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

### 第七十五条（確定申告書の提出期限の延長） — (Extension of the Due Date for Filing a Tax Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-75 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75</sup>

      **第一項**  前条第一項の規定による申告書を提出すべき内国法人が、災害その他やむを得ない理由（次条第一項の規定の適用を受けることができる理由を除く。）により決算が確定しないため、当該申告書を前条第一項に規定する提出期限までに提出することができないと認められる場合には、国税通則法第十一条（災害等による期限の延長）の規定によりその提出期限が延長された場合を除き、納税地の所轄税務署長は、当該内国法人の申請に基づき、期日を指定してその提出期限を延長することができる。
      <sup>art-75/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-1</sup>
      In the case where a domestic corporation, which is to file a return under paragraph (1) of the preceding Article, is recognized to be unable to file the return by the due date prescribed in the paragraph because the account cannot be settled due to any disaster or on other unavoidable grounds (excluding the grounds on which the provisions of paragraph (1) of the following Article may be applied), the competent district director with jurisdiction over the place for tax payment may extend the due date by designating a particular date based on an application by the domestic corporation, except in the case where the due date has been extended pursuant to the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes.
      <sup>machine translation, not official</sup>

      **第二項**  前項の申請は、同項に規定する申告書に係る事業年度終了の日の翌日から四十五日以内に、当該申告書の提出期限までに決算が確定しない理由、その指定を受けようとする期日その他財務省令で定める事項を記載した申請書をもつてしなければならない。
      <sup>art-75/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-2</sup>
      An application set forth in the preceding paragraph must be filed, within 45 days from the day following the last day of the business year pertaining to a return as prescribed in the paragraph, with an application form stating the grounds why the account would not be settled by the due date for filing the return, the date that the domestic corporation seeks the designation, and any other matters as specified by Ordinance of the Ministry of Finance.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  税務署長は、前項の申請書の提出があつた場合において、その申請に係る理由が相当でないと認めるときは、その申請を却下することができる。
      <sup>art-75/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-3</sup>
      In the case where an application form set forth in the preceding paragraph has been filed, the district director of the tax office may deny the application when they find the grounds for the application to be inappropriate.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  税務署長は、第二項の申請書の提出があつた場合において、第一項の提出期限の延長又は前項の却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知する。
      <sup>art-75/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-4</sup>
      In the case where an application form set forth in paragraph (2) has been filed, when the district director of the tax office makes a disposition to extend the due date set forth in paragraph (1) or to deny the application set forth in the preceding paragraph, they notify the domestic corporation that has filed the application to that effect, in writing.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第五項**  第二項の申請書の提出があつた場合において、第一項に規定する申告書に係る事業年度終了の日の翌日から二月以内に同項の提出期限の延長又は第三項の却下の処分がなかつたときは、その申請に係る指定を受けようとする期日を第一項の期日として同項の提出期限の延長がされたものとみなす。
      <sup>art-75/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-5</sup>
      In the case where an application form set forth in paragraph (2) has been filed, when no disposition has been made to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months from the day following the last day of the business year pertaining to a return as prescribed in paragraph (1), the due date set forth in the paragraph is deemed to have been extended, by deeming the date that the domestic corporation seeks the designation pertaining to the application as the date set forth in the paragraph.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第六項**  第一項の規定の適用を受ける内国法人が同項に規定する申告書を同項の規定により指定された期日前に税務署長に提出した場合には、その提出があつた日をもつて同項の期日とされたものとみなす。
      <sup>art-75/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-6</sup>
      In the case where a domestic corporation subject to the provisions of paragraph (1) has filed a return as prescribed in the paragraph to the district director of the tax office prior to the date designated under the paragraph, it is deemed that the day on which the return was filed was deemed to be the date set forth in the paragraph.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第七項**  第一項の規定の適用を受ける内国法人は、同項に規定する申告書に係る事業年度の所得に対する法人税の額に、当該事業年度終了の日の翌日以後二月を経過した日から同項の規定により指定された期日までの期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する利子税をその計算の基礎となる法人税に併せて納付しなければならない。
      <sup>art-75/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-7</sup>
      A domestic corporation subject to the provisions of paragraph (1) must pay interest tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for the business year pertaining to a return as prescribed in the paragraph by the rate of 7.3 percent per annum, in accordance with the number of days from the day on which two months have elapsed from the day following the last day of the business year to the date designated under the paragraph, beyond the corporation tax that is to be used as the basis of the calculation of the interest tax.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第八項**  通算法人に係る前各項の規定の適用については、次に定めるところによる。
      <sup>art-75/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-8</sup>
      With regard to the application of the provisions of the preceding paragraphs to a group tax sharing corporation, the following provisions apply:
      <sup>machine translation, not official</sup>

        **一**  第一項中「内国法人」とあるのは「通算法人」と、「決算」とあるのは「、当該通算法人若しくは他の通算法人の決算」と、「ため」とあるのは「ため、又は第一節第十一款第一目（損益通算及び欠損金の通算）の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができないため」と、第二項中「理由」とあるのは「理由又は第一節第十一款第一目の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができない理由」と、第六項中「内国法人」とあるのは「通算法人及び他の通算法人の全て」と、「あつた日」とあるのは「あつた日のうち最も遅い日」とする。
        <sup>art-75/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-8/item-1</sup>
        in paragraph (1), the term "domestic corporation" is deemed to be replaced with "group tax sharing corporation", and the term "because the account cannot be settled" is deemed to be replaced with "because the account of the group tax sharing corporation or another group tax sharing corporation cannot be settled, or because the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 (Aggregation of Profits and Losses and Aggregation of Losses) or other provisions applicable to group tax sharing corporations cannot be completed"; in paragraph (2), the term "the grounds why the account would not be settled by the due date for filing the return" is deemed to be replaced with "the grounds why the account would not be settled by the due date for filing the return or the grounds why the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 or other provisions applicable to group tax sharing corporations cannot be completed"; and in paragraph (6), the term "a domestic corporation" is deemed to be replaced with "the group tax sharing corporation and all of the other group tax sharing corporations", and the term "the day on which the return was filed" is deemed to be replaced with "the latest of the days on which the returns were filed";
        <sup>machine translation, not official</sup>

        **二**  通算親法人に対して第一項の提出期限の延長の処分があつた場合には、他の通算法人の全てにつきその処分により指定された期日（第五項の規定により提出期限の延長がされたものとみなされた場合には、その申請に係る期日）を第一項の期日として同項の提出期限の延長がされたものとみなす。
        <sup>art-75/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-8/item-2</sup>
        in the case where a disposition to extend the due date for filing set forth in paragraph (1) has been made for a group tax sharing parent corporation, the due date for filing set forth in that paragraph is deemed to have been extended for all of the other group tax sharing corporations, with the date designated by the disposition (in the case where the due date for filing is deemed to have been extended pursuant to the provisions of paragraph (5), the date pertaining to the application) as the date referred to in paragraph (1); and
        <sup>machine translation, not official</sup>

        **三**  通算子法人は、第二項の申請書を提出することができない。
        <sup>art-75/par-8/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75/par-8/item-3</sup>
        a group tax sharing subsidiary corporation may not file the application form set forth in paragraph (2).
        <sup>machine translation, not official</sup>

### 第七十五条の二（確定申告書の提出期限の延長の特例） — (Special Provisions on Extension of the Due Date for Filing a Tax Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-75-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2</sup>

      **第一項**  第七十四条第一項（確定申告）の規定による申告書を提出すべき内国法人が、定款、寄附行為、規則、規約その他これらに準ずるもの（以下この条において「定款等」という。）の定めにより、又は当該内国法人に特別の事情があることにより、当該事業年度以後の各事業年度終了の日の翌日から二月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められる場合には、納税地の所轄税務署長は、当該内国法人の申請に基づき、当該事業年度以後の各事業年度（残余財産の確定の日の属する事業年度を除く。以下この項及び次項において同じ。）の当該申告書の提出期限を一月間（次の各号に掲げる場合に該当する場合には、当該各号に定める期間）延長することができる。
      <sup>art-75-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-1</sup>
      In the case where it is recognized that a domestic corporation, which is to file a return under Article 74, paragraph (1) (Final Returns), is in a state where, due to the provisions of its articles of incorporation, act of endowment, rules, bylaws or anything equivalent thereto (hereinafter referred to as the "articles of incorporation, etc." in this Article) or due to special circumstances of the domestic corporation, an ordinary general meeting for the settlement of accounts of each business year on or after the business year is usually not convened within two months from the day following the last day of each of those business years, the competent district director with jurisdiction over the place for tax payment may, based on an application by the domestic corporation, extend the due date for filing the return for each business year on or after the business year (excluding a business year containing the date of the determination of residual assets; hereinafter the same applies in this paragraph and the following paragraph) by one month (in the case falling under any of the cases listed in the following items, by the period specified in the relevant item).
      <sup>machine translation, not official</sup>

        **一**  当該内国法人が会計監査人を置いている場合で、かつ、当該定款等の定めにより当該事業年度以後の各事業年度終了の日の翌日から三月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められる場合（次号に掲げる場合を除く。）　当該定めの内容を勘案して四月を超えない範囲内において税務署長が指定する月数の期間
        <sup>art-75-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-1/item-1</sup>
        in the case where the domestic corporation has an accounting auditor, and it is recognized that there is a state where, due to the provisions of the articles of incorporation, etc., an ordinary general meeting for the settlement of accounts of each business year on or after the business year is usually not convened within three months from the day following the last day of each of those business years (excluding the case listed in the following item): the period of the number of months designated by the district director within a range not exceeding four months, taking into consideration the content of those provisions; or
        <sup>machine translation, not official</sup>

        **二**  当該特別の事情があることにより当該事業年度以後の各事業年度終了の日の翌日から三月以内に当該各事業年度の決算についての定時総会が招集されない常況にあることその他やむを得ない事情があると認められる場合　税務署長が指定する月数の期間
        <sup>art-75-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-1/item-2</sup>
        in the case where it is recognized that, due to the special circumstances, there is a state where an ordinary general meeting for the settlement of accounts of each business year on or after the business year is usually not convened within three months from the day following the last day of each of those business years, or that there are other unavoidable circumstances: the period of the number of months designated by the district director.
        <sup>machine translation, not official</sup>

      **第二項**  前項の規定の適用を受けている内国法人が、同項各号に掲げる場合に該当することとなつたと認められる場合、同項各号に掲げる場合に該当しないこととなつたと認められる場合又は定款等の定め若しくは同項の特別の事情若しくは同項第二号のやむを得ない事情に変更が生じたと認められる場合には、納税地の所轄税務署長は、当該内国法人の申請に基づき、当該事業年度以後の各事業年度に係る同項に規定する申告書の提出期限について、同項各号の指定をし、同項各号の指定を取り消し、又は同項各号の指定に係る月数の変更をすることができる。
      <sup>art-75-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-2</sup>
      In the case where it is recognized that a domestic corporation subject to the provisions of the preceding paragraph has come to fall under any of the cases listed in the items of that paragraph, that it has ceased to fall under any of the cases listed in the items of that paragraph, or that a change has occurred to the provisions of the articles of incorporation, etc., the special circumstances referred to in that paragraph or the unavoidable circumstances referred to in item (ii) of that paragraph, the competent district director with jurisdiction over the place for tax payment may, based on an application by the domestic corporation, with regard to the due date for filing the return prescribed in that paragraph for each business year on or after the business year, make the designation under any of the items of that paragraph, revoke the designation under any of the items of that paragraph, or change the number of months pertaining to the designation under any of the items of that paragraph.
      <sup>machine translation, not official</sup>

      **第三項**  前二項の申請は、第一項に規定する申告書に係る事業年度終了の日までに、定款等の定め又は同項の特別の事情の内容、同項各号の指定を受けようとする場合にはその指定を受けようとする月数（同項第二号のやむを得ない事情があることにより同号の指定を受けようとする場合には、当該事情の内容を含む。）、同項各号の指定に係る月数の変更をしようとする場合にはその変更後の月数その他財務省令で定める事項を記載した申請書をもつてしなければならない。
      <sup>art-75-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-3</sup>
      An application set forth in the preceding two paragraphs must be filed, by the last day of the business year pertaining to a return as prescribed in paragraph (1), with an application form stating the content of the provisions of the articles of incorporation, etc. or the special circumstances referred to in that paragraph, and, if the domestic corporation seeks the designation set forth in any of the items of that paragraph, the number of months that it seeks the designation (in the case where it seeks the designation under item (ii) of that paragraph due to the unavoidable circumstances referred to in that item, including the content of those circumstances), and, if it seeks to change the number of months pertaining to the designation under any of the items of that paragraph, the number of months after the change, as well as any other matters as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第四項**  前項の申請書には、第一項又は第二項の申請をする内国法人が定款等の定めにより各事業年度終了の日の翌日から二月以内に当該各事業年度の決算についての定時総会が招集されない常況にあることを当該申請の理由とする場合にあつては、当該定款等の写しを添付しなければならない。
      <sup>art-75-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-4</sup>
      In the case where a domestic corporation filing the application referred to in paragraph (1) or paragraph (2) gives, as the grounds for the application, the fact that it is in a state where, due to the provisions of the articles of incorporation, etc., an ordinary general meeting for the settlement of accounts of each business year is usually not convened within two months from the day following the last day of each of those business years, the application form referred to in the preceding paragraph must be attached with a copy of the articles of incorporation, etc.
      <sup>machine translation, not official</sup>

      **第五項**  税務署長は、第一項の規定の適用を受けている内国法人につき、定款等の定めに変更が生じ、若しくは同項の特別の事情がないこととなつたと認める場合、同項各号に掲げる場合に該当しないこととなつたと認める場合又は同項の特別の事情若しくは同項第二号のやむを得ない事情に変更が生じたと認める場合には、同項の提出期限の延長の処分を取り消し、同項各号の指定を取り消し、又は同項各号の指定に係る月数を変更することができる。この場合において、これらの取消し又は変更の処分があつたときは、その処分のあつた日の属する事業年度以後の各事業年度につき、その処分の効果が生ずるものとする。
      <sup>art-75-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-5</sup>
      With regard to a domestic corporation subject to the provisions of paragraph (1), in the case where the district director recognizes that a change has occurred to the provisions of the articles of incorporation, etc. or the special circumstances referred to in the paragraph have ceased to exist, that it has ceased to fall under any of the cases listed in the items of the paragraph, or that any change has occurred to the special circumstances referred to in the paragraph or the unavoidable circumstances referred to in item (ii) of the paragraph, they may revoke the disposition to extend the due date set forth in the paragraph, revoke the designation under any of the items of the paragraph or change the number of months for the designation under any of the items of the paragraph. In this case, when such revocation or change has been made, the disposition is to become effective for each business year on or after the business year containing the date of the disposition.
      <sup>machine translation, not official</sup>

      **第六項**  税務署長は、前項の処分をするときは、その処分に係る内国法人に対し、書面によりその旨を通知する。
      <sup>art-75-2/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-6</sup>
      When the district director makes a disposition set forth in the preceding paragraph, they notify the domestic corporation related to the disposition to that effect, in writing.
      <sup>machine translation, not official</sup>

      **第七項**  第一項の規定の適用を受けている内国法人は、当該事業年度以後の各事業年度に係る同項に規定する申告書の提出期限について同項の規定の適用を受けることをやめようとするときは、当該事業年度終了の日までに、当該事業年度開始の日その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、当該事業年度以後の各事業年度については、同項の提出期限の延長の処分は、その効力を失うものとする。
      <sup>art-75-2/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-7</sup>
      When a domestic corporation subject to the provisions of paragraph (1) wishes to stop receiving the application of the paragraph, with regard to the due date for filing a return prescribed in the paragraph for each business year after the business year, it must submit a report stating the first day of the business year and other matters as specified by Ordinance of the Ministry of Finance, to the competent district director with jurisdiction over the place for tax payment, by the last day of the business year. In this case, when the report has been submitted, the disposition to extend the due date set forth in the paragraph ceases to be effective for each business year after the business year.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第八項**  前条第三項から第五項までの規定は第三項の申請書の提出があつた場合について、同条第七項の規定は第一項の規定の適用を受ける内国法人の同項に規定する申告書に係る事業年度の所得に対する法人税について、それぞれ準用する。この場合において、同条第四項中「第一項」とあるのは「次条第一項」と、同条第五項中「二月以内に同項」とあるのは「十五日以内に次条第一項」と、「その申請に係る指定を受けようとする期日を第一項の期日として同項」とあるのは「一月間（同条第一項各号の指定を受けようとする旨の申請があつた場合にはその申請に係る指定を受けようとする月数の期間とし、同項各号の指定に係る月数の変更をしようとする旨の申請があつた場合にはその申請に係る変更後の月数の期間とする。）、同条第一項」と、同条第七項中「同項の規定により指定された期日」とあるのは「次条第一項の規定により延長された提出期限」と読み替えるものとする。
      <sup>art-75-2/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-8</sup>
      The provisions of paragraphs (3) through (5) of the preceding Article apply mutatis mutandis to the case where an application form set forth in paragraph (3) has been filed, and the provisions of paragraph (7) of the Article apply mutatis mutandis to corporation tax on the income of a domestic corporation subject to the provisions of paragraph (1) for the business year pertaining to a return as prescribed in the paragraph. In this case, in paragraph (4) of the preceding Article, the term "paragraph (1)" is deemed to be replaced with "paragraph (1) of the following Article"; in paragraph (5) of the Article, the term "to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months" is deemed to be replaced with "to extend the due date set forth in paragraph (1) of the following Article nor to deny the application set forth in paragraph (3), within 15 days", and the term "the due date set forth in the paragraph is deemed to have been extended, by deeming the date that the domestic corporation seeks the designation pertaining to the application as the date set forth in the paragraph" is deemed to be replaced with "the due date set forth in paragraph (1) of that Article is deemed to have been extended by one month (in the case where an application has been filed to the effect that the domestic corporation seeks the designation under any of the items of paragraph (1) of that Article, by the period of the number of months for which it seeks the designation pertaining to the application, and in the case where an application has been filed to the effect that it seeks to change the number of months pertaining to the designation under any of the items of that paragraph, by the period of the number of months after the change pertaining to the application)"; and in paragraph (7) of the Article, the term "the date designated under the paragraph" is deemed to be replaced with "the due date extended pursuant to the provisions of paragraph (1) of the following Article".
      <sup>machine translation, not official</sup>

      **第九項**  第一項の規定の適用を受けている内国法人について当該事業年度終了の日の翌日から二月を経過した日前に災害その他やむを得ない理由が生じた場合には、当該事業年度に限り、同項の規定の適用がないものとみなして、前条及び国税通則法第十一条（災害等による期限の延長）の規定を適用することができる。
      <sup>art-75-2/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-9</sup>
      In the case where, with regard to a domestic corporation subject to the provisions of paragraph (1), any disaster has occurred or there are any other unavoidable grounds prior to the day on which two months have elapsed from the day following the last day of the business year, the provisions of the preceding Article and Article 11 (Extension of the Due Date due to Disaster) of the Act on General Rules for National Taxes may be applied only for the business year, by deeming that the provisions of paragraph (1) do not apply.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第十項**  前条の規定は、第一項の規定の適用を受けている内国法人が、当該事業年度（前項の規定の適用に係る事業年度を除く。）につき災害その他やむを得ない理由により決算が確定しないため、第一項に規定する申告書を同項の規定により延長された提出期限までに提出することができないと認められる場合について準用する。この場合において、同条第二項中「申告書に係る事業年度終了の日の翌日から四十五日以内」とあるのは「申告書の提出期限の到来する日の十五日前まで」と、同条第五項中「申告書に係る事業年度終了の日の翌日から二月以内」とあるのは「申告書の提出期限まで」と、同条第七項中「同項に」とあるのは「次条第八項において準用するこの項の規定による利子税のほか、第一項に」と、「当該事業年度終了の日の翌日以後二月を経過した日から同項」とあるのは「同条第一項の規定により延長された当該申告書の提出期限の翌日から第一項」と読み替えるものとする。
      <sup>art-75-2/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-10</sup>
      The provisions of the preceding Article apply mutatis mutandis to the case where a domestic corporation subject to the provisions of paragraph (1) is recognized to be unable to file a return as prescribed in the paragraph by the due date extended under the paragraph because the account cannot be settled due to any disaster or on other unavoidable grounds for the business year (excluding a business year pertaining to the application of the provisions of the preceding paragraph). In this case, the term "within 45 days from the day following the last day of the business year pertaining to a return" in paragraph (2) of the Article is deemed to be replaced with "by 15 days prior to the due date for a return;" the term "within two months from the day following the last day of the business year pertaining to a return" in paragraph (5) of the Article is deemed to be replaced with "by the due date for filing a return;" and in paragraph (7) of the Article, the term "must pay interest tax" is deemed to be replaced with "must pay, along with the interest tax under this paragraph which is applied mutatis mutandis pursuant to paragraph (8) of the following Article, interest tax;" the term "in the paragraph" is deemed to be replaced with "in paragraph (1);" and the term "from the day on which two months have elapsed from the day following the last day of the business year to the date designated under the paragraph" is deemed to be replaced with "from the day following the due date for filing the return extended under Article 75-2, paragraph (1) to the date designated under paragraph (1)."
      <sup>machine translation, not official</sup>

      **第十一項**  通算法人に係る前各項の規定の適用については、次に定めるところによる。
      <sup>art-75-2/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-11</sup>
      With regard to the application of the provisions of the preceding paragraphs to a group tax sharing corporation, the following provisions apply:
      <sup>machine translation, not official</sup>

        **一**  第一項中「内国法人が、」とあるのは「通算法人又は他の通算法人が、」と、「又は当該内国法人」とあるのは「若しくは当該通算法人若しくは他の通算法人」と、「あると認められる場合には」とあるのは「あり、又は通算法人が多数に上ることその他これに類する理由により第一節第十一款第一目（損益通算及び欠損金の通算）の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができないために当該事業年度以後の各事業年度の当該申告書を同項に規定する提出期限までに提出することができない常況にあると認められる場合には」と、「内国法人の申請に基づき、」とあるのは「通算法人の申請に基づき、当該通算法人の」と、「事業年度を」とあるのは「事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものを除く。）を」と、「当該申告書」とあるのは「第七十四条第一項の規定による申告書」と、「一月」とあるのは「二月」と、同項第一号中「内国法人」とあるのは「通算法人又は他の通算法人」と、「三月」とあるのは「四月」と、同項第二号中「三月」とあるのは「四月」と、「その他」とあるのは「、当該通算法人又は他の通算法人に特別の事情があることにより当該事業年度以後の各事業年度終了の日の翌日から四月以内に第一節第十一款第一目の規定その他通算法人に適用される規定による所得の金額又は欠損金額及び法人税の額の計算を了することができない常況にあることその他」と、第二項中「内国法人が」とあるのは「通算法人又は他の通算法人が」と、「内国法人の」とあるのは「通算法人の」と、第三項中「終了の日まで」とあるのは「終了の日の翌日から四十五日以内」と、「又は同項の特別の事情の内容」とあるのは「若しくは同項の特別の事情の内容又は第一節第十一款第一目の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができない理由」と、第四項中「又は」とあるのは「若しくは」と、「内国法人」とあるのは「通算法人又は他の通算法人」と、第五項中「内国法人」とあるのは「通算法人又は他の通算法人」と、第八項中「「二月以内に同項」とあるのは「十五日以内に次条第一項」」とあるのは「「に同項」とあるのは「に次条第一項」」と、「一月」とあるのは「二月」と、第九項中「内国法人」とあるのは「通算法人又は他の通算法人」と、前項中「内国法人が」とあるのは「通算法人が」と、「決算」とあるのは「、当該通算法人若しくは他の通算法人の決算」と、「ため」とあるのは「ため、又は第一節第十一款第一目の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができないため」とする。
        <sup>art-75-2/par-11/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-11/item-1</sup>
        in paragraph (1), the term "a domestic corporation, which" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation, which", the term "or due to special circumstances of the domestic corporation" is deemed to be replaced with "or due to special circumstances of the group tax sharing corporation or another group tax sharing corporation", the term "of each of those business years, the district director" is deemed to be replaced with "of each of those business years, or is in a state where it is unable to file the return for each business year on or after the business year by the due date prescribed in that paragraph because the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 (Aggregation of Profits and Losses and Aggregation of Losses) or other provisions applicable to group tax sharing corporations cannot be completed due to there being a large number of group tax sharing corporations or other similar grounds, the district director", the term "based on an application by the domestic corporation, extend the due date for filing the return for each business year on or after the business year" is deemed to be replaced with "based on an application by the group tax sharing corporation, extend the due date for filing the return under Article 74, paragraph (1) for each business year of the group tax sharing corporation on or after the business year", the term "excluding a business year containing the date of the determination of residual assets" is deemed to be replaced with "excluding a business year containing the date of the determination of residual assets (excluding one ending on the last day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation)", and the term "by one month" is deemed to be replaced with "by two months"; in item (i) of that paragraph, the term "the domestic corporation" is deemed to be replaced with "the group tax sharing corporation or another group tax sharing corporation", and the term "within three months" is deemed to be replaced with "within four months"; in item (ii) of that paragraph, the term "within three months" is deemed to be replaced with "within four months", and the term "or that there are other" is deemed to be replaced with ", that, due to special circumstances of the group tax sharing corporation or another group tax sharing corporation, there is a state where the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 or other provisions applicable to group tax sharing corporations cannot be completed within four months from the day following the last day of each business year on or after the business year, or that there are other"; in paragraph (2), the term "a domestic corporation subject" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation subject", and the term "an application by the domestic corporation" is deemed to be replaced with "an application by the group tax sharing corporation"; in paragraph (3), the term "by the last day of the business year" is deemed to be replaced with "within 45 days from the day following the last day of the business year", and the term "or the special circumstances referred to in that paragraph" is deemed to be replaced with "or the special circumstances referred to in that paragraph, or the grounds why the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 or other provisions applicable to group tax sharing corporations cannot be completed"; in paragraph (4), the term "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the term "a domestic corporation" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation"; in paragraph (5), the term "a domestic corporation" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation"; in paragraph (8), the term 'the term "to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months" is deemed to be replaced with "to extend the due date set forth in paragraph (1) of the following Article nor to deny the application set forth in paragraph (3), within 15 days"' is deemed to be replaced with 'the term "to extend the due date set forth in paragraph (1)" is deemed to be replaced with "to extend the due date set forth in paragraph (1) of the following Article"', and the term "by one month" is deemed to be replaced with "by two months"; in paragraph (9), the term "a domestic corporation" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation"; and in the preceding paragraph, the term "a domestic corporation subject" is deemed to be replaced with "a group tax sharing corporation subject", and the term "because the account cannot be settled" is deemed to be replaced with "because the account of the group tax sharing corporation or another group tax sharing corporation cannot be settled, or because the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 or other provisions applicable to group tax sharing corporations cannot be completed";
        <sup>machine translation, not official</sup>

        **二**  通算親法人に対して第一項の提出期限の延長又は同項各号の指定の処分があつた場合には他の通算法人の全てにつき当該提出期限の延長又は指定がされたものとみなし、内国法人が同項の規定の適用を受けている通算親法人との間に通算完全支配関係を有することとなつた場合には当該内国法人につき同項の提出期限の延長（当該通算親法人が同項各号の指定を受けた法人である場合には、当該指定を含む。）がされたものとみなし、通算親法人に対して第五項の規定により第一項の提出期限の延長の取消し、同項各号の指定の取消し又は同項各号の指定に係る月数の変更の処分があつた場合には他の通算法人の全てにつきこれらの取消し又は変更がされたものとみなす。
        <sup>art-75-2/par-11/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-11/item-2</sup>
        in the case where a disposition to extend the due date for filing set forth in paragraph (1) or to make the designation under any of the items of that paragraph has been made for a group tax sharing parent corporation, the extension of the due date for filing or the designation is deemed to have been made for all of the other group tax sharing corporations; in the case where a domestic corporation has come to have a group tax sharing full controlling interest with a group tax sharing parent corporation subject to the provisions of that paragraph, the extension of the due date for filing set forth in that paragraph (in the case where the group tax sharing parent corporation is a corporation that has received the designation under any of the items of that paragraph, including that designation) is deemed to have been made for the domestic corporation; and in the case where a disposition to revoke the extension of the due date for filing set forth in paragraph (1), to revoke the designation under any of the items of that paragraph or to change the number of months pertaining to the designation under any of the items of that paragraph has been made for a group tax sharing parent corporation pursuant to the provisions of paragraph (5), the revocation or change is deemed to have been made for all of the other group tax sharing corporations;
        <sup>machine translation, not official</sup>

        **三**  通算子法人は、第三項の申請書及び第七項の届出書を提出することができない。
        <sup>art-75-2/par-11/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-11/item-3</sup>
        a group tax sharing subsidiary corporation may not submit the application form referred to in paragraph (3) and the report referred to in paragraph (7);
        <sup>machine translation, not official</sup>

        **四**  通算親法人が第七項の届出書を提出した場合には、他の通算法人の全てが当該届出書を提出したものとみなす。
        <sup>art-75-2/par-11/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-11/item-4</sup>
        in the case where a group tax sharing parent corporation has submitted the report referred to in paragraph (7), all of the other group tax sharing corporations are deemed to have submitted the report;
        <sup>machine translation, not official</sup>

        **五**  内国法人が第六十四条の九第一項（通算承認）の規定による承認（以下この号及び次号において「通算承認」という。）を受けた場合には、当該通算承認の効力が生じた日以後に終了する事業年度については、当該通算承認の効力が生ずる前に受けていた第一項の提出期限の延長の処分は、その効力を失うものとする。
        <sup>art-75-2/par-11/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-11/item-5</sup>
        in the case where a domestic corporation has received the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as the "group tax sharing approval" in this item and the following item), the disposition to extend the due date for filing set forth in paragraph (1) that the domestic corporation had received before the group tax sharing approval became effective ceases to be effective for the business years ending on or after the day on which the group tax sharing approval became effective; and
        <sup>machine translation, not official</sup>

        **六**  内国法人について、第六十四条の十第四項から第六項まで（通算制度の取りやめ等）の規定により通算承認が効力を失つた場合には、その効力を失つた日以後に終了する事業年度については、当該通算承認が効力を失う前に受けていた第一項の提出期限の延長の処分は、その効力を失うものとする。
        <sup>art-75-2/par-11/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-2/par-11/item-6</sup>
        in the case where the group tax sharing approval of a domestic corporation has ceased to be effective pursuant to the provisions of Article 64-10, paragraphs (4) through (6) (Withdrawal from the Group Tax Sharing System, etc.), the disposition to extend the due date for filing set forth in paragraph (1) that the domestic corporation had received before the group tax sharing approval ceased to be effective ceases to be effective for the business years ending on or after the day on which it ceased to be effective.
        <sup>machine translation, not official</sup>

### 第七十五条の三（通算法人の災害等による確定申告書の提出期限の延長） — Extension of the Due Date for Filing a Final Return Due to a Disaster, etc. of a Group Tax Sharing Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-75-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-3</sup>

      **第一項**  国税通則法第十一条（災害等による期限の延長）の規定により通算法人の第七十四条第一項（確定申告）の規定による申告書の提出期限が延長された場合には、政令で定めるところにより、他の通算法人についても、同法第十一条の規定により同項の規定による申告書の提出期限が延長されたものとみなす。
      <sup>art-75-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-3/par-1</sup>
      In the case where the due date for filing a return under Article 74, paragraph (1) (Final Returns) of a group tax sharing corporation has been extended pursuant to the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing a return under that paragraph is deemed to have been extended pursuant to the provisions of Article 11 of that Act for the other group tax sharing corporations as well, as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第二款の二　電子情報処理組織による申告の特例 — Subsection 2-2 Special Provisions on Filing Returns by Means of an Electronic Data Processing System
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-1/sec-3/subsec-2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-3/subsec-2-2</sup>

### 第七十五条の四（電子情報処理組織による申告） — Filing Returns by Means of an Electronic Data Processing System
<sup>caption: machine translation, not official</sup>
<sup>art-75-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4</sup>

      **第一項**  特定法人である内国法人は、第七十一条（中間申告）、第七十二条（仮決算をした場合の中間申告書の記載事項等）若しくは第七十四条（確定申告）又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、中間申告書若しくは確定申告書若しくはこれらの申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている各事業年度の所得に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（第三項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び第三項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第四項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
      <sup>art-75-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-1</sup>
      With regard to the filing of a return of corporation tax on income for each business year which, pursuant to the provisions of Article 71 (Interim Return), Article 72 (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) or Article 74 (Final Returns), or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of an interim return, a Final Return or an amended return pertaining to either of these returns (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to the tax return pursuant to the provisions of this Act (including orders based thereon) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and paragraph (3)), a domestic corporation that is a specified corporation must, notwithstanding those provisions and as specified by Ministry of Finance Order, file the return by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in paragraph (3)) or the matters that are to be stated or are stated in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and paragraph (3)) by a method specified by Ministry of Finance Order as a method of using, upon notifying the district director in advance as specified by Ministry of Finance Order, an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency (including an input-output device; hereinafter the same applies in this paragraph and paragraph (4)) and a computer used by the domestic corporation filing the return via a telecommunications line). However, the part of the return pertaining to attached documents may be filed by submitting an optical disc or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
      <sup>machine translation, not official</sup>

      **第二項**  前項に規定する特定法人とは、次に掲げる法人をいう。
      <sup>art-75-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-2</sup>
      The specified corporation prescribed in the preceding paragraph means any of the following corporations:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度開始の時における資本金の額又は出資金の額が一億円を超える法人
        <sup>art-75-4/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-2/item-1</sup>
        a corporation whose amount of stated capital or amount of capital contributions as of the beginning of the business year exceeds 100 million yen;
        <sup>machine translation, not official</sup>

        **二**  通算法人（前号に掲げる法人を除く。）
        <sup>art-75-4/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-2/item-2</sup>
        a group tax sharing corporation (excluding a corporation listed in the preceding item);
        <sup>machine translation, not official</sup>

        **三**  保険業法に規定する相互会社（前号に掲げる法人を除く。）
        <sup>art-75-4/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-2/item-3</sup>
        a mutual company as prescribed in the Insurance Business Act (excluding a corporation listed in the preceding item);
        <sup>machine translation, not official</sup>

        **四**  投資法人（第一号に掲げる法人を除く。）
        <sup>art-75-4/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-2/item-4</sup>
        an investment corporation (excluding a corporation listed in item (i)); and
        <sup>machine translation, not official</sup>

        **五**  特定目的会社（第一号に掲げる法人を除く。）
        <sup>art-75-4/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-2/item-5</sup>
        a specific purpose company (excluding a corporation listed in item (i)).
        <sup>machine translation, not official</sup>

      **第三項**  第一項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
      <sup>art-75-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-3</sup>
      With regard to a return under paragraph (1) filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based thereon) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address and Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return have been stated, or by attaching thereto attached documents in which the matters stated in attached documents have been stated.
      <sup>machine translation, not official</sup>

      **第四項**  第一項本文の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
      <sup>art-75-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-4</sup>
      A return under paragraph (1) filed pursuant to the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
      <sup>machine translation, not official</sup>

      **第五項**  第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
      <sup>art-75-4/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-4/par-5</sup>
      In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning a corporate number as prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear in lieu of that statement, as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

### 第七十五条の五（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing Returns by Means of an Electronic Data Processing System Is Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-75-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5</sup>

      **第一項**  前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
      <sup>art-75-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-1</sup>
      In the case where it is recognized that it is difficult for the domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of a telecommunications line, a disaster or other reasons, and it is recognized that the domestic corporation is able to submit a tax return without applying the provisions of that paragraph, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for submitting a tax return without applying the provisions of that paragraph, the provisions of that Article do not apply to a return under that paragraph that is filed within the period designated by the district director.
      <sup>machine translation, not official</sup>

      **第二項**  前項の承認を受けようとする内国法人は、同項の規定の適用を受けることが必要となつた事情、同項の規定による指定を受けようとする期間その他財務省令で定める事項を記載した申請書に財務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第七十四条第一項（確定申告）の規定による申告書の提出期限の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを納税地の所轄税務署長に提出しなければならない。
      <sup>art-75-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-2</sup>
      A domestic corporation that seeks the approval referred to in the preceding paragraph must submit an application form stating the circumstances that have made it necessary to receive the application of the provisions of that paragraph, the period for which it seeks the designation under the provisions of that paragraph and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached thereto, to the competent district director with jurisdiction over the place for tax payment by 15 days prior to the first day of the period (in the case where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days prior to the due date for filing a return under Article 74, paragraph (1) (Final Returns), when the due date falls within the period, by that first day).
      <sup>machine translation, not official</sup>

      **第三項**  税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
      <sup>art-75-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-3</sup>
      In the case where an application form referred to in the preceding paragraph has been submitted, when the district director finds the circumstances referred to in that paragraph pertaining to the application to be inappropriate, they may deny the application.
      <sup>machine translation, not official</sup>

      **第四項**  税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知する。
      <sup>art-75-5/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-4</sup>
      In the case where an application form referred to in paragraph (2) has been submitted, when the district director makes a disposition of approval or denial with regard to the application, they notify the domestic corporation that has filed the application to that effect, in writing.
      <sup>machine translation, not official</sup>

      **第五項**  第二項の申請書の提出があつた場合において、当該申請書に記載した第一項の規定による指定を受けようとする期間の開始の日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を同項の期間として同項の規定による指定があつたものと、それぞれみなす。
      <sup>art-75-5/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-5</sup>
      In the case where an application form referred to in paragraph (2) has been submitted, when no disposition of approval or denial has been made by the first day of the period, stated in the application form, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.
      <sup>machine translation, not official</sup>

      **第六項**  税務署長は、第一項の規定の適用を受けている内国法人につき、前条第一項に規定する電子情報処理組織を使用することが困難でなくなつたと認める場合には、第一項の承認を取り消すことができる。この場合において、その取消しの処分があつたときは、その処分のあつた日の翌日以後の期間につき、その処分の効果が生ずるものとする。
      <sup>art-75-5/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-6</sup>
      In the case where the district director recognizes that it is no longer difficult for a domestic corporation subject to the provisions of paragraph (1) to use the electronic data processing system prescribed in paragraph (1) of the preceding Article, they may revoke the approval referred to in paragraph (1). In this case, when the disposition of revocation has been made, the disposition is to become effective for the period on or after the day following the date of the disposition.
      <sup>machine translation, not official</sup>

      **第七項**  税務署長は、前項の処分をするときは、その処分に係る内国法人に対し、書面によりその旨を通知する。
      <sup>art-75-5/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-7</sup>
      When the district director makes a disposition set forth in the preceding paragraph, they notify the domestic corporation related to the disposition to that effect, in writing.
      <sup>machine translation, not official</sup>

      **第八項**  第一項の規定の適用を受けている内国法人は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その提出があつた日の翌日以後の期間については、同項の承認の処分は、その効力を失うものとする。
      <sup>art-75-5/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-75-5/par-8</sup>
      When a domestic corporation subject to the provisions of paragraph (1) wishes to stop receiving the application of the provisions of paragraph (1) with regard to a return under paragraph (1) of the preceding Article, it must submit a report stating to that effect and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment. In this case, when the report has been submitted, the disposition of approval referred to in that paragraph ceases to be effective for the period on or after the day following the day on which it was submitted.
      <sup>machine translation, not official</sup>

## 第三款　納付 — Subsection 3 Payment
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-3/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-3/subsec-3</sup>

### 第七十六条（中間申告による納付） — (Payment by Interim Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-76 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-76</sup>

      **第一項**  中間申告書を提出した内国法人である普通法人は、当該申告書に記載した第七十一条第一項第一号（前期の実績による中間申告書の記載事項）に掲げる金額（第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項）に掲げる事項を記載した中間申告書を提出した場合には、同項第二号に掲げる金額）があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
      <sup>art-76/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-76/par-1</sup>
      When an ordinary corporation, which is a domestic corporation and which has filed an interim return, holds any amount listed in Article 71, paragraph (1), item (i) (Matters to be Entered in Interim Return Based on Performance in the Previous Period) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), any amount listed in item (ii) of the paragraph), it must pay corporation tax equivalent to the amount to the State.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第七十七条（確定申告による納付） — (Payment by Final Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-77 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-77</sup>

      **第一項**  第七十四条第一項（確定申告）の規定による申告書を提出した内国法人は、当該申告書に記載した同項第二号に掲げる金額（同項第四号の規定に該当する場合には、同号に掲げる金額）があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
      <sup>art-77/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-77/par-1</sup>
      When a domestic corporation, which has filed a return under Article 74, paragraph (1) (Final Return), holds any amount listed in item (ii) of the paragraph that it entered in the return (in the case falling under the provisions of item (iv) of the paragraph, any amount listed in the item), it must pay corporation tax equivalent to the amount to the State.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第四款　還付 — Subsection 4 Refund
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-3/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-3/subsec-4</sup>

### 第七十八条（所得税額等の還付） — (Refund of Income Tax)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-78 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-78</sup>

      **第一項**  中間申告書（第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）の提出があつた場合又は確定申告書の提出があつた場合において、これらの申告書に同条第四項第一号又は第七十四条第一項第三号（確定申告）に掲げる金額の記載があるときは、税務署長は、これらの申告書を提出した内国法人に対し、当該金額に相当する税額を還付する。
      <sup>art-78/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-78/par-1</sup>
      In the case where an interim return (limited to one stating the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) has been filed or in the case where a Final Return has been filed, when the return states any amount listed in paragraph (4), item (i) of that Article or Article 74, paragraph (1), item (iii) (Final Returns), the district director refunds tax equivalent to the amount to the domestic corporation that has filed the return.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、前項の中間申告書又は確定申告書の提出期限（当該確定申告書が期限後申告書である場合には、当該確定申告書を提出した日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
      <sup>art-78/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-78/par-2</sup>
      In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is used as the basis of the calculation, is to be the period from the day following the due date for filing the interim return or Final Return set forth in the preceding paragraph (in the case where the Final Return is a return filed after the due date, from the day following the date of the filing of the Final Return) up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible).
      <sup>machine translation, not official</sup>

      **第三項**  第一項の規定による還付金を同項の中間申告書に係る事業年度又は同項の確定申告書に係る事業年度の所得に対する法人税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の法人税については、延滞税及び利子税を免除するものとする。
      <sup>art-78/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-78/par-3</sup>
      In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or the business year pertaining to a Final Return set forth in the paragraph, interest on a refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax is to be exempted with regard to the portion of the corporation tax that is to be appropriated.
      <sup>machine translation, not official</sup>

      **第四項**  前二項に定めるもののほか、第一項の還付の手続、同項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-78/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-78/par-4</sup>
      Beyond what is provided for in the preceding two paragraphs, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第七十九条（中間納付額の還付） — (Refund of the Amount of Interim Payment)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-79 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-79</sup>

      **第一項**  中間申告書を提出した内国法人である普通法人からその中間申告書に係る事業年度の確定申告書の提出があつた場合において、その確定申告書に第七十四条第一項第五号（中間納付額の控除不足額）に掲げる金額の記載があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。
      <sup>art-79/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-79/par-1</sup>
      In the case where an ordinary corporation, which is a domestic corporation and has filed an interim return, has filed a tax return for the business year pertaining to the interim return, when the tax return states any amount listed in Article 74, paragraph (1), item (v) (Insufficient Credit for Interim Payment), the district director of the tax office refunds the amount of interim payment equivalent to the amount to the ordinary corporation.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  税務署長は、前項の規定による還付金の還付をする場合において、同項の中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、同項の規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
      <sup>art-79/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-79/par-2</sup>
      In the case where the district director of the tax office makes a refund pursuant to the provisions of the preceding paragraph, when any delinquent tax has been paid with regard to the amount of interim payment pertaining to the interim return set forth in the paragraph, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the amount of interim payment to be refunded pursuant to the provisions of the paragraph.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  第一項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の規定により還付をすべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。ただし、同項の確定申告書が期限後申告書である場合には、当該申告書の提出期限の翌日からその提出された日までの日数は、当該期間に算入しない。
      <sup>art-79/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-79/par-3</sup>
      In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of paragraph (1), the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day following the day on which the amount of interim payment to be refunded, pursuant to the provisions of paragraph (1), was paid (in the case where the amount of interim payment was paid prior to the due date for payment, from the day following the due date for payment) up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible); provided, however, that in the case where a tax return set forth in the paragraph is a return filed after the due date, the number of days from the day following the due date for filing the return up to the date of the filing thereof is not included in the period.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  第一項の規定による還付金をその額の計算の基礎とされた中間納付額に係る事業年度の所得に対する法人税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を附さないものとし、その充当される部分の法人税については、延滞税及び利子税を免除するものとする。
      <sup>art-79/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-79/par-4</sup>
      In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of corporation tax on income for the business year pertaining to the amount of interim payment that was used as the basis of the calculation, interest on the refund is to not be added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are to be exempted with regard to the portion of the corporation tax that is to be appropriated.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第五項**  第二項の規定による還付金については、還付加算金は、附さない。
      <sup>art-79/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-79/par-5</sup>
      Interest on a refund is not added to a refund pursuant to the provisions of paragraph (2).
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第六項**  前三項に定めるもののほか、第一項又は第二項の還付の手続、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項又は第二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-79/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-79/par-6</sup>
      Beyond what is provided for in the preceding three paragraphs, procedures for a refund set forth in paragraph (1) or paragraph (2), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph or paragraph (2) are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八十条（欠損金の繰戻しによる還付） — (Refund by Carryback of Loss)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-80 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80</sup>

      **第一項**  内国法人の青色申告書である確定申告書を提出する事業年度において生じた欠損金額がある場合（第四項の規定に該当する場合を除く。）には、その内国法人は、当該確定申告書の提出と同時に、納税地の所轄税務署長に対し、当該欠損金額に係る事業年度（以下この項及び第三項において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の所得に対する法人税の額（附帯税の額を除くものとし、第六十八条（所得税額の控除）、第六十九条第一項から第三項まで若しくは第十八項（外国税額の控除）又は第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）の規定により控除された金額がある場合には当該金額を加算した金額とし、第六十九条第十九項の規定により加算された金額がある場合には当該金額を控除した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この条において「還付所得事業年度」という。）の所得の金額のうちに占める欠損事業年度の欠損金額（第五項において準用するこの項の規定により当該還付所得事業年度の所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及びこの条の規定により他の還付所得事業年度の所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。第四項において同じ。）に相当する金額の割合を乗じて計算した金額に相当する法人税の還付を請求することができる。
      <sup>art-80/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-1</sup>
      In the case where a domestic corporation has any net operating loss arising in a business year for which it is to file a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (4)), the domestic corporation may, upon filing the Final Return, simultaneously file, with the competent district director with jurisdiction over the place for tax payment, a claim for a refund of corporation tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for any of the business years starting within one year prior to the first day of the business year pertaining to the net operating loss (hereinafter referred to as the "business year showing a loss" in this paragraph and paragraph (3)) (such corporation tax excludes the amount of penalty tax, and in the case where there is any amount credited under Article 68 (Income Tax Credit), Article 69, paragraphs (1) through (3) or paragraph (18) (Foreign Tax Credit) or Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting), the amount is added, and in the case where there is any amount added under Article 69, paragraph (19), the amount is deducted; hereinafter the same applies in this Article) by the rate accounted for, out of the amount of income for that business year (hereinafter referred to as a "business year with refunds" in this Article), by the amount equivalent to the net operating loss for the business year showing a loss (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (5) and the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article; the same applies in paragraph (4)).
      <sup>machine translation, not official</sup>

      **第二項**  前項の場合において、既に当該還付所得事業年度の所得に対する法人税の額につきこの条の規定の適用があつたときは、その額からその適用により還付された金額を控除した金額をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の所得の金額とみなして、同項の規定を適用する。
      <sup>art-80/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-2</sup>
      In the case referred to in the preceding paragraph, when the provisions of this Article have already been applied to the amount of corporation tax on income for the relevant business year with refunds, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the income for the business year with refunds to be the amount of income for the business year with refunds, and thereby applying the provisions of the paragraph.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  第一項の規定は、同項の内国法人が還付所得事業年度から欠損事業年度の前事業年度までの各事業年度について連続して青色申告書である確定申告書を提出している場合であつて、欠損事業年度の青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）に限り、適用する。
      <sup>art-80/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-3</sup>
      The provisions of paragraph (1) apply only in the case where a domestic corporation set forth in the paragraph has filed a Final Return that is a Blue Return on a continuous basis for each business year from the business year with refunds to the previous business year of the business year showing a loss, and where it has filed a Final Return that is a Blue Return for the business year showing a loss (excluding a return filed after the due date) by the due date (where the district director has found any unavoidable circumstances, including in the case where the domestic corporation has filed the Final Return that is a Blue Return for the business year showing a loss after the due date).
      <sup>machine translation, not official</sup>

      **第四項**  第一項及び第二項の規定は、内国法人につき解散（適格合併による解散を除くものとし、当該内国法人が通算子法人である場合には破産手続開始の決定による解散に限る。）、事業の全部の譲渡（当該内国法人が通算法人である場合における事業の全部の譲渡を除く。）、更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合において、当該事実が生じた日前一年以内に終了したいずれかの事業年度又は同日の属する事業年度において生じた欠損金額（第五十七条第一項（欠損金の繰越し）の規定により各事業年度の所得の金額の計算上損金の額に算入されたもの及び同条第四項又は第五項の規定によりないものとされたものを除く。）があるときについて準用する。この場合において、第一項中「確定申告書の提出と同時に」とあるのは「事実が生じた日以後一年以内に」と、「請求することができる。」とあるのは「請求することができる。ただし、還付所得事業年度から欠損事業年度までの各事業年度について連続して青色申告書である確定申告書を提出している場合に限る。」と読み替えるものとする。
      <sup>art-80/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-4</sup>
      The provisions of paragraph (1) and paragraph (2) apply mutatis mutandis to the case where a domestic corporation has been dissolved (excluding dissolution as a result of a qualified merger, and, in the case where the domestic corporation is a group tax sharing subsidiary corporation, limited to dissolution due to an order commencing bankruptcy proceedings), the whole of its business has been transferred (excluding a transfer of the whole of its business in the case where the domestic corporation is a group tax sharing corporation), reorganization proceedings have commenced for it, or any other equivalent event as specified by Cabinet Order has occurred, and when there is any net operating loss arising in any of the business years that ended within one year prior to the day on which the event occurred or in the business year containing that day (excluding the net operating loss that was included in deductible expenses in the calculation of the amount of income for each business year pursuant to the provisions of Article 57, paragraph (1) (Carryover of Losses) and the net operating loss that was deemed not to exist pursuant to the provisions of paragraph (4) or paragraph (5) of that Article). In this case, in paragraph (1), the term "upon filing the Final Return, simultaneously" is deemed to be replaced with "within one year on or after the day on which the event occurred,", and the following proviso is deemed to be added at the end of that paragraph: "provided, however, that this is limited to the case where the domestic corporation has filed a Final Return that is a Blue Return on a continuous basis for each business year from the business year with refunds to the business year showing a loss."
      <sup>machine translation, not official</sup>

      **第五項**  第一項から第三項までの規定は、災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）により、内国法人の当該災害のあつた日から同日以後一年を経過する日までの間に終了する各事業年度又は当該災害のあつた日から同日以後六月を経過する日までの間に終了する中間期間（第七十二条第一項（仮決算をした場合の中間申告書の記載事項等）に規定する期間（当該内国法人が通算子法人である場合には、同条第五項第一号に規定する期間）に係る同条第一項各号に掲げる事項を記載した中間申告書（以下この条において「仮決算の中間申告書」という。）を提出する場合における当該期間をいう。以下この条において同じ。）において生じた災害損失欠損金額（事業年度又は中間期間において生じた第七十四条第一項第一号（確定申告）又は第七十二条第一項第一号に掲げる欠損金額のうち、災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるもの（仮決算の中間申告書の提出により既に還付を受けるべき金額の計算の基礎となつた金額がある場合には、当該金額を控除した金額）に達するまでの金額をいう。第八項及び第十三項において同じ。）がある場合について準用する。この場合において、第一項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の中間申告書（第五項に規定する仮決算の中間申告書をいう。以下この項及び第三項において同じ。）」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額（第五項に規定する災害損失欠損金額をいう。以下この項及び第三項において同じ。）に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書が青色申告書である場合には、前二年）」と、「欠損金額（第五項において準用するこの項の規定により当該還付所得事業年度の所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及び」とあるのは「災害損失欠損金額（」と、第三項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について同項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と読み替えるものとする。
      <sup>art-80/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-5</sup>
      The provisions of paragraphs (1) through (3) apply mutatis mutandis to the case where there is a net operating loss caused by a disaster (meaning, out of the net operating loss listed in Article 74, paragraph (1), item (i) (Final Returns) or Article 72, paragraph (1), item (i) that has arisen in a business year or interim period, the amount up to the amount of loss specified by Cabinet Order that has arisen with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to a disaster (in the case where there is an amount that has already been used as the basis of the calculation of the amount to be refunded as a result of the filing of an interim return based on provisional accounts, the amount that remains after deducting that amount); the same applies in paragraph (8) and paragraph (13)) that has arisen, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph), in each business year of a domestic corporation ending during the period from the day on which the disaster occurred to the day on which one year has elapsed on or after that day, or in an interim period ending during the period from the day on which the disaster occurred to the day on which six months have elapsed on or after that day (meaning the period prescribed in Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) (in the case where the domestic corporation is a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article), in the case where the domestic corporation files an interim return stating the matters listed in the items of paragraph (1) of that Article for that period (hereinafter referred to as an "interim return based on provisional accounts" in this Article); hereinafter the same applies in this Article). In this case, in paragraph (1), the term "upon filing the Final Return" is deemed to be replaced with "upon filing the Final Return for each of the business years or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))", the term "the business year pertaining to the net operating loss" is deemed to be replaced with "the business year or interim period pertaining to the net operating loss caused by a disaster (meaning the net operating loss caused by a disaster prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))", the term "within one year prior to" is deemed to be replaced with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) prior to", and the term "net operating loss for the business year showing a loss (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (5) and the amount" is deemed to be replaced with "net operating loss caused by a disaster for the business year showing a loss (excluding the amount"; and in paragraph (3), the term "a Final Return that is a Blue Return on a continuous basis" is deemed to be replaced with "a Final Return on a continuous basis", and the term "a Final Return that is a Blue Return for the business year showing a loss (excluding a return filed after the due date) by the due date (where the district director has found any unavoidable circumstances, including in the case where the domestic corporation has filed the Final Return that is a Blue Return for the business year showing a loss after the due date)" is deemed to be replaced with "a Final Return for the business year showing a loss (in the case of receiving the application of the provisions of that paragraph with regard to the net operating loss caused by a disaster that has arisen in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)".
      <sup>machine translation, not official</sup>

      **第六項**  第六十四条の八（通算法人の合併等があつた場合の欠損金の損金算入）の規定の適用がある欠損金額については、第一項（前二項において準用する場合を含む。）の規定は、適用しない。
      <sup>art-80/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-6</sup>
      The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding two paragraphs) do not apply to a net operating loss to which the provisions of Article 64-8 (Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation) apply.
      <sup>machine translation, not official</sup>

      **第七項**  通算法人の第一項に規定する欠損事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「欠損事業年度」という。）に係る第一項（第四項において準用する場合を含む。）の規定の適用については、当該通算法人の第一項（第四項において準用する場合を含む。）に規定する欠損事業年度の欠損金額は、第一号に掲げる金額と第二号に掲げる金額に第三号に掲げる金額が同号及び第四号に掲げる金額の合計額のうちに占める割合を乗じて計算した金額との合計額（この条（第五項に係る部分を除く。）の規定により他の還付所得事業年度の所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）とする。
      <sup>art-80/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-7</sup>
      With regard to the application of the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) pertaining to the business year showing a loss prescribed in paragraph (1) of a group tax sharing corporation (limited to one ending on the last day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter referred to as the "business year showing a loss" in this paragraph), the net operating loss for the business year showing a loss prescribed in paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) of the group tax sharing corporation is to be the sum of the amount listed in item (i) and the amount calculated by multiplying the amount listed in item (ii) by the ratio of the amount listed in item (iii) to the sum of the amounts listed in that item and item (iv) (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article (excluding the part pertaining to paragraph (5))).
      <sup>machine translation, not official</sup>

        **一**  当該通算法人の欠損事業年度において生じた欠損金額のうち第六十四条の六（損益通算の対象となる欠損金額の特例）の規定によりないものとされる金額（以下この条において「通算対象外欠損金額」という。）から当該通算対象外欠損金額のうち第五項において準用する第一項の規定により還付を受ける金額の計算の基礎とするものを控除した金額
        <sup>art-80/par-7/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-7/item-1</sup>
        the amount obtained by deducting, from the amount of the net operating loss arising in the business year showing a loss of the group tax sharing corporation that is deemed not to exist pursuant to the provisions of Article 64-6 (Special Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses) (hereinafter referred to as the "deficit excluded from group tax sharing" in this Article), the portion of the deficit excluded from group tax sharing that is to be used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5);
        <sup>machine translation, not official</sup>

        **二**  当該通算法人の欠損事業年度及び当該欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（同日の属する当該通算法人の事業年度の第七十四条第一項の規定による申告書の提出期限までに当該申告書を提出したものに限る。第四号において同じ。）の同日に終了する事業年度において生じた欠損金額が通算対象外欠損金額を超える場合のその超える部分の金額から当該金額のうち第五項において準用する第一項の規定により還付を受ける金額の計算の基礎とするものを控除した金額の合計額
        <sup>art-80/par-7/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-7/item-2</sup>
        the sum of the amounts obtained by deducting, from the amount of the excess in the case where the net operating loss arising in the business year showing a loss of the group tax sharing corporation, or in the business year ending on the last day of the business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day (limited to one that has filed the return under Article 74, paragraph (1) for the business year of the group tax sharing corporation containing that day by the due date for filing that return; the same applies in item (iv)), exceeds the deficit excluded from group tax sharing, the portion of that amount that is to be used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5);
        <sup>machine translation, not official</sup>

        **三**  当該通算法人の欠損事業年度開始の日前一年以内に開始した各事業年度（第六十四条の九第一項（通算承認）の規定による承認の効力が生じた日前に終了した事業年度を除く。以下この号及び次号において同じ。）の所得の金額（既に当該各事業年度の所得に対する法人税の額につきこの条の規定の適用があつたときは、当該所得の金額に相当する金額からその適用に係る欠損金額を控除した金額）の合計額から第一号に掲げる金額を控除した金額
        <sup>art-80/par-7/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-7/item-3</sup>
        the amount obtained by deducting the amount listed in item (i) from the sum of the amounts of income for each business year starting within one year prior to the first day of the business year showing a loss of the group tax sharing corporation (excluding a business year that ended before the day on which the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) became effective; hereinafter the same applies in this item and the following item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income); and
        <sup>machine translation, not official</sup>

        **四**  当該通算法人の欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の前一年内所得合計額（同日に終了する事業年度（以下この号において「他の事業年度」という。）開始の日前一年以内に開始した各事業年度の所得の金額（既に当該各事業年度の所得に対する法人税の額につきこの条の規定の適用があつたときは、当該所得の金額に相当する金額からその適用に係る欠損金額を控除した金額）の合計額から当該他の事業年度において生じた通算対象外欠損金額（第五項において準用する第一項の規定により還付を受ける金額の計算の基礎とするものを除く。）を控除した金額をいう。）を合計した金額
        <sup>art-80/par-7/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-7/item-4</sup>
        the total of the sum of income for the preceding one year (meaning the amount obtained by deducting, from the sum of the amounts of income for each business year starting within one year prior to the first day of the business year ending on the last day of the business year showing a loss (hereinafter referred to as the "other business year" in this item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income), the deficit excluded from group tax sharing arising in the other business year (excluding the portion that is to be used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5))) of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the last day of the business year showing a loss of the group tax sharing corporation.
        <sup>machine translation, not official</sup>

      **第八項**  通算法人の第五項において準用する第一項に規定する欠損事業年度（当該通算法人に係る通算親法人の事業年度又は中間期間終了の日に終了するものに限る。以下この項において「欠損事業年度」という。）に係る第五項において準用する第一項の規定の適用については、当該通算法人の第五項において準用する第一項に規定する欠損事業年度の災害損失欠損金額は、第一号に掲げる金額と第二号に掲げる金額に第三号に掲げる金額が同号及び第四号に掲げる金額の合計額のうちに占める割合を乗じて計算した金額との合計額（この条の規定により他の還付所得事業年度の所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）とする。
      <sup>art-80/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-8</sup>
      With regard to the application of the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) pertaining to the business year showing a loss prescribed in paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of a group tax sharing corporation (limited to one ending on the last day of the business year or interim period of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter referred to as the "business year showing a loss" in this paragraph), the net operating loss caused by a disaster for the business year showing a loss prescribed in paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of the group tax sharing corporation is to be the sum of the amount listed in item (i) and the amount calculated by multiplying the amount listed in item (ii) by the ratio of the amount listed in item (iii) to the sum of the amounts listed in that item and item (iv) (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article).
      <sup>machine translation, not official</sup>

        **一**  当該通算法人の欠損事業年度において生じた災害損失欠損金額のうち通算対象外欠損金額に達するまでの金額
        <sup>art-80/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-8/item-1</sup>
        the amount of the net operating loss caused by a disaster arising in the business year showing a loss of the group tax sharing corporation, up to the amount of the deficit excluded from group tax sharing;
        <sup>machine translation, not official</sup>

        **二**  当該通算法人の欠損事業年度及び当該欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（同日の属する当該通算法人の事業年度又は中間期間の第七十四条第一項の規定による申告書又は仮決算の中間申告書の提出期限までにこれらの申告書を提出したものに限る。第四号において同じ。）の同日に終了する事業年度又は中間期間において生じた災害損失欠損金額が通算対象外欠損金額を超える場合のその超える部分の金額の合計額
        <sup>art-80/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-8/item-2</sup>
        the sum of the amounts of the excess in the case where the net operating loss caused by a disaster arising in the business year showing a loss of the group tax sharing corporation, or in the business year or interim period ending on the last day of the business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day (limited to one that has filed the return under Article 74, paragraph (1) or the interim return based on provisional accounts for the business year or interim period of the group tax sharing corporation containing that day by the due date for filing those returns; the same applies in item (iv)), exceeds the deficit excluded from group tax sharing;
        <sup>machine translation, not official</sup>

        **三**  当該通算法人の欠損事業年度開始の日前二年以内に開始した各事業年度（第六十四条の九第一項の規定による承認の効力が生じた日前に終了した事業年度を除く。以下この号及び次号において同じ。）の所得の金額（既に当該各事業年度の所得に対する法人税の額につきこの条の規定の適用があつたときは、当該所得の金額に相当する金額からその適用に係る欠損金額を控除した金額）の合計額から第一号に掲げる金額を控除した金額
        <sup>art-80/par-8/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-8/item-3</sup>
        the amount obtained by deducting the amount listed in item (i) from the sum of the amounts of income for each business year starting within two years prior to the first day of the business year showing a loss of the group tax sharing corporation (excluding a business year that ended before the day on which the approval under Article 64-9, paragraph (1) became effective; hereinafter the same applies in this item and the following item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income); and
        <sup>machine translation, not official</sup>

        **四**  当該通算法人の欠損事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の前二年内所得合計額（同日に終了する事業年度（以下この号において「他の事業年度」という。）開始の日前二年以内に開始した各事業年度の所得の金額（既に当該各事業年度の所得に対する法人税の額につきこの条の規定の適用があつたときは、当該所得の金額に相当する金額からその適用に係る欠損金額を控除した金額）の合計額から当該他の事業年度において生じた災害損失欠損金額のうち通算対象外欠損金額に達するまでの金額を控除した金額をいう。）を合計した金額
        <sup>art-80/par-8/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-8/item-4</sup>
        the total of the sum of income for the preceding two years (meaning the amount obtained by deducting, from the sum of the amounts of income for each business year starting within two years prior to the first day of the business year ending on the last day of the business year showing a loss (hereinafter referred to as the "other business year" in this item) (in the case where the provisions of this Article have already been applied to the amount of corporation tax on income for each of those business years, the amount that remains after deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income), the amount of the net operating loss caused by a disaster arising in the other business year, up to the amount of the deficit excluded from group tax sharing) of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the last day of the business year showing a loss of the group tax sharing corporation.
        <sup>machine translation, not official</sup>

      **第九項**  第一項（第四項及び第五項において準用する場合を含む。）の規定による還付の請求をしようとする内国法人は、その還付を受けようとする法人税の額、その計算の基礎その他財務省令で定める事項を記載した還付請求書を納税地の所轄税務署長に提出しなければならない。
      <sup>art-80/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-9</sup>
      A domestic corporation that intends to file a claim for a refund of corporation tax pursuant to the provisions of paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (4) and paragraph (5)) must submit a refund claim form stating the amount of corporation tax for which it wishes to receive a refund, the basis of the calculation thereof, and other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment.
      <sup>machine translation, not official</sup>

      **第十項**  税務署長は、前項の還付請求書の提出があつた場合には、その請求の基礎となつた欠損金額その他必要な事項について調査し、その調査したところにより、その請求をした内国法人に対し、その請求に係る金額を限度として法人税を還付し、又は請求の理由がない旨を書面により通知する。
      <sup>art-80/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-10</sup>
      When a refund claim form set forth in the preceding paragraph has been submitted, the district director of the tax office examines the net operating loss which caused the claim and other necessary matters and refunds corporation tax to the domestic corporation that has filed the application, to the extent of the amount pertaining to the claim, or notify it in writing that there are no grounds for filing a claim, based on the examination.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第十一項**  前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項（第四項及び第五項において準用する場合を含む。）の規定による還付の請求がされた日（第一項（第五項において準用する場合を含む。以下この項において同じ。）の規定による還付の請求がされた日が第一項の確定申告書（期限後申告書を除く。）又は仮決算の中間申告書の提出期限前である場合には、その提出期限）の翌日以後三月を経過した日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
      <sup>art-80/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-11</sup>
      In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is used as the basis of the calculation, is to be the period from the day on which three months have elapsed from the day following the day on which a claim for a refund under paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (4) and paragraph (5)) was filed (in the case where the day on which the claim for a refund under paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph) was filed is prior to the due date for filing the Final Return referred to in paragraph (1) (excluding a return filed after the due date) or the interim return based on provisional accounts, from the due date), up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible).
      <sup>machine translation, not official</sup>

      **第十二項**  通算法人の各事業年度において生じた欠損金額（以下この項において「発生欠損金額」という。）又は他の通算法人の当該各事業年度終了の日に終了する事業年度において生じた欠損金額について第七項の規定を適用して第一項（第四項において準用する場合を含む。）の規定により還付の請求をした場合には、第五十七条第一項及び第八項並びに第六十四条の七第一項（欠損金の通算）の規定の適用については、発生欠損金額のうち、この条（第五項に係る部分を除く。以下この項において同じ。）の規定により還付を受けるべき金額の計算の基礎となつた金額は、次に掲げる金額の合計額とする。
      <sup>art-80/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-12</sup>
      In the case where a claim for a refund has been made pursuant to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) by applying the provisions of paragraph (7) with regard to a net operating loss arising in each business year of a group tax sharing corporation (hereinafter referred to as the "net operating loss incurred" in this paragraph) or a net operating loss arising in the business year of another group tax sharing corporation ending on the last day of each of those business years, with regard to the application of the provisions of Article 57, paragraphs (1) and (8) and Article 64-7, paragraph (1) (Aggregation of Losses), the amount, out of the net operating loss incurred, that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (excluding the part pertaining to paragraph (5); hereinafter the same applies in this paragraph) is to be the sum of the following amounts:
      <sup>machine translation, not official</sup>

        **一**  この条の規定により還付を受けるべき金額の計算の基礎となつた金額（当該金額が発生欠損金額を超える場合には、その超える部分の金額を控除した金額）のうち通算対象外欠損金額（次項第一号に掲げる金額を除く。）に達するまでの金額
        <sup>art-80/par-12/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-12/item-1</sup>
        the amount, out of the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (in the case where that amount exceeds the net operating loss incurred, the amount that remains after deducting the excess), up to the amount of the deficit excluded from group tax sharing (excluding the amount listed in item (i) of the following paragraph); and
        <sup>machine translation, not official</sup>

        **二**  発生欠損金額が通算対象外欠損金額を超える場合のその超える部分の金額（次項第二号に掲げる金額を除く。）にイに掲げる金額がロに掲げる金額のうちに占める割合を乗じて計算した金額
        <sup>art-80/par-12/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-12/item-2</sup>
        the amount calculated by multiplying the amount of the excess in the case where the net operating loss incurred exceeds the deficit excluded from group tax sharing (excluding the amount listed in item (ii) of the following paragraph) by the ratio of the amount listed in (a) to the amount listed in (b).
        <sup>machine translation, not official</sup>

          **イ**  当該通算法人及び当該各事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の第七項の規定により同日に終了する事業年度において生じた欠損金額とされた金額のうちこの条の規定により還付を受けるべき金額の計算の基礎となつた金額から当該事業年度の通算対象外欠損金額（第五項において準用する第一項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）を控除した金額の合計額
          <sup>art-80/par-12/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-12/item-2/sub-1</sup>
          the sum of the amounts obtained by deducting, from the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article out of the amount deemed, pursuant to the provisions of paragraph (7), to be the net operating loss arising in the business year ending on the last day of each of those business years of the group tax sharing corporation and of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day, the deficit excluded from group tax sharing for that business year (excluding the portion that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5));
          <sup>machine translation, not official</sup>

          **ロ**  第七項第二号に掲げる金額
          <sup>art-80/par-12/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-12/item-2/sub-2</sup>
          the amount listed in paragraph (7), item (ii).
          <sup>machine translation, not official</sup>

      **第十三項**  通算法人の各事業年度若しくは中間期間において生じた災害損失欠損金額（以下この項において「発生災害損失欠損金額」という。）又は他の通算法人の当該各事業年度若しくは中間期間終了の日に終了する事業年度若しくは中間期間において生じた災害損失欠損金額について第八項の規定を適用して第五項において準用する第一項の規定により還付の請求をした場合には、第五十七条第一項及び第八項、第六十四条の七第一項並びにこの条（第七項各号列記以外の部分、第八項各号列記以外の部分及びこの項を除く。）の規定の適用については、発生災害損失欠損金額のうち、この条（第五項に係る部分に限る。以下この項において同じ。）の規定により還付を受けるべき金額の計算の基礎となつた金額（還付を受ける金額の計算の基礎とするものを含む。以下この項において同じ。）は、次に掲げる金額の合計額とする。
      <sup>art-80/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-13</sup>
      In the case where a claim for a refund has been made pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) by applying the provisions of paragraph (8) with regard to a net operating loss caused by a disaster arising in each business year or interim period of a group tax sharing corporation (hereinafter referred to as the "net operating loss caused by a disaster incurred" in this paragraph) or a net operating loss caused by a disaster arising in the business year or interim period of another group tax sharing corporation ending on the last day of each of those business years or interim periods, with regard to the application of the provisions of Article 57, paragraphs (1) and (8), Article 64-7, paragraph (1) and this Article (excluding the part of paragraph (7) other than its items, the part of paragraph (8) other than its items, and this paragraph), the amount, out of the net operating loss caused by a disaster incurred, that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (limited to the part pertaining to paragraph (5); hereinafter the same applies in this paragraph) (including the amount that is to be used as the basis of the calculation of the amount to be refunded; hereinafter the same applies in this paragraph) is to be the sum of the following amounts:
      <sup>machine translation, not official</sup>

        **一**  この条の規定により還付を受けるべき金額の計算の基礎となつた金額（当該金額が発生災害損失欠損金額を超える場合には、その超える部分の金額を控除した金額）のうち通算対象外欠損金額に達するまでの金額
        <sup>art-80/par-13/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-13/item-1</sup>
        the amount, out of the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (in the case where that amount exceeds the net operating loss caused by a disaster incurred, the amount that remains after deducting the excess), up to the amount of the deficit excluded from group tax sharing; and
        <sup>machine translation, not official</sup>

        **二**  発生災害損失欠損金額が通算対象外欠損金額を超える場合のその超える部分の金額にイに掲げる金額がロに掲げる金額のうちに占める割合を乗じて計算した金額
        <sup>art-80/par-13/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-13/item-2</sup>
        the amount calculated by multiplying the amount of the excess in the case where the net operating loss caused by a disaster incurred exceeds the deficit excluded from group tax sharing by the ratio of the amount listed in (a) to the amount listed in (b).
        <sup>machine translation, not official</sup>

          **イ**  当該通算法人及び当該各事業年度又は中間期間終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の第八項の規定により同日に終了する事業年度又は中間期間において生じた災害損失欠損金額とされた金額のうちこの条の規定により還付を受けるべき金額の計算の基礎となつた金額から当該事業年度又は中間期間において生じた災害損失欠損金額のうち通算対象外欠損金額に達するまでの金額を控除した金額の合計額
          <sup>art-80/par-13/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-13/item-2/sub-1</sup>
          the sum of the amounts obtained by deducting, from the amount that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article out of the amount deemed, pursuant to the provisions of paragraph (8), to be the net operating loss caused by a disaster arising in the business year or interim period ending on the last day of each of those business years or interim periods of the group tax sharing corporation and of each other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of that day, the amount of the net operating loss caused by a disaster arising in that business year or interim period, up to the amount of the deficit excluded from group tax sharing;
          <sup>machine translation, not official</sup>

          **ロ**  第八項第二号に掲げる金額
          <sup>art-80/par-13/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-80/par-13/item-2/sub-2</sup>
          the amount listed in paragraph (8), item (ii).
          <sup>machine translation, not official</sup>

## 第五款　更正の請求の特例 — Subsection 5 Special Provisions on Requests for Reassessment
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-1/sec-3/subsec-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-1/sec-3/subsec-5</sup>

### 第八十一条
<sup>art-81 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-81</sup>

      **第一項**  内国法人が、確定申告書に記載すべき第七十四条第一項第一号から第五号まで（確定申告）に掲げる金額又は地方法人税法第二条第十五号（定義）に規定する地方法人税確定申告書に記載すべき同法第十九条第一項第一号から第五号まで（確定申告）に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、当該内国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
      <sup>art-81/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-81/par-1</sup>
      When a domestic corporation has, with regard to the amount listed in Article 74, paragraph (1), items (i) through (v) (Final Returns) that is to be entered in a Final Return or the amount listed in Article 19, paragraph (1), items (i) through (v) (Final Returns) of the Local Corporation Tax Act that is to be entered in a Final Return for local corporation tax prescribed in Article 2, item (xv) (Definitions) of that Act, filed an amended return or received a Reassessment or determination, and due to the filing of the amended return, or the Reassessment or determination, has come to fall under any of the following cases, the domestic corporation may file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director, with regard to the amount prescribed in the relevant item, only within two months from the day following the day on which it filed the amended return or received the notification of the Reassessment or determination. In this case, the written request for Reassessment must state the date of the filing of the amended return or the receipt of the notification of the Reassessment or determination, beyond the matters prescribed in paragraph (3) of that Article:
      <sup>machine translation, not official</sup>

        **一**  その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第七十四条第一項第二号又は第四号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過大となる場合
        <sup>art-81/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-81/par-1/item-1</sup>
        in the case where the amount listed in Article 74, paragraph (1), item (ii) or item (iv) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return was filed or a Reassessment was made with regard to the amount, the amount after the filing thereof or the Reassessment), is in excess; or
        <sup>machine translation, not official</sup>

        **二**  その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第七十四条第一項第五号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過少となる場合
        <sup>art-81/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-81/par-1/item-2</sup>
        in the case where the amount listed in Article 74, paragraph (1), item (v) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return was filed or a Reassessment was made with regard to the amount, the amount after the filing thereof or the Reassessment), is insufficient.
        <sup>machine translation, not official</sup>

## 第二章　各対象会計年度の国際最低課税額に対する法人税等 — Chapter II Corporation Tax, etc. on the International Minimum Tax Amount for Each Covered Fiscal Year
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2</sup>

## 第一節　総則 — Section 1 General Provisions
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-1</sup>

### 第八十二条（定義） — Definitions
<sup>caption: machine translation, not official</sup>
<sup>art-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82</sup>

    **第一項**  この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
    <sup>art-82/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1</sup>
    In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
    <sup>machine translation, not official</sup>

      **一**  連結等財務諸表　次に掲げるものをいう。
      <sup>art-82/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-1</sup>
      consolidated financial statements, etc.: any of the following:
      <sup>machine translation, not official</sup>

        **イ**  特定財務会計基準（国際的に共通した会計処理の基準として財務省令で定めるものその他これに準ずるものとして財務省令で定めるものをいう。以下この号において同じ。）又は適格財務会計基準（最終親会社等（第十五号イに掲げる共同支配会社等を含む。）の所在地国において一般に公正妥当と認められる会計処理の基準（特定財務会計基準を除く。）をいう。以下この号において同じ。）に従つて企業集団の財産及び損益の状況を連結して記載した計算書類
        <sup>art-82/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-1/sub-1</sup>
        financial statements consolidating and stating the status of the assets and profits and losses of a group of enterprises in accordance with specified financial accounting standards (meaning accounting standards specified by Ministry of Finance Order as internationally common accounting standards or other accounting standards specified by Ministry of Finance Order as equivalent thereto; hereinafter the same applies in this item) or qualified financial accounting standards (meaning accounting standards generally accepted as fair and appropriate in the country of location of the ultimate parent company, etc. (including a jointly controlled entity, etc. listed in item (xv), (a)) (excluding specified financial accounting standards); hereinafter the same applies in this item);
        <sup>machine translation, not official</sup>

        **ロ**  イに掲げる計算書類が作成されていない企業集団につき、特定財務会計基準又は適格財務会計基準に従つてその企業集団の暦年の財産及び損益の状況を連結して記載した計算書類を作成するとしたならば作成されることとなる計算書類
        <sup>art-82/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-1/sub-2</sup>
        financial statements that would be prepared if, for a group of enterprises for which the financial statements listed in (a) have not been prepared, financial statements consolidating and stating the status of the assets and profits and losses of the group of enterprises for a calendar year were prepared in accordance with specified financial accounting standards or qualified financial accounting standards;
        <sup>machine translation, not official</sup>

        **ハ**  特定財務会計基準又は適格財務会計基準に従つて会社等（会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下この章において同じ。）（次号イに掲げる企業集団に属するものを除く。ニにおいて同じ。）の財産及び損益の状況を記載した計算書類
        <sup>art-82/par-1/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-1/sub-3</sup>
        financial statements stating the status of the assets and profits and losses of a company, etc. (meaning a company, partnership or any other entity equivalent thereto (including anything equivalent thereto in a foreign country); hereinafter the same applies in this Chapter) (excluding one belonging to a group of enterprises listed in (a) of the following item; the same applies in (d)) in accordance with specified financial accounting standards or qualified financial accounting standards; or
        <sup>machine translation, not official</sup>

        **ニ**  ハに掲げる計算書類が作成されていない会社等につき、特定財務会計基準又は適格財務会計基準に従つて当該会社等の暦年の財産及び損益の状況を記載した計算書類を作成するとしたならば作成されることとなる計算書類
        <sup>art-82/par-1/item-1/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-1/sub-4</sup>
        financial statements that would be prepared if, for a company, etc. for which the financial statements listed in (c) have not been prepared, financial statements stating the status of the assets and profits and losses of the company, etc. for a calendar year were prepared in accordance with specified financial accounting standards or qualified financial accounting standards;
        <sup>machine translation, not official</sup>

      **二**  企業グループ等　次に掲げるものをいう。
      <sup>art-82/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-2</sup>
      enterprise group, etc.: any of the following:
      <sup>machine translation, not official</sup>

        **イ**  次に掲げる会社等に係る企業集団のうち、最終親会社（他の会社等の支配持分を直接又は間接に有する会社等（第十四号イに規定する政府関係会社等のうち同号イに規定する国等の資産を運用することを主たる目的とするものとして政令で定めるものを除く。）であつて、その支配持分を他の会社等が直接又は間接に有しないものをいう。この場合において、当該他の会社等が当該政令で定める政府関係会社等であるときは、当該政令で定める政府関係会社等が直接又は間接に有する支配持分はないものとみなす。）に係るもの
        <sup>art-82/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-2/sub-1</sup>
        a group of enterprises pertaining to the following companies, etc., which pertains to an ultimate parent company (meaning a company, etc. that directly or indirectly holds a controlling ownership interest in another company, etc. (excluding a government-related company, etc. prescribed in item (xiv), (a) that is specified by Cabinet Order as one whose main purpose is to manage the assets of the State, etc. prescribed in item (xiv), (a)), and whose controlling ownership interest is not directly or indirectly held by another company, etc. In this case, when the other company, etc. is a government-related company, etc. specified by that Cabinet Order, the controlling ownership interest directly or indirectly held by the government-related company, etc. specified by that Cabinet Order is deemed not to exist.):
        <sup>machine translation, not official</sup>

          **（１）**  前号イに掲げる計算書類にその財産及び損益の状況が連結して記載される会社等その他の政令で定める会社等
          <sup>art-82/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-2/sub-1/sub2-1</sup>
          a company, etc. whose status of assets and profits and losses is consolidated and stated in the financial statements listed in (a) of the preceding item, or any other company, etc. specified by Cabinet Order; or
          <sup>machine translation, not official</sup>

          **（２）**  前号ロに掲げる計算書類にその財産及び損益の状況が連結して記載されることとなる会社等その他の政令で定める会社等
          <sup>art-82/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-2/sub-1/sub2-2</sup>
          a company, etc. whose status of assets and profits and losses would be consolidated and stated in the financial statements listed in (b) of the preceding item, or any other company, etc. specified by Cabinet Order;
          <sup>machine translation, not official</sup>

        **ロ**  会社等（イに掲げる企業集団に属するものを除く。）のうち、当該会社等の恒久的施設等の所在地国が当該会社等の所在地国以外の国又は地域であるもの
        <sup>art-82/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-2/sub-2</sup>
        a company, etc. (excluding one belonging to a group of enterprises listed in (a)) for which the country of location of its permanent establishment, etc. is a country or region other than the country of location of the company, etc.;
        <sup>machine translation, not official</sup>

      **三**  多国籍企業グループ等　次に掲げる企業グループ等をいう。
      <sup>art-82/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-3</sup>
      multinational enterprise group, etc.: any of the following enterprise groups, etc.:
      <sup>machine translation, not official</sup>

        **イ**  前号イに掲げる企業グループ等に属する会社等の所在地国（当該会社等の恒久的施設等がある場合には、当該恒久的施設等の所在地国を含む。）が二以上ある場合の当該企業グループ等その他これに準ずるものとして政令で定めるもの
        <sup>art-82/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-3/sub-1</sup>
        an enterprise group, etc. listed in (a) of the preceding item in the case where there are two or more countries of location of the companies, etc. belonging to the enterprise group, etc. (in the case where a company, etc. has a permanent establishment, etc., including the country of location of the permanent establishment, etc.), or any other enterprise group, etc. specified by Cabinet Order as equivalent thereto; or
        <sup>machine translation, not official</sup>

        **ロ**  前号ロに掲げる企業グループ等
        <sup>art-82/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-3/sub-2</sup>
        an enterprise group, etc. listed in (b) of the preceding item;
        <sup>machine translation, not official</sup>

      **四**  特定多国籍企業グループ等　多国籍企業グループ等のうち、各対象会計年度の直前の四対象会計年度のうち二以上の対象会計年度において、その総収入金額として財務省令で定める金額が七億五千万ユーロ（当該四対象会計年度のうち、対象会計年度の期間が一年でないものにあつては、その期間に応じ政令で定めるところにより計算した金額）を財務省令で定めるところにより本邦通貨表示の金額に換算した金額以上であるものその他これに準ずるものとして政令で定める多国籍企業グループ等をいう。
      <sup>art-82/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-4</sup>
      specified multinational enterprise group, etc.: a multinational enterprise group, etc. whose amount specified by Ministry of Finance Order as its total revenue, in two or more of the four covered fiscal years immediately preceding each covered fiscal year, is equal to or more than the amount obtained by converting 750 million euros (for any of those four covered fiscal years whose period is not one year, the amount calculated as specified by Cabinet Order in accordance with that period) into the amount in Japanese yen as specified by Ministry of Finance Order, or any other multinational enterprise group, etc. specified by Cabinet Order as equivalent thereto;
      <sup>machine translation, not official</sup>

      **五**  導管会社等　会社等に係る収入等（収入若しくは支出又は利益若しくは損失をいう。以下この号において同じ。）の全部が次に掲げるもののいずれかに該当する場合における当該会社等をいう。
      <sup>art-82/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-5</sup>
      flow-through entity: a company, etc. in the case where the whole of the revenue, etc. (meaning revenue or expenditure, or profit or loss; hereinafter the same applies in this item) pertaining to the company, etc. falls under any of the following:
      <sup>machine translation, not official</sup>

        **イ**  会社等（その設立国（会社等の設立された国又は地域をいう。以下この号、第七号及び第十四号ハにおいて同じ。）以外の国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、対象租税を課することとされるものを除く。）に係る収入等のうち、その設立国の租税に関する法令において、当該会社等の構成員の収入等として取り扱われるもの
        <sup>art-82/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-5/sub-1</sup>
        revenue, etc. pertaining to a company, etc. (excluding one on which covered taxes are to be imposed under the laws and regulations concerning taxes of a country or region other than its country of establishment (meaning the country or region in which the company, etc. was established; hereinafter the same applies in this item, item (vii) and item (xiv), (c)) by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region) that is treated as revenue, etc. of the members of the company, etc. under the laws and regulations concerning taxes of its country of establishment; or
        <sup>machine translation, not official</sup>

        **ロ**  会社等（次に掲げる要件のいずれかを満たすものを除く。ロにおいて同じ。）に係る収入等のうち、当該会社等の構成員の所在する国又は地域の租税に関する法令において当該構成員の収入等として取り扱われることその他の政令で定める要件を満たすもの（イに掲げるものを除く。）
        <sup>art-82/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-5/sub-2</sup>
        revenue, etc. pertaining to a company, etc. (excluding one that satisfies any of the following requirements; the same applies in (b)) that satisfies the requirements specified by Cabinet Order, including being treated as revenue, etc. of the members of the company, etc. under the laws and regulations concerning taxes of the country or region where the members are located (excluding that listed in (a)):
        <sup>machine translation, not official</sup>

          **（１）**  いずれかの国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、対象租税又は自国内最低課税額に係る税を課することとされること。
          <sup>art-82/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-5/sub-2/sub2-1</sup>
          that covered taxes or tax on a domestic minimum top-up amount are to be imposed on it under the laws and regulations concerning taxes of any country or region by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region; or
          <sup>machine translation, not official</sup>

          **（２）**  その設立国に事業を行う場所を有すること。
          <sup>art-82/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-5/sub-2/sub2-2</sup>
          that it has a place of business in its country of establishment.
          <sup>machine translation, not official</sup>

      **六**  恒久的施設等　会社等の所在地国以外の国又は地域（以下この号及び次号ハにおいて「他方の国」という。）において当該会社等の事業が行われる場合における次に掲げる場所をいう。
      <sup>art-82/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-6</sup>
      permanent establishment, etc.: the following places in the case where the business of a company, etc. is carried out in a country or region other than the country of location of the company, etc. (hereinafter referred to as the "other country" in this item and item (vii), (c)):
      <sup>machine translation, not official</sup>

        **イ**  条約等（当該所在地国と当該他方の国との間の所得に対する租税に関する二重課税の回避のための国際約束又はこれに類するものをいう。イ及びロにおいて同じ。）がある場合において、当該条約等に基づいて当該他方の国における恒久的施設又はこれに相当するものとして取り扱われる事業が行われる場所（当該条約等において当該事業が行われる場所とみなされるものを含むものとし、当該条約等（当該事業から生ずる所得の範囲を定める条約等であつて、国際的に広く用いられる方法により当該所得の範囲を定めるものとして財務省令で定めるものに限る。）において当該他方の国が当該恒久的施設又はこれに相当するものを通じて行われる事業から生ずる所得に対して租税を課することとされるものに限る。）
        <sup>art-82/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-6/sub-1</sup>
        in the case where there is a treaty, etc. (meaning an international agreement for the avoidance of double taxation with respect to taxes on income between the country of location and the other country, or anything similar thereto; the same applies in (a) and (b)), a place where business is carried out that is treated as a permanent establishment in the other country or anything equivalent thereto based on the treaty, etc. (including a place deemed to be a place where the business is carried out under the treaty, etc., and limited to one where, under the treaty, etc. (limited to a treaty, etc. that specifies the scope of income arising from the business and that is specified by Ministry of Finance Order as one specifying the scope of that income by an internationally widely used method), the other country is to impose taxes on income arising from the business carried out through the permanent establishment or anything equivalent thereto);
        <sup>machine translation, not official</sup>

        **ロ**  条約等がない場合において、当該他方の国の租税に関する法令において当該他方の国において当該会社等の事業が行われる場所を通じて行われる事業から生ずる所得に対して租税を課することとされるときにおける当該事業が行われる場所（当該他方の国の租税に関する法令において当該事業が行われる場所とみなされるものを含む。）
        <sup>art-82/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-6/sub-2</sup>
        in the case where there is no treaty, etc., the place where the business is carried out, when taxes are to be imposed, under the laws and regulations concerning taxes of the other country, on income arising from business carried out through the place where the business of the company, etc. is carried out in the other country (including a place deemed to be a place where the business is carried out under the laws and regulations concerning taxes of the other country);
        <sup>machine translation, not official</sup>

        **ハ**  当該他方の国に法人の所得に対して課される租税が存在しない場合において、当該他方の国において第二条第十二号の十九（定義）中「いう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする」とあるのを「いう」と読み替えた場合における恒久的施設に相当するものに該当する当該事業が行われる場所（その読み替えられた同号ハに掲げるものに相当するものを含む。）（当該事業から生ずる所得の全部又は一部が第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得に相当する所得に該当するものに限る。）
        <sup>art-82/par-1/item-6/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-6/sub-3</sup>
        in the case where no tax imposed on the income of corporations exists in the other country, the place where the business is carried out in the other country that falls under what is equivalent to a permanent establishment in the case where, in Article 2, item (xii)-19 (Definitions), the phrase "These mean those listed as follows; provided, however, that in the case where a convention for the avoidance of double taxation or the prevention of fiscal evasion with respect to taxes on income that Japan has concluded contains provisions different from those listed as follows, with regard to a foreign corporation to which the convention applies, a permanent establishment is to be what is specified as a permanent establishment in the convention (limited to that located in Japan)" is deemed to be replaced with "These mean those listed as follows" (including what is equivalent to what is listed in (c) of that item as so read) (limited to a place where the whole or part of the income arising from the business falls under income equivalent to domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income)); or
        <sup>machine translation, not official</sup>

        **ニ**  当該他方の国において当該会社等の事業が行われる場所がイからハまでに掲げる場所に該当しない場合において、当該所在地国の租税に関する法令において当該事業が行われる場所を通じて行われる事業から生ずる所得に対して租税を課することとされないときにおける当該事業が行われる場所（当該所在地国の租税に関する法令において当該事業が行われる場所とみなされるものを含む。）
        <sup>art-82/par-1/item-6/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-6/sub-4</sup>
        in the case where the place where the business of the company, etc. is carried out in the other country does not fall under any of the places listed in (a) through (c), the place where the business is carried out, when taxes are not to be imposed, under the laws and regulations concerning taxes of the country of location, on income arising from business carried out through that place (including a place deemed to be a place where the business is carried out under the laws and regulations concerning taxes of the country of location);
        <sup>machine translation, not official</sup>

      **七**  所在地国　次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）をいう。
      <sup>art-82/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7</sup>
      country of location: the country or region specified in each of the following for the category listed therein (where there are two or more such countries or regions, the country or region specified by Cabinet Order):
      <sup>machine translation, not official</sup>

        **イ**  会社等（導管会社等を除く。）　次に掲げる会社等の区分に応じそれぞれ次に定める国又は地域
        <sup>art-82/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-1</sup>
        a company, etc. (excluding a flow-through entity): the country or region specified in each of the following for the category of company, etc. listed therein:
        <sup>machine translation, not official</sup>

          **（１）**  国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、法人税又は法人税に相当する税を課することとされる会社等　当該国又は地域
          <sup>art-82/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-1/sub2-1</sup>
          a company, etc. on which corporation tax or a tax equivalent to corporation tax is to be imposed under the laws and regulations concerning taxes of a country or region by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region: that country or region; and
          <sup>machine translation, not official</sup>

          **（２）**  （１）に掲げる会社等以外の会社等　当該会社等の設立国
          <sup>art-82/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-1/sub2-2</sup>
          a company, etc. other than a company, etc. listed in (1): the country of establishment of the company, etc.;
          <sup>machine translation, not official</sup>

        **ロ**  導管会社等（最終親会社等であるもの又は国若しくは地域の租税に関する法令において各対象会計年度の国際最低課税額に対する法人税に相当するものを課することとされるものに限る。）　その設立国
        <sup>art-82/par-1/item-7/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-2</sup>
        a flow-through entity (limited to one that is an ultimate parent company, etc. or one on which a tax equivalent to corporation tax on the international minimum tax amount for each covered fiscal year is to be imposed under the laws and regulations concerning taxes of a country or region): its country of establishment; and
        <sup>machine translation, not official</sup>

        **ハ**  恒久的施設等　次に掲げる場合の区分に応じそれぞれ次に定める国又は地域
        <sup>art-82/par-1/item-7/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-3</sup>
        a permanent establishment, etc.: the country or region specified in each of the following for the category of case listed therein:
        <sup>machine translation, not official</sup>

          **（１）**  前号イに掲げる恒久的施設等に該当する場合　同号イの他方の国
          <sup>art-82/par-1/item-7/sub-3/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-3/sub2-1</sup>
          in the case where it falls under the permanent establishment, etc. listed in (a) of the preceding item: the other country referred to in (a) of that item;
          <sup>machine translation, not official</sup>

          **（２）**  前号ロに掲げる恒久的施設等に該当する場合　同号ロの他方の国
          <sup>art-82/par-1/item-7/sub-3/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-3/sub2-2</sup>
          in the case where it falls under the permanent establishment, etc. listed in (b) of the preceding item: the other country referred to in (b) of that item;
          <sup>machine translation, not official</sup>

          **（３）**  前号ハに掲げる恒久的施設等に該当する場合　同号ハの他方の国
          <sup>art-82/par-1/item-7/sub-3/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-7/sub-3/sub2-3</sup>
          in the case where it falls under the permanent establishment, etc. listed in (c) of the preceding item: the other country referred to in (c) of that item.
          <sup>machine translation, not official</sup>

      **八**  所有持分　連結等財務諸表の作成に用いる会計処理の基準によつて会社等の純資産の部に計上される当該会社等に対する持分のうち利益の配当を受ける権利又はこれに準ずるものとして政令で定める権利が付されたものをいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する所有持分を有するものとみなす。
      <sup>art-82/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-8</sup>
      ownership interest: These mean, out of the interests in a company, etc. that are recorded in the net assets section of that company, etc. under the accounting standards used in preparing the consolidated financial statements, etc., those to which the right to receive a dividend of profits or a right specified by Cabinet Order as being equivalent thereto is attached, and in the case where a company, etc. has a permanent establishment, etc., that company, etc. is deemed to hold an ownership interest in that permanent establishment, etc.
      <sup>machine translation, not official</sup>

      **九**  支配持分　第二号イ（１）又は（２）に掲げる会社等に対する所有持分の全部をいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する支配持分を有するものとみなす。
      <sup>art-82/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-9</sup>
      controlling ownership interest: These mean all of the ownership interests in a company, etc. listed in item (ii), (a), (1) or (2), and in the case where a company, etc. has a permanent establishment, etc., that company, etc. is deemed to hold a controlling ownership interest in that permanent establishment, etc.
      <sup>machine translation, not official</sup>

      **十**  最終親会社等　次に掲げるものをいう。
      <sup>art-82/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-10</sup>
      ultimate parent company, etc.: These mean those listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  第二号イに規定する最終親会社
        <sup>art-82/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-10/sub-1</sup>
        the ultimate parent company prescribed in item (ii), (a);
        <sup>machine translation, not official</sup>

        **ロ**  第二号ロに掲げる会社等
        <sup>art-82/par-1/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-10/sub-2</sup>
        a company, etc. listed in item (ii), (b).
        <sup>machine translation, not official</sup>

      **十一**  中間親会社等　特定多国籍企業グループ等に属する構成会社等（恒久的施設等に該当するものを除く。）のうち、当該特定多国籍企業グループ等に属する他の構成会社等又は当該特定多国籍企業グループ等に係る共同支配会社等に対する所有持分を直接又は間接に有する構成会社等（最終親会社等、被部分保有親会社等及び各種投資会社等を除く。）をいう。
      <sup>art-82/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-11</sup>
      intermediate parent company, etc.: These mean, out of the constituent entities belonging to a specified multinational enterprise group, etc. (excluding those that fall under a permanent establishment, etc.), a constituent entity (excluding an ultimate parent company, etc., a partially-owned parent entity and an investment entity, etc.) that directly or indirectly holds an ownership interest in another constituent entity belonging to that specified multinational enterprise group, etc. or in a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc.
      <sup>machine translation, not official</sup>

      **十二**  被部分保有親会社等　特定多国籍企業グループ等に属する構成会社等（恒久的施設等に該当するものを除く。）のうち、次に掲げる要件の全てを満たすもの（最終親会社等及び各種投資会社等を除く。）をいう。
      <sup>art-82/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-12</sup>
      partially-owned parent entity: These mean, out of the constituent entities belonging to a specified multinational enterprise group, etc. (excluding those that fall under a permanent establishment, etc.), those that satisfy all of the following requirements (excluding an ultimate parent company, etc. and an investment entity, etc.):
      <sup>machine translation, not official</sup>

        **イ**  当該特定多国籍企業グループ等に属する他の構成会社等又は当該特定多国籍企業グループ等に係る共同支配会社等に対する所有持分を直接又は間接に有すること。
        <sup>art-82/par-1/item-12/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-12/sub-1</sup>
        it directly or indirectly holds an ownership interest in another constituent entity belonging to that specified multinational enterprise group, etc. or in a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc.;
        <sup>machine translation, not official</sup>

        **ロ**  当該特定多国籍企業グループ等に属する他の構成会社等以外の者が、その有する当該構成会社等に対する所有持分に係る権利（利益の配当を受ける権利に限る。ロにおいて同じ。）に基づき受けることができる金額及び他の会社等を通じて間接に有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の二十を超えること。
        <sup>art-82/par-1/item-12/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-12/sub-2</sup>
        the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that persons other than the other constituent entities belonging to that specified multinational enterprise group, etc. may receive based on the rights pertaining to the ownership interests they hold in that constituent entity (limited to the right to receive a dividend of profits; the same applies in (b)) and the amount that they may receive based on the rights pertaining to the ownership interests in that constituent entity that they hold indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that constituent entity exceeds 20 percent.
        <sup>machine translation, not official</sup>

      **十三**  構成会社等　次に掲げるものをいう。
      <sup>art-82/par-1/item-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-13</sup>
      constituent entity: These mean those listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  企業グループ等（第二号イに掲げるものに限る。）に属する会社等（除外会社等を除く。）
        <sup>art-82/par-1/item-13/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-13/sub-1</sup>
        a company, etc. belonging to an enterprise group, etc. (limited to one listed in item (ii), (a)) (excluding an excluded entity);
        <sup>machine translation, not official</sup>

        **ロ**  イに掲げる会社等の恒久的施設等
        <sup>art-82/par-1/item-13/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-13/sub-2</sup>
        a permanent establishment, etc. of a company, etc. listed in (a);
        <sup>machine translation, not official</sup>

        **ハ**  第二号ロに掲げる会社等（除外会社等を除く。）
        <sup>art-82/par-1/item-13/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-13/sub-3</sup>
        a company, etc. listed in item (ii), (b) (excluding an excluded entity);
        <sup>machine translation, not official</sup>

        **ニ**  ハに掲げる会社等の恒久的施設等
        <sup>art-82/par-1/item-13/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-13/sub-4</sup>
        a permanent establishment, etc. of a company, etc. listed in (c).
        <sup>machine translation, not official</sup>

      **十四**  除外会社等　次に掲げる会社等をいう。
      <sup>art-82/par-1/item-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14</sup>
      excluded entity: These mean the companies, etc. listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  政府関係会社等（国若しくは地方公共団体又は外国政府若しくは外国の地方公共団体（イにおいて「国等」という。）がその持分の全部を直接又は間接に有する会社等であつて、国等が本来果たすべき役割を担うこと又は国等の資産を運用することを主たる目的とすることその他の政令で定める要件を満たすものをいう。）
        <sup>art-82/par-1/item-14/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-1</sup>
        a government entity, etc. (meaning a company, etc. all of whose interests are directly or indirectly held by the State or a local government, or a foreign government or a foreign local government (referred to as "countries, etc." in (a)), which satisfies the requirement of having as its main purpose carrying out the roles that countries, etc. should originally play or managing the assets of countries, etc., or any other requirement specified by Cabinet Order);
        <sup>machine translation, not official</sup>

        **ロ**  国際機関関係会社等（国際機関のみによつて保有される会社等をいう。）
        <sup>art-82/par-1/item-14/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-2</sup>
        an international organization entity, etc. (meaning a company, etc. held solely by international organizations);
        <sup>machine translation, not official</sup>

        **ハ**  非営利会社等（専ら宗教、慈善、学術、技芸、教育その他の公益を目的とする会社等であつてその設立国における租税に関する法令において当該公益を目的とする活動から生ずる所得（収益事業から生ずる所得以外の所得に限る。）に対して法人税又は法人税に相当する税を課することとされないことその他の政令で定める要件を満たすものその他これに類する会社等として政令で定めるものをいう。）
        <sup>art-82/par-1/item-14/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-3</sup>
        a non-profit entity, etc. (meaning a company, etc. that has as its exclusive purpose religion, charity, academic research, arts, education or any other public interest and that satisfies the requirement that, under the laws and regulations concerning taxes of its country of establishment, corporation tax or a tax equivalent to corporation tax is not imposed on the income arising from activities for that public interest (limited to income other than income arising from profit-making business), or any other requirement specified by Cabinet Order, or any other company, etc. specified by Cabinet Order as being similar thereto);
        <sup>machine translation, not official</sup>

        **ニ**  年金基金（次に掲げる会社等をいう。）
        <sup>art-82/par-1/item-14/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-4</sup>
        a pension fund (meaning the following companies, etc.):
        <sup>machine translation, not official</sup>

          **（１）**  主として退職年金、退職手当その他これらに類する報酬を管理し、又は給付することを目的として運営されることその他の政令で定める要件を満たす会社等
          <sup>art-82/par-1/item-14/sub-4/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-4/sub2-1</sup>
          a company, etc. that satisfies the requirement of being operated mainly for the purpose of managing or paying retirement pensions, retirement allowances or other similar remuneration, or any other requirement specified by Cabinet Order;
          <sup>machine translation, not official</sup>

          **（２）**  （１）に掲げる会社等のために事業を行うものとして政令で定める会社等
          <sup>art-82/par-1/item-14/sub-4/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-4/sub2-2</sup>
          a company, etc. specified by Cabinet Order as one that carries out business for a company, etc. listed in (1);
          <sup>machine translation, not official</sup>

        **ホ**  最終親会社等である第十六号イに規定する投資会社等又は最終親会社等である同号ロに規定する不動産投資会社等
        <sup>art-82/par-1/item-14/sub-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-5</sup>
        an investment fund prescribed in item (xvi), (a) that is an ultimate parent company, etc. or a real estate investment company, etc. prescribed in (b) of that item that is an ultimate parent company, etc.;
        <sup>machine translation, not official</sup>

        **ヘ**  一又は二以上のイからホまでに掲げる会社等その他の政令で定めるもの（ニ（２）に掲げる会社等を除く。ヘにおいて「保有会社等」という。）との間に当該保有会社等による持分の所有その他の事由を通じた密接な関係があるものとして財務省令で定める会社等
        <sup>art-82/par-1/item-14/sub-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-14/sub-6</sup>
        a company, etc. specified by Ministry of Finance Order as having a close relationship with one or more of the companies, etc. listed in (a) through (e) or anything else specified by Cabinet Order (excluding a company, etc. listed in (d), (2); referred to as a "holding entity, etc." in (f)) through the ownership of interests by that holding entity, etc. or any other cause.
        <sup>machine translation, not official</sup>

      **十五**  共同支配会社等　次に掲げるものをいう。
      <sup>art-82/par-1/item-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-15</sup>
      jointly controlled entity, etc.: These mean those listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  最終親会社等の連結等財務諸表において会社等が有する持分に応じた金額を連結等財務諸表に反映させる方法として財務省令で定める方法が適用され、又は適用されることとなる会社等で、当該最終親会社等が、その有する当該会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の五十以上であるもの（特定多国籍企業グループ等の最終親会社等その他の政令で定めるものを除く。）
        <sup>art-82/par-1/item-15/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-15/sub-1</sup>
        a company, etc. to which the method specified by Ministry of Finance Order as the method of reflecting in the consolidated financial statements, etc. the amount corresponding to the interest held by a company, etc. is applied, or is to be applied, in the consolidated financial statements, etc. of an ultimate parent company, etc., and for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the ultimate parent company, etc. may receive based on the rights pertaining to the ownership interests it holds in that company, etc. and the amount that it may receive based on the rights pertaining to the ownership interests in that company, etc. that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that company, etc. is 50 percent or more (excluding the ultimate parent company, etc. of a specified multinational enterprise group, etc. or anything else specified by Cabinet Order);
        <sup>machine translation, not official</sup>

        **ロ**  イに掲げる会社等の連結等財務諸表にその財産及び損益の状況が連結して記載され、又は記載されることとなる会社等（除外会社等を除く。）
        <sup>art-82/par-1/item-15/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-15/sub-2</sup>
        a company, etc. whose assets and profits and losses are, or are to be, consolidated and stated in the consolidated financial statements, etc. of a company, etc. listed in (a) (excluding an excluded entity);
        <sup>machine translation, not official</sup>

        **ハ**  イ又はロに掲げる会社等の恒久的施設等
        <sup>art-82/par-1/item-15/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-15/sub-3</sup>
        a permanent establishment, etc. of a company, etc. listed in (a) or (b).
        <sup>machine translation, not official</sup>

      **十六**  各種投資会社等　次に掲げるものをいう。
      <sup>art-82/par-1/item-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-16</sup>
      investment entity, etc.: These mean those listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  投資会社等（複数の者から出資又は拠出を受けた金銭その他の財産を運用することを目的とする会社等として政令で定める会社等をいう。ハ及びニにおいて同じ。）
        <sup>art-82/par-1/item-16/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-16/sub-1</sup>
        an investment fund (meaning a company, etc. specified by Cabinet Order as a company, etc. whose purpose is to manage money or other assets received as investments or contributions from multiple persons; the same applies in (c) and (d));
        <sup>machine translation, not official</sup>

        **ロ**  不動産投資会社等（複数の者から出資又は拠出を受けた金銭その他の財産を主として不動産に対する投資として運用することを目的とする会社等として政令で定める会社等をいう。ハ及びニにおいて同じ。）
        <sup>art-82/par-1/item-16/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-16/sub-2</sup>
        a real estate investment company, etc. (meaning a company, etc. specified by Cabinet Order as a company, etc. whose purpose is to manage money or other assets received as investments or contributions from multiple persons mainly as investments in real estate; the same applies in (c) and (d));
        <sup>machine translation, not official</sup>

        **ハ**  投資会社等又は不動産投資会社等が直接又は間接に有する会社等として政令で定める会社等その他これに類するものとして政令で定める会社等
        <sup>art-82/par-1/item-16/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-16/sub-3</sup>
        a company, etc. specified by Cabinet Order as a company, etc. directly or indirectly held by an investment fund or a real estate investment company, etc., or any other company, etc. specified by Cabinet Order as being similar thereto;
        <sup>machine translation, not official</sup>

        **ニ**  保険投資会社等（投資会社等又は不動産投資会社等に類するもののうち、その所在地国において保険業を行う会社等がその持分の全てを有することその他の政令で定める要件を満たすものをいう。）
        <sup>art-82/par-1/item-16/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-16/sub-4</sup>
        an insurance investment entity, etc. (meaning, out of those similar to an investment fund or a real estate investment company, etc., one that satisfies the requirement that all of its interests are held by a company, etc. that carries on insurance business in its country of location, or any other requirement specified by Cabinet Order).
        <sup>machine translation, not official</sup>

      **十七**  無国籍会社等　会社等又は恒久的施設等のうち所在地国がないものをいう。
      <sup>art-82/par-1/item-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-17</sup>
      stateless entity: These mean, out of companies, etc. or permanent establishments, etc., those that have no country of location.
      <sup>machine translation, not official</sup>

      **十八**  無国籍構成会社等　構成会社等のうち無国籍会社等に該当するものをいう。
      <sup>art-82/par-1/item-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-18</sup>
      stateless constituent entity: These mean, out of constituent entities, those that fall under a stateless entity.
      <sup>machine translation, not official</sup>

      **十九**  被少数保有構成会社等　構成会社等のうち、最終親会社等が、その有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるものをいう。
      <sup>art-82/par-1/item-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-19</sup>
      minority-owned constituent entity: These mean, out of constituent entities, those for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the ultimate parent company, etc. may receive based on the rights pertaining to the ownership interests it holds in that constituent entity and the amount that it may receive based on the rights pertaining to the ownership interests in that constituent entity that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that constituent entity is 30 percent or less.
      <sup>machine translation, not official</sup>

      **二十**  被少数保有親構成会社等　他の被少数保有構成会社等の支配持分を直接又は間接に有する被少数保有構成会社等（他の被少数保有構成会社等がその支配持分を直接又は間接に有しないものに限る。）をいう。
      <sup>art-82/par-1/item-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-20</sup>
      minority-owned parent constituent entity: These mean a minority-owned constituent entity that directly or indirectly holds the controlling ownership interest in another minority-owned constituent entity (limited to one whose controlling ownership interest is not directly or indirectly held by another minority-owned constituent entity).
      <sup>machine translation, not official</sup>

      **二十一**  被少数保有子構成会社等　被少数保有親構成会社等がその支配持分を直接又は間接に有する被少数保有構成会社等をいう。
      <sup>art-82/par-1/item-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-21</sup>
      minority-owned subsidiary constituent entity: These mean a minority-owned constituent entity whose controlling ownership interest is directly or indirectly held by a minority-owned parent constituent entity.
      <sup>machine translation, not official</sup>

      **二十二**  無国籍共同支配会社等　共同支配会社等のうち無国籍会社等に該当するものをいう。
      <sup>art-82/par-1/item-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-22</sup>
      stateless jointly controlled entity: These mean, out of jointly controlled entities, etc., those that fall under a stateless entity.
      <sup>machine translation, not official</sup>

      **二十三**  被少数保有共同支配会社等　第十五号ロ又はハに掲げる共同支配会社等のうち、当該共同支配会社等に係る同号イに掲げる共同支配会社等が、その有する当該同号ロ又はハに掲げる共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるものをいう。
      <sup>art-82/par-1/item-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-23</sup>
      minority-owned jointly controlled entity: These mean, out of the jointly controlled entities, etc. listed in item (xv), (b) or (c), those for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the jointly controlled entity, etc. listed in (a) of that item pertaining to that jointly controlled entity, etc. may receive based on the rights pertaining to the ownership interests it holds in that jointly controlled entity, etc. listed in (b) or (c) of that item and the amount that it may receive based on the rights pertaining to the ownership interests in that jointly controlled entity, etc. that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that jointly controlled entity, etc. is 30 percent or less.
      <sup>machine translation, not official</sup>

      **二十四**  被少数保有親共同支配会社等　他の被少数保有共同支配会社等の支配持分を直接又は間接に有する被少数保有共同支配会社等（他の被少数保有共同支配会社等がその支配持分を直接又は間接に有しないものに限る。）をいう。
      <sup>art-82/par-1/item-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-24</sup>
      minority-owned parent jointly controlled entity: These mean a minority-owned jointly controlled entity that directly or indirectly holds the controlling ownership interest in another minority-owned jointly controlled entity (limited to one whose controlling ownership interest is not directly or indirectly held by another minority-owned jointly controlled entity).
      <sup>machine translation, not official</sup>

      **二十五**  被少数保有子共同支配会社等　被少数保有親共同支配会社等がその支配持分を直接又は間接に有する被少数保有共同支配会社等をいう。
      <sup>art-82/par-1/item-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-25</sup>
      minority-owned subsidiary jointly controlled entity: These mean a minority-owned jointly controlled entity whose controlling ownership interest is directly or indirectly held by a minority-owned parent jointly controlled entity.
      <sup>machine translation, not official</sup>

      **二十六**  個別計算所得等の金額　国又は地域における実効税率を計算するための基準とすべき所得の金額として構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額（各対象会計年度に係る特定連結等財務諸表（構成会社等にあつてはイに掲げる連結等財務諸表をいい、共同支配会社等にあつてはロに掲げる連結等財務諸表をいう。）の作成の基礎となる当該構成会社等又は当該共同支配会社等の当期純利益又は当期純損失の金額として政令で定める金額をいう。第三十号において同じ。）その他の事情を勘案して政令で定めるところにより計算した金額をいう。
      <sup>art-82/par-1/item-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-26</sup>
      individual computed income, etc.: These mean the amount calculated pursuant to the provisions of Cabinet Order, as the amount of income to serve as the basis for calculating the effective tax rate in a country or region, by taking into account the net income or loss for the fiscal year of a constituent entity or a jointly controlled entity, etc. for each covered fiscal year (meaning the amount specified by Cabinet Order as the amount of net income or net loss for the fiscal year of that constituent entity or that jointly controlled entity, etc. that forms the basis for preparing the specified consolidated financial statements, etc. for each covered fiscal year (meaning, for a constituent entity, the consolidated financial statements, etc. listed in (a), and for a jointly controlled entity, etc., the consolidated financial statements, etc. listed in (b)); the same applies in item (xxx)) and other circumstances:
      <sup>machine translation, not official</sup>

        **イ**  当該構成会社等に係る最終親会社等の連結等財務諸表
        <sup>art-82/par-1/item-26/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-26/sub-1</sup>
        the consolidated financial statements, etc. of the ultimate parent company, etc. pertaining to that constituent entity;
        <sup>machine translation, not official</sup>

        **ロ**  当該共同支配会社等に係る第十五号イに掲げる共同支配会社等の連結等財務諸表
        <sup>art-82/par-1/item-26/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-26/sub-2</sup>
        the consolidated financial statements, etc. of the jointly controlled entity, etc. listed in item (xv), (a) pertaining to that jointly controlled entity, etc.
        <sup>machine translation, not official</sup>

      **二十七**  個別計算所得金額　個別計算所得等の金額が零を超える場合における当該零を超える額をいう。
      <sup>art-82/par-1/item-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-27</sup>
      individual computed income: These mean, in the case where the individual computed income, etc. exceeds zero, the amount by which it exceeds zero.
      <sup>machine translation, not official</sup>

      **二十八**  個別計算損失金額　次に掲げる場合の区分に応じそれぞれ次に定める額をいう。
      <sup>art-82/par-1/item-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-28</sup>
      individual computed loss: These mean the amount specified in each of the following for the categories of cases listed therein:
      <sup>machine translation, not official</sup>

        **イ**  個別計算所得等の金額が零である場合　零
        <sup>art-82/par-1/item-28/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-28/sub-1</sup>
        in the case where the individual computed income, etc. is zero: zero;
        <sup>machine translation, not official</sup>

        **ロ**  個別計算所得等の金額が零を下回る場合　当該零を下回る額
        <sup>art-82/par-1/item-28/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-28/sub-2</sup>
        in the case where the individual computed income, etc. is less than zero: the amount by which it falls below zero.
        <sup>machine translation, not official</sup>

      **二十九**  対象租税　構成会社等又は共同支配会社等の所得に対する法人税その他の政令で定める税をいう。
      <sup>art-82/par-1/item-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-29</sup>
      covered taxes: These mean corporation tax on the income of a constituent entity or a jointly controlled entity, etc. and other taxes specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **三十**  調整後対象租税額　国又は地域における実効税率を計算するための基準とすべき税の額として構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額に係る対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。
      <sup>art-82/par-1/item-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-30</sup>
      adjusted covered taxes: These mean the amount calculated pursuant to the provisions of Cabinet Order, as the amount of tax to serve as the basis for calculating the effective tax rate in a country or region, by taking into account the amount of covered taxes pertaining to the net income or loss for the fiscal year of a constituent entity or a jointly controlled entity, etc. for each covered fiscal year and other circumstances.
      <sup>machine translation, not official</sup>

      **三十一**  基準税率　百分の十五をいう。
      <sup>art-82/par-1/item-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-31</sup>
      base tax rate: These mean 15 percent.
      <sup>machine translation, not official</sup>

      **三十二**  過去対象会計年度　各対象会計年度開始の日前に開始した対象会計年度をいう。
      <sup>art-82/par-1/item-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-32</sup>
      past covered fiscal year: These mean a covered fiscal year that began before the first day of each covered fiscal year.
      <sup>machine translation, not official</sup>

      **三十三**  自国内最低課税額に係る税　各対象会計年度の国内最低課税額に対する法人税及び当該法人税に係る地方法人税又は外国におけるこれらに相当する税をいう。
      <sup>art-82/par-1/item-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-33</sup>
      tax on a domestic minimum top-up amount: These mean corporation tax on the domestic minimum tax amount for each covered fiscal year and local corporation tax pertaining to that corporation tax, or taxes equivalent thereto in a foreign country.
      <sup>machine translation, not official</sup>

      **三十四**  グループ国際最低課税額等報告事項等　第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）に規定するグループ国際最低課税額等報告事項等をいう。
      <sup>art-82/par-1/item-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-34</sup>
      group international minimum tax report items, etc.: These mean the group international minimum tax report items, etc. prescribed in Article 150-3, paragraph (1) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.).
      <sup>machine translation, not official</sup>

      **三十五**  グループ国内最低課税額報告事項等　第百五十条の三第四項に規定するグループ国内最低課税額報告事項等をいう。
      <sup>art-82/par-1/item-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82/par-1/item-35</sup>
      group domestic minimum tax report items, etc.: These mean the group domestic minimum tax report items, etc. prescribed in Article 150-3, paragraph (4).
      <sup>machine translation, not official</sup>

### 第八十二条の二（除外会社等に関する特例） — Special Provisions on Excluded Entities
<sup>caption: machine translation, not official</sup>
<sup>art-82-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-2</sup>

    **第一項**  特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等（前条第十四号ヘに掲げる除外会社等に限る。以下この項及び次項において同じ。）に該当する会社等についてこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）若しくはグループ国内最低課税額報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等についてこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項若しくは当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第三項又は第六項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）には、当該対象会計年度以後の各対象会計年度において当該会社等は除外会社等に該当しないものとして、この法律の規定を適用する。
    <sup>art-82-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-2/par-1</sup>
    In the case where the group international minimum tax report items, etc. for each covered fiscal year of a specified multinational enterprise group, etc. (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with respect to a company, etc. that falls under an excluded entity (limited to an excluded entity listed in item (xiv), (f) of the preceding Article; hereinafter the same applies in this paragraph and the following paragraph) in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) or the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) are provided, or in the case where matters equivalent to those group international minimum tax report items, etc. or matters equivalent to those group domestic minimum tax report items, etc. are provided to the authorities enforcing laws and regulations concerning taxes of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) or (6) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply), the provisions of this Act apply on the basis that the company, etc. does not fall under an excluded entity in each covered fiscal year on or after that covered fiscal year.
    <sup>machine translation, not official</sup>

    **第二項**  特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等について前項の規定の適用を受けることをやめようとする旨を含むものに限る。以下この項において同じ。）若しくはグループ国内最低課税額報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等について前項の規定の適用を受けることをやめようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項若しくは当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第三項又は第六項の規定の適用がある場合に限る。）には、当該会社等については、当該対象会計年度以後の各対象会計年度において、前項の規定は、適用しない。
    <sup>art-82-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-2/par-2</sup>
    In the case where the group international minimum tax report items, etc. for each covered fiscal year of a specified multinational enterprise group, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is to be discontinued with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) or the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is to be discontinued with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) are provided, or in the case where matters equivalent to those group international minimum tax report items, etc. or matters equivalent to those group domestic minimum tax report items, etc. are provided to the authorities enforcing laws and regulations concerning taxes of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) or (6) apply), the provisions of the preceding paragraph do not apply to that company, etc. in each covered fiscal year on or after that covered fiscal year.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、同項の当該対象会計年度の直前の四対象会計年度のうちに前項の規定の適用を受けることとなつた対象会計年度がない場合に限り、適用する。
    <sup>art-82-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-2/par-3</sup>
    The provisions of paragraph (1) apply only if there is no covered fiscal year, among the four covered fiscal years immediately preceding the covered fiscal year referred to in that paragraph, for which the provisions of the preceding paragraph came to be applied.
    <sup>machine translation, not official</sup>

    **第四項**  第二項の規定は、同項の当該対象会計年度の直前の四対象会計年度のうちに第一項の規定の適用を受けることとなつた対象会計年度がない場合に限り、適用する。
    <sup>art-82-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-2/par-4</sup>
    The provisions of paragraph (2) apply only if there is no covered fiscal year, among the four covered fiscal years immediately preceding the covered fiscal year referred to in that paragraph, for which the provisions of paragraph (1) came to be applied.
    <sup>machine translation, not official</sup>

    **第五項**  各対象会計年度の前対象会計年度において第一項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定の適用があつた場合における同項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-82-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-2/par-5</sup>
    The application of the provisions of paragraph (1) in the case where provisions of the laws and regulations concerning taxes of a country or region other than Japan that are equivalent to the provisions of that paragraph were applied in the covered fiscal year preceding each covered fiscal year, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

## 第二節　各対象会計年度の国際最低課税額に対する法人税 — Section 2 Corporation Tax on the International Minimum Tax Amount for Each Covered Fiscal Year
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-2</sup>

## 第一款　国際最低課税額 — Subsection 1 International Minimum Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-2/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-2/subsec-1</sup>

### 第八十二条の三
<sup>art-82-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3</sup>

      **第一項**  この節において「国際最低課税額」とは、特定多国籍企業グループ等に属する構成会社等である内国法人の各対象会計年度に係る当該特定多国籍企業グループ等のグループ国際最低課税額（構成会社等に係るグループ国際最低課税額と共同支配会社等に係るグループ国際最低課税額とを合計した金額をいう。）のうち、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものを除く。）又は当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものを除く。）の個別計算所得金額に応じて当該構成会社等又は当該共同支配会社等に帰属する金額として政令で定めるところにより計算した金額（以下この項において「会社等別国際最低課税額」という。）について、次の各号に掲げる当該構成会社等又は当該共同支配会社等の区分に応じ当該各号に定めるところにより計算した金額を合計した金額をいう。
      <sup>art-82-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1</sup>
      The term "international minimum tax amount" as used in this Section means the amount obtained by adding up the amounts calculated, as specified in each of the following items for the categories of constituent entity or jointly controlled entity, etc. listed in the respective items, with regard to the amount calculated pursuant to the provisions of Cabinet Order as the amount, out of the group international minimum tax amount (meaning the amount obtained by adding up the group international minimum tax amount for constituent entities and the group international minimum tax amount for jointly controlled entities, etc.) of a specified multinational enterprise group, etc. for each covered fiscal year of a domestic corporation that is a constituent entity belonging to that specified multinational enterprise group, etc., that is attributable to a constituent entity belonging to that specified multinational enterprise group, etc. (excluding one whose country of location is Japan) or a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc. (excluding one whose country of location is Japan) in accordance with the individual computed income of that constituent entity or that jointly controlled entity, etc. (referred to as the "international minimum tax amount by entity" in this paragraph).
      <sup>machine translation, not official</sup>

        **一**  構成会社等（恒久的施設等に該当するものを除く。）　次に掲げる構成会社等の区分に応じそれぞれ次に定めるところにより計算した金額
        <sup>art-82-3/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-1</sup>
        a constituent entity (excluding one that falls under a permanent establishment, etc.): the amount calculated as specified in each of the following for the categories of constituent entity listed therein:
        <sup>machine translation, not official</sup>

          **イ**  当該内国法人（当該特定多国籍企業グループ等の最終親会社等、中間親会社等（当該構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる最終親会社等がある場合における中間親会社等その他の政令で定めるものを除く。ロ及び次号において同じ。）又は被部分保有親会社等（当該構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる他の被部分保有親会社等が当該被部分保有親会社等の持分の全部を直接又は間接に有する場合における当該被部分保有親会社等を除く。ロ及び同号において同じ。）に限るものとし、その所在地国が我が国でないものを除く。以下この号及び次号において同じ。）がその所有持分を直接又は間接に有する構成会社等（ロに掲げるものを除く。）　当該構成会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。ロにおいて同じ。）を乗じて計算した金額
          <sup>art-82-3/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-1/sub-1</sup>
          a constituent entity (excluding one listed in (b)) whose ownership interests are directly or indirectly held by that domestic corporation (limited to the ultimate parent company, etc., an intermediate parent company, etc. (excluding an intermediate parent company, etc. in the case where there is an ultimate parent company, etc. on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that constituent entity, or a tax equivalent thereto in a foreign country, is to be imposed, or anything else specified by Cabinet Order; the same applies in (b) and the following item) or a partially-owned parent entity (excluding that partially-owned parent entity in the case where another partially-owned parent entity on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that constituent entity, or a tax equivalent thereto in a foreign country, is to be imposed directly or indirectly holds all of the interests in that partially-owned parent entity; the same applies in (b) and that item) of that specified multinational enterprise group, etc., and excluding one whose country of location is not Japan; hereinafter the same applies in this item and the following item): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that constituent entity by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
          <sup>machine translation, not official</sup>

          **ロ**  当該内国法人がその所有持分を他の構成会社等を通じて間接に有する構成会社等（当該他の構成会社等（当該構成会社等の中間親会社等又は被部分保有親会社等に限る。）が当該構成会社等の当該対象会計年度に係る国際最低課税額等（当該対象会計年度に係る国際最低課税額及び外国におけるこれに相当するものをいう。以下この項において同じ。）を有する場合における当該構成会社等に限る。）　当該構成会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該他の構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
          <sup>art-82-3/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-1/sub-2</sup>
          a constituent entity whose ownership interests are indirectly held by that domestic corporation through another constituent entity (limited to that constituent entity in the case where that other constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that constituent entity) has the international minimum tax amount, etc. (meaning the international minimum tax amount for that covered fiscal year and its equivalent in a foreign country; hereinafter the same applies in this paragraph) of that constituent entity for that covered fiscal year): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that constituent entity by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that other constituent entity;
          <sup>machine translation, not official</sup>

        **二**  構成会社等のうち恒久的施設等に該当するもの　次に掲げる恒久的施設等の区分に応じそれぞれ次に定めるところにより計算した金額
        <sup>art-82-3/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-2</sup>
        a constituent entity that falls under a permanent establishment, etc.: the amount calculated as specified in each of the following for the categories of permanent establishment, etc. listed therein:
        <sup>machine translation, not official</sup>

          **イ**  当該内国法人の恒久的施設等　当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に百分の百を乗じて計算した金額
          <sup>art-82-3/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-2/sub-1</sup>
          a permanent establishment, etc. of that domestic corporation: the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by 100 percent;
          <sup>machine translation, not official</sup>

          **ロ**  当該内国法人がその所有持分を直接又は間接に有する構成会社等の恒久的施設等（ハ及びニに掲げるものを除く。）　当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。以下この号において同じ。）を乗じて計算した金額
          <sup>art-82-3/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-2/sub-2</sup>
          a permanent establishment, etc. of a constituent entity whose ownership interests are directly or indirectly held by that domestic corporation (excluding those listed in (c) and (d)): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; hereinafter the same applies in this item);
          <sup>machine translation, not official</sup>

          **ハ**  当該内国法人がその所有持分を直接又は間接に有する構成会社等の恒久的施設等（当該構成会社等（当該恒久的施設等の中間親会社等又は被部分保有親会社等に限る。）が当該恒久的施設等の当該対象会計年度に係る国際最低課税額等を有する場合における当該恒久的施設等に限る。）　当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
          <sup>art-82-3/par-1/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-2/sub-3</sup>
          a permanent establishment, etc. of a constituent entity whose ownership interests are directly or indirectly held by that domestic corporation (limited to that permanent establishment, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that permanent establishment, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity;
          <sup>machine translation, not official</sup>

          **ニ**  当該内国法人がその所有持分を他の構成会社等を通じて間接に有する構成会社等の恒久的施設等（当該他の構成会社等（当該構成会社等の中間親会社等又は被部分保有親会社等に限る。）が当該恒久的施設等の当該対象会計年度に係る国際最低課税額等を有する場合における当該恒久的施設等に限るものとし、ハに掲げるものを除く。）　当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該他の構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
          <sup>art-82-3/par-1/item-2/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-2/sub-4</sup>
          a permanent establishment, etc. of a constituent entity whose ownership interests are indirectly held by that domestic corporation through another constituent entity (limited to that permanent establishment, etc. in the case where that other constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that constituent entity) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc., and excluding one listed in (c)): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that other constituent entity;
          <sup>machine translation, not official</sup>

        **三**  共同支配会社等（次号に掲げるものを除く。）　次に掲げる共同支配会社等の区分に応じそれぞれ次に定めるところにより計算した金額
        <sup>art-82-3/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-3</sup>
        a jointly controlled entity, etc. (excluding one listed in the following item): the amount calculated as specified in each of the following for the categories of jointly controlled entity, etc. listed therein:
        <sup>machine translation, not official</sup>

          **イ**  当該内国法人（当該特定多国籍企業グループ等の最終親会社等、中間親会社等（当該共同支配会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる最終親会社等がある場合における中間親会社等その他の政令で定めるものを除く。ロ及び次号において同じ。）又は被部分保有親会社等（当該共同支配会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる他の被部分保有親会社等が当該被部分保有親会社等の持分の全部を直接又は間接に有する場合における当該被部分保有親会社等を除く。ロ及び同号において同じ。）に限るものとし、その所在地国が我が国でないものを除く。以下この号及び次号において同じ。）がその所有持分を直接又は間接に有する共同支配会社等（ロに掲げるものを除く。）　当該共同支配会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。ロにおいて同じ。）を乗じて計算した金額
          <sup>art-82-3/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-3/sub-1</sup>
          a jointly controlled entity, etc. (excluding one listed in (b)) whose ownership interests are directly or indirectly held by that domestic corporation (limited to the ultimate parent company, etc., an intermediate parent company, etc. (excluding an intermediate parent company, etc. in the case where there is an ultimate parent company, etc. on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that jointly controlled entity, etc., or a tax equivalent thereto in a foreign country, is to be imposed, or anything else specified by Cabinet Order; the same applies in (b) and the following item) or a partially-owned parent entity (excluding that partially-owned parent entity in the case where another partially-owned parent entity on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that jointly controlled entity, etc., or a tax equivalent thereto in a foreign country, is to be imposed directly or indirectly holds all of the interests in that partially-owned parent entity; the same applies in (b) and that item) of that specified multinational enterprise group, etc., and excluding one whose country of location is not Japan; hereinafter the same applies in this item and the following item): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that jointly controlled entity, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
          <sup>machine translation, not official</sup>

          **ロ**  当該内国法人がその所有持分を構成会社等を通じて間接に有する共同支配会社等（当該構成会社等（当該共同支配会社等の中間親会社等又は被部分保有親会社等に限る。）が当該共同支配会社等の当該対象会計年度に係る国際最低課税額等を有する場合における当該共同支配会社等に限る。）　当該共同支配会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
          <sup>art-82-3/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-3/sub-2</sup>
          a jointly controlled entity, etc. whose ownership interests are indirectly held by that domestic corporation through a constituent entity (limited to that jointly controlled entity, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that jointly controlled entity, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that jointly controlled entity, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that jointly controlled entity, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity;
          <sup>machine translation, not official</sup>

        **四**  共同支配会社等（第八十二条第十五号ハ（定義）に掲げるものに限る。）　次に掲げる恒久的施設等の区分に応じそれぞれ次に定めるところにより計算した金額
        <sup>art-82-3/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-4</sup>
        a jointly controlled entity, etc. (limited to one listed in Article 82, item (xv), (c) (Definitions)): the amount calculated as specified in each of the following for the categories of permanent establishment, etc. listed therein:
        <sup>machine translation, not official</sup>

          **イ**  当該内国法人がその所有持分を直接又は間接に有する共同支配会社等の恒久的施設等（ロに掲げるものを除く。）　当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。ロにおいて同じ。）を乗じて計算した金額
          <sup>art-82-3/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-4/sub-1</sup>
          a permanent establishment, etc. of a jointly controlled entity, etc. whose ownership interests are directly or indirectly held by that domestic corporation (excluding one listed in (b)): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
          <sup>machine translation, not official</sup>

          **ロ**  当該内国法人がその所有持分を構成会社等を通じて間接に有する共同支配会社等の恒久的施設等（当該構成会社等（当該恒久的施設等の中間親会社等又は被部分保有親会社等に限る。）が当該恒久的施設等の当該対象会計年度に係る国際最低課税額等を有する場合における当該恒久的施設等に限る。）　当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
          <sup>art-82-3/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-1/item-4/sub-2</sup>
          a permanent establishment, etc. of a jointly controlled entity, etc. whose ownership interests are indirectly held by that domestic corporation through a constituent entity (limited to that permanent establishment, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that permanent establishment, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity.
          <sup>machine translation, not official</sup>

      **第二項**  前項の「構成会社等に係るグループ国際最低課税額」とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額の合計額をいう。
      <sup>art-82-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2</sup>
      The term "group international minimum tax amount for constituent entities" referred to in the preceding paragraph means the sum of the amounts specified in each of the following items for the categories of cases listed in the respective items.
      <sup>machine translation, not official</sup>

        **一**  各対象会計年度に係る特定多国籍企業グループ等に属する構成会社等（無国籍構成会社等を除く。以下第三号までにおいて同じ。）の所在地国におけるイ（３）に規定する国別実効税率が基準税率を下回り、かつ、当該対象会計年度において当該所在地国に係る当該特定多国籍企業グループ等のイ（１）に規定する国別グループ純所得の金額がある場合　イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
        <sup>art-82-3/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1</sup>
        in the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a constituent entity (excluding a stateless constituent entity; hereinafter the same applies up to item (iii)) belonging to a specified multinational enterprise group, etc. for each covered fiscal year is less than the base tax rate, and there is an amount of jurisdictional group net income prescribed in (a), (1) of that specified multinational enterprise group, etc. pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当該所在地国に係る当期国別国際最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
          <sup>art-82-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1</sup>
          the current jurisdictional international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)):
          <sup>machine translation, not official</sup>

            **（１）**  国別グループ純所得の金額（（ｉ）に掲げる金額から（ｉｉ）に掲げる金額を控除した残額をいう。以下第三号までにおいて同じ。）
            <sup>art-82-3/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-1</sup>
            the amount of jurisdictional group net income (meaning the remaining amount after deducting the amount listed in (ii) from the amount listed in (i); hereinafter the same applies up to item (iii)):
            <sup>machine translation, not official</sup>

              **（ｉ）**  当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算所得金額の合計額
              <sup>art-82-3/par-2/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-1/sub3-1</sup>
              the sum of the individual computed income for that covered fiscal year of all constituent entities whose country of location is that country of location;
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算損失金額の合計額
              <sup>art-82-3/par-2/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-1/sub3-2</sup>
              the sum of the individual computed loss for that covered fiscal year of all constituent entities whose country of location is that country of location;
              <sup>machine translation, not official</sup>

            **（２）**  次に掲げる金額の合計額
            <sup>art-82-3/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-2</sup>
            the sum of the following amounts:
            <sup>machine translation, not official</sup>

              **（ｉ）**  当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る俸給、給料、賃金、歳費、賞与又はこれらの性質を有する給与その他の費用の額として政令で定める金額の百分の五に相当する金額
              <sup>art-82-3/par-2/item-1/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-2/sub3-1</sup>
              the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of salaries, wages, remuneration, annual allowances, bonuses or other payments of a similar nature, or other expenses, for that covered fiscal year of all constituent entities whose country of location is that country of location;
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る有形固定資産その他の資産の額として政令で定める金額の百分の五に相当する金額
              <sup>art-82-3/par-2/item-1/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-2/sub3-2</sup>
              the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of tangible Fixed Assets or other assets for that covered fiscal year of all constituent entities whose country of location is that country of location;
              <sup>machine translation, not official</sup>

            **（３）**  基準税率から当該対象会計年度に係る当該所在地国における国別実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において当該所在地国に係る国別グループ純所得の金額がある場合において、過去対象会計年度のうちに当該所在地国に係る（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
            <sup>art-82-3/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-3</sup>
            the ratio obtained by deducting, from the base tax rate, the jurisdictional effective tax rate in that country of location for that covered fiscal year (meaning the ratio that the amount listed in (i) (in the case where the amount listed in (i) for that covered fiscal year exceeds zero and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) pertaining to that country of location is less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the amount listed in (i) for that past covered fiscal year falls below zero, and in the case where the amount listed in (i) for that covered fiscal year is less than zero, zero) accounts for in the amount listed in (ii); the same applies in the following item):
            <sup>machine translation, not official</sup>

              **（ｉ）**  国別調整後対象租税額（当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る調整後対象租税額の合計額をいう。第三号において同じ。）
              <sup>art-82-3/par-2/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-3/sub3-1</sup>
              the jurisdictional adjusted covered tax amount (meaning the sum of the adjusted covered taxes for that covered fiscal year of all constituent entities whose country of location is that country of location; the same applies in item (iii));
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  国別グループ純所得の金額
              <sup>art-82-3/par-2/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-1/sub2-3/sub3-2</sup>
              the amount of jurisdictional group net income;
              <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額（過去対象会計年度の構成会社等の所在地国に係る当期国別国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第三号イにおいて同じ。）
          <sup>art-82-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-2</sup>
          the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current jurisdictional international minimum tax amount pertaining to the country of location of a constituent entity for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (iii));
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額（当該構成会社等（各種投資会社等に限る。）に係る個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
          <sup>art-82-3/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-3</sup>
          the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income pertaining to that constituent entity (limited to an investment entity, etc.) that was not distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (iii));
          <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-2/item-1/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-1/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **二**  各対象会計年度に係る特定多国籍企業グループ等に属する構成会社等の所在地国における国別実効税率が基準税率以上であり、かつ、当該対象会計年度において当該所在地国に係る当該特定多国籍企業グループ等の国別グループ純所得の金額がある場合　イ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
        <sup>art-82-3/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-2</sup>
        in the case where the jurisdictional effective tax rate in the country of location of a constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is an amount of jurisdictional group net income of that specified multinational enterprise group, etc. pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
          <sup>art-82-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-2/sub-1</sup>
          the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
          <sup>art-82-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-2/sub-2</sup>
          the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-2/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-2/sub-3</sup>
          the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **三**  各対象会計年度において特定多国籍企業グループ等に属する構成会社等の所在地国に係る当該特定多国籍企業グループ等の国別グループ純所得の金額がない場合　イ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定国別調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
        <sup>art-82-3/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-3</sup>
        in the case where there is no amount of jurisdictional group net income of a specified multinational enterprise group, etc. pertaining to the country of location of a constituent entity belonging to that specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) (if, where the jurisdictional adjusted covered tax amount for that covered fiscal year is less than zero, the amount by which it falls below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
          <sup>art-82-3/par-2/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-3/sub-1</sup>
          the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
          <sup>art-82-3/par-2/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-3/sub-2</sup>
          the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の当該所在地国に係る特定国別調整後対象租税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に基準税率を乗じて計算した金額をいう。）を控除した残額
          <sup>art-82-3/par-2/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-3/sub-3</sup>
          the remaining amount after deducting, from the amount by which the jurisdictional adjusted covered tax amount for that covered fiscal year falls below zero where it is less than zero, the specified jurisdictional adjusted covered tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the base tax rate):
          <sup>machine translation, not official</sup>

            **（１）**  当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算損失金額の合計額
            <sup>art-82-3/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-3/sub-3/sub2-1</sup>
            the sum of the individual computed loss for that covered fiscal year of all constituent entities whose country of location is that country of location;
            <sup>machine translation, not official</sup>

            **（２）**  当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算所得金額の合計額
            <sup>art-82-3/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-3/sub-3/sub2-2</sup>
            the sum of the individual computed income for that covered fiscal year of all constituent entities whose country of location is that country of location;
            <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-2/item-3/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-3/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **四**  各対象会計年度に係る特定多国籍企業グループ等に属する無国籍構成会社等の無国籍構成会社等実効税率（当該対象会計年度に係る調整後対象租税額（当該対象会計年度に係る調整後対象租税額が零を超え、かつ、当該対象会計年度において当該無国籍構成会社等の個別計算所得金額がある場合において、過去対象会計年度のうちに調整後対象租税額が零を下回るものがあるときは、当該過去対象会計年度に係る調整後対象租税額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る調整後対象租税額が零を下回る場合には零とする。）が当該対象会計年度に係る個別計算所得金額のうちに占める割合をいう。イ（２）及び次号において同じ。）が基準税率を下回り、かつ、当該対象会計年度において当該無国籍構成会社等の個別計算所得金額がある場合　当該無国籍構成会社等のイからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
        <sup>art-82-3/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-4</sup>
        in the case where the stateless constituent entity effective tax rate of a stateless constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year (meaning the ratio that the adjusted covered taxes for that covered fiscal year (in the case where the adjusted covered taxes for that covered fiscal year exceed zero and there is individual computed income of that stateless constituent entity in that covered fiscal year, if there is a past covered fiscal year for which the adjusted covered taxes are less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the adjusted covered taxes for that past covered fiscal year fall below zero, and in the case where the adjusted covered taxes for that covered fiscal year are less than zero, zero) account for in the individual computed income for that covered fiscal year; the same applies in (a), (2) and the following item) is less than the base tax rate, and there is individual computed income of that stateless constituent entity in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c) for that stateless constituent entity:
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度に係る当期国際最低課税額（（１）に掲げる金額に（２）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
          <sup>art-82-3/par-2/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-4/sub-1</sup>
          the current international minimum tax amount for that covered fiscal year (meaning the amount calculated by multiplying the amount listed in (1) by the ratio listed in (2); the same applies in (b)):
          <sup>machine translation, not official</sup>

            **（１）**  当該対象会計年度に係る個別計算所得金額
            <sup>art-82-3/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-4/sub-1/sub2-1</sup>
            the individual computed income for that covered fiscal year;
            <sup>machine translation, not official</sup>

            **（２）**  基準税率から当該対象会計年度に係る無国籍構成会社等実効税率を控除した割合
            <sup>art-82-3/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-4/sub-1/sub2-2</sup>
            the ratio obtained by deducting the stateless constituent entity effective tax rate for that covered fiscal year from the base tax rate;
            <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度に係る再計算国際最低課税額（過去対象会計年度に係る当期国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第六号イにおいて同じ。）
          <sup>art-82-3/par-2/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-4/sub-2</sup>
          the recalculated international minimum tax amount for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current international minimum tax amount for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (vi));
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る未分配所得国際最低課税額（当該無国籍構成会社等（各種投資会社等に限る。）の個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第六号ロにおいて同じ。）
          <sup>art-82-3/par-2/item-4/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-4/sub-3</sup>
          the international minimum tax amount on undistributed income for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income of that stateless constituent entity (limited to an investment entity, etc.) that was not distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (vi));
          <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-2/item-4/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-4/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **五**  各対象会計年度に係る特定多国籍企業グループ等に属する無国籍構成会社等の無国籍構成会社等実効税率が基準税率以上であり、かつ、当該対象会計年度において当該無国籍構成会社等の個別計算所得金額がある場合　当該無国籍構成会社等のイ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
        <sup>art-82-3/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-5</sup>
        in the case where the stateless constituent entity effective tax rate of a stateless constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is individual computed income of that stateless constituent entity in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b) for that stateless constituent entity:
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度に係る再計算国際最低課税額
          <sup>art-82-3/par-2/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-5/sub-1</sup>
          the recalculated international minimum tax amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度に係る未分配所得国際最低課税額
          <sup>art-82-3/par-2/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-5/sub-2</sup>
          the international minimum tax amount on undistributed income for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-2/item-5/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-5/sub-3</sup>
          the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **六**  各対象会計年度において特定多国籍企業グループ等に属する無国籍構成会社等の個別計算所得金額がない場合　当該無国籍構成会社等のイ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
        <sup>art-82-3/par-2/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-6</sup>
        in the case where there is no individual computed income of a stateless constituent entity belonging to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) for that stateless constituent entity (if, where the adjusted covered taxes for that covered fiscal year are less than zero, the amount by which they fall below zero exceeds the specified adjusted covered taxes prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度に係る再計算国際最低課税額
          <sup>art-82-3/par-2/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-6/sub-1</sup>
          the recalculated international minimum tax amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度に係る未分配所得国際最低課税額
          <sup>art-82-3/par-2/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-6/sub-2</sup>
          the international minimum tax amount on undistributed income for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度に係る特定調整後対象租税額（当該無国籍構成会社等の当該対象会計年度に係る個別計算損失金額に基準税率を乗じて計算した金額をいう。）を控除した残額
          <sup>art-82-3/par-2/item-6/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-6/sub-3</sup>
          the remaining amount after deducting, from the amount by which the adjusted covered taxes for that covered fiscal year fall below zero where they are less than zero, the specified adjusted covered taxes for that covered fiscal year (meaning the amount calculated by multiplying the individual computed loss for that covered fiscal year of that stateless constituent entity by the base tax rate);
          <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-2/item-6/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-2/item-6/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount for that covered fiscal year.
          <sup>machine translation, not official</sup>

      **第三項**  特定多国籍企業グループ等に属する構成会社等の所在地国を所在地国とする次に掲げる構成会社等（以下この項において「特定構成会社等」という。）がある場合には、特定構成会社等と特定構成会社等以外の構成会社等とに区分して、それぞれの特定構成会社等（当該所在地国に当該特定構成会社等（第二号に掲げる特定構成会社等に限る。）のみで構成される企業集団がある場合には当該企業集団に属する他の特定構成会社等を含むものとし、当該所在地国に当該特定構成会社等（第三号に掲げる特定構成会社等に限る。）以外の他の特定構成会社等（同号に掲げる特定構成会社等に限る。）がある場合には当該他の特定構成会社等を含む。）ごとに前項第一号から第三号までの規定を適用する。
      <sup>art-82-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-3</sup>
      In the case where there are any of the following constituent entities whose country of location is the country of location of a constituent entity belonging to a specified multinational enterprise group, etc. (referred to as "specified constituent entities" in this paragraph), the provisions of items (i) through (iii) of the preceding paragraph apply separately to specified constituent entities and constituent entities other than specified constituent entities, for each specified constituent entity (in the case where there is, in that country of location, a group of enterprises consisting solely of those specified constituent entities (limited to specified constituent entities listed in item (ii)), including other specified constituent entities belonging to that group of enterprises, and in the case where there are, in that country of location, other specified constituent entities (limited to specified constituent entities listed in item (iii)) other than that specified constituent entity (limited to a specified constituent entity listed in that item), including those other specified constituent entities).
      <sup>machine translation, not official</sup>

        **一**  被少数保有構成会社等（次号及び第三号に掲げるものを除く。）
        <sup>art-82-3/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-3/item-1</sup>
        a minority-owned constituent entity (excluding those listed in the following item and item (iii));
        <sup>machine translation, not official</sup>

        **二**  被少数保有親構成会社等（次号に掲げるものを除く。）又は被少数保有子構成会社等（同号に掲げるものを除く。）
        <sup>art-82-3/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-3/item-2</sup>
        a minority-owned parent constituent entity (excluding one listed in the following item) or a minority-owned subsidiary constituent entity (excluding one listed in that item);
        <sup>machine translation, not official</sup>

        **三**  各種投資会社等
        <sup>art-82-3/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-3/item-3</sup>
        an investment entity, etc.
        <sup>machine translation, not official</sup>

      **第四項**  第一項の「共同支配会社等に係るグループ国際最低課税額」とは、特定多国籍企業グループ等に係る共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等ごとに次の各号に掲げる場合の区分に応じ当該各号に定める金額を合計した金額の合計額をいう。
      <sup>art-82-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4</sup>
      The term "group international minimum tax amount for jointly controlled entities, etc." referred to in paragraph (1) means the sum of the amounts obtained by adding up, for each jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc., the amounts specified in each of the following items for the categories of cases listed in the respective items.
      <sup>machine translation, not official</sup>

        **一**  各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（無国籍共同支配会社等を除く。以下第三号までにおいて同じ。）の所在地国におけるイ（３）に規定する国別実効税率が基準税率を下回り、かつ、当該対象会計年度において当該所在地国に係るイ（１）に規定する国別グループ純所得の金額がある場合　イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
        <sup>art-82-3/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1</sup>
        in the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a jointly controlled entity, etc. (excluding a stateless jointly controlled entity; hereinafter the same applies up to item (iii)) pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is less than the base tax rate, and there is an amount of jurisdictional group net income prescribed in (a), (1) pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当該所在地国に係る当期国別国際最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
          <sup>art-82-3/par-4/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1</sup>
          the current jurisdictional international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)):
          <sup>machine translation, not official</sup>

            **（１）**  国別グループ純所得の金額（（ｉ）に掲げる金額から（ｉｉ）に掲げる金額を控除した残額をいう。以下第三号までにおいて同じ。）
            <sup>art-82-3/par-4/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-1</sup>
            the amount of jurisdictional group net income (meaning the remaining amount after deducting the amount listed in (ii) from the amount listed in (i); hereinafter the same applies up to item (iii)):
            <sup>machine translation, not official</sup>

              **（ｉ）**  当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算所得金額の合計額
              <sup>art-82-3/par-4/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-1/sub3-1</sup>
              the sum of the individual computed income for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算損失金額の合計額
              <sup>art-82-3/par-4/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-1/sub3-2</sup>
              the sum of the individual computed loss for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
              <sup>machine translation, not official</sup>

            **（２）**  次に掲げる金額の合計額
            <sup>art-82-3/par-4/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-2</sup>
            the sum of the following amounts:
            <sup>machine translation, not official</sup>

              **（ｉ）**  当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る俸給、給料、賃金、歳費、賞与又はこれらの性質を有する給与その他の費用の額として政令で定める金額の百分の五に相当する金額
              <sup>art-82-3/par-4/item-1/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-2/sub3-1</sup>
              the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of salaries, wages, remuneration, annual allowances, bonuses or other payments of a similar nature, or other expenses, for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る有形固定資産その他の資産の額として政令で定める金額の百分の五に相当する金額
              <sup>art-82-3/par-4/item-1/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-2/sub3-2</sup>
              the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of tangible Fixed Assets or other assets for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
              <sup>machine translation, not official</sup>

            **（３）**  基準税率から当該対象会計年度に係る当該所在地国における国別実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において当該所在地国に係る国別グループ純所得の金額がある場合において、過去対象会計年度のうちに当該所在地国に係る（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
            <sup>art-82-3/par-4/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-3</sup>
            the ratio obtained by deducting, from the base tax rate, the jurisdictional effective tax rate in that country of location for that covered fiscal year (meaning the ratio that the amount listed in (i) (in the case where the amount listed in (i) for that covered fiscal year exceeds zero and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) pertaining to that country of location is less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the amount listed in (i) for that past covered fiscal year falls below zero, and in the case where the amount listed in (i) for that covered fiscal year is less than zero, zero) accounts for in the amount listed in (ii); the same applies in the following item):
            <sup>machine translation, not official</sup>

              **（ｉ）**  国別調整後対象租税額（当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る調整後対象租税額の合計額をいう。第三号において同じ。）
              <sup>art-82-3/par-4/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-3/sub3-1</sup>
              the jurisdictional adjusted covered tax amount (meaning the sum of the adjusted covered taxes for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location; the same applies in item (iii));
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  国別グループ純所得の金額
              <sup>art-82-3/par-4/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-1/sub2-3/sub3-2</sup>
              the amount of jurisdictional group net income;
              <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額（過去対象会計年度の共同支配会社等の所在地国に係る当期国別国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第三号イにおいて同じ。）
          <sup>art-82-3/par-4/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-2</sup>
          the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current jurisdictional international minimum tax amount pertaining to the country of location of a jointly controlled entity, etc. for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (iii));
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額（当該共同支配会社等（各種投資会社等に限る。ハにおいて同じ。）に係る個別計算所得金額のうち当該共同支配会社等に係る他の共同支配会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
          <sup>art-82-3/par-4/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-3</sup>
          the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income pertaining to that jointly controlled entity, etc. (limited to an investment entity, etc.; the same applies in (c)) that was not distributed to other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc.; the same applies in (b) of the following item and (b) of item (iii));
          <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-4/item-1/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-1/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **二**  各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等の所在地国における国別実効税率が基準税率以上であり、かつ、当該対象会計年度において当該所在地国に係る国別グループ純所得の金額がある場合　イ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
        <sup>art-82-3/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-2</sup>
        in the case where the jurisdictional effective tax rate in the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
          <sup>art-82-3/par-4/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-2/sub-1</sup>
          the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
          <sup>art-82-3/par-4/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-2/sub-2</sup>
          the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-4/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-2/sub-3</sup>
          the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **三**  各対象会計年度において特定多国籍企業グループ等に係る共同支配会社等の所在地国に係る国別グループ純所得の金額がない場合　イ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定国別調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
        <sup>art-82-3/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-3</sup>
        in the case where there is no amount of jurisdictional group net income pertaining to the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) (if, where the jurisdictional adjusted covered tax amount for that covered fiscal year is less than zero, the amount by which it falls below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
          <sup>art-82-3/par-4/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-3/sub-1</sup>
          the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
          <sup>art-82-3/par-4/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-3/sub-2</sup>
          the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の当該所在地国に係る特定国別調整後対象租税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に基準税率を乗じて計算した金額をいう。）を控除した残額
          <sup>art-82-3/par-4/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-3/sub-3</sup>
          the remaining amount after deducting, from the amount by which the jurisdictional adjusted covered tax amount for that covered fiscal year falls below zero where it is less than zero, the specified jurisdictional adjusted covered tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the base tax rate):
          <sup>machine translation, not official</sup>

            **（１）**  当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算損失金額の合計額
            <sup>art-82-3/par-4/item-3/sub-3/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-3/sub-3/sub2-1</sup>
            the sum of the individual computed loss for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
            <sup>machine translation, not official</sup>

            **（２）**  当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算所得金額の合計額
            <sup>art-82-3/par-4/item-3/sub-3/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-3/sub-3/sub2-2</sup>
            the sum of the individual computed income for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
            <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-4/item-3/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-3/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **四**  各対象会計年度に係る特定多国籍企業グループ等に係る無国籍共同支配会社等の無国籍共同支配会社等実効税率（当該対象会計年度に係る調整後対象租税額（当該対象会計年度に係る調整後対象租税額が零を超え、かつ、当該対象会計年度において当該無国籍共同支配会社等の個別計算所得金額がある場合において、過去対象会計年度のうちに調整後対象租税額が零を下回るものがあるときは、当該過去対象会計年度に係る調整後対象租税額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る調整後対象租税額が零を下回る場合には零とする。）が当該対象会計年度に係る個別計算所得金額のうちに占める割合をいう。イ（２）及び次号において同じ。）が基準税率を下回り、かつ、当該対象会計年度において当該無国籍共同支配会社等の個別計算所得金額がある場合　当該無国籍共同支配会社等のイからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
        <sup>art-82-3/par-4/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-4</sup>
        in the case where the stateless jointly controlled entity effective tax rate of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. for each covered fiscal year (meaning the ratio that the adjusted covered taxes for that covered fiscal year (in the case where the adjusted covered taxes for that covered fiscal year exceed zero and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year, if there is a past covered fiscal year for which the adjusted covered taxes are less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the adjusted covered taxes for that past covered fiscal year fall below zero, and in the case where the adjusted covered taxes for that covered fiscal year are less than zero, zero) account for in the individual computed income for that covered fiscal year; the same applies in (a), (2) and the following item) is less than the base tax rate, and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c) for that stateless jointly controlled entity:
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度に係る当期国際最低課税額（（１）に掲げる金額に（２）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
          <sup>art-82-3/par-4/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-4/sub-1</sup>
          the current international minimum tax amount for that covered fiscal year (meaning the amount calculated by multiplying the amount listed in (1) by the ratio listed in (2); the same applies in (b)):
          <sup>machine translation, not official</sup>

            **（１）**  当該対象会計年度に係る個別計算所得金額
            <sup>art-82-3/par-4/item-4/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-4/sub-1/sub2-1</sup>
            the individual computed income for that covered fiscal year;
            <sup>machine translation, not official</sup>

            **（２）**  基準税率から当該対象会計年度に係る無国籍共同支配会社等実効税率を控除した割合
            <sup>art-82-3/par-4/item-4/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-4/sub-1/sub2-2</sup>
            the ratio obtained by deducting the stateless jointly controlled entity effective tax rate for that covered fiscal year from the base tax rate;
            <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度に係る再計算国際最低課税額（過去対象会計年度に係る当期国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第六号イにおいて同じ。）
          <sup>art-82-3/par-4/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-4/sub-2</sup>
          the recalculated international minimum tax amount for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current international minimum tax amount for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (vi));
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る未分配所得国際最低課税額（当該無国籍共同支配会社等（各種投資会社等に限る。ハにおいて同じ。）の個別計算所得金額のうち当該無国籍共同支配会社等に係る他の共同支配会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第六号ロにおいて同じ。）
          <sup>art-82-3/par-4/item-4/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-4/sub-3</sup>
          the international minimum tax amount on undistributed income for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income of that stateless jointly controlled entity (limited to an investment entity, etc.; the same applies in (c)) that was not distributed to other jointly controlled entities, etc. pertaining to that stateless jointly controlled entity; the same applies in (b) of the following item and (b) of item (vi));
          <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-4/item-4/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-4/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **五**  各対象会計年度に係る特定多国籍企業グループ等に係る無国籍共同支配会社等の無国籍共同支配会社等実効税率が基準税率以上であり、かつ、当該対象会計年度において当該無国籍共同支配会社等の個別計算所得金額がある場合　当該無国籍共同支配会社等のイ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
        <sup>art-82-3/par-4/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-5</sup>
        in the case where the stateless jointly controlled entity effective tax rate of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b) for that stateless jointly controlled entity:
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度に係る再計算国際最低課税額
          <sup>art-82-3/par-4/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-5/sub-1</sup>
          the recalculated international minimum tax amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度に係る未分配所得国際最低課税額
          <sup>art-82-3/par-4/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-5/sub-2</sup>
          the international minimum tax amount on undistributed income for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-4/item-5/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-5/sub-3</sup>
          the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

        **六**  各対象会計年度において特定多国籍企業グループ等に係る無国籍共同支配会社等の個別計算所得金額がない場合　当該無国籍共同支配会社等のイ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
        <sup>art-82-3/par-4/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-6</sup>
        in the case where there is no individual computed income of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) for that stateless jointly controlled entity (if, where the adjusted covered taxes for that covered fiscal year are less than zero, the amount by which they fall below zero exceeds the specified adjusted covered taxes prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度に係る再計算国際最低課税額
          <sup>art-82-3/par-4/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-6/sub-1</sup>
          the recalculated international minimum tax amount for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度に係る未分配所得国際最低課税額
          <sup>art-82-3/par-4/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-6/sub-2</sup>
          the international minimum tax amount on undistributed income for that covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度に係る特定調整後対象租税額（当該無国籍共同支配会社等の当該対象会計年度に係る個別計算損失金額に基準税率を乗じて計算した金額をいう。）を控除した残額
          <sup>art-82-3/par-4/item-6/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-6/sub-3</sup>
          the remaining amount after deducting, from the amount by which the adjusted covered taxes for that covered fiscal year fall below zero where they are less than zero, the specified adjusted covered taxes for that covered fiscal year (meaning the amount calculated by multiplying the individual computed loss for that covered fiscal year of that stateless jointly controlled entity by the base tax rate);
          <sup>machine translation, not official</sup>

          **ニ**  当該対象会計年度に係る自国内最低課税額に係る税の額
          <sup>art-82-3/par-4/item-6/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-4/item-6/sub-4</sup>
          the amount of tax on a domestic minimum top-up amount for that covered fiscal year.
          <sup>machine translation, not official</sup>

      **第五項**  特定多国籍企業グループ等に係る共同支配会社等の所在地国を所在地国とする次に掲げる共同支配会社等（以下この項において「特定共同支配会社等」という。）がある場合には、特定共同支配会社等と特定共同支配会社等以外の共同支配会社等とに区分して、それぞれの特定共同支配会社等（当該所在地国に当該特定共同支配会社等（第二号に掲げる特定共同支配会社等に限る。）のみで構成される企業集団がある場合には当該企業集団に属する他の特定共同支配会社等を含むものとし、当該所在地国に当該特定共同支配会社等（第三号に掲げる特定共同支配会社等に限る。）以外の他の特定共同支配会社等（同号に掲げる特定共同支配会社等に限る。）がある場合には当該他の特定共同支配会社等を含む。）ごとに前項第一号から第三号までの規定を適用する。
      <sup>art-82-3/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-5</sup>
      In the case where there are any of the following jointly controlled entities, etc. whose country of location is the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. (referred to as "specified jointly controlled entities" in this paragraph), the provisions of items (i) through (iii) of the preceding paragraph apply separately to specified jointly controlled entities and jointly controlled entities, etc. other than specified jointly controlled entities, for each specified jointly controlled entity (in the case where there is, in that country of location, a group of enterprises consisting solely of those specified jointly controlled entities (limited to specified jointly controlled entities listed in item (ii)), including other specified jointly controlled entities belonging to that group of enterprises, and in the case where there are, in that country of location, other specified jointly controlled entities (limited to specified jointly controlled entities listed in item (iii)) other than that specified jointly controlled entity (limited to a specified jointly controlled entity listed in that item), including those other specified jointly controlled entities).
      <sup>machine translation, not official</sup>

        **一**  被少数保有共同支配会社等（次号及び第三号に掲げるものを除く。）
        <sup>art-82-3/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-5/item-1</sup>
        a minority-owned jointly controlled entity (excluding those listed in the following item and item (iii));
        <sup>machine translation, not official</sup>

        **二**  被少数保有親共同支配会社等（次号に掲げるものを除く。）又は被少数保有子共同支配会社等（同号に掲げるものを除く。）
        <sup>art-82-3/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-5/item-2</sup>
        a minority-owned parent jointly controlled entity (excluding one listed in the following item) or a minority-owned subsidiary jointly controlled entity (excluding one listed in that item);
        <sup>machine translation, not official</sup>

        **三**  各種投資会社等
        <sup>art-82-3/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-5/item-3</sup>
        an investment entity, etc.
        <sup>machine translation, not official</sup>

      **第六項**  特定多国籍企業グループ等に属する構成会社等が国等（我が国又は我が国以外の国若しくは地域をいう。第二号において同じ。）の租税に関する法令において自国内最低課税額に係る税を課することとされている場合において、各対象会計年度の当該自国内最低課税額に係る税が次に掲げる要件の全てを満たすときは、当該対象会計年度の当該構成会社等の所在地国に係る第二項第一号から第三号までに定める金額（当該構成会社等が無国籍構成会社等である場合にあつては、当該構成会社等の同項第四号から第六号までに定める金額）は、零とする。
      <sup>art-82-3/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-6</sup>
      In the case where tax on a domestic minimum top-up amount is to be imposed on a constituent entity belonging to a specified multinational enterprise group, etc. under the laws and regulations concerning taxes of a country, etc. (meaning Japan or a country or region other than Japan; the same applies in item (ii)), if the tax on a domestic minimum top-up amount for each covered fiscal year satisfies all of the following requirements, the amount specified in items (i) through (iii) of paragraph (2) pertaining to the country of location of that constituent entity for that covered fiscal year (in the case where that constituent entity is a stateless constituent entity, the amount specified in items (iv) through (vi) of that paragraph for that constituent entity) is to be zero.
      <sup>machine translation, not official</sup>

        **一**  当該自国内最低課税額に係る税に関する法令が、各対象会計年度の国際最低課税額に対する法人税における当期純損益金額（第八十二条第二十六号に規定する当期純損益金額をいう。次項第二号において同じ。）の計算に関する規定と同様であると認められる規定が設けられている法令として政令で定めるものであること。
        <sup>art-82-3/par-6/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-6/item-1</sup>
        the laws and regulations concerning that tax on a domestic minimum top-up amount are laws and regulations specified by Cabinet Order as those containing provisions found to be similar to the provisions concerning the calculation of the net income or loss for the fiscal year (meaning the net income or loss for the fiscal year prescribed in Article 82, item (xxvi); the same applies in item (ii) of the following paragraph) in corporation tax on the international minimum tax amount for each covered fiscal year;
        <sup>machine translation, not official</sup>

        **二**  当該自国内最低課税額に係る税に関する法令が、最終親会社等又は被部分保有親会社等が当該対象会計年度開始の日からその終了の日までの期間において当該国等を所在地国とする全ての構成会社等に係る持分の全てを有する場合にのみ自国内最低課税額に係る税を課することとされているものでないことその他の政令で定める要件を満たすものであること。
        <sup>art-82-3/par-6/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-6/item-2</sup>
        the laws and regulations concerning that tax on a domestic minimum top-up amount satisfy the requirement of not imposing tax on a domestic minimum top-up amount only in the case where the ultimate parent company, etc. or a partially-owned parent entity holds all of the interests in all constituent entities whose country of location is that country, etc. during the period from the first day of that covered fiscal year to the last day thereof, or any other requirement specified by Cabinet Order.
        <sup>machine translation, not official</sup>

      **第七項**  特定多国籍企業グループ等の最終親会社等が各対象会計年度において次に掲げる要件その他の財務省令で定める要件を満たしていると国際的に認められる国又は地域として財務大臣が指定する国又は地域を所在地国とする場合には、当該対象会計年度の当該特定多国籍企業グループ等に属する構成会社等に係る第二項第一号から第三号までに定める金額（当該構成会社等が無国籍構成会社等である場合にあつては、当該構成会社等の同項第四号から第六号までに定める金額）は、零とする。
      <sup>art-82-3/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-7</sup>
      In the case where the ultimate parent company, etc. of a specified multinational enterprise group, etc., in each covered fiscal year, has as its country of location a country or region designated by the Minister of Finance as a country or region internationally recognized as satisfying the following requirements and other requirements specified by Ministry of Finance Order, the amount specified in items (i) through (iii) of paragraph (2) pertaining to a constituent entity belonging to that specified multinational enterprise group, etc. for that covered fiscal year (in the case where that constituent entity is a stateless constituent entity, the amount specified in items (iv) through (vi) of that paragraph for that constituent entity) is to be zero.
      <sup>machine translation, not official</sup>

        **一**  その国又は地域の租税に関する法令（令和十一年一月一日前に制定されたものに限る。次号及び第三号において同じ。）において、百分の二十以上の税率により会社等の所得に対する租税を課することとされていること。
        <sup>art-82-3/par-7/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-7/item-1</sup>
        under the laws and regulations concerning taxes of that country or region (limited to those enacted before January 1, 2029; the same applies in the following item and item (iii)), taxes on the income of companies, etc. are to be imposed at a tax rate of 20 percent or more;
        <sup>machine translation, not official</sup>

        **二**  その国又は地域の租税に関する法令において、自国内最低課税額に係る税を課することとされていること、又は会社等の所得に対する租税の額が当該会社等の当期純損益金額に照らして過少であると認められる場合において租税の適正な負担を求めるため当該会社等の各対象会計年度に係る当期純損益金額を基礎として計算した金額に対して百分の十五以上の税率により租税（自国内最低課税額に係る税を除く。）を課することとされていること。
        <sup>art-82-3/par-7/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-7/item-2</sup>
        under the laws and regulations concerning taxes of that country or region, tax on a domestic minimum top-up amount is to be imposed, or, in the case where the amount of taxes on the income of a company, etc. is found to be too small in light of the net income or loss for the fiscal year of that company, etc., taxes (excluding tax on a domestic minimum top-up amount) are to be imposed, in order to seek an appropriate tax burden, at a tax rate of 15 percent or more on the amount calculated on the basis of the net income or loss for the fiscal year for each covered fiscal year of that company, etc.;
        <sup>machine translation, not official</sup>

        **三**  その国又は地域の租税に関する法令において、他の会社等に持分を直接又は間接に有される会社等（以下この号において「子会社等」という。）がその本店又は主たる事務所の所在する国又は地域においてその事業の管理、支配及び運営を自ら行つていない場合その他の場合において、当該子会社等の所得の金額を当該他の会社等の収益の額とみなして益金の額に算入する規定であつて、原則として当該子会社等の全ての所得の金額を基礎としてその益金の額に算入する金額を算出するものが設けられていること。
        <sup>art-82-3/par-7/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-7/item-3</sup>
        the laws and regulations concerning taxes of that country or region contain provisions under which, in the case where a company, etc. whose interests are directly or indirectly held by another company, etc. (referred to as a "subsidiary, etc." in this item) does not itself carry out the management, control and operation of its business in the country or region in which its head office or principal office is located, or in any other case, the amount of income of that subsidiary, etc. is deemed to be the amount of proceeds of that other company, etc. and is included in the amount of gross profit, and which, in principle, calculate the amount to be included in the amount of gross profit on the basis of the entire amount of income of that subsidiary, etc.;
        <sup>machine translation, not official</sup>

        **四**  その国又は地域の租税に関する法令において、会社等の所得に対する租税の額からその国又は地域以外の国又は地域の租税に関する法令により当該会社等の所得に対して課される租税の額を控除することができる規定（自国内最低課税額に係る税の額を控除することができるものに限る。）が設けられていること。
        <sup>art-82-3/par-7/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-7/item-4</sup>
        the laws and regulations concerning taxes of that country or region contain provisions that allow the amount of taxes imposed on the income of a company, etc. under the laws and regulations concerning taxes of a country or region other than that country or region to be deducted from the amount of taxes on the income of that company, etc. (limited to those that allow the amount of tax on a domestic minimum top-up amount to be deducted).
        <sup>machine translation, not official</sup>

      **第八項**  特定多国籍企業グループ等に属する構成会社等（各種投資会社等を除く。以下この項において同じ。）が各対象会計年度において次に掲げる要件の全てを満たす場合には、当該対象会計年度の当該構成会社等の所在地国に係る第二項第一号イに規定する当期国別国際最低課税額は、零とする。
      <sup>art-82-3/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-8</sup>
      In the case where a constituent entity belonging to a specified multinational enterprise group, etc. (excluding an investment entity, etc.; hereinafter the same applies in this paragraph) satisfies all of the following requirements in each covered fiscal year, the current jurisdictional international minimum tax amount prescribed in paragraph (2), item (i), (a) pertaining to the country of location of that constituent entity for that covered fiscal year is to be zero.
      <sup>machine translation, not official</sup>

        **一**  当該構成会社等の所在地国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の収入金額の平均額として政令で定めるところにより計算した金額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
        <sup>art-82-3/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-8/item-1</sup>
        the amount calculated, as specified by Cabinet Order, as the average amount of the revenue in the country of location of the constituent entity of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
        <sup>machine translation, not official</sup>

        **二**  当該構成会社等の所在地国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の利益又は損失の額の平均額として政令で定めるところにより計算した金額が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
        <sup>art-82-3/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-8/item-2</sup>
        the amount calculated, as specified by Cabinet Order, as the average amount of profit or loss in the country of location of the constituent entity of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第九項**  特定多国籍企業グループ等に属する構成会社等（当該構成会社等の所在地国を所在地国とする構成会社等のうちに連結除外構成会社等（企業集団の計算書類において連結の範囲から除かれる構成会社等として財務省令で定めるものをいう。以下この項において同じ。）が含まれるものに限る。）が各対象会計年度において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該所在地国に係る第二項第一号イに規定する当期国別国際最低課税額は、零とする。
      <sup>art-82-3/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-9</sup>
      In the case where a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one where the constituent entities whose country of location is the country of location of that constituent entity include a constituent entity excluded from consolidation (meaning a constituent entity specified by Ministry of Finance Order as a constituent entity excluded from the scope of consolidation in the financial statements of a group of enterprises; the same applies hereinafter in this paragraph)) meets any of the following requirements in each covered fiscal year, the current jurisdictional international minimum tax amount prescribed in paragraph (2), item (i)(a) pertaining to that country of location for the covered fiscal year is zero:
      <sup>machine translation, not official</sup>

        **一**  イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十五以上であること。
        <sup>art-82-3/par-9/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-9/item-1</sup>
        the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 15 percent or more:
        <sup>machine translation, not official</sup>

          **イ**  当該所在地国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る調整後対象租税額及び我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る当該所在地国の税額に関する事項のうち財務省令で定めるものに係る金額（当該連結除外構成会社等に係る部分に限る。）の合計額として政令で定める金額
          <sup>art-82-3/par-9/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-9/item-1/sub-1</sup>
          the amount specified by Cabinet Order as the sum of the adjusted covered taxes for the covered fiscal year of all constituent entities whose country of location is that country of location (excluding constituent entities excluded from consolidation) and the amount pertaining to the matters specified by Ministry of Finance Order, out of the matters concerning the amount of tax in that country of location for the covered fiscal year of the specified multinational enterprise group, etc. that have been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
          <sup>machine translation, not official</sup>

          **ロ**  当該所在地国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る個別計算所得金額の合計額から当該対象会計年度に係る個別計算損失金額の合計額を減算した金額に、我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る当該所在地国の収入金額（当該連結除外構成会社等に係る部分に限る。）を加算した金額として政令で定める金額
          <sup>art-82-3/par-9/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-9/item-1/sub-2</sup>
          the amount specified by Cabinet Order as the amount obtained by adding, to the amount obtained by subtracting the sum of the individual computed loss for the covered fiscal year from the sum of the individual computed income for the covered fiscal year of all constituent entities whose country of location is that country of location (excluding constituent entities excluded from consolidation), the revenue in that country of location for the covered fiscal year of the specified multinational enterprise group, etc. that has been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
          <sup>machine translation, not official</sup>

        **二**  前号ロに掲げる金額が当該対象会計年度の当該構成会社等に係る第二項第一号イ（２）に掲げる金額以下であること。
        <sup>art-82-3/par-9/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-9/item-2</sup>
        the amount listed in (b) of the preceding item does not exceed the amount listed in paragraph (2), item (i)(a)(2) pertaining to the constituent entity for the covered fiscal year.
        <sup>machine translation, not official</sup>

      **第十項**  第三項の規定は、前項の所在地国を所在地国とする第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第九項第一号」と読み替えるものとする。
      <sup>art-82-3/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-10</sup>
      The provisions of paragraph (3) apply mutatis mutandis in the case where there is a specified constituent entity prescribed in paragraph (3) whose country of location is the country of location referred to in the preceding paragraph. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in paragraph (3) is deemed to be replaced with "paragraph (9), item (i)".
      <sup>machine translation, not official</sup>

      **第十一項**  第六項から第九項までの規定は、これらの規定の特定多国籍企業グループ等のこれらの規定の各対象会計年度に係るグループ国際最低課税額等報告事項等（第一項の内国法人について第六項から第九項までのいずれかの規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）に限り、適用する。
      <sup>art-82-3/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-11</sup>
      The provisions of paragraphs (6) through (9) apply only in the case where the group international minimum tax report items, etc. (limited to those including a statement to the effect that the application of any of paragraphs (6) through (9) is sought with regard to the domestic corporation referred to in paragraph (1); the same applies hereinafter in this paragraph) for each covered fiscal year referred to in those provisions of the specified multinational enterprise group, etc. referred to in those provisions have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).
      <sup>machine translation, not official</sup>

      **第十二項**  第二項第一号の特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（同号に規定する所在地国に係る同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項の規定の適用がある場合に限る。）には、当該対象会計年度の当該所在地国に係る同号イ（２）に掲げる金額は、零とする。
      <sup>art-82-3/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-12</sup>
      In the case where the group international minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (i) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item for the country of location prescribed in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) apply), the amount listed in (a)(2) of that item pertaining to that country of location for the covered fiscal year is zero.
      <sup>machine translation, not official</sup>

      **第十三項**  第二項第三号若しくは第六号の特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（同項第三号に規定する所在地国に係る同号に定める金額又は同項第六号に規定する無国籍構成会社等の同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項の規定の適用がある場合に限る。）には、当該対象会計年度の当該所在地国に係る第二項第三号ハに掲げる金額又は当該無国籍構成会社等の同項第六号ハに掲げる金額は、零とする。
      <sup>art-82-3/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-13</sup>
      In the case where the group international minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (iii) or (vi) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in item (iii) of that paragraph for the country of location prescribed in that item or of the amount specified in item (vi) of that paragraph for the stateless constituent entity prescribed in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) apply), the amount listed in paragraph (2), item (iii)(c) pertaining to that country of location for the covered fiscal year, or the amount listed in item (vi)(c) of that paragraph for the stateless constituent entity, is zero.
      <sup>machine translation, not official</sup>

      **第十四項**  第六項から第八項まで及び前三項の規定は、第四項に規定する共同支配会社等に係るグループ国際最低課税額について準用する。この場合において、第六項及び第七項中「第二項第一号から第三号まで」とあるのは「第四項第一号から第三号まで」と、第八項中「第二項第一号イ」とあるのは「第四項第一号イ」と、同項各号中「構成会社等の所在地国における」とあるのは「共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第六項から第九項までの規定」とあるのは「第六項から第八項までの規定」と、「ついて第六項から第九項まで」とあるのは「ついて第十四項において準用する第六項から第八項まで」と、第十二項中「第二項第一号」とあるのは「第四項第一号」と、前項中「第二項第三号若しくは」とあるのは「第四項第三号若しくは」と、「第二項第三号ハ」とあるのは「第四項第三号ハ」と読み替えるものとする。
      <sup>art-82-3/par-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-14</sup>
      The provisions of paragraphs (6) through (8) and the preceding three paragraphs apply mutatis mutandis to the group international minimum tax amount for jointly controlled entities, etc. prescribed in paragraph (4). In this case, the phrase "paragraph (2), items (i) through (iii)" in paragraphs (6) and (7) is deemed to be replaced with "paragraph (4), items (i) through (iii)"; the phrase "paragraph (2), item (i)(a)" in paragraph (8) is deemed to be replaced with "paragraph (4), item (i)(a)"; the phrase "in the country of location of the constituent entity" in the items of that paragraph is deemed to be replaced with "of the jointly controlled entity, etc. and the other jointly controlled entities, etc. whose country of location is the country of location pertaining to that jointly controlled entity, etc."; the phrase "of the specified multinational enterprise group, etc. for" is deemed to be replaced with "for"; the phrase "The provisions of paragraphs (6) through (9)" in paragraph (11) is deemed to be replaced with "The provisions of paragraphs (6) through (8)"; the phrase "any of paragraphs (6) through (9)" is deemed to be replaced with "any of paragraphs (6) through (8) as applied mutatis mutandis pursuant to paragraph (14)"; the phrase "paragraph (2), item (i)" in paragraph (12) is deemed to be replaced with "paragraph (4), item (i)"; the phrase "paragraph (2), item (iii) or" in the preceding paragraph is deemed to be replaced with "paragraph (4), item (iii) or"; and the phrase "paragraph (2), item (iii)(c)" is deemed to be replaced with "paragraph (4), item (iii)(c)".
      <sup>machine translation, not official</sup>

      **第十五項**  会社等について、当該会社等の各対象会計年度に係る収入等（第八十二条第五号に規定する収入等をいう。以下この項において同じ。）のうちに特定収入等（同号イ又はロに掲げる収入等をいう。以下この項において同じ。）とその他の収入等（特定収入等以外の収入等をいう。以下この項において同じ。）がある場合には、特定収入等のみを有する導管会社等とその他の収入等のみを有する導管会社等以外の会社等があるものとみなして、第一項に規定するグループ国際最低課税額及び会社等別国際最低課税額の計算を行うものとする。
      <sup>art-82-3/par-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-15</sup>
      With regard to a company, etc., in the case where the revenue, etc. (meaning the revenue, etc. prescribed in Article 82, item (v); the same applies hereinafter in this paragraph) for each covered fiscal year of the company, etc. includes specified revenue, etc. (meaning revenue, etc. listed in (a) or (b) of that item; the same applies hereinafter in this paragraph) and other revenue, etc. (meaning revenue, etc. other than specified revenue, etc.; the same applies hereinafter in this paragraph), the calculation of the group international minimum tax amount and the international minimum tax amount by entity prescribed in paragraph (1) is to be made by deeming that there are a flow-through entity having only the specified revenue, etc. and a company, etc. other than a flow-through entity having only the other revenue, etc.
      <sup>machine translation, not official</sup>

      **第十六項**  財務大臣は、第七項（第十四項において準用する場合を含む。）の規定により国又は地域を指定したときは、これを告示する。
      <sup>art-82-3/par-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-16</sup>
      When the Minister of Finance has designated a country or region pursuant to the provisions of paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (14)), they make a public notification thereof.
      <sup>machine translation, not official</sup>

      **第十七項**  国際最低課税額の計算その他第三項及び第五項から第十五項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-82-3/par-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-3/par-17</sup>
      The calculation of the international minimum tax amount and other necessary matters concerning the application of the provisions of paragraph (3) and paragraphs (5) through (15) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第二款　課税標準 — Subsection 2 Tax Base
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-2/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-2/subsec-2</sup>

### 第八十二条の四
<sup>art-82-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-4</sup>

      **第一項**  内国法人に対して課する各対象会計年度の国際最低課税額に対する法人税の課税標準は、各対象会計年度の課税標準国際最低課税額とする。
      <sup>art-82-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-4/par-1</sup>
      The tax base of corporation tax on the international minimum tax amount for each covered fiscal year imposed on a domestic corporation is the tax base international minimum tax amount for each covered fiscal year.
      <sup>machine translation, not official</sup>

      **第二項**  各対象会計年度の課税標準国際最低課税額は、各対象会計年度の国際最低課税額とする。
      <sup>art-82-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-4/par-2</sup>
      The tax base international minimum tax amount for each covered fiscal year is the international minimum tax amount for each covered fiscal year.
      <sup>machine translation, not official</sup>

## 第三款　税額の計算 — Subsection 3 Calculation of the Amount of Tax
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-2/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-2/subsec-3</sup>

### 第八十二条の五
<sup>art-82-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-5</sup>

      **第一項**  内国法人に対して課する各対象会計年度の国際最低課税額に対する法人税の額は、各対象会計年度の課税標準国際最低課税額に百分の九十・七の税率を乗じて計算した金額とする。
      <sup>art-82-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-5/par-1</sup>
      The amount of corporation tax on the international minimum tax amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base international minimum tax amount for each covered fiscal year by a tax rate of 90.7 percent.
      <sup>machine translation, not official</sup>

## 第四款　申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-2/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-2/subsec-4</sup>

### 第八十二条の六（国際最低課税額に係る確定申告） — Final Returns for the International Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-82-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-6</sup>

      **第一項**  特定多国籍企業グループ等に属する内国法人は、各対象会計年度終了の日の翌日から一年三月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
      <sup>art-82-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-6/par-1</sup>
      A domestic corporation belonging to a specified multinational enterprise group, etc. must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):
      <sup>machine translation, not official</sup>

        **一**  当該対象会計年度の課税標準である課税標準国際最低課税額
        <sup>art-82-6/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-6/par-1/item-1</sup>
        the tax base international minimum tax amount that is to be used as the tax base for the covered fiscal year;
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる課税標準国際最低課税額につき前条の規定を適用して計算した法人税の額
        <sup>art-82-6/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-6/par-1/item-2</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base international minimum tax amount listed in the preceding item; and
        <sup>machine translation, not official</sup>

        **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-82-6/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-6/par-1/item-3</sup>
        the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第二項**  特定多国籍企業グループ等に属する内国法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該内国法人又は当該特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下この項において同じ。）若しくは当該特定多国籍企業グループ等に係る共同支配会社等であつた他の内国法人若しくは外国法人が第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用を受けていなかつた場合に限る。）には、当該内国法人の当該最初に提出すべき対象会計年度に係る前項の規定の適用については、同項中「一年三月」とあるのは、「一年六月」とする。
      <sup>art-82-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-6/par-2</sup>
      In the case where a domestic corporation belonging to a specified multinational enterprise group, etc. files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the domestic corporation, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc., or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the domestic corporation is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".
      <sup>machine translation, not official</sup>

      **第三項**  第一項の規定による申告書には、当該対象会計年度の特定多国籍企業グループ等の最終親会社等の連結等財務諸表その他の財務省令で定める書類を添付しなければならない。
      <sup>art-82-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-6/par-3</sup>
      A return under the provisions of paragraph (1) must be accompanied by the consolidated financial statements, etc. of the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year and other documents specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

### 第八十二条の七（電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System
<sup>caption: machine translation, not official</sup>
<sup>art-82-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7</sup>

      **第一項**  特定法人である内国法人は、前条第一項又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、国際最低課税額確定申告書若しくは当該申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている各対象会計年度の国際最低課税額に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（第三項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び第三項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第四項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
      <sup>art-82-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-1</sup>
      With regard to the filing of a return for corporation tax on the international minimum tax amount for each covered fiscal year that, pursuant to the provisions of paragraph (1) of the preceding Article or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of a Final Return for the international minimum tax amount or an amended return pertaining to that return (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to a tax return pursuant to the provisions of this Act (including orders based on it) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and paragraph (3)), a domestic corporation that is a specified corporation must, notwithstanding those provisions, file the return, as specified by Ministry of Finance Order, by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in paragraph (3)) or the matters that are to be stated, or are stated, in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and paragraph (3)) by the method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system connecting, via a telecommunications line, a computer used by the National Tax Agency (including input-output devices; the same applies hereinafter in this paragraph and paragraph (4)) and a computer used by the domestic corporation filing the return) that is used upon notifying the district director in advance as specified by Ministry of Finance Order; provided, however, that the part of the return pertaining to attached documents may be filed by the method of submitting an optical disk or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
      <sup>machine translation, not official</sup>

      **第二項**  前項に規定する特定法人とは、次に掲げる法人をいう。
      <sup>art-82-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-2</sup>
      The term "specified corporation" as prescribed in the preceding paragraph means any of the following corporations:
      <sup>machine translation, not official</sup>

        **一**  当該対象会計年度開始の時における資本金の額又は出資金の額が一億円を超える法人
        <sup>art-82-7/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-2/item-1</sup>
        a corporation whose amount of stated capital or amount of capital contributions as of the beginning of the covered fiscal year exceeds 100 million yen;
        <sup>machine translation, not official</sup>

        **二**  保険業法に規定する相互会社
        <sup>art-82-7/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-2/item-2</sup>
        a mutual company prescribed in the Insurance Business Act;
        <sup>machine translation, not official</sup>

        **三**  投資法人（第一号に掲げる法人を除く。）
        <sup>art-82-7/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-2/item-3</sup>
        an investment corporation (excluding a corporation listed in item (i));
        <sup>machine translation, not official</sup>

        **四**  特定目的会社（第一号に掲げる法人を除く。）
        <sup>art-82-7/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-2/item-4</sup>
        a specific purpose company (excluding a corporation listed in item (i)).
        <sup>machine translation, not official</sup>

      **第三項**  第一項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
      <sup>art-82-7/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-3</sup>
      With regard to a return referred to in paragraph (1) that has been filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based on it) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
      <sup>machine translation, not official</sup>

      **第四項**  第一項本文の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
      <sup>art-82-7/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-4</sup>
      A return referred to in paragraph (1) that has been filed pursuant to the provisions of the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
      <sup>machine translation, not official</sup>

      **第五項**  第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
      <sup>art-82-7/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-7/par-5</sup>
      In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear, as specified by Ministry of Finance Order, in lieu of that statement.
      <sup>machine translation, not official</sup>

### 第八十二条の八（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-82-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8</sup>

      **第一項**  前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
      <sup>art-82-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-1</sup>
      In the case where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.
      <sup>machine translation, not official</sup>

      **第二項**  前項の承認を受けようとする内国法人は、同項の規定の適用を受けることが必要となつた事情、同項の規定による指定を受けようとする期間その他財務省令で定める事項を記載した申請書に財務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第八十二条の六第一項（国際最低課税額に係る確定申告）の規定による申告書の提出期限の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを納税地の所轄税務署長に提出しなければならない。
      <sup>art-82-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-2</sup>
      A domestic corporation seeking to obtain the approval referred to in the preceding paragraph must submit an application form stating the circumstances that made it necessary for it to be subject to the provisions of that paragraph, the period for which it seeks the designation under the provisions of that paragraph and other matters specified by Ministry of Finance Order, with documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment no later than 15 days before the first day of that period (or, in the case where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days before the due date for filing the return under the provisions of Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount), if that due date falls within that period, no later than that first day).
      <sup>machine translation, not official</sup>

      **第三項**  税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
      <sup>art-82-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-3</sup>
      In the case where an application form under the preceding paragraph has been submitted, the district director may deny the application when they find the circumstances referred to in that paragraph pertaining to the application to be inappropriate.
      <sup>machine translation, not official</sup>

      **第四項**  税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知する。
      <sup>art-82-8/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-4</sup>
      In the case where an application form under paragraph (2) has been submitted, the district director, when giving their approval or denying the application, notifies the domestic corporation that made the application to that effect, in writing.
      <sup>machine translation, not official</sup>

      **第五項**  第二項の申請書の提出があつた場合において、当該申請書に記載した第一項の規定による指定を受けようとする期間の開始の日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を同項の期間として同項の規定による指定があつたものと、それぞれみなす。
      <sup>art-82-8/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-5</sup>
      In the case where an application form under paragraph (2) has been submitted, when no disposition of giving approval or denying the application has been made by the first day of the period, stated in the application form, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.
      <sup>machine translation, not official</sup>

      **第六項**  税務署長は、第一項の規定の適用を受けている内国法人につき、前条第一項に規定する電子情報処理組織を使用することが困難でなくなつたと認める場合には、第一項の承認を取り消すことができる。この場合において、その取消しの処分があつたときは、その処分のあつた日の翌日以後の期間につき、その処分の効果が生ずるものとする。
      <sup>art-82-8/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-6</sup>
      When the district director finds that it is no longer difficult for a domestic corporation subject to the provisions of paragraph (1) to use the electronic data processing system prescribed in paragraph (1) of the preceding Article, the district director may rescind the approval referred to in paragraph (1). In this case, when the disposition of rescission has been made, the disposition is to take effect for the period on or after the day following the day on which the disposition was made.
      <sup>machine translation, not official</sup>

      **第七項**  税務署長は、前項の処分をするときは、その処分に係る内国法人に対し、書面によりその旨を通知する。
      <sup>art-82-8/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-7</sup>
      When the district director of the tax office makes a disposition set forth in the preceding paragraph, they notify the domestic corporation related to the disposition to that effect, in writing.
      <sup>machine translation, not official</sup>

      **第八項**  第一項の規定の適用を受けている内国法人は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その提出があつた日の翌日以後の期間については、同項の承認の処分は、その効力を失うものとする。
      <sup>art-82-8/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-8/par-8</sup>
      When a domestic corporation subject to the provisions of paragraph (1) wishes to stop, with regard to returns referred to in paragraph (1) of the preceding Article, being subject to the provisions of paragraph (1), it must submit a report stating to that effect and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment. In this case, when the report has been submitted, the disposition of approval referred to in that paragraph ceases to be effective for the period on or after the day following the day on which it was submitted.
      <sup>machine translation, not official</sup>

### 第八十二条の九（国際最低課税額に係る確定申告による納付） — Payment by Final Return for the International Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-82-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-9</sup>

      **第一項**  第八十二条の六第一項（国際最低課税額に係る確定申告）の規定による申告書を提出した内国法人は、当該申告書に記載した同項第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
      <sup>art-82-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-9/par-1</sup>
      When a domestic corporation that has filed a return under the provisions of Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount) has any amount listed in item (ii) of that paragraph that it stated in the return, it must pay corporation tax equivalent to that amount to the State by the due date for filing the return.
      <sup>machine translation, not official</sup>

### 第八十二条の十（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Covered Fiscal Year
<sup>caption: machine translation, not official</sup>
<sup>art-82-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-10</sup>

      **第一項**  内国法人が、国際最低課税額確定申告書に記載すべき第八十二条の六第一項第一号若しくは第二号（国際最低課税額に係る確定申告）に掲げる金額又は地方法人税法第二十四条の四第一項（国際最低課税額等に係る特定基準法人税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）に記載すべき同項第一号若しくは第二号に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い、その修正申告書又は更正若しくは決定に係る対象会計年度後の各対象会計年度で決定を受けた対象会計年度に係る第八十二条の六第一項第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。以下この条において「申告書記載税額」という。）が過大となる場合には、当該内国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該申告書記載税額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
      <sup>art-82-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-10/par-1</sup>
      In the case where a domestic corporation has filed an amended return, or has received a Reassessment or determination, with regard to the amount listed in Article 82-6, paragraph (1), item (i) or (ii) (Final Returns for the International Minimum Tax Amount) that is to be stated in a Final Return for the international minimum tax amount, or the amount listed in item (i) or (ii) of paragraph (1) of Article 24-4 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the International Minimum Tax Amount, etc.) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the Reassessment or determination, the amount listed in Article 82-6, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the Reassessment or determination pertains (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after that filing or Reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or received notice of the Reassessment or determination, make a request for Reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the Reassessment or determination was received.
      <sup>machine translation, not official</sup>

## 第三節　各対象会計年度の国際最低課税残余額に対する法人税 — Section 3 Corporation Tax on the International Minimum Tax Residual Amount for Each Covered Fiscal Year
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-3</sup>

## 第一款　国際最低課税残余額 — Subsection 1 International Minimum Tax Residual Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-3/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-3/subsec-1</sup>

### 第八十二条の十一
<sup>art-82-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11</sup>

      **第一項**  この節において「国際最低課税残余額」とは、特定多国籍企業グループ等に属する構成会社等である内国法人の各対象会計年度に係る当該特定多国籍企業グループ等の国内グループ国際最低課税残余額に、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員その他これに類する者（以下この項及び次項において「従業員等」という。）の数の合計数のうちに当該内国法人（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員等の数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該構成会社等の有形資産の額の合計額のうちに当該内国法人の有形資産の額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。
      <sup>art-82-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-1</sup>
      The term "international minimum tax residual amount" as used in this Section means the amount calculated by multiplying the domestic group international minimum tax residual amount of a specified multinational enterprise group, etc. for each covered fiscal year of a domestic corporation that is a constituent entity belonging to the specified multinational enterprise group, etc. by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the total number of employees and other persons similar thereto (hereinafter referred to as "employees, etc." in this paragraph and the following paragraph) of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan; the same applies hereinafter in this paragraph) that is accounted for by the number of employees, etc. of the domestic corporation (limited to one whose country of location is Japan; the same applies hereinafter in this paragraph), and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the amounts of tangible assets of those constituent entities that is accounted for by the amount of tangible assets of the domestic corporation.
      <sup>machine translation, not official</sup>

      **第二項**  前項の「国内グループ国際最低課税残余額」とは、各対象会計年度に係る特定多国籍企業グループ等のグループ国際最低課税残余額（第八十二条の三第一項（国際最低課税額）に規定するグループ国際最低課税額から次の各号に掲げる場合の区分に応じ当該各号に定める金額の合計額を控除した残額をいう。）に、当該特定多国籍企業グループ等に属する構成会社等の従業員等の数の合計数のうちに我が国を所在地国とする構成会社等の従業員等の数の合計数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該特定多国籍企業グループ等に属する構成会社等の有形資産の額の合計額のうちに我が国を所在地国とする構成会社等の有形資産の額の合計額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。
      <sup>art-82-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-2</sup>
      The term "domestic group international minimum tax residual amount" as used in the preceding paragraph means the amount calculated by multiplying the group international minimum tax residual amount of a specified multinational enterprise group, etc. for each covered fiscal year (meaning the amount remaining after deducting, from the group international minimum tax amount prescribed in Article 82-3, paragraph (1) (International Minimum Tax Amount), the sum of the amounts specified in the following items in accordance with the categories of cases listed in those items) by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the total number of employees, etc. of the constituent entities belonging to the specified multinational enterprise group, etc. that is accounted for by the total number of employees, etc. of the constituent entities whose country of location is Japan, and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the amounts of tangible assets of the constituent entities belonging to the specified multinational enterprise group, etc. that is accounted for by the sum of the amounts of tangible assets of the constituent entities whose country of location is Japan:
      <sup>machine translation, not official</sup>

        **一**  第八十二条の三第二項に規定する構成会社等に係るグループ国際最低課税額がある場合　当該特定多国籍企業グループ等に属する構成会社等（以下この号において「対象構成会社等」という。）ごとの会社等別国際最低課税額等（同条第一項に規定する会社等別国際最低課税額又は我が国を所在地国とする構成会社等若しくは共同支配会社等に係るこれに相当するものとして政令で定める金額をいう。以下この項において同じ。）に係る国際最低課税額等（同条第一項第一号ロに規定する国際最低課税額等をいう。次号イにおいて同じ。）（次に掲げる場合のいずれかに該当する場合には、当該対象構成会社等ごとの会社等別国際最低課税額等）を合計した金額
        <sup>art-82-11/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-2/item-1</sup>
        in the case where there is a group international minimum tax amount for constituent entities prescribed in Article 82-3, paragraph (2): the amount obtained by totaling, for each constituent entity belonging to the specified multinational enterprise group, etc. (hereinafter referred to as a "relevant constituent entity" in this item), the international minimum tax amount, etc. (meaning the international minimum tax amount, etc. prescribed in paragraph (1), item (i), (b) of that Article; the same applies in (a) of the following item) pertaining to its international minimum tax amount by entity, etc. (meaning the international minimum tax amount by entity prescribed in paragraph (1) of that Article, or the amount specified by Cabinet Order as the equivalent thereof pertaining to a constituent entity or jointly controlled entity, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) (in the case falling under either of the following cases, the international minimum tax amount by entity, etc. of each relevant constituent entity):
        <sup>machine translation, not official</sup>

          **イ**  当該特定多国籍企業グループ等の最終親会社等が当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている場合
          <sup>art-82-11/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-2/item-1/sub-1</sup>
          in the case where the ultimate parent company, etc. of the specified multinational enterprise group, etc. is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity;
          <sup>machine translation, not official</sup>

          **ロ**  当該特定多国籍企業グループ等の最終親会社等が当該対象構成会社等の所有持分を直接に有していない場合であつて、かつ、当該最終親会社等と当該対象構成会社等との間に所有持分の保有を通じて介在する他の構成会社等が当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている場合（当該最終親会社等と当該対象構成会社等との間に所有持分の保有を通じた二以上の連鎖関係がある場合には、当該二以上の連鎖関係のいずれにおいても当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている他の構成会社等が介在する場合に限る。）
          <sup>art-82-11/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-2/item-1/sub-2</sup>
          in the case where the ultimate parent company, etc. of the specified multinational enterprise group, etc. does not directly hold the ownership interest in the relevant constituent entity, and another constituent entity that intervenes between the ultimate parent company, etc. and the relevant constituent entity through the holding of ownership interests is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity (in the case where there are two or more chains of relationship through the holding of ownership interests between the ultimate parent company, etc. and the relevant constituent entity, limited to the case where another constituent entity that is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity intervenes in every one of those two or more chains of relationship).
          <sup>machine translation, not official</sup>

        **二**  第八十二条の三第四項に規定する共同支配会社等に係るグループ国際最低課税額がある場合　当該特定多国籍企業グループ等に係る共同支配会社等ごとの次に掲げる金額の合計額（当該合計額が当該共同支配会社等の会社等別国際最低課税額等を超える場合には、当該会社等別国際最低課税額等）を合計した金額
        <sup>art-82-11/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-2/item-2</sup>
        in the case where there is a group international minimum tax amount for jointly controlled entities, etc. prescribed in Article 82-3, paragraph (4): the amount obtained by totaling, for each jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., the sum of the following amounts (in the case where that sum exceeds the international minimum tax amount by entity, etc. of the jointly controlled entity, etc., that international minimum tax amount by entity, etc.):
        <sup>machine translation, not official</sup>

          **イ**  当該共同支配会社等の会社等別国際最低課税額等に係る国際最低課税額等
          <sup>art-82-11/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-2/item-2/sub-1</sup>
          the international minimum tax amount, etc. pertaining to the international minimum tax amount by entity, etc. of the jointly controlled entity, etc.;
          <sup>machine translation, not official</sup>

          **ロ**  当該共同支配会社等の会社等別国際最低課税額等のうち当該特定多国籍企業グループ等の最終親会社等に帰せられない部分の金額として政令で定めるところにより計算した金額
          <sup>art-82-11/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-2/item-2/sub-2</sup>
          the amount calculated, as specified by Cabinet Order, as the portion of the international minimum tax amount by entity, etc. of the jointly controlled entity, etc. that is not attributable to the ultimate parent company, etc. of the specified multinational enterprise group, etc.
          <sup>machine translation, not official</sup>

      **第三項**  特定多国籍企業グループ等の対象会計年度（以下この項において「判定対象会計年度」という。）が、次の各号に掲げる場合の区分に応じ当該各号に定める対象会計年度開始の日以後五年以内に開始し、かつ、国際的な事業活動の初期の段階にあるものとして政令で定める対象会計年度に該当する場合には、当該判定対象会計年度に係る当該特定多国籍企業グループ等の前項に規定するグループ国際最低課税残余額は、零とする。
      <sup>art-82-11/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-3</sup>
      In the case where a covered fiscal year of a specified multinational enterprise group, etc. (hereinafter referred to as the "target accounting year under examination" in this paragraph) begins within five years on or after the first day of the covered fiscal year specified in each of the following items in accordance with the categories of cases listed in those items, and falls under a covered fiscal year specified by Cabinet Order as one in the initial phase of international business activities, the group international minimum tax residual amount prescribed in the preceding paragraph of the specified multinational enterprise group, etc. for that target accounting year under examination is zero:
      <sup>machine translation, not official</sup>

        **一**  当該特定多国籍企業グループ等が各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税に関する法令の規定が最も早く施行されたと国際的に認められる日として財務省令で定める日から各対象会計年度の国際最低課税残余額に対する法人税又は外国におけるこれに相当する税に関する法令の規定が最も早く施行されたと国際的に認められる日として財務省令で定める日（以下この号及び次号において「国際最低課税残余法人税等施行日」という。）の前日までの間に最初に開始した対象会計年度において特定多国籍企業グループ等に該当する場合　国際最低課税残余法人税等施行日以後最初に開始した対象会計年度
        <sup>art-82-11/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-3/item-1</sup>
        in the case where the specified multinational enterprise group, etc. falls under the category of a specified multinational enterprise group, etc. in the covered fiscal year that first began during the period from the day specified by Ministry of Finance Order as the day internationally recognized as the day on which the provisions of laws and regulations concerning corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, first came into force, to the day preceding the day specified by Ministry of Finance Order as the day internationally recognized as the day on which the provisions of laws and regulations concerning corporation tax on the international minimum tax residual amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, first came into force (hereinafter referred to as the "commencement date for tax on the international minimum tax residual amount" in this item and the following item): the covered fiscal year that first began on or after the commencement date for tax on the international minimum tax residual amount;
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる場合以外の場合　特定多国籍企業グループ等に該当する対象会計年度のうち、国際最低課税残余法人税等施行日以後最初に開始した対象会計年度
        <sup>art-82-11/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-3/item-2</sup>
        in cases other than the case listed in the preceding item: the covered fiscal year that first began on or after the commencement date for tax on the international minimum tax residual amount, out of the covered fiscal years in which the group falls under the category of a specified multinational enterprise group, etc.
        <sup>machine translation, not official</sup>

      **第四項**  特定多国籍企業グループ等の最終親会社等が各対象会計年度において次に掲げる要件その他の財務省令で定める要件を満たしていると国際的に認められる国又は地域として財務大臣が指定する国又は地域を所在地国とする場合には、当該対象会計年度に係る当該特定多国籍企業グループ等の第二項に規定するグループ国際最低課税残余額には、当該グループ国際最低課税残余額のうち当該最終親会社等の所在地国に係る部分の金額として政令で定める金額を含まないものとする。
      <sup>art-82-11/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-4</sup>
      In the case where the country of location of the ultimate parent company, etc. of a specified multinational enterprise group, etc. is a country or region designated by the Minister of Finance as a country or region internationally recognized as meeting, in each covered fiscal year, the following requirements and other requirements specified by Ministry of Finance Order, the group international minimum tax residual amount prescribed in paragraph (2) of the specified multinational enterprise group, etc. for that covered fiscal year does not include the amount specified by Cabinet Order as the portion of that group international minimum tax residual amount pertaining to the country of location of the ultimate parent company, etc.:
      <sup>machine translation, not official</sup>

        **一**  その国又は地域の租税に関する法令（令和八年一月一日において施行されていたものに限る。次号において同じ。）において、百分の二十以上の税率により会社等の所得に対する租税を課することとされていること。
        <sup>art-82-11/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-4/item-1</sup>
        the laws and regulations of that country or region concerning taxation (limited to those in force as of January 1, 2026; the same applies in the following item) provide for the imposition of a tax on the income of companies, etc. at a tax rate of 20 percent or more;
        <sup>machine translation, not official</sup>

        **二**  その国又は地域の租税に関する法令において、自国内最低課税額に係る税を課することとされていること、又は会社等の所得に対する租税の額が当該会社等の当期純損益金額（第八十二条第二十六号（定義）に規定する当期純損益金額をいう。以下この号において同じ。）に照らして過少であると認められる場合において租税の適正な負担を求めるため当該会社等の各対象会計年度に係る当期純損益金額を基礎として計算した金額に対して百分の十五以上の税率により租税（自国内最低課税額に係る税を除く。）を課することとされていること。
        <sup>art-82-11/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-4/item-2</sup>
        the laws and regulations of that country or region concerning taxation provide for the imposition of a tax on a domestic minimum top-up amount, or provide that, in the case where the amount of tax on the income of a company, etc. is found to be too small in light of the net income or loss for the fiscal year of the company, etc. (meaning the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) (Definitions); the same applies hereinafter in this item), a tax (excluding a tax on a domestic minimum top-up amount) is imposed, in order to seek an appropriate tax burden, at a tax rate of 15 percent or more on the amount calculated on the basis of the net income or loss for the fiscal year of the company, etc. for each covered fiscal year.
        <sup>machine translation, not official</sup>

      **第五項**  前項の規定は、同項の特定多国籍企業グループ等の同項の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該特定多国籍企業グループ等の第二項に規定するグループ国際最低課税残余額の計算につき前項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）に限り、適用する。
      <sup>art-82-11/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-5</sup>
      The provisions of the preceding paragraph apply only in the case where the group international minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is sought with regard to the calculation of the group international minimum tax residual amount prescribed in paragraph (2) of the specified multinational enterprise group, etc.; the same applies hereinafter in this paragraph) for each covered fiscal year referred to in that paragraph of the specified multinational enterprise group, etc. referred to in that paragraph have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).
      <sup>machine translation, not official</sup>

      **第六項**  会社等について、当該会社等の各対象会計年度に係る収入等（第八十二条第五号に規定する収入等をいう。以下この項において同じ。）のうちに特定収入等（同号イ又はロに掲げる収入等をいう。以下この項において同じ。）とその他の収入等（特定収入等以外の収入等をいう。以下この項において同じ。）がある場合には、特定収入等のみを有する導管会社等とその他の収入等のみを有する導管会社等以外の会社等があるものとみなして、第二項に規定する国内グループ国際最低課税残余額の計算を行うものとする。
      <sup>art-82-11/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-6</sup>
      With regard to a company, etc., in the case where the revenue, etc. (meaning the revenue, etc. prescribed in Article 82, item (v); the same applies hereinafter in this paragraph) for each covered fiscal year of the company, etc. includes specified revenue, etc. (meaning revenue, etc. listed in (a) or (b) of that item; the same applies hereinafter in this paragraph) and other revenue, etc. (meaning revenue, etc. other than specified revenue, etc.; the same applies hereinafter in this paragraph), the calculation of the domestic group international minimum tax residual amount prescribed in paragraph (2) is to be made by deeming that there are a flow-through entity having only the specified revenue, etc. and a company, etc. other than a flow-through entity having only the other revenue, etc.
      <sup>machine translation, not official</sup>

      **第七項**  財務大臣は、第四項の規定により国又は地域を指定したときは、これを告示する。
      <sup>art-82-11/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-7</sup>
      When the Minister of Finance has designated a country or region pursuant to the provisions of paragraph (4), they make a public notification thereof.
      <sup>machine translation, not official</sup>

      **第八項**  我が国を所在地国とする導管会社等がある場合における国際最低課税残余額の計算その他第一項及び第二項の計算並びに第三項から第六項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-82-11/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-11/par-8</sup>
      The calculation of the international minimum tax residual amount in the case where there is a flow-through entity whose country of location is Japan, and other necessary matters concerning the calculation under paragraphs (1) and (2) and the application of the provisions of paragraphs (3) through (6), are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第二款　課税標準 — Subsection 2 Tax Base
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-3/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-3/subsec-2</sup>

### 第八十二条の十二
<sup>art-82-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-12</sup>

      **第一項**  内国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の課税標準は、各対象会計年度の内国法人に係る課税標準国際最低課税残余額とする。
      <sup>art-82-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-12/par-1</sup>
      The tax base of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a domestic corporation is the tax base international minimum tax residual amount pertaining to a domestic corporation for each covered fiscal year.
      <sup>machine translation, not official</sup>

      **第二項**  各対象会計年度の内国法人に係る課税標準国際最低課税残余額は、各対象会計年度の国際最低課税残余額とする。
      <sup>art-82-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-12/par-2</sup>
      The tax base international minimum tax residual amount pertaining to a domestic corporation for each covered fiscal year is the international minimum tax residual amount for each covered fiscal year.
      <sup>machine translation, not official</sup>

## 第三款　税額の計算 — Subsection 3 Calculation of Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-3/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-3/subsec-3</sup>

### 第八十二条の十三
<sup>art-82-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-13</sup>

      **第一項**  内国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の額は、各対象会計年度の内国法人に係る課税標準国際最低課税残余額に百分の九十・七の税率を乗じて計算した金額とする。
      <sup>art-82-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-13/par-1</sup>
      The amount of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base international minimum tax residual amount pertaining to a domestic corporation for each covered fiscal year by a tax rate of 90.7 percent.
      <sup>machine translation, not official</sup>

## 第四款　申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-3/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-3/subsec-4</sup>

### 第八十二条の十四（国際最低課税残余額に係る確定申告） — Final Returns for the International Minimum Tax Residual Amount
<sup>caption: machine translation, not official</sup>
<sup>art-82-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-14</sup>

      **第一項**  特定多国籍企業グループ等に属する内国法人は、各対象会計年度終了の日の翌日から一年三月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
      <sup>art-82-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-14/par-1</sup>
      A domestic corporation belonging to a specified multinational enterprise group, etc. must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):
      <sup>machine translation, not official</sup>

        **一**  当該対象会計年度の課税標準である内国法人に係る課税標準国際最低課税残余額
        <sup>art-82-14/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-14/par-1/item-1</sup>
        the tax base international minimum tax residual amount pertaining to a domestic corporation that is to be used as the tax base for the covered fiscal year;
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる内国法人に係る課税標準国際最低課税残余額につき前条の規定を適用して計算した法人税の額
        <sup>art-82-14/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-14/par-1/item-2</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base international minimum tax residual amount pertaining to a domestic corporation listed in the preceding item; and
        <sup>machine translation, not official</sup>

        **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-82-14/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-14/par-1/item-3</sup>
        the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第二項**  特定多国籍企業グループ等に属する内国法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該内国法人又は当該特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下この項において同じ。）若しくは当該特定多国籍企業グループ等に係る共同支配会社等であつた他の内国法人若しくは外国法人が第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用を受けていなかつた場合に限る。）には、当該内国法人の当該最初に提出すべき対象会計年度に係る前項の規定の適用については、同項中「一年三月」とあるのは、「一年六月」とする。
      <sup>art-82-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-14/par-2</sup>
      In the case where a domestic corporation belonging to a specified multinational enterprise group, etc. files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the domestic corporation, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc., or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the domestic corporation is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".
      <sup>machine translation, not official</sup>

      **第三項**  第一項の規定による申告書には、当該対象会計年度の特定多国籍企業グループ等の最終親会社等の連結等財務諸表その他の財務省令で定める書類を添付しなければならない。
      <sup>art-82-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-14/par-3</sup>
      A return under the provisions of paragraph (1) must be accompanied by the consolidated financial statements, etc. of the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year and other documents specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

### 第八十二条の十五（電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System
<sup>caption: machine translation, not official</sup>
<sup>art-82-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-15</sup>

      **第一項**  第八十二条の七第二項（電子情報処理組織による申告）に規定する特定法人である内国法人は、前条第一項又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、国際最低課税残余額確定申告書若しくは当該申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び次項において「添付書類」という。）を添付して行うこととされている各対象会計年度の国際最低課税残余額に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（次項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び次項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
      <sup>art-82-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-15/par-1</sup>
      With regard to the filing of a return for corporation tax on the international minimum tax residual amount for each covered fiscal year that, pursuant to the provisions of paragraph (1) of the preceding Article or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of a Final Return for the international minimum tax residual amount or an amended return pertaining to that return (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to a tax return pursuant to the provisions of this Act (including orders based on it) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and the following paragraph), a domestic corporation that is a specified corporation prescribed in Article 82-7, paragraph (2) (Filing of Returns via Electronic Data Processing System) must, notwithstanding those provisions, file the return, as specified by Ministry of Finance Order, by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in the following paragraph) or the matters that are to be stated, or are stated, in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and the following paragraph) by the method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system connecting, via a telecommunications line, a computer used by the National Tax Agency (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) and a computer used by the domestic corporation filing the return) that is used upon notifying the district director in advance as specified by Ministry of Finance Order; provided, however, that the part of the return pertaining to attached documents may be filed by the method of submitting an optical disk or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
      <sup>art-82-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-15/par-2</sup>
      With regard to a return referred to in the preceding paragraph that has been filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based on it) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
      <sup>machine translation, not official</sup>

      **第三項**  第一項本文の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
      <sup>art-82-15/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-15/par-3</sup>
      A return referred to in paragraph (1) that has been filed pursuant to the provisions of the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
      <sup>machine translation, not official</sup>

      **第四項**  第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
      <sup>art-82-15/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-15/par-4</sup>
      In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear, as specified by Ministry of Finance Order, in lieu of that statement.
      <sup>machine translation, not official</sup>

### 第八十二条の十六（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-82-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-16</sup>

      **第一項**  前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
      <sup>art-82-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-16/par-1</sup>
      In the case where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.
      <sup>machine translation, not official</sup>

      **第二項**  第八十二条の八第二項から第五項まで（電子情報処理組織による申告が困難である場合の特例）の規定は前項の承認について、同条第六項から第八項までの規定は前項の規定の適用を受けている内国法人について、それぞれ準用する。この場合において、同条第二項中「同項の規定の」とあるのは「第八十二条の十六第一項（電子情報処理組織による申告が困難である場合の特例）の規定の」と、「第八十二条の六第一項（国際最低課税額」とあるのは「第八十二条の十四第一項（国際最低課税残余額」と、同条第五項中「第一項」とあるのは「第八十二条の十六第一項」と、同条第六項中「前条第一項」とあるのは「第八十二条の十五第一項（電子情報処理組織による申告）」と、「第一項の承認」とあるのは「第八十二条の十六第一項の承認」と、同条第八項中「前条第一項」とあるのは「第八十二条の十五第一項」と、「つき第一項」とあるのは「つき第八十二条の十六第一項」と読み替えるものとする。
      <sup>art-82-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-16/par-2</sup>
      The provisions of Article 82-8, paragraphs (2) through (5) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult) apply mutatis mutandis to the approval referred to in the preceding paragraph, and the provisions of paragraphs (6) through (8) of that Article apply mutatis mutandis to a domestic corporation subject to the provisions of the preceding paragraph. In this case, the phrase "subject to the provisions of that paragraph" in paragraph (2) of that Article is deemed to be replaced with "subject to the provisions of Article 82-16, paragraph (1) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)"; the phrase "Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount)" is deemed to be replaced with "Article 82-14, paragraph (1) (Final Returns for the International Minimum Tax Residual Amount)"; the phrase "paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 82-16, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (6) of that Article is deemed to be replaced with "Article 82-15, paragraph (1) (Filing of Returns via Electronic Data Processing System)"; the phrase "the approval referred to in paragraph (1)" is deemed to be replaced with "the approval referred to in Article 82-16, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (8) of that Article is deemed to be replaced with "Article 82-15, paragraph (1)"; and the phrase "being subject to the provisions of paragraph (1)" is deemed to be replaced with "being subject to the provisions of Article 82-16, paragraph (1)".
      <sup>machine translation, not official</sup>

### 第八十二条の十七（国際最低課税残余額に係る確定申告による納付） — Payment by Final Return for the International Minimum Tax Residual Amount
<sup>caption: machine translation, not official</sup>
<sup>art-82-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-17</sup>

      **第一項**  第八十二条の十四第一項（国際最低課税残余額に係る確定申告）の規定による申告書を提出した内国法人は、当該申告書に記載した同項第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
      <sup>art-82-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-17/par-1</sup>
      When a domestic corporation that has filed a return under the provisions of Article 82-14, paragraph (1) (Final Returns for the International Minimum Tax Residual Amount) has any amount listed in item (ii) of that paragraph that it stated in the return, it must pay corporation tax equivalent to that amount to the State by the due date for filing the return.
      <sup>machine translation, not official</sup>

### 第八十二条の十八（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Covered Fiscal Year
<sup>caption: machine translation, not official</sup>
<sup>art-82-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-18</sup>

      **第一項**  内国法人が、国際最低課税残余額確定申告書に記載すべき第八十二条の十四第一項第一号若しくは第二号（国際最低課税残余額に係る確定申告）に掲げる金額又は地方法人税法第二十四条の四第三項（国際最低課税額等に係る特定基準法人税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）に記載すべき同項第一号若しくは第二号に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い、その修正申告書又は更正若しくは決定に係る対象会計年度後の各対象会計年度で決定を受けた対象会計年度に係る第八十二条の十四第一項第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。以下この条において「申告書記載税額」という。）が過大となる場合には、当該内国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該申告書記載税額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
      <sup>art-82-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-18/par-1</sup>
      In the case where a domestic corporation has filed an amended return, or has received a Reassessment or determination, with regard to the amount listed in Article 82-14, paragraph (1), item (i) or (ii) (Final Returns for the International Minimum Tax Residual Amount) that is to be stated in a Final Return for the international minimum tax residual amount, or the amount listed in item (i) or (ii) of paragraph (3) of Article 24-4 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the International Minimum Tax Amount, etc.) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the Reassessment or determination, the amount listed in Article 82-14, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the Reassessment or determination pertains (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after that filing or Reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or the day on which it received notice of the Reassessment or determination, make a request for Reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the Reassessment or determination was received.
      <sup>machine translation, not official</sup>

## 第四節　各対象会計年度の国内最低課税額に対する法人税 — Section 4 Corporation Tax on the Domestic Minimum Tax Amount for Each Covered Fiscal Year
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-4</sup>

## 第一款　国内最低課税額 — Subsection 1 Domestic Minimum Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-4/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-4/subsec-1</sup>

### 第八十二条の十九
<sup>art-82-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19</sup>

      **第一項**  この節において「国内最低課税額」とは、次の各号に掲げる内国法人の区分に応じ当該各号に定める金額をいう。
      <sup>art-82-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-1</sup>
      The term "domestic minimum tax amount" as used in this Section means the amount specified in each of the following items in accordance with the category of domestic corporation listed in that item:
      <sup>machine translation, not official</sup>

        **一**  各対象会計年度において特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この号において同じ。）である内国法人又は過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等であつた内国法人で当該対象会計年度において当該構成会社等でないもの　当該対象会計年度における構成会社等に係る国内最低課税額
        <sup>art-82-19/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-1/item-1</sup>
        a domestic corporation that is a constituent entity (limited to one whose country of location is Japan; the same applies hereinafter in this item) belonging to a specified multinational enterprise group, etc. in each covered fiscal year, or a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the constituent entity in the covered fiscal year: the domestic minimum tax amount pertaining to a constituent entity for the covered fiscal year;
        <sup>machine translation, not official</sup>

        **二**  各対象会計年度において特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。以下この号において同じ。）である内国法人又は過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等であつた内国法人で当該対象会計年度において当該共同支配会社等でないもの　当該対象会計年度における共同支配会社等に係る国内最低課税額
        <sup>art-82-19/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-1/item-2</sup>
        a domestic corporation that is a jointly controlled entity, etc. (limited to one whose country of location is Japan; the same applies hereinafter in this item) pertaining to a specified multinational enterprise group, etc. in each covered fiscal year, or a domestic corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year: the domestic minimum tax amount pertaining to a jointly controlled entity, etc. for the covered fiscal year.
        <sup>machine translation, not official</sup>

      **第二項**  前項第一号に規定する構成会社等に係る国内最低課税額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
      <sup>art-82-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2</sup>
      The domestic minimum tax amount pertaining to a constituent entity prescribed in item (i) of the preceding paragraph means the amount specified in each of the following items in accordance with the category of cases listed in that item:
      <sup>machine translation, not official</sup>

        **一**  各対象会計年度に係る特定多国籍企業グループ等に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ、当該対象会計年度において当該特定多国籍企業グループ等に係る国内グループ純所得の金額（我が国に係る第八十二条の三第二項第一号イ（１）（国際最低課税額）に規定する国別グループ純所得の金額をいう。以下この項において同じ。）がある場合　前項第一号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつては、ロに掲げる金額の合計額）
        <sup>art-82-19/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1</sup>
        in the case where the domestic effective tax rate prescribed in (a)(3) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is below the base tax rate, and there is an amount of domestic group net income (meaning the amount of jurisdictional group net income prescribed in Article 82-3, paragraph (2), item (i)(a)(1) (International Minimum Tax Amount) pertaining to Japan; the same applies hereinafter in this paragraph) pertaining to the specified multinational enterprise group, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in item (i) of the preceding paragraph (for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (b)):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当期グループ国内最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）に、前項第一号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額（（３）に規定する国内実効税率を計算するための基準とすべき税の額として構成会社等の各対象会計年度の第八十二条第二十六号（定義）に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。以下この項及び第九項第一号イにおいて同じ。）が当該対象会計年度に係る個別基準税額（個別計算所得等の金額に基準税率を乗じて計算した金額をいう。以下この項及び第五項において同じ。）を下回る場合のその下回る部分の金額が、我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
          <sup>art-82-19/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-1</sup>
          the amount calculated by multiplying the current group domestic minimum tax amount for the covered fiscal year (meaning the amount calculated by multiplying the amount remaining after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)) by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount (meaning the amount calculated, as specified by Cabinet Order, as the amount of tax that is to be the basis for calculating the domestic effective tax rate prescribed in (3), taking into account the amount of covered taxes in Japan pertaining to the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) (Definitions) of a constituent entity for each covered fiscal year and other circumstances; the same applies hereinafter in this paragraph and in paragraph (9), item (i)(a)) of the domestic corporation listed in item (i) of the preceding paragraph for the covered fiscal year falls below the individual base tax amount (meaning the amount calculated by multiplying the individual computed income, etc. by the base tax rate; the same applies hereinafter in this paragraph and paragraph (5)) for the covered fiscal year;
          <sup>machine translation, not official</sup>

            **（１）**  国内グループ純所得の金額
            <sup>art-82-19/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-1/sub2-1</sup>
            the amount of domestic group net income;
            <sup>machine translation, not official</sup>

            **（２）**  我が国に係る第八十二条の三第二項第一号イ（２）に掲げる金額
            <sup>art-82-19/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-1/sub2-2</sup>
            the amount listed in Article 82-3, paragraph (2), item (i)(a)(2) pertaining to Japan;
            <sup>machine translation, not official</sup>

            **（３）**  基準税率から当該対象会計年度に係る国内実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において国内グループ純所得の金額がある場合において、過去対象会計年度のうちに（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
            <sup>art-82-19/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-1/sub2-3</sup>
            the ratio obtained by deducting, from the base tax rate, the domestic effective tax rate for the covered fiscal year (meaning the ratio of the amount listed in (i) (in the case where the amount listed in (i) for the covered fiscal year exceeds zero and there is an amount of domestic group net income in the covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) is below zero, the amount remaining after deducting the amount specified by Cabinet Order as the portion carried forward to the covered fiscal year out of the amount by which the amount listed in (i) for that past covered fiscal year is below zero, and in the case where the amount listed in (i) for the covered fiscal year is below zero, zero) to the amount listed in (ii); the same applies in the following item):
            <sup>machine translation, not official</sup>

              **（ｉ）**  国内グループ調整後対象租税額（我が国を所在地国とする全ての構成会社等の当該対象会計年度に係る国内調整後対象租税額の合計額をいう。第三号において同じ。）
              <sup>art-82-19/par-2/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-1/sub2-3/sub3-1</sup>
              the domestic group adjusted covered tax amount (meaning the sum of the domestic adjusted covered tax amounts for the covered fiscal year of all constituent entities whose country of location is Japan; the same applies in item (iii));
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  国内グループ純所得の金額
              <sup>art-82-19/par-2/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-1/sub2-3/sub3-2</sup>
              the amount of domestic group net income.
              <sup>machine translation, not official</sup>

          **ロ**  過去対象会計年度ごとの再計算グループ国内最低課税額（過去対象会計年度の当期グループ国内最低課税額に満たない金額として政令で定める金額をいう。次号イ、第三号イ及び次項において同じ。）に過去帰属割合（前項第一号に掲げる内国法人の当該過去対象会計年度に係る国内調整後対象租税額が当該過去対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該過去対象会計年度において我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合をいう。次号イ及び第三号イにおいて同じ。）を乗じて計算した金額
          <sup>art-82-19/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-2</sup>
          the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year (meaning the amount specified by Cabinet Order as the shortfall from the current group domestic minimum tax amount for a past covered fiscal year; the same applies in (a) of the following item, (a) of item (iii) and the following paragraph) by the past attribution ratio (meaning the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan in that past covered fiscal year that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in item (i) of the preceding paragraph for that past covered fiscal year falls below the individual base tax amount for that past covered fiscal year; the same applies in (a) of the following item and (a) of item (iii));
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額（当該内国法人に係る個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国内最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
          <sup>art-82-19/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-1/sub-3</sup>
          the domestic minimum tax amount on undistributed income (meaning the amount specified by Cabinet Order as the domestic minimum tax amount corresponding to the portion of the individual computed income pertaining to the domestic corporation that has not been distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (iii)) pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
          <sup>machine translation, not official</sup>

        **二**  各対象会計年度に係る特定多国籍企業グループ等に係る国内実効税率が基準税率以上であり、かつ、当該対象会計年度において当該特定多国籍企業グループ等に係る国内グループ純所得の金額がある場合　前項第一号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつては、イに掲げる金額の合計額）
        <sup>art-82-19/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-2</sup>
        in the case where the domestic effective tax rate pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is equal to or more than the base tax rate, and there is an amount of domestic group net income pertaining to the specified multinational enterprise group, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in item (i) of the preceding paragraph (for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (a)):
        <sup>machine translation, not official</sup>

          **イ**  過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
          <sup>art-82-19/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-2/sub-1</sup>
          the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
          <sup>art-82-19/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-2/sub-2</sup>
          the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
          <sup>machine translation, not official</sup>

        **三**  各対象会計年度に係る特定多国籍企業グループ等に係る国内グループ純所得の金額がない場合　前項第一号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度の我が国に係る第八十二条の三第二項第三号ハに規定する特定国別調整後対象租税額を超える場合にあつては次に掲げる金額の合計額とし、過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつてはイに掲げる金額の合計額とする。）
        <sup>art-82-19/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-3</sup>
        in the case where there is no amount of domestic group net income pertaining to the specified multinational enterprise group, etc. for each covered fiscal year: the sum of the amounts listed in (a) and (b) pertaining to the domestic corporation listed in item (i) of the preceding paragraph (in the case where the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (2), item (iii)(c) pertaining to Japan for the covered fiscal year, the sum of the following amounts, and for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (a)):
        <sup>machine translation, not official</sup>

          **イ**  過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
          <sup>art-82-19/par-2/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-3/sub-1</sup>
          the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
          <sup>art-82-19/par-2/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-3/sub-2</sup>
          the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の我が国に係る第八十二条の三第二項第三号ハに規定する特定国別調整後対象租税額を控除した残額に、前項第一号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
          <sup>art-82-19/par-2/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-2/item-3/sub-3</sup>
          the amount calculated by multiplying the amount remaining after deducting the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (2), item (iii)(c) pertaining to Japan for the covered fiscal year from the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero, by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in item (i) of the preceding paragraph for the covered fiscal year falls below the individual base tax amount for the covered fiscal year.
          <sup>machine translation, not official</sup>

      **第三項**  前項各号の特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人が過去対象会計年度において合併により解散した場合又は過去対象会計年度において当該内国法人の残余財産が確定した場合において、各対象会計年度における当該内国法人に係る同項第一号ロ、第二号イ又は第三号イに掲げる金額があるときは、同項の規定にかかわらず、これらの金額は、再計算グループ国内最低課税額に係る過去対象会計年度として政令で定めるものにおける当該内国法人の同項に規定する構成会社等に係る国内最低課税額に含むものとする。
      <sup>art-82-19/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-3</sup>
      In the case where a domestic corporation that was a constituent entity (limited to one whose country of location is Japan) belonging to the specified multinational enterprise group, etc. referred to in any of the items of the preceding paragraph has dissolved due to a merger in a past covered fiscal year, or there has been a determination of residual assets of the domestic corporation in a past covered fiscal year, if there is any amount listed in item (i)(b), item (ii)(a) or item (iii)(a) of that paragraph pertaining to the domestic corporation in each covered fiscal year, notwithstanding the provisions of that paragraph, those amounts are to be included in the domestic minimum tax amount pertaining to a constituent entity prescribed in that paragraph of the domestic corporation for the past covered fiscal year specified by Cabinet Order as the past covered fiscal year pertaining to the recalculated group domestic minimum tax amount.
      <sup>machine translation, not official</sup>

      **第四項**  第八十二条の三第三項の規定は、第二項各号の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第二項及び第三項（国内最低課税額）」と読み替えるものとする。
      <sup>art-82-19/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-4</sup>
      The provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group, etc. referred to in any of the items of paragraph (2), there is a specified constituent entity prescribed in paragraph (3) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraphs (2) and (3) (Domestic Minimum Tax Amount)".
      <sup>machine translation, not official</sup>

      **第五項**  第一項第二号に規定する共同支配会社等に係る国内最低課税額とは、特定多国籍企業グループ等に係る共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等ごとに次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
      <sup>art-82-19/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5</sup>
      The domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in paragraph (1), item (ii) means the amount specified in each of the following items in accordance with the category of cases listed in that item, for each jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc.:
      <sup>machine translation, not official</sup>

        **一**  各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ、当該対象会計年度において当該共同支配会社等及び当該他の共同支配会社等に係る国内グループ純所得の金額（我が国に係る第八十二条の三第四項第一号イ（１）に規定する国別グループ純所得の金額をいう。以下この項において同じ。）がある場合　第一項第二号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつては、ロに掲げる金額の合計額）
        <sup>art-82-19/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1</sup>
        in the case where the domestic effective tax rate prescribed in (a)(3) pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc. is below the base tax rate, and there is an amount of domestic group net income (meaning the amount of jurisdictional group net income prescribed in Article 82-3, paragraph (4), item (i)(a)(1) pertaining to Japan; the same applies hereinafter in this paragraph) pertaining to the jointly controlled entity, etc. and the other jointly controlled entities, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in paragraph (1), item (ii) (for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (b)):
        <sup>machine translation, not official</sup>

          **イ**  当該対象会計年度の当期グループ国内最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）に、第一項第二号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額（（３）に規定する国内実効税率を計算するための基準とすべき税の額として共同支配会社等の各対象会計年度の第八十二条第二十六号に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。以下この項において同じ。）が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該他の共同支配会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
          <sup>art-82-19/par-5/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-1</sup>
          the amount calculated by multiplying the current group domestic minimum tax amount for the covered fiscal year (meaning the amount calculated by multiplying the amount remaining after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)) by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount (meaning the amount calculated, as specified by Cabinet Order, as the amount of tax that is to be the basis for calculating the domestic effective tax rate prescribed in (3), taking into account the amount of covered taxes in Japan pertaining to the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) of a jointly controlled entity, etc. for each covered fiscal year and other circumstances; the same applies hereinafter in this paragraph) of the domestic corporation listed in paragraph (1), item (ii) for the covered fiscal year falls below the individual base tax amount for the covered fiscal year;
          <sup>machine translation, not official</sup>

            **（１）**  国内グループ純所得の金額
            <sup>art-82-19/par-5/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-1/sub2-1</sup>
            the amount of domestic group net income;
            <sup>machine translation, not official</sup>

            **（２）**  我が国に係る第八十二条の三第四項第一号イ（２）に掲げる金額
            <sup>art-82-19/par-5/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-1/sub2-2</sup>
            the amount listed in Article 82-3, paragraph (4), item (i)(a)(2) pertaining to Japan;
            <sup>machine translation, not official</sup>

            **（３）**  基準税率から当該対象会計年度に係る国内実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において国内グループ純所得の金額がある場合において、過去対象会計年度のうちに（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
            <sup>art-82-19/par-5/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-1/sub2-3</sup>
            the ratio obtained by deducting, from the base tax rate, the domestic effective tax rate for the covered fiscal year (meaning the ratio of the amount listed in (i) (in the case where the amount listed in (i) for the covered fiscal year exceeds zero and there is an amount of domestic group net income in the covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) is below zero, the amount remaining after deducting the amount specified by Cabinet Order as the portion carried forward to the covered fiscal year out of the amount by which the amount listed in (i) for that past covered fiscal year is below zero, and in the case where the amount listed in (i) for the covered fiscal year is below zero, zero) to the amount listed in (ii); the same applies in the following item):
            <sup>machine translation, not official</sup>

              **（ｉ）**  国内グループ調整後対象租税額（当該共同支配会社等及び当該他の共同支配会社等の当該対象会計年度に係る国内調整後対象租税額の合計額をいう。第三号において同じ。）
              <sup>art-82-19/par-5/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-1/sub2-3/sub3-1</sup>
              the domestic group adjusted covered tax amount (meaning the sum of the domestic adjusted covered tax amounts for the covered fiscal year of the jointly controlled entity, etc. and the other jointly controlled entities, etc.; the same applies in item (iii));
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  国内グループ純所得の金額
              <sup>art-82-19/par-5/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-1/sub2-3/sub3-2</sup>
              the amount of domestic group net income.
              <sup>machine translation, not official</sup>

          **ロ**  過去対象会計年度ごとの再計算グループ国内最低課税額（過去対象会計年度の当期グループ国内最低課税額に満たない金額として政令で定める金額をいう。次号イ、第三号イ及び次項において同じ。）に過去帰属割合（第一項第二号に掲げる内国法人の当該過去対象会計年度に係る国内調整後対象租税額が当該過去対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等（当該過去対象会計年度においてその所在地国が我が国であるものに限る。）の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合をいう。次号イ及び第三号イにおいて同じ。）を乗じて計算した金額
          <sup>art-82-19/par-5/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-2</sup>
          the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year (meaning the amount specified by Cabinet Order as the shortfall from the current group domestic minimum tax amount for a past covered fiscal year; the same applies in (a) of the following item, (a) of item (iii) and the following paragraph) by the past attribution ratio (meaning the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. (limited to those whose country of location was Japan in that past covered fiscal year) that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in paragraph (1), item (ii) for that past covered fiscal year falls below the individual base tax amount for that past covered fiscal year; the same applies in (a) of the following item and (a) of item (iii));
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額（当該内国法人に係る個別計算所得金額のうち当該内国法人に係る他の共同支配会社等に分配されなかつた部分に対応する国内最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
          <sup>art-82-19/par-5/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-1/sub-3</sup>
          the domestic minimum tax amount on undistributed income (meaning the amount specified by Cabinet Order as the domestic minimum tax amount corresponding to the portion of the individual computed income pertaining to the domestic corporation that has not been distributed to the other jointly controlled entities, etc. pertaining to the domestic corporation; the same applies in (b) of the following item and (b) of item (iii)) pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
          <sup>machine translation, not official</sup>

        **二**  各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内実効税率が基準税率以上であり、かつ、当該対象会計年度において当該共同支配会社等及び当該他の共同支配会社等に係る国内グループ純所得の金額がある場合　第一項第二号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつては、イに掲げる金額の合計額）
        <sup>art-82-19/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-2</sup>
        in the case where the domestic effective tax rate pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc. is equal to or more than the base tax rate, and there is an amount of domestic group net income pertaining to the jointly controlled entity, etc. and the other jointly controlled entities, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in paragraph (1), item (ii) (for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (a)):
        <sup>machine translation, not official</sup>

          **イ**  過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
          <sup>art-82-19/par-5/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-2/sub-1</sup>
          the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
          <sup>art-82-19/par-5/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-2/sub-2</sup>
          the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
          <sup>machine translation, not official</sup>

        **三**  各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内グループ純所得の金額がない場合　第一項第二号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度の我が国に係る第八十二条の三第四項第三号ハに規定する特定国別調整後対象租税額を超える場合にあつては次に掲げる金額の合計額とし、過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつてはイに掲げる金額の合計額とする。）
        <sup>art-82-19/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-3</sup>
        in the case where there is no amount of domestic group net income pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc.: the sum of the amounts listed in (a) and (b) pertaining to the domestic corporation listed in paragraph (1), item (ii) (in the case where the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (4), item (iii)(c) pertaining to Japan for the covered fiscal year, the sum of the following amounts, and for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (a)):
        <sup>machine translation, not official</sup>

          **イ**  過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
          <sup>art-82-19/par-5/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-3/sub-1</sup>
          the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
          <sup>machine translation, not official</sup>

          **ロ**  当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
          <sup>art-82-19/par-5/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-3/sub-2</sup>
          the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
          <sup>machine translation, not official</sup>

          **ハ**  当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の我が国に係る第八十二条の三第四項第三号ハに規定する特定国別調整後対象租税額を控除した残額に、第一項第二号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該他の共同支配会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
          <sup>art-82-19/par-5/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-5/item-3/sub-3</sup>
          the amount calculated by multiplying the amount remaining after deducting the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (4), item (iii)(c) pertaining to Japan for the covered fiscal year from the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero, by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in paragraph (1), item (ii) for the covered fiscal year falls below the individual base tax amount for the covered fiscal year.
          <sup>machine translation, not official</sup>

      **第六項**  前項各号の特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人が過去対象会計年度において合併により解散した場合又は過去対象会計年度において当該内国法人の残余財産が確定した場合において、各対象会計年度における当該内国法人に係る同項第一号ロ、第二号イ又は第三号イに掲げる金額があるときは、同項の規定にかかわらず、これらの金額は、再計算グループ国内最低課税額に係る過去対象会計年度として政令で定めるものにおける当該内国法人の同項に規定する共同支配会社等に係る国内最低課税額に含むものとする。
      <sup>art-82-19/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-6</sup>
      In the case where a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. referred to in any of the items of the preceding paragraph has dissolved due to a merger in a past covered fiscal year, or there has been a determination of residual assets of the domestic corporation in a past covered fiscal year, if there is any amount listed in item (i)(b), item (ii)(a) or item (iii)(a) of that paragraph pertaining to the domestic corporation in each covered fiscal year, notwithstanding the provisions of that paragraph, those amounts are to be included in the domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in that paragraph of the domestic corporation for the past covered fiscal year specified by Cabinet Order as the past covered fiscal year pertaining to the recalculated group domestic minimum tax amount.
      <sup>machine translation, not official</sup>

      **第七項**  第八十二条の三第五項の規定は、第五項各号の特定多国籍企業グループ等に係る共同支配会社等又は当該共同支配会社等に係る他の共同支配会社等のうちにその所在地国を我が国とする同条第五項に規定する特定共同支配会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第五項及び第六項（国内最低課税額）」と読み替えるものとする。
      <sup>art-82-19/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-7</sup>
      The provisions of Article 82-3, paragraph (5) apply mutatis mutandis in the case where, among the jointly controlled entities, etc. pertaining to the specified multinational enterprise group, etc. referred to in any of the items of paragraph (5) or the other jointly controlled entities, etc. pertaining to those jointly controlled entities, etc., there is a specified jointly controlled entity prescribed in paragraph (5) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraphs (5) and (6) (Domestic Minimum Tax Amount)".
      <sup>machine translation, not official</sup>

      **第八項**  特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限るものとし、各種投資会社等を除く。）である内国法人が各対象会計年度において次に掲げる要件の全てを満たす場合には、当該対象会計年度の当該内国法人に係る第二項第一号イに規定する当期グループ国内最低課税額は、零とする。
      <sup>art-82-19/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-8</sup>
      In the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one whose country of location is Japan, and excluding an investment entity, etc.) meets all of the following requirements in each covered fiscal year, the current group domestic minimum tax amount for the covered fiscal year prescribed in paragraph (2), item (i)(a) pertaining to the domestic corporation is zero:
      <sup>machine translation, not official</sup>

        **一**  我が国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の収入金額の平均額として政令で定めるところにより計算した金額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
        <sup>art-82-19/par-8/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-8/item-1</sup>
        the amount calculated, as specified by Cabinet Order, as the average amount of the revenue in Japan of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
        <sup>machine translation, not official</sup>

        **二**  我が国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の利益又は損失の額の平均額として政令で定めるところにより計算した金額が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
        <sup>art-82-19/par-8/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-8/item-2</sup>
        the amount calculated, as specified by Cabinet Order, as the average amount of profit or loss in Japan of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第九項**  特定多国籍企業グループ等に属する構成会社等（その所在地国を我が国とする構成会社等のうちに連結除外構成会社等（企業集団の計算書類において連結の範囲から除かれる構成会社等として財務省令で定めるものをいう。以下この項において同じ。）が含まれるものに限る。）である内国法人が各対象会計年度において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該内国法人に係る第二項第一号イに規定する当期グループ国内最低課税額は、零とする。
      <sup>art-82-19/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-9</sup>
      In the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one where the constituent entities whose country of location is Japan include a constituent entity excluded from consolidation (meaning a constituent entity specified by Ministry of Finance Order as a constituent entity excluded from the scope of consolidation in the financial statements of a group of enterprises; the same applies hereinafter in this paragraph)) meets any of the following requirements in each covered fiscal year, the current group domestic minimum tax amount for the covered fiscal year prescribed in paragraph (2), item (i)(a) pertaining to the domestic corporation is zero:
      <sup>machine translation, not official</sup>

        **一**  イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十五以上であること。
        <sup>art-82-19/par-9/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-9/item-1</sup>
        the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 15 percent or more:
        <sup>machine translation, not official</sup>

          **イ**  我が国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る国内調整後対象租税額及び我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る我が国の税額に関する事項のうち財務省令で定めるものに係る金額（当該連結除外構成会社等に係る部分に限る。）の合計額として政令で定める金額
          <sup>art-82-19/par-9/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-9/item-1/sub-1</sup>
          the amount specified by Cabinet Order as the sum of the domestic adjusted covered tax amounts for the covered fiscal year of all constituent entities whose country of location is Japan (excluding constituent entities excluded from consolidation) and the amount pertaining to the matters specified by Ministry of Finance Order, out of the matters concerning the amount of tax in Japan for the covered fiscal year of the specified multinational enterprise group, etc. that have been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
          <sup>machine translation, not official</sup>

          **ロ**  我が国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る個別計算所得金額の合計額から当該対象会計年度に係る個別計算損失金額の合計額を減算した金額に、我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る我が国の収入金額（当該連結除外構成会社等に係る部分に限る。）を加算した金額として政令で定める金額
          <sup>art-82-19/par-9/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-9/item-1/sub-2</sup>
          the amount specified by Cabinet Order as the amount obtained by adding, to the amount obtained by subtracting the sum of the individual computed loss for the covered fiscal year from the sum of the individual computed income for the covered fiscal year of all constituent entities whose country of location is Japan (excluding constituent entities excluded from consolidation), the revenue in Japan for the covered fiscal year of the specified multinational enterprise group, etc. that has been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
          <sup>machine translation, not official</sup>

        **二**  前号ロに掲げる金額が当該対象会計年度の当該内国法人に係る第二項第一号イ（２）に掲げる金額以下であること。
        <sup>art-82-19/par-9/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-9/item-2</sup>
        the amount listed in (b) of the preceding item does not exceed the amount listed in paragraph (2), item (i)(a)(2) pertaining to the domestic corporation for the covered fiscal year.
        <sup>machine translation, not official</sup>

      **第十項**  第八十二条の三第三項の規定は、前項の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第九項第一号（国内最低課税額）」と読み替えるものとする。
      <sup>art-82-19/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-10</sup>
      The provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group, etc. referred to in the preceding paragraph, there is a specified constituent entity prescribed in paragraph (3) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraph (9), item (i) (Domestic Minimum Tax Amount)".
      <sup>machine translation, not official</sup>

      **第十一項**  第八項及び第九項の規定は、これらの規定の特定多国籍企業グループ等のこれらの規定の各対象会計年度に係るグループ国内最低課税額報告事項等（第一項第一号に掲げる内国法人について第八項又は第九項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）に限り、適用する。
      <sup>art-82-19/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-11</sup>
      The provisions of paragraphs (8) and (9) apply only in the case where the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of paragraph (8) or (9) is sought with regard to the domestic corporation listed in paragraph (1), item (i); the same applies hereinafter in this paragraph) for each covered fiscal year referred to in those provisions of the specified multinational enterprise group, etc. referred to in those provisions have been provided, or in the case where matters equivalent to the group domestic minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (6) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).
      <sup>machine translation, not official</sup>

      **第十二項**  第二項第一号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項の規定の適用がある場合に限る。）には、当該対象会計年度の同号イ（２）に掲げる金額は、零とする。
      <sup>art-82-19/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-12</sup>
      In the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (i) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group domestic minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (6) apply), the amount listed in (a)(2) of that item for the covered fiscal year is zero.
      <sup>machine translation, not official</sup>

      **第十三項**  第二項第三号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項の規定の適用がある場合に限る。）には、当該対象会計年度の同号ハに規定する控除した残額は、零とする。
      <sup>art-82-19/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-13</sup>
      In the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (iii) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group domestic minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (6) apply), the remaining amount after the deduction prescribed in (c) of that item for the covered fiscal year is zero.
      <sup>machine translation, not official</sup>

      **第十四項**  第一項第一号の特定多国籍企業グループ等の対象会計年度（以下この項において「判定対象会計年度」という。）が、第八十二条の十一第三項各号（国際最低課税残余額）に掲げる場合の区分に応じ当該各号に定める対象会計年度開始の日以後五年以内に開始し、かつ、同項に規定する政令で定める対象会計年度に該当する場合（当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）又は当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）のいずれかに係る最終親会社等、中間親会社等又は被部分保有親会社等が外国における各対象会計年度の国際最低課税額に対する法人税に相当する税を課することとされている場合を除く。）には、当該判定対象会計年度に係る当該特定多国籍企業グループ等に属する第一項第一号に掲げる内国法人の同号に定める金額は、零とする。
      <sup>art-82-19/par-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-14</sup>
      In the case where a covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (1), item (i) (hereinafter referred to as the "target accounting year under examination" in this paragraph) begins within five years on or after the first day of the covered fiscal year specified in each of the items of Article 82-11, paragraph (3) (International Minimum Tax Residual Amount) in accordance with the categories of cases listed in those items, and falls under the covered fiscal year specified by Cabinet Order prescribed in that paragraph (excluding the case where the ultimate parent company, etc., intermediate parent company, etc. or partially-owned parent entity of any of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan) or the jointly controlled entities, etc. pertaining to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan) is to be subject to a tax in a foreign country equivalent to corporation tax on the international minimum tax amount for each covered fiscal year), the amount specified in paragraph (1), item (i) of the domestic corporation listed in that item that belongs to the specified multinational enterprise group, etc. for the target accounting year under examination is zero.
      <sup>machine translation, not official</sup>

      **第十五項**  第八項及び第十一項から前項までの規定は、第五項に規定する共同支配会社等に係る国内最低課税額について準用する。この場合において、第八項中「第二項第一号イ」とあるのは「第五項第一号イ」と、同項各号中「我が国における」とあるのは「当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第八項及び第九項」とあるのは「第八項」と、「これらの規定」とあるのは「同項」と、「第一項第一号」とあるのは「第一項第二号」と、「第八項又は第九項」とあるのは「第十五項において準用する第八項」と、第十二項中「第二項第一号」とあるのは「第五項第一号」と、第十三項中「第二項第三号」とあるのは「第五項第三号」と、前項中「第一項第一号」とあるのは「第一項第二号」と読み替えるものとする。
      <sup>art-82-19/par-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-15</sup>
      The provisions of paragraph (8) and paragraph (11) through the preceding paragraph apply mutatis mutandis to the domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in paragraph (5). In this case, the phrase "paragraph (2), item (i)(a)" in paragraph (8) is deemed to be replaced with "paragraph (5), item (i)(a)"; the phrase "in Japan" in the items of that paragraph is deemed to be replaced with "of the jointly controlled entity, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. (limited to those whose country of location is Japan)"; the phrase "of the specified multinational enterprise group, etc. for" is deemed to be replaced with "for"; the phrase "paragraphs (8) and (9)" in paragraph (11) is deemed to be replaced with "paragraph (8)"; the phrase "those provisions" is deemed to be replaced with "that paragraph"; the phrase "paragraph (1), item (i)" is deemed to be replaced with "paragraph (1), item (ii)"; the phrase "paragraph (8) or (9)" is deemed to be replaced with "paragraph (8) as applied mutatis mutandis pursuant to paragraph (15)"; the phrase "paragraph (2), item (i)" in paragraph (12) is deemed to be replaced with "paragraph (5), item (i)"; the phrase "paragraph (2), item (iii)" in paragraph (13) is deemed to be replaced with "paragraph (5), item (iii)"; and the phrase "paragraph (1), item (i)" in the preceding paragraph is deemed to be replaced with "paragraph (1), item (ii)".
      <sup>machine translation, not official</sup>

      **第十六項**  会社等について、当該会社等の各対象会計年度に係る収入等（第八十二条第五号に規定する収入等をいう。以下この項において同じ。）のうちに特定収入等（同号イ又はロに掲げる収入等をいう。以下この項において同じ。）とその他の収入等（特定収入等以外の収入等をいう。以下この項において同じ。）がある場合には、特定収入等のみを有する導管会社等とその他の収入等のみを有する導管会社等以外の会社等があるものとみなして、国内最低課税額の計算を行うものとする。
      <sup>art-82-19/par-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-16</sup>
      With regard to a company, etc., in the case where the revenue, etc. (meaning the revenue, etc. prescribed in Article 82, item (v); the same applies hereinafter in this paragraph) for each covered fiscal year of the company, etc. includes specified revenue, etc. (meaning revenue, etc. listed in (a) or (b) of that item; the same applies hereinafter in this paragraph) and other revenue, etc. (meaning revenue, etc. other than specified revenue, etc.; the same applies hereinafter in this paragraph), the calculation of the domestic minimum tax amount is to be made by deeming that there are a flow-through entity having only the specified revenue, etc. and a company, etc. other than a flow-through entity having only the other revenue, etc.
      <sup>machine translation, not official</sup>

      **第十七項**  国内最低課税額の計算その他第三項、第四項及び第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-82-19/par-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-19/par-17</sup>
      The calculation of the domestic minimum tax amount and other necessary matters concerning the application of the provisions of paragraph (3), paragraph (4) and paragraph (6) through the preceding paragraph are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第二款　課税標準 — Subsection 2 Tax Base
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-4/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-4/subsec-2</sup>

### 第八十二条の二十
<sup>art-82-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-20</sup>

      **第一項**  内国法人に対して課する各対象会計年度の国内最低課税額に対する法人税の課税標準は、各対象会計年度の内国法人に係る課税標準国内最低課税額とする。
      <sup>art-82-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-20/par-1</sup>
      The tax base of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a domestic corporation is the tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year.
      <sup>machine translation, not official</sup>

      **第二項**  各対象会計年度の内国法人に係る課税標準国内最低課税額は、各対象会計年度の国内最低課税額とする。
      <sup>art-82-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-20/par-2</sup>
      The tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year is the domestic minimum tax amount for each covered fiscal year.
      <sup>machine translation, not official</sup>

## 第三款　税額の計算 — Subsection 3 Calculation of Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-4/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-4/subsec-3</sup>

### 第八十二条の二十一
<sup>art-82-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-21</sup>

      **第一項**  内国法人に対して課する各対象会計年度の国内最低課税額に対する法人税の額は、各対象会計年度の内国法人に係る課税標準国内最低課税額に百分の七十五・三の税率を乗じて計算した金額とする。
      <sup>art-82-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-21/par-1</sup>
      The amount of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year by a tax rate of 75.3 percent.
      <sup>machine translation, not official</sup>

## 第四款　申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-2/sec-4/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-2/sec-4/subsec-4</sup>

### 第八十二条の二十二（国内最低課税額に係る確定申告） — Final Returns for the Domestic Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-82-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-22</sup>

      **第一項**  第八十二条の十九第一項各号（国内最低課税額）に掲げる内国法人（以下この条において「申告対象法人」という。）は、各対象会計年度終了の日の翌日から一年三月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
      <sup>art-82-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-22/par-1</sup>
      A domestic corporation listed in any of the items of Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) (hereinafter referred to as a "corporation subject to filing" in this Article) must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):
      <sup>machine translation, not official</sup>

        **一**  当該対象会計年度の課税標準である内国法人に係る課税標準国内最低課税額
        <sup>art-82-22/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-22/par-1/item-1</sup>
        the tax base domestic minimum tax amount pertaining to a domestic corporation that is to be used as the tax base for the covered fiscal year;
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる内国法人に係る課税標準国内最低課税額につき前条の規定を適用して計算した法人税の額
        <sup>art-82-22/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-22/par-1/item-2</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base domestic minimum tax amount pertaining to a domestic corporation listed in the preceding item; and
        <sup>machine translation, not official</sup>

        **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-82-22/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-22/par-1/item-3</sup>
        the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第二項**  申告対象法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該申告対象法人又は当該申告対象法人の特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下この項において同じ。）若しくは当該特定多国籍企業グループ等に係る共同支配会社等であつた他の内国法人若しくは外国法人が第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用を受けていなかつた場合に限る。）には、当該申告対象法人の当該最初に提出すべき対象会計年度に係る前項の規定の適用については、同項中「一年三月」とあるのは、「一年六月」とする。
      <sup>art-82-22/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-22/par-2</sup>
      In the case where a corporation subject to filing files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the corporation subject to filing, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc. of the corporation subject to filing, or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the corporation subject to filing is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".
      <sup>machine translation, not official</sup>

      **第三項**  第一項の規定による申告書には、当該対象会計年度の特定多国籍企業グループ等の最終親会社等に係る連結等財務諸表の作成の基礎となる申告対象法人の財産及び損益の状況を記載した計算書類その他の財務省令で定める書類を添付しなければならない。
      <sup>art-82-22/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-22/par-3</sup>
      A return under the provisions of paragraph (1) must be accompanied by financial statements stating the status of the assets and of the profits and losses of the corporation subject to filing that serve as the basis for preparing the consolidated financial statements, etc. pertaining to the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year, and other documents specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

### 第八十二条の二十三（電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System
<sup>caption: machine translation, not official</sup>
<sup>art-82-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-23</sup>

      **第一項**  第八十二条の七第二項（電子情報処理組織による申告）に規定する特定法人である内国法人は、前条第一項又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、国内最低課税額確定申告書若しくは当該申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び次項において「添付書類」という。）を添付して行うこととされている各対象会計年度の国内最低課税額に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（次項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び次項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
      <sup>art-82-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-23/par-1</sup>
      With regard to the filing of a return for corporation tax on the domestic minimum tax amount for each covered fiscal year that, pursuant to the provisions of paragraph (1) of the preceding Article or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of a Final Return for the domestic minimum tax amount or an amended return pertaining to that return (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to a tax return pursuant to the provisions of this Act (including orders based on it) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and the following paragraph), a domestic corporation that is a specified corporation prescribed in Article 82-7, paragraph (2) (Filing of Returns via Electronic Data Processing System) must, notwithstanding those provisions, file the return, as specified by Ministry of Finance Order, by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in the following paragraph) or the matters that are to be stated, or are stated, in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and the following paragraph) by the method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system connecting, via a telecommunications line, a computer used by the National Tax Agency (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) and a computer used by the domestic corporation filing the return) that is used upon notifying the district director in advance as specified by Ministry of Finance Order; provided, however, that the part of the return pertaining to attached documents may be filed by the method of submitting an optical disk or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
      <sup>art-82-23/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-23/par-2</sup>
      With regard to a return referred to in the preceding paragraph that has been filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based on it) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
      <sup>machine translation, not official</sup>

      **第三項**  第一項本文の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
      <sup>art-82-23/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-23/par-3</sup>
      A return referred to in paragraph (1) that has been filed pursuant to the provisions of the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
      <sup>machine translation, not official</sup>

      **第四項**  第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
      <sup>art-82-23/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-23/par-4</sup>
      In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear, as specified by Ministry of Finance Order, in lieu of that statement.
      <sup>machine translation, not official</sup>

### 第八十二条の二十四（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-82-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-24</sup>

      **第一項**  前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
      <sup>art-82-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-24/par-1</sup>
      In the case where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.
      <sup>machine translation, not official</sup>

      **第二項**  第八十二条の八第二項から第五項まで（電子情報処理組織による申告が困難である場合の特例）の規定は前項の承認について、同条第六項から第八項までの規定は前項の規定の適用を受けている内国法人について、それぞれ準用する。この場合において、同条第二項中「同項の規定の」とあるのは「第八十二条の二十四第一項（電子情報処理組織による申告が困難である場合の特例）の規定の」と、「第八十二条の六第一項（国際最低課税額」とあるのは「第八十二条の二十二第一項（国内最低課税額」と、同条第五項中「第一項」とあるのは「第八十二条の二十四第一項」と、同条第六項中「前条第一項」とあるのは「第八十二条の二十三第一項（電子情報処理組織による申告）」と、「第一項の承認」とあるのは「第八十二条の二十四第一項の承認」と、同条第八項中「前条第一項」とあるのは「第八十二条の二十三第一項」と、「つき第一項」とあるのは「つき第八十二条の二十四第一項」と読み替えるものとする。
      <sup>art-82-24/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-24/par-2</sup>
      The provisions of Article 82-8, paragraphs (2) through (5) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult) apply mutatis mutandis to the approval referred to in the preceding paragraph, and the provisions of paragraphs (6) through (8) of that Article apply mutatis mutandis to a domestic corporation subject to the provisions of the preceding paragraph. In this case, the phrase "subject to the provisions of that paragraph" in paragraph (2) of that Article is deemed to be replaced with "subject to the provisions of Article 82-24, paragraph (1) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)"; the phrase "Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount)" is deemed to be replaced with "Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax Amount)"; the phrase "paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (6) of that Article is deemed to be replaced with "Article 82-23, paragraph (1) (Filing of Returns via Electronic Data Processing System)"; the phrase "the approval referred to in paragraph (1)" is deemed to be replaced with "the approval referred to in Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (8) of that Article is deemed to be replaced with "Article 82-23, paragraph (1)"; and the phrase "being subject to the provisions of paragraph (1)" is deemed to be replaced with "being subject to the provisions of Article 82-24, paragraph (1)".
      <sup>machine translation, not official</sup>

### 第八十二条の二十五（国内最低課税額に係る確定申告による納付） — Payment by Final Return for the Domestic Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-82-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-25</sup>

      **第一項**  第八十二条の二十二第一項（国内最低課税額に係る確定申告）の規定による申告書を提出した内国法人は、当該申告書に記載した同項第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
      <sup>art-82-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-25/par-1</sup>
      When a domestic corporation that has filed a return under the provisions of Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax Amount) has any amount listed in item (ii) of that paragraph that it stated in the return, it must pay corporation tax equivalent to that amount to the State by the due date for filing the return.
      <sup>machine translation, not official</sup>

### 第八十二条の二十六（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Covered Fiscal Year
<sup>caption: machine translation, not official</sup>
<sup>art-82-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-26</sup>

      **第一項**  内国法人が、国内最低課税額確定申告書に記載すべき第八十二条の二十二第一項第一号若しくは第二号（国内最低課税額に係る確定申告）に掲げる金額又は地方法人税法第二十四条の十一第一項（国内最低課税額に係る特定基準法人税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）に記載すべき同項第一号若しくは第二号に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い、その修正申告書又は更正若しくは決定に係る対象会計年度後の各対象会計年度で決定を受けた対象会計年度に係る第八十二条の二十二第一項第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。以下この条において「申告書記載税額」という。）が過大となる場合には、当該内国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該申告書記載税額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
      <sup>art-82-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-82-26/par-1</sup>
      In the case where a domestic corporation has filed an amended return, or has received a Reassessment or determination, with regard to the amount listed in Article 82-22, paragraph (1), item (i) or (ii) (Final Returns for the Domestic Minimum Tax Amount) that is to be stated in a Final Return for the domestic minimum tax amount, or the amount listed in item (i) or (ii) of paragraph (1) of Article 24-11 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the Domestic Minimum Tax Amount) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the Reassessment or determination, the amount listed in Article 82-22, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the Reassessment or determination pertains (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after that filing or Reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or the day on which it received notice of the Reassessment or determination, make a request for Reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the Reassessment or determination was received.
      <sup>machine translation, not official</sup>

## 第三章　退職年金等積立金に対する法人税 — Chapter III Corporation Tax on Retirement Pension Funds
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-3</sup>

## 第一節　課税標準及びその計算 — Section 1 Tax Base and Calculation Thereof
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-3/sec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-3/sec-1</sup>

### 第八十三条（退職年金等積立金に対する法人税の課税標準） — Tax Base for Corporation Tax on Retirement Pension Funds
<sup>caption: machine translation, not official</sup>
<sup>art-83 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-83</sup>

    **第一項**  内国法人に対して課する退職年金等積立金に対する法人税の課税標準は、各事業年度の退職年金等積立金の額とする。
    <sup>art-83/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-83/par-1</sup>
    The tax base of corporation tax imposed on a domestic corporation with respect to a retirement pension fund is the amount of the retirement pension fund for each business year.
    <sup>machine translation, not official</sup>

### 第八十四条（退職年金等積立金の額の計算） — (Calculation of the Amount of Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-84 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84</sup>

    **第一項**  退職年金業務等（確定給付年金資産管理運用契約に係る信託、生命保険若しくは生命共済の業務、確定給付年金基金資産運用契約に係る信託、生命保険、生命共済、預貯金の受入れ若しくは有価証券の売買その他の方法による確定給付年金積立金（確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む。）に規定する積立金及びこれに類するものとして政令で定める積立金をいう。以下この項、次項第七号及び第三項において同じ。）の運用及び当該運用に係る確定給付年金積立金の管理の受託の業務、確定拠出年金資産管理契約に係る信託、生命保険、生命共済若しくは損害保険の業務、確定拠出年金法（平成十三年法律第八十八号）第二条第三項（定義）に規定する個人型年金を実施する業務、国家公務員共済組合法（昭和三十三年法律第百二十八号）第二十一条第二項第二号（設立及び業務）に掲げる業務、地方公務員等共済組合法（昭和三十七年法律第百五十二号）第三条の二第一項第三号（組合の業務）に規定する退職等年金給付組合積立金の積立ての業務、同法第三十八条の二第二項第四号（地方公務員共済組合連合会）に規定する退職等年金給付調整積立金の管理及び運用に関する事務に係る業務、日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項第八号（業務）に掲げる業務、勤労者財産形成給付契約に係る信託、生命保険、生命共済若しくは損害保険の業務、勤労者財産形成基金給付契約に係る信託、生命保険、生命共済、損害保険、預貯金の受入れ若しくは有価証券の購入及び当該購入に係る有価証券の保管の受託の業務又はこれらに類する政令で定める契約に係る退職年金に関する業務で政令で定めるものをいう。以下この章において同じ。）を行う内国法人の各事業年度の退職年金等積立金の額は、当該事業年度開始の時における退職年金等積立金額を十二で除し、これに当該事業年度の月数を乗じて計算した金額とする。
    <sup>art-84/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-1</sup>
    The amount of retirement pension funds for each business year of a domestic corporation engaged in retirement pension services, etc. (meaning services for trusts, life insurance, or life mutual aid under a contract for the management of assets in a defined benefit pension plan; services for the management of defined benefit pension reserves (meaning reserves as prescribed in Article 59 (Funding of Reserves) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001) (including as applied mutatis mutandis pursuant to Article 91-25 (Provisions Applied Mutatis Mutandis) of that Act) and reserves specified by Cabinet Order as being similar thereto; hereinafter the same applies in this paragraph, item (vii) of the following paragraph, and paragraph (3)) through the acceptance of a trust, life insurance, life mutual aid, deposits, or savings under a contract for the management of assets in a defined benefit pension fund, or through the buying and selling of securities or any other means, or through the acceptance of entrustment of the management of defined benefit pension reserves pertaining to such management; services for the management of a trust, life insurance, life mutual aid, or casualty insurance pertaining to a contract for the management of assets in a defined contribution pension plan; services for carrying out a private pension plan as prescribed in Article 2, paragraph (3) (Definitions) of the Defined Contribution Pension Act (Act No. 88 of 2001); services listed in Article 21, paragraph (2), item (ii) (Establishment and Services) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958); services for funding the association reserves for retirement and other pension benefits prescribed in Article 3-2, paragraph (1), item (iii) (Services of Associations) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962); services pertaining to the affairs concerning the management and investment of the adjustment reserves for retirement and other pension benefits prescribed in Article 38-2, paragraph (2), item (iv) (Pension Fund Association for Local Government Officials) of that Act; services listed in Article 23, paragraph (1), item (viii) (Services) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997); services for the management of a trust, life insurance, life mutual aid, or casualty insurance under a benefits contract related to asset-building for wage earners; services under entrustment with the management of a trust, life insurance, life mutual aid, casualty insurance, deposits, or savings under a benefits contract related to an asset-building fund for wage earners, purchasing securities, and retaining purchased securities; or services related to retirement pensions under contracts specified by Cabinet Order as being similar to any of the foregoing, which are specified by Cabinet Order; hereinafter the same applies in this Chapter) is to be the amount obtained by dividing the amount of retirement pension funds as of the beginning of the business year by 12 and then multiplying the result by the number of months of the business year.
    <sup>machine translation, not official</sup>

    **第二項**  前項に規定する退職年金等積立金額は、次の各号に掲げる法人の区分に応じ当該各号に定める金額（同項に規定する政令で定める契約に係る退職年金に関する業務で政令で定めるものを行う法人にあつては、当該金額に当該業務の次の各号（第八号から第十二号までを除く。）に規定する業務の区分に応じ政令で定めるところにより計算した金額を加算した金額）とする。
    <sup>art-84/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2</sup>
    The amount of the retirement pension funds prescribed in the preceding paragraph is to be the amount specified in each of the following items in accordance with the category of corporation listed in the respective item (for a corporation engaged in services related to retirement pensions under contracts specified by Cabinet Order as prescribed in that paragraph, which are specified by Cabinet Order, the amount obtained by adding to that amount the amount calculated, as specified by Cabinet Order, in accordance with the category of services prescribed in the following items (excluding items (viii) through (xii)) to which those services correspond).
    <sup>machine translation, not official</sup>

      **一**  確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る信託の業務を行う内国法人　次に掲げる金額の合計額
      <sup>art-84/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-1</sup>
      a domestic corporation engaged in services for trusts pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  各確定給付年金資産管理運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-1/sub-1</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension plan, the portion of the premiums for the contracts that the beneficiaries of the trust have borne and that pertains to the trust properties
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  各確定給付年金基金資産運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-1/sub-2</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the trust properties
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  各確定拠出年金資産管理契約につき、当該契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-1/sub-3</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined contribution pension plan
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ニ**  各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-1/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-1/sub-4</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命保険の業務を行う内国法人　次に掲げる金額の合計額
      <sup>art-84/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-2</sup>
      a domestic corporation engaged in services for life insurance pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る保険業法第百十六条第一項（責任準備金）に規定する責任準備金として積み立てられている金額（以下この号及び第四号において「責任準備金額」という。）のうち保険料積立金に相当する金額から、これらの契約に係る掛金の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-2/sub-1</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount funded as a liability reserves as prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (hereinafter referred to as the "amount of liability reserves" in this item and item (iv)) pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the insurance have borne and that pertains to the insurance reserves
        <sup>machine translation, not official</sup>

        **ロ**  各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-2/sub-2</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-2/sub-3</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。）　次に掲げる金額の合計額
      <sup>art-84/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-3</sup>
      a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts a business set forth in Article 10, paragraph (1), item (x) (Mutual Aid Related Facilities) of the Agricultural Co-operatives Act (Act No. 132 of 1947)) engaged in services for life mutual aid pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners (such services include services for mutual aid provided by deeming the occurrence of grounds to pay mutual aid monies pertaining to the services for life mutual aid to be a mutual aid incident): The sum of the amounts listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る農業協同組合法第十一条の三十二（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額（以下この号において「責任準備金額」という。）のうち共済掛金積立金に相当する金額から、これらの契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-3/sub-1</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount funded as a liability reserves prescribed in Article 11-32 (Liability Reserves for Mutual Aid Activities) of the Agricultural Co-operatives Act (hereinafter referred to as the "amount of liability reserves" in this item) pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the mutual aid have borne and that pertains to the mutual aid premium reserves
        <sup>machine translation, not official</sup>

        **ロ**  各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-3/sub-2</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-3/sub-3</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **四**  確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る損害保険の業務を行う内国法人　次に掲げる金額の合計額
      <sup>art-84/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-4</sup>
      a domestic corporation engaged in services for casualty insurance pertaining to contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to asset-building funds for wage earners: The sum of the amounts listed as follows:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **イ**  各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-4/sub-1</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-4/sub-2</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **五**  確定給付年金基金資産運用契約又は勤労者財産形成基金給付契約に係る預貯金の受入れの業務を行う内国法人　次に掲げる金額の合計額
      <sup>art-84/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-5</sup>
      a domestic corporation engaged in services for accepting deposits or savings pertaining to contracts for the management of assets in a defined benefit pension fund or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  各確定給付年金基金資産運用契約につき、当該契約に係る預貯金の額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその預貯金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-5/sub-1</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts of deposits or savings pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the deposits or savings
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  各勤労者財産形成基金給付契約につき、当該契約に係る預貯金の額として政令で定めるところにより計算した金額の合計額
        <sup>art-84/par-2/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-5/sub-2</sup>
        The sum of the amounts calculated, as specified by Cabinet Order, as the amounts of deposits or savings pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **六**  勤労者財産形成基金給付契約に係る有価証券の購入及び当該購入に係る有価証券の保管の受託の業務を行う内国法人　各勤労者財産形成基金給付契約につき、当該契約に係る有価証券の価額として政令で定めるところにより計算した金額の合計額
      <sup>art-84/par-2/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-6</sup>
      a domestic corporation engaged in services for accepting the consignment of purchasing securities pertaining to retaining benefits contracts related to an asset-building fund for wage earners and to retain purchased securities:The sum of the amounts calculated, as specified by Cabinet Order, as the value of the securities pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **七**  確定給付年金基金資産運用契約に係る有価証券の売買その他の方法による確定給付年金積立金の運用及び当該運用に係る確定給付年金積立金の管理の受託の業務（これに類する業務で政令で定める業務を含む。）を行う内国法人　各確定給付年金基金資産運用契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその有価証券その他の資産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
      <sup>art-84/par-2/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-7</sup>
      a domestic corporation engaged in services for the management of defined benefit pension reserves through the buying and selling of securities or any other means under contracts for the management of assets in a defined benefit pension fund, and for the acceptance of entrustment of the management of defined benefit pension reserves pertaining to such management (including services similar thereto that are specified by Cabinet Order): The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the securities and other assets;
      <sup>machine translation, not official</sup>

      **八**  確定拠出年金法第二条第三項に規定する個人型年金を実施する同条第五項に規定する連合会　同法第六十一条第一項第三号（事務の委託）に規定する積立金の額として政令で定めるところにより計算した金額
      <sup>art-84/par-2/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-8</sup>
      a federation as prescribed in Article 2, paragraph (5) of the Defined-Contribution Pension Act that carries out a private pension plan as prescribed in paragraph (3) of the Article:The amount calculated, as specified by Cabinet Order, as the amount of the reserves prescribed in Article 61, paragraph (1), item (iii) (Entrustment of Affairs) of the Act.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **九**  国家公務員共済組合法第二十一条第二項第二号に掲げる業務を行う同条第一項に規定する連合会　同号ハに規定する退職等年金給付積立金の額として政令で定めるところにより計算した金額
      <sup>art-84/par-2/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-9</sup>
      a federation as prescribed in Article 21, paragraph (1) of the National Public Officers Mutual Aid Association Act that carries out the services listed in paragraph (2), item (ii) of that Article: The amount calculated, as specified by Cabinet Order, as the amount of the reserves for retirement and other pension benefits prescribed in (c) of that item;
      <sup>machine translation, not official</sup>

      **十**  地方公務員等共済組合法第三条の二第一項第三号に規定する退職等年金給付組合積立金の積立ての業務を行う次に掲げる法人　当該法人の区分に応じそれぞれ次に定める金額
      <sup>art-84/par-2/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-10</sup>
      any of the following corporations engaged in services for funding the association reserves for retirement and other pension benefits prescribed in Article 3-2, paragraph (1), item (iii) of the Local Public Officers, etc. Mutual Aid Association Act: The amount specified as follows in accordance with the category of the corporation:
      <sup>machine translation, not official</sup>

        **イ**  地方公務員等共済組合法第三条第一項（設立）に規定する組合（同項第一号から第四号までに定めるものに限る。）　同法第二十四条の二（退職等年金給付組合積立金の積立て）に規定する退職等年金給付組合積立金の額として政令で定めるところにより計算した金額
        <sup>art-84/par-2/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-10/sub-1</sup>
        an association as prescribed in Article 3, paragraph (1) (Establishment) of the Local Public Officers, etc. Mutual Aid Association Act (limited to those specified in items (i) through (iv) of that paragraph): The amount calculated, as specified by Cabinet Order, as the amount of the association reserves for retirement and other pension benefits prescribed in Article 24-2 (Funding of Association Reserves for Retirement and Other Pension Benefits) of that Act
        <sup>machine translation, not official</sup>

        **ロ**  地方公務員等共済組合法第二十七条第一項（市町村連合会）に規定する市町村連合会　同法第三十八条第一項（準用規定）において準用する同法第二十四条の二に規定する退職等年金給付組合積立金の額として政令で定めるところにより計算した金額
        <sup>art-84/par-2/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-10/sub-2</sup>
        the federation of municipal associations prescribed in Article 27, paragraph (1) (Federation of Municipal Associations) of the Local Public Officers, etc. Mutual Aid Association Act: The amount calculated, as specified by Cabinet Order, as the amount of the association reserves for retirement and other pension benefits prescribed in Article 24-2 of that Act as applied mutatis mutandis pursuant to Article 38, paragraph (1) (Provisions Applied Mutatis Mutandis) of that Act;
        <sup>machine translation, not official</sup>

      **十一**  地方公務員等共済組合法第三十八条の二第二項第四号に規定する退職等年金給付調整積立金の管理及び運用に関する事務に係る業務を行う同条第一項に規定する地方公務員共済組合連合会　同法第三十八条の八の二第一項（退職等年金給付調整積立金）に規定する退職等年金給付調整積立金の額として政令で定めるところにより計算した金額
      <sup>art-84/par-2/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-11</sup>
      the Pension Fund Association for Local Government Officials prescribed in Article 38-2, paragraph (1) of the Local Public Officers, etc. Mutual Aid Association Act that carries out services pertaining to the affairs concerning the management and investment of the adjustment reserves for retirement and other pension benefits prescribed in paragraph (2), item (iv) of that Article: The amount calculated, as specified by Cabinet Order, as the amount of the adjustment reserves for retirement and other pension benefits prescribed in Article 38-8-2, paragraph (1) (Adjustment Reserves for Retirement and Other Pension Benefits) of that Act; and
      <sup>machine translation, not official</sup>

      **十二**  日本私立学校振興・共済事業団法第二十三条第一項第八号に掲げる業務を行う同法第三条（法人格）に規定する事業団　同法第三十三条第一項第四号（区分経理）に掲げる経理に係る勘定に属する積立金の額として政令で定めるところにより計算した金額
      <sup>art-84/par-2/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-2/item-12</sup>
      the corporation prescribed in Article 3 (Legal Personality) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan that carries out the services listed in Article 23, paragraph (1), item (viii) of that Act: The amount calculated, as specified by Cabinet Order, as the amount of the reserves belonging to the account for the accounting listed in Article 33, paragraph (1), item (iv) (Separate Accounting) of that Act.
      <sup>machine translation, not official</sup>

    **第三項**  前二項に規定する確定給付年金資産管理運用契約とは、確定給付企業年金法第六十五条第一項（事業主の積立金の管理及び運用に関する契約）の規定により締結された信託、生命保険又は生命共済の契約をいい、前二項に規定する確定給付年金基金資産運用契約とは、同法第六十六条第一項（基金の積立金の運用に関する契約）（同法第九十一条の二十五において準用する場合を含む。）の規定により締結された信託、生命保険若しくは生命共済若しくは同法第六十六条第二項に規定する信託又は同条第四項に規定する預金若しくは貯金の預入若しくは有価証券の売買その他の方法による確定給付年金積立金の運用に関する契約及びこれに類する契約として政令で定める契約をいい、前二項に規定する確定拠出年金資産管理契約とは、確定拠出年金法第八条第一項（資産管理契約の締結）の規定により締結された信託、生命保険、生命共済又は損害保険の契約をいい、前二項に規定する勤労者財産形成給付契約とは、勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条の二第一項（勤労者財産形成給付金契約等）に規定する信託、生命保険、生命共済若しくは損害保険の契約（当該生命共済の契約に係る共済金の支払事由の発生を共済事故とする共済の契約を含む。以下この項において同じ。）又は同項に規定する証券投資信託の設定の委任に関する契約に基づき締結された信託の契約をいい、前二項に規定する勤労者財産形成基金給付契約とは、同法第六条の三第二項（勤労者財産形成基金契約）に規定する信託、生命保険、生命共済若しくは損害保険の契約若しくは同項に規定する証券投資信託の設定の委任に関する契約に基づき締結された信託の契約又は同条第三項に規定する預貯金の預入若しくは有価証券の購入に関する契約をいう。
    <sup>art-84/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-3</sup>
    A contract for the management of assets in a defined benefit pension plan as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, or life mutual aid concluded pursuant to the provisions of Article 65, paragraph (1) (Contract Concerning Employers' Management and Management of Reserves) of the Defined-Benefit Corporate Pension Act; a contract for the management of assets in a defined benefit pension fund as prescribed in the preceding two paragraphs means a contract concluded pursuant to the provisions of Article 66, paragraph (1) (Contracts Concerning the Management of Fund Reserves) of the Act (including as applied mutatis mutandis pursuant to Article 91-25 of the Act), concerning the management of defined benefit pension reserves by way of depositing trusts, life insurance, or life mutual aid, or trusts as prescribed in Article 66, paragraph (2) of the Act, or deposits or savings as prescribed in paragraph (4) of the Article, or the buying and selling of securities or by any other means, and a contract specified by Cabinet Order as being similar thereto; a contract for the management of assets in a defined contribution pension plan as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, life mutual aid, or casualty insurance concluded pursuant to the provisions of Article 8, paragraph (1) (Conclusion of Assets Management Contracts) of the Defined Contribution Pension Act; a benefits contract related to asset-building for wage earners as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, life mutual aid, or casualty insurance, as prescribed in Article 6-2, paragraph (1) (Benefits Contracts Related to Asset-Building for Wage Earners) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) (including a contract for mutual aid deeming the occurrence of grounds to pay mutual aid monies pertaining to the contract for life mutual aid to be a mutual aid incident; hereinafter the same applies in this paragraph) or a contract for trusts concluded based on a contract concerning the delegation of the establishment of securities investment trusts prescribed in the paragraph; and a benefits contract related to an asset-building fund for wage earners as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, life mutual aid, or casualty insurance, prescribed in Article 6-3, paragraph (2) (Benefits Contracts Related to Asset-Building Funds for Wage Earners) of the Act, a contract for trusts concluded based on a contract concerning the delegation of the establishment of securities investment trusts prescribed in the paragraph, or a contract concerning the depositing of deposits or savings prescribed in paragraph (3) of the Article or concerning purchasing of securities.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを切り捨てる。
    <sup>art-84/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84/par-4</sup>
    The number of months set forth in paragraph (1) is calculated in accordance with the calendar and a division of less than one month is discarded.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八十四条の二（退職年金業務等の引継ぎをした場合の特例） — (Special Provisions on Retirement Pension Services in a Succession)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-84-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84-2</sup>

    **第一項**  退職年金業務等を行う内国法人が分割によりその退職年金業務等に係る事業の全部若しくは一部を移転し、又はその退職年金業務等に係る事業の全部若しくは一部を譲渡した場合において、その分割又は譲渡がその内国法人の事業年度の中途においてされたときは、その内国法人のその分割又は譲渡の日の属する事業年度の前条第一項に規定する退職年金等積立金の額は、同項の規定にかかわらず、次に掲げる金額の合計額とする。
    <sup>art-84-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84-2/par-1</sup>
    In the case where a domestic corporation engaged in retirement pension services, etc. has transferred the whole or a part of its business concerning retirement pension services, etc. or has transferred the whole or a part of its business concerning retirement pension services, etc., as a result of a company split, when the company split or the transfer took place in the middle of the domestic corporation's business year, the amount of retirement pension funds prescribed in paragraph (1) of the preceding Article, for the domestic corporation's business year containing the date of the company split or the transfer, is to be the sum of the amounts listed as follows, notwithstanding the provisions of the paragraph:
    <sup>machine translation, not official</sup>

      **一**  その内国法人の当該事業年度開始の時における前条第二項に規定する退職年金等積立金額を十二で除し、これに当該事業年度開始の日からその分割又は譲渡の日の前日までの期間の月数を乗じて計算した金額
      <sup>art-84-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84-2/par-1/item-1</sup>
      the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article as of the beginning of the business year of the domestic corporation by 12 and then multiplying the result by the number of months in the period from the first day of the business year to the day preceding the date of the company split or the transfer; and
      <sup>machine translation, not official</sup>

      **二**  その分割又は譲渡により引継ぎをした後の退職年金業務等に係るその分割又は譲渡の時において計算される前条第二項に規定する退職年金等積立金額を十二で除し、これにその分割又は譲渡の日から当該事業年度終了の日までの期間の月数を乗じて計算した金額
      <sup>art-84-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84-2/par-1/item-2</sup>
      the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article, calculated as of the time of the company split or the transfer, that pertains to retirement pension services, etc. after the succession as a result of the company split or the transfer by 12 and then multiplying the result by the number of months in the period from the date of the company split or the transfer to the last day of the business year.
      <sup>machine translation, not official</sup>

    **第二項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを切り捨てる。
    <sup>art-84-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-84-2/par-2</sup>
    The number of months set forth in the preceding paragraph is calculated in accordance with the calendar and a division of less than one month is discarded.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八十五条（退職年金業務等の引継ぎを受けた場合の特例） — (Special Provisions on Retirement Pension Services Succeeded To)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-85 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-85</sup>

    **第一項**  退職年金業務等を行う内国法人が合併又は分割によりその退職年金業務等に係る事業の全部若しくは一部を移転し、又はその退職年金業務等に係る事業の全部若しくは一部を譲渡した場合において、その合併、分割又は譲渡がその合併後存続する内国法人、その分割により事業の承継を受けた内国法人（その分割により設立された法人を除く。）又はその譲渡を受けた内国法人（以下この項において「合併法人等」という。）の事業年度の中途においてされ、かつ、その合併法人等が当該退職年金業務等に係る事業の全部又は一部を引き継いだときは、その合併法人等のその合併、分割又は譲渡の日の属する事業年度の第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金等積立金の額は、同項の規定にかかわらず、次に掲げる金額の合計額とする。
    <sup>art-85/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-85/par-1</sup>
    In the case where a domestic corporation engaged in retirement pension services, etc. has transferred the whole or a part of its business concerning retirement pension services, etc., or where it has transferred the whole or a part of its business concerning retirement pension services, etc., as a result of a merger or company split, when the merger, company split, or the transfer took place in the middle of the business year of the domestic corporation surviving the merger, in the middle of the business year of the domestic corporation that has succeeded to the business through the company split (excluding a corporation established through the company split), or in the middle of the business year of the domestic corporation that has received the transfer (hereinafter referred to as the "acquiring corporation, etc." in this paragraph), and when the acquiring corporation, etc. has succeeded to the whole or a part of the business concerning retirement pension services, etc., the amount of retirement pension funds prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), for the business year of the acquiring corporation, etc. that contains the date of the merger, company split, or the transfer, is to be the sum of the amounts listed as follows, notwithstanding the provisions of the paragraph:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  その合併法人等の当該事業年度開始の時における第八十四条第二項に規定する退職年金等積立金額を十二で除し、これに当該事業年度の月数を乗じて計算した金額
      <sup>art-85/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-85/par-1/item-1</sup>
      the amount obtained by dividing the amount of the retirement pension funds prescribed in Article 84, paragraph (2) as of the beginning of the business year of the acquiring corporation, etc. by 12 and then multiplying the result by the number of months in the business year; and
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  その合併、分割又は譲渡により引き継いだ退職年金業務等に係るその合併、分割又は譲渡の時において計算される第八十四条第二項に規定する退職年金等積立金額を十二で除し、これにその合併、分割又は譲渡の日から当該事業年度終了の日までの期間の月数を乗じて計算した金額
      <sup>art-85/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-85/par-1/item-2</sup>
      the amount obtained by dividing the amount of the retirement pension funds prescribed in Article 84, paragraph (2), calculated as of the time of the merger, company split, or the transfer, that pertains to retirement pension services, etc. that the acquiring corporation, etc. has succeeded to as a result of the merger, company split, or the transfer by 12 and then multiplying the result by the number of months in the period from the date of the merger, company split, or the transfer to the last day of the business year.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第二項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを切り捨てる。
    <sup>art-85/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-85/par-2</sup>
    The number of months set forth in the preceding paragraph is calculated in accordance with the calendar and a division of less than one month is discarded.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八十六条（退職年金業務等を廃止した場合の特例） — (Special Provisions on Abolished Retirement Pension Services)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-86 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-86</sup>

    **第一項**  退職年金業務等を行う内国法人が前三条に規定する事業年度において退職年金業務等を廃止した場合におけるこれらの規定の適用については、第八十四条第一項（退職年金等積立金の額の計算）中「当該事業年度の月数」とあるのは「当該事業年度開始の日から退職年金業務等の廃止の日までの期間の月数」と、第八十四条の二第一項第二号（退職年金業務等の引継ぎをした場合の特例）中「その分割又は譲渡の日から当該事業年度終了の日までの期間の月数」とあるのは「その分割又は譲渡の日から退職年金業務等の廃止の日までの期間の月数」と、前条第一項第一号中「当該事業年度の月数」とあるのは「当該事業年度開始の日から退職年金業務等の廃止の日までの期間の月数」と、同項第二号中「その合併、分割又は譲渡の日から当該事業年度終了の日までの期間の月数」とあるのは「その合併、分割又は譲渡の日から退職年金業務等の廃止の日までの期間の月数」とする。
    <sup>art-86/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-86/par-1</sup>
    With regard to the application of the provisions of the preceding three Articles in the case where a domestic corporation engaged in retirement pension services, etc. has abolished its retirement pension services, etc. during a business year prescribed in these Articles, the term "the number of months of the business year" in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; the term "the number of months in the period from the date of the company split or the transfer to the last day of the business year" in Article 84-2, paragraph (1), item (ii) (Special Provisions on Retirement Pension Services in a Succession) is deemed to be replaced with "the number of months in the period from the date of the company split or the transfer to the date of the abolition of retirement pension services, etc."; the term "the number of months in the business year" in paragraph (1), item (i) of the preceding Article is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; and the term "the number of months in the period from the date of the merger, company split, or the transfer to the last day of the business year" in item (ii) of the paragraph is deemed to be replaced with "the number of months in the period from the date of the merger, company split, or the transfer to the date of the abolition of retirement pension services, etc."
    <sup>machine translation, not official</sup>

## 第二節　税額の計算 — Section 2 Calculation of Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-3/sec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-3/sec-2</sup>

### 第八十七条（退職年金等積立金に対する法人税の税率） — (Tax Rate for Corporation Tax on Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-87 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-87</sup>

    **第一項**  内国法人に対して課する退職年金等積立金に対する法人税の額は、各事業年度の退職年金等積立金の額に百分の一の税率を乗じて計算した金額とする。
    <sup>art-87/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-87/par-1</sup>
    The amount of corporation tax imposed on a domestic corporation for its retirement pension funds is to be the amount calculated by multiplying the amount of retirement pension funds for each business year by a tax rate of one percent.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第三節　申告及び納付 — Section 3 Filing of Returns and Payment
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-3/sec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-3/sec-3</sup>

### 第八十八条（退職年金等積立金に係る中間申告） — (Interim Returns for Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-88 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-88</sup>

    **第一項**  退職年金業務等を行なう内国法人は、その事業年度が六月をこえる場合には、当該事業年度開始の日以後六月を経過した日から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。
    <sup>art-88/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-88/par-1</sup>
    A domestic corporation engaged in retirement pension services, etc. must, when its business year exceeds six months, file a return containing the following matters with the district director of the tax office, within two months after the day on which six months have elapsed from the first day of the business year:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  当該事業年度開始の日以後六月の期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である退職年金等積立金の額
      <sup>art-88/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-88/par-1/item-1</sup>
      the amount of retirement pension funds calculated by deeming the period of six months after the first day of the business year as one business year, which is the tax base for the period;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  前号に掲げる退職年金等積立金の額につき前条の規定を適用して計算した法人税の額
      <sup>art-88/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-88/par-1/item-2</sup>
      the amount of corporation tax calculated by applying the provisions of the preceding Article to the amount of retirement pension funds listed in the preceding item; and
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
      <sup>art-88/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-88/par-1/item-3</sup>
      the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ordinance of the Ministry of Finance.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八十八条の二（退職年金等積立金に係る中間申告書の提出を要しない場合） — Cases Where an Interim Return for Retirement Pension Funds Is Not Required to Be Filed
<sup>caption: machine translation, not official</sup>
<sup>art-88-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-88-2</sup>

    **第一項**  国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、内国法人の前条の規定による申告書の提出期限と当該申告書に係る事業年度の次条の規定による申告書の提出期限とが同一の日となる場合は、前条の規定にかかわらず、当該事業年度につき同条の規定による申告書を提出することを要しない。
    <sup>art-88-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-88-2/par-1</sup>
    In the case where, as a result of an extension of the due date relating to returns under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing a return under the preceding Article of a domestic corporation and the due date for filing a return under the following Article for the business year to which the return pertains fall on the same day, the domestic corporation is not required to file a return under the preceding Article for that business year, notwithstanding the provisions of that Article.
    <sup>machine translation, not official</sup>

### 第八十九条（退職年金等積立金に係る確定申告） — (Final Returns for Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-89 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-89</sup>

    **第一項**  退職年金業務等を行う内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。
    <sup>art-89/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-89/par-1</sup>
    A domestic corporation engaged in retirement pension services, etc. must file a return containing the following matters to the district director of the tax office, within two months after the day following the last day of each business year:
    <sup>machine translation, not official</sup>

      **一**  当該事業年度の課税標準である退職年金等積立金の額
      <sup>art-89/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-89/par-1/item-1</sup>
      the amount of retirement pension funds which is the tax base for the business year;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  前号に掲げる退職年金等積立金の額につき第八十七条（退職年金等積立金に対する法人税の税率）の規定を適用して計算した法人税の額
      <sup>art-89/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-89/par-1/item-2</sup>
      the amount of corporation tax calculated by applying the provisions of Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds) to the amount of retirement pension funds listed in the preceding item.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  その内国法人が当該事業年度につき第八十八条（退職年金等積立金に係る中間申告）の規定による申告書を提出すべき法人である場合には、前号に掲げる法人税の額から次条の規定により納付すべき法人税の額（当該申告書に係る期限後申告書の提出又はこれらの申告書の提出がなかつたことによる決定により納付すべき法人税の額を含むものとし、これらの額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額とする。）を控除した金額
      <sup>art-89/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-89/par-1/item-3</sup>
      in the case where the domestic corporation is a corporation that is to file a return under Article 88 (Interim Returns for Retirement Pension Funds) for the business year, the amount that remains after deducting, from the amount of corporation tax listed in the preceding item, the amount of corporation tax that the domestic corporation is to pay under the following Article (including the amount of corporation tax to be paid based on a return filed after the due date for the return or based on a determination made due to the failure to file such returns, and in the case where an amended return has been filed or a Reassessment has been made for the amounts, the amount of corporation tax after the amended return was filed or the Reassessment was made); and
      <sup>machine translation, not official</sup>

      **四**  前三号に掲げる金額の計算の基礎その他財務省令で定める事項
      <sup>art-89/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-89/par-1/item-4</sup>
      the basis of the calculation of the amount listed in the preceding three items and any other matters as specified by Ordinance of the Ministry of Finance.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第九十条（退職年金等積立金に係る中間申告による納付） — (Payment by Interim Return for Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-90 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-90</sup>

    **第一項**  第八十八条（退職年金等積立金に係る中間申告）の規定による申告書を提出した内国法人は、当該申告書に記載した同条第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
    <sup>art-90/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-90/par-1</sup>
    When a domestic corporation, which has filed a return under Article 88 (Interim Return for Retirement Pension Funds), holds any amount listed in item (ii) of the Article that it entered in the return, it must pay corporation tax equivalent to the amount to the State.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第九十一条（退職年金等積立金に係る確定申告による納付） — (Payment by Final Return for Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-91 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-91</sup>

    **第一項**  第八十九条（退職年金等積立金に係る確定申告）の規定による申告書を提出した内国法人は、当該申告書に記載した同条第二号に掲げる金額（同条第三号の規定に該当する場合には、同号に掲げる金額）があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
    <sup>art-91/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-91/par-1</sup>
    When a domestic corporation, which has filed a return under Article 89 (Final Return for Retirement Pension Funds), holds any amount listed in item (ii) of the Article that it entered in the return (in the case falling under the provisions of item (iii) of the Article, any amount listed in the item), it must pay corporation tax equivalent to the amount to the State.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第九十二条から第百二十条まで  〔削除 / repealed〕
<sup>art-92-to-120 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-92-to-120</sup>

    **第一項**  削除
    <sup>art-92-to-120/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-92-to-120/par-1</sup>

## 第四章　青色申告 — Chapter IV Blue Returns
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-4</sup>

### 第百二十一条（青色申告） — (Blue Returns)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-121 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-121</sup>

  **第一項**  内国法人は、納税地の所轄税務署長の承認を受けた場合には、次に掲げる申告書及びこれらの申告書に係る修正申告書を青色の申告書により提出することができる。
  <sup>art-121/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-121/par-1</sup>
  A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return related thereto via a blue return:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  中間申告書
    <sup>art-121/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-121/par-1/item-1</sup>
    interim return;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  確定申告書
    <sup>art-121/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-121/par-1/item-2</sup>
    tax return; and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  前項の承認を受けている内国法人は、次に掲げる申告書及びこれらの申告書に係る修正申告書について、青色の申告書により提出することができる。
  <sup>art-121/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-121/par-2</sup>
  A domestic corporation that has obtained approval set forth in the preceding paragraph may file a return listed as follows and an amended return related thereto via a Blue Return:
  <sup>machine translation, not official</sup>

    **一**  退職年金等積立金中間申告書
    <sup>art-121/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-121/par-2/item-1</sup>
    interim return for retirement pension funds;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  退職年金等積立金確定申告書
    <sup>art-121/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-121/par-2/item-2</sup>
    final return from for retirement pension funds;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百二十二条（青色申告の承認の申請） — (Application for Approval to File a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-122 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122</sup>

  **第一項**  当該事業年度以後の各事業年度の前条第一項各号に掲げる申告書を青色の申告書により提出することについて同項の承認を受けようとする内国法人は、当該事業年度開始の日の前日までに、当該事業年度開始の日その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
  <sup>art-122/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-1</sup>
  A domestic corporation which wishes to obtain approval set forth in paragraph (1) of the preceding Article for submitting the returns listed in the items of the paragraph in a Blue Return for each business year on or after the business year must submit an application form stating the first day of the business year and any other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment, by the day preceding the first day of the business year.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、当該事業年度が次の各号に掲げる事業年度に該当するときは、同項の申請書の提出期限は、同項の規定にかかわらず、当該各号に定める日の前日とする。
  <sup>art-122/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-2</sup>
  In the case referred to in the preceding paragraph, when the business year falls under any of the business years listed in the following items, the due date for submitting an application form set forth in the paragraph is to be the day preceding the day specified in the relevant item, notwithstanding the provisions of the preceding paragraph:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  内国法人である普通法人又は協同組合等の設立の日の属する事業年度　同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日
    <sup>art-122/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-2/item-1</sup>
    the business year containing the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established:The earlier day of either the day on which three months have elapsed from the day or the last day of the business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  内国法人である公益法人等又は人格のない社団等の新たに収益事業を開始した日の属する事業年度　同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日
    <sup>art-122/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-2/item-2</sup>
    the business year containing the day on which a corporation in the public interest, etc. or an association or foundation without juridical personality, which is a domestic corporation, newly commenced a profit-making business:The earlier day of either the day on which three months have elapsed from the day or the last day of the business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  次に掲げる法人の区分に応じそれぞれ次に定める日の属する事業年度　同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日
    <sup>art-122/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-2/item-3</sup>
    the business year containing the day specified in each of the following in accordance with the category of corporation listed therein: The earlier day of either the day on which three months have elapsed from that day or the last day of the business year;
    <sup>machine translation, not official</sup>

      **イ**  公共法人に該当していた収益事業を行う公益法人等　当該公益法人等に該当することとなつた日
      <sup>art-122/par-2/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-2/item-3/sub-1</sup>
      a public interest corporation, etc. conducting a profit-making business that was a public service corporation: the date on which it became that public interest corporation, etc.;
      <sup>machine translation, not official</sup>

      **ロ**  公共法人又は収益事業を行つていない公益法人等に該当していた普通法人又は協同組合等　当該普通法人又は協同組合等に該当することとなつた日
      <sup>art-122/par-2/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-2/item-3/sub-2</sup>
      an ordinary corporation or a cooperative, etc. that was a public service corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc.
      <sup>machine translation, not official</sup>

    **四**  内国法人である普通法人若しくは協同組合等の設立の日、内国法人である公益法人等若しくは人格のない社団等の新たに収益事業を開始した日又は前号イ若しくはロに掲げる法人の区分に応じそれぞれ同号イ若しくはロに定める日（以下この号において「設立等の日」という。）から前三号に規定する事業年度終了の日までの期間が三月に満たない場合における当該事業年度の翌事業年度　当該設立等の日以後三月を経過した日と当該翌事業年度終了の日とのうちいずれか早い日
    <sup>art-122/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-122/par-2/item-4</sup>
    in the case where the period from the following days to the last day of the business years prescribed in the preceding three items is less than three months: the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established; the day on which a public interest corporation, etc. or an association or foundation without juridical personality, which is a domestic corporation, newly commenced a profit-making business; or the day specified in (a) or (b) of the preceding item in accordance with the category of corporation listed in (a) or (b) of that item (hereinafter referred to as the "date of establishment, etc." in this item); the business year following the business years prescribed in the preceding three items: The earlier day of either the day on which three months have elapsed from the date of establishment, etc. or the last day of the following business year.
    <sup>machine translation, not official</sup>

### 第百二十三条（青色申告の承認申請の却下） — (Denial of Applications for Approval to File a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-123 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-123</sup>

  **第一項**  税務署長は、前条第一項の申請書の提出があつた場合において、その申請書を提出した内国法人につき次の各号のいずれかに該当する事実があるときは、その申請を却下することができる。
  <sup>art-123/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-123/par-1</sup>
  In the case where an application form set forth in paragraph (1) of the preceding Article has been filed, the district director of the tax office may deny the application, when there is a fact falling under any of the following, with regard to the domestic corporation that has filed the application form:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  前条第一項に規定する当該事業年度に係る帳簿書類の備付け、記録又は保存が第百二十六条第一項（青色申告法人の帳簿書類）に規定する財務省令で定めるところに従つて行われていないこと。
    <sup>art-123/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-123/par-1/item-1</sup>
    books and documents pertaining to the business year prescribed in paragraph (1) of the preceding Article are not kept, recorded, or preserved as specified by Ordinance of the Ministry of Finance prescribed in Article 126, paragraph (1) (Books and Documents of Corporations Filing Blue Return);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  その備え付ける帳簿書類に取引の全部又は一部を隠蔽し又は仮装して記載し又は記録していることその他不実の記載又は記録があると認められる相当の理由があること。
    <sup>art-123/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-123/par-1/item-2</sup>
    there are justifiable grounds for deeming that the books and documents that the domestic corporation keeps contain any entry or record by concealing or falsifying the whole or a part of any transactions or making any other false entry or record;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  第百二十七条第二項（青色申告の承認の取消し）の規定による通知を受け、又は第百二十八条（青色申告の取りやめ）に規定する届出書の提出をした日以後一年以内にその申請書を提出したこと。
    <sup>art-123/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-123/par-1/item-3</sup>
    where the domestic corporation has submitted the application form within one year after the day on which it received a notice pursuant to the provisions of Article 127, paragraph (2) (Rescission of Approval to File a Blue Return) or it submitted a report prescribed in Article 128 (Cancellation of a Blue Return); or
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百二十四条（青色申告の承認等の通知） — (Notice of Approval for Filing a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-124 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-124</sup>

  **第一項**  税務署長は、第百二十二条第一項（青色申告の承認の申請）の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知する。
  <sup>art-124/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-124/par-1</sup>
  In the case where an application form set forth in Article 122, paragraph (1) (Application for Approval to File a Blue Return) has been submitted, the district director of the tax office, when giving their approval or denying the application, notifies the domestic corporation that made the application to that effect, in writing.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百二十五条（青色申告の承認があつたものとみなす場合） — (Deemed Approval to File a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-125 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-125</sup>

  **第一項**  第百二十二条第一項（青色申告の承認の申請）の申請書の提出があつた場合において、同項に規定する当該事業年度終了の日（当該事業年度について中間申告書を提出すべき法人（当該法人以外の法人で当該事業年度について第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書を提出できるものを含む。）については、当該事業年度開始の日以後六月を経過する日）までにその申請につき承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。
  <sup>art-125/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-125/par-1</sup>
  In the case where an application form set forth in Article 122, paragraph (1) (Application for Approval to File a Blue Return) has been submitted, when neither the approval nor the denial of the application was decided on by the last day of the business year prescribed in the paragraph (with regard to a corporation that is to file an interim return for the business year (including a corporation other than such a corporation that may file an interim return containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) for the business year), by the day on which six months have elapsed from the first day of the business year), it is deemed that the approval was given as of the day.
  <sup>machine translation, not official</sup>

  **第二項**  第百二十一条第一項（青色申告）の承認を受けていない内国法人が第六十四条の九第一項（通算承認）の規定による承認を受けた場合には、当該承認の効力が生じた日において第百二十一条第一項の承認があつたものとみなす。
  <sup>art-125/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-125/par-2</sup>
  In the case where a domestic corporation that has not obtained approval set forth in Article 121, paragraph (1) (Blue Returns) has obtained approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval), it is deemed that the approval set forth in Article 121, paragraph (1) was given as of the day on which that approval became effective.
  <sup>machine translation, not official</sup>

### 第百二十六条（青色申告法人の帳簿書類） — (Books and Documents of Corporations Filing Blue Returns)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-126 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-126</sup>

  **第一項**  第百二十一条第一項（青色申告）の承認を受けている内国法人は、財務省令で定めるところにより、帳簿書類を備え付けてこれにその取引を記録し、かつ、当該帳簿書類を保存しなければならない。
  <sup>art-126/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-126/par-1</sup>
  A domestic corporation, which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), must keep books and documents, record transactions therein, and preserve the books and documents, as specified by Ordinance of the Ministry of Finance.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  納税地の所轄税務署長は、必要があると認めるときは、第百二十一条第一項の承認を受けている内国法人に対し、前項に規定する帳簿書類について必要な指示をすることができる。
  <sup>art-126/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-126/par-2</sup>
  The competent district director with jurisdiction over the place for tax payment may, when they find it necessary, give the necessary instructions to a domestic corporation, which has obtained approval set forth in Article 121, paragraph (1), with regard to its books and documents prescribed in the preceding paragraph.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  前項に定めるもののほか、国税庁長官又は通算法人の納税地の所轄国税局長若しくは所轄税務署長は、必要があると認めるときは、当該通算法人及び他の通算法人に対し、第一項に規定する帳簿書類について必要な指示をすることができる。
  <sup>art-126/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-126/par-3</sup>
  Beyond what is provided for in the preceding paragraph, the Commissioner of the National Tax Agency, or the competent regional commissioner or the competent district director with jurisdiction over the place for tax payment of a group tax sharing corporation, may, when they find it necessary, give the necessary instructions to the group tax sharing corporation and other group tax sharing corporations with regard to the books and documents prescribed in paragraph (1).
  <sup>machine translation, not official</sup>

### 第百二十七条（青色申告の承認の取消し） — (Rescission of Approval to File a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-127 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127</sup>

  **第一項**  第百二十一条第一項（青色申告）の承認を受けた内国法人につき次の各号のいずれかに該当する事実がある場合には、納税地の所轄税務署長は、当該各号に定める事業年度まで遡つて、その承認を取り消すことができる。この場合において、その取消しがあつたときは、当該事業年度開始の日以後その内国法人が提出したその承認に係る青色申告書（納付すべき義務が同日前に成立した法人税に係るものを除く。）は、青色申告書以外の申告書とみなす。
  <sup>art-127/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-1</sup>
  In the case where there is any fact falling under the following items with regard to a domestic corporation which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), the competent district director with jurisdiction over the place for tax payment may rescind the approval retroactively to the business year specified in the relevant item. In this case, when the approval has been rescinded, the Blue Return related to the approval that the domestic corporation submitted on or after the first day of the business year (excluding a Blue Return for corporation tax which the domestic corporation had become obliged to pay prior to the day) is deemed to be a return other than a Blue Return:
  <sup>machine translation, not official</sup>

    **一**  その事業年度に係る帳簿書類の備付け、記録又は保存が前条第一項に規定する財務省令で定めるところに従つて行われていないこと　当該事業年度
    <sup>art-127/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-1/item-1</sup>
    the books and documents for the business year have not been kept, recorded, or preserved as specified by Ministry of Finance Order prescribed in paragraph (1) of the preceding Article: the relevant business year;
    <sup>machine translation, not official</sup>

    **二**  その事業年度に係る帳簿書類について前条第二項の規定による税務署長の指示に従わなかつたこと　当該事業年度
    <sup>art-127/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-1/item-2</sup>
    the domestic corporation has failed to follow the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article, with regard to the books and documents for the business year:the relevant business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  その事業年度に係る帳簿書類に取引の全部又は一部を隠蔽し又は仮装して記載し又は記録し、その他その記載又は記録をした事項の全体についてその真実性を疑うに足りる相当の理由があること　当該事業年度
    <sup>art-127/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-1/item-3</sup>
    there are justifiable grounds for deeming that the books and documents for the business year contain any entry or record which conceal or falsify the whole or a part of any transactions or to suspect the credibility of all of the other matters entered or recorded:the relevant business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  第七十四条第一項（確定申告）の規定による申告書をその提出期限までに提出しなかつたこと　当該申告書に係る事業年度
    <sup>art-127/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-1/item-4</sup>
    the domestic corporation has failed to file a return under Article 74, paragraph (1) (Final Returns) by the due date: The business year pertaining to the return.
    <sup>machine translation, not official</sup>

  **第二項**  税務署長は、前項の規定による取消しの処分をする場合には、同項の内国法人に対し、書面によりその旨を通知する。この場合において、その書面には、その取消しの処分の基因となつた事実が同項各号のいずれに該当するかを付記しなければならない。
  <sup>art-127/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-2</sup>
  The district director of the tax office , when rescinding approval pursuant to the provisions of the preceding paragraph, notifies the domestic corporation set forth in the paragraph to that effect, in writing. In this case, the district director of the tax office must in addition, enter in the written notice, which of the items of the paragraph was the cause of the rescission.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  通算法人に係る第一項の規定の適用については、同項中「当該各号に定める事業年度まで遡つて、その」とあるのは「その」と、「当該事業年度開始の日以後その内国法人が提出したその承認に係る青色申告書（納付すべき義務が同日前に成立した法人税に係るものを除く。）は、青色申告書以外の申告書とみなす」とあるのは「その取消しの処分に係る次項の通知を受けた日の前日（当該前日がその内国法人に係る通算親法人の事業年度終了の日である場合には、当該通知を受けた日）の属する事業年度以後の各事業年度については、その承認は、その効力を失うものとする」と、同項第二号中「の規定による税務署長」とあるのは「又は第三項の規定による国税庁長官、国税局長又は税務署長」とする。
  <sup>art-127/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-3</sup>
  With regard to the application of the provisions of paragraph (1) to a group tax sharing corporation, the phrase "rescind the approval retroactively to the business year specified in the relevant item" in that paragraph is deemed to be replaced with "rescind the approval"; the phrase "the Blue Return related to the approval that the domestic corporation submitted on or after the first day of the business year (excluding a Blue Return for corporation tax which the domestic corporation had become obliged to pay prior to the day) is deemed to be a return other than a Blue Return" is deemed to be replaced with "the approval ceases to be effective with regard to each business year on or after the business year containing the day preceding the day on which the domestic corporation received the notice set forth in the following paragraph pertaining to the disposition of the rescission (or, in the case where that preceding day is the last day of a business year of the group tax sharing parent corporation of the domestic corporation, the day on which it received the notice)"; and the phrase "the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the Commissioner of the National Tax Agency, the regional commissioner, or the district director of the tax office given pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article".
  <sup>machine translation, not official</sup>

  **第四項**  通算法人であつた内国法人に係る第一項の規定の適用については、同項中「定める事業年度」とあるのは「定める事業年度（当該事業年度が第六十四条の九第一項（通算承認）の規定による承認の効力を失つた日の前日（当該前日がその内国法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）の属する事業年度（以下この項において「失効事業年度」という。）前の事業年度である場合には、当該失効事業年度）」と、同項第二号中「の規定による税務署長」とあるのは「又は第三項の規定による国税庁長官、国税局長又は税務署長」とする。
  <sup>art-127/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-127/par-4</sup>
  With regard to the application of the provisions of paragraph (1) to a domestic corporation that was a group tax sharing corporation, the phrase "the business year specified in the relevant item" in that paragraph is deemed to be replaced with "the business year specified in the relevant item (or, in the case where that business year is a business year before the business year containing the day preceding the day on which the approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval) ceased to be effective (or, in the case where that preceding day is the last day of a business year of the group tax sharing parent corporation of the domestic corporation, the day on which the approval ceased to be effective) (hereinafter referred to as the 'business year of lapse' in this paragraph), the business year of lapse)"; and the phrase "the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the Commissioner of the National Tax Agency, the regional commissioner, or the district director of the tax office given pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article".
  <sup>machine translation, not official</sup>

### 第百二十八条（青色申告の取りやめ） — (Cancellation of a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-128 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-128</sup>

  **第一項**  第百二十一条第一項（青色申告）の承認を受けている内国法人（通算法人を除く。）は、当該事業年度以後の各事業年度の同項各号に掲げる申告書を青色の申告書により提出することをやめようとするときは、当該事業年度の第七十四条第一項（確定申告）の規定による申告書の提出期限までに、当該事業年度開始の日その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、当該事業年度以後の各事業年度については、その承認は、その効力を失うものとする。
  <sup>art-128/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-128/par-1</sup>
  A domestic corporation that has obtained approval set forth in Article 121, paragraph (1) (Blue Returns) (excluding a group tax sharing corporation) must, when it wishes to stop filing a return as listed in the items of the paragraph via a Blue Return for each business year on or after the business year, submit a report stating the first day of the business year and any other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment, by the due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year. In this case, when the report has been submitted, the approval ceases to be effective with regard to each business year on or after the business year.
  <sup>machine translation, not official</sup>

## 第五章　更正及び決定 — Chapter V Reassessment and Determination
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-2/ch-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-2/ch-5</sup>

### 第百二十九条（更正に関する特例） — Special Provisions on Reassessment
<sup>caption: machine translation, not official</sup>
<sup>art-129 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-129</sup>

  **第一項**  内国法人の提出した確定申告書に記載された各事業年度の所得の金額が当該事業年度の課税標準とされるべき所得の金額を超えている場合において、その超える金額のうちに事実を仮装して経理したところに基づくものがあるときは、税務署長は、当該事業年度の所得に対する法人税につき、その内国法人が当該事業年度後の各事業年度において当該事実に係る修正の経理をし、かつ、当該修正の経理をした事業年度の確定申告書を提出するまでの間は、更正をしないことができる。
  <sup>art-129/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-129/par-1</sup>
  In the case where the amount of income for each business year entered in a Final Return filed by a domestic corporation exceeds the amount of income that should be the tax base for the business year, when the excess amount includes any amount based on accounting conducted by disguising facts, the district director may refrain from making a Reassessment with regard to the corporation tax on income for the business year until the domestic corporation makes corrective accounting with regard to the facts in a business year after the business year and files a Final Return for the business year in which it made the corrective accounting.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長が第百三十五条第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）の更正をする場合における国税通則法第二十八条第二項（更正又は決定の手続）の規定の適用については、同項第三号中「次に掲げる金額」とあるのは、「次に掲げる金額及びニ又はホに掲げる金額のうち法人税法第百三十五条第一項又は第二項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）の規定の適用がある金額」とする。
  <sup>art-129/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-129/par-2</sup>
  With regard to the application of the provisions of Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes in the case where the district director makes a Reassessment set forth in Article 135, paragraph (1) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting), the phrase "the following amounts" in item (iii) of that paragraph is deemed to be replaced with "the following amounts, and those of the amounts listed in (d) or (e) to which the provisions of Article 135, paragraph (1) or (2) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting) of the Corporation Tax Act apply".
  <sup>machine translation, not official</sup>

### 第百三十条（青色申告書等に係る更正） — (Reassessment Related to a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-130 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-130</sup>

  **第一項**  税務署長は、内国法人の提出した青色申告書に係る法人税の課税標準又は欠損金額の更正をする場合には、その内国法人の帳簿書類を調査し、その調査により当該青色申告書に係る法人税の課税標準又は欠損金額の計算に誤りがあると認められる場合に限り、これをすることができる。ただし、当該青色申告書及びこれに添付された書類に記載された事項によつて、当該課税標準又は欠損金額の計算がこの法律の規定に従つていないことその他その計算に誤りがあることが明らかである場合は、その帳簿書類を調査しないでその更正をすることを妨げない。
  <sup>art-130/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-130/par-1</sup>
  In the case where the district director of the tax office makes a Reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, they examine the domestic corporation's books and documents and may make the Reassessment only in the case where they find any errors in the calculation of the tax base of corporation tax or the net operating loss pertaining to the Blue Return, based on the results of the examination; provided, however, that in the case where the matters entered in the Blue Return and the documents attached thereto clearly reveal that the calculation of the tax base or the net operating loss is not in accordance with the provisions of this Act or there are any other errors in the calculation, the district director of the tax office is not precluded from making a Reassessment without examining the books and documents.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長は、内国法人の提出した青色申告書に係る法人税の課税標準若しくは欠損金額又は内国法人の各対象会計年度の国際最低課税額に対する法人税、各対象会計年度の国際最低課税残余額に対する法人税若しくは各対象会計年度の国内最低課税額に対する法人税の課税標準の更正をする場合には、その更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書にその更正の理由を付記しなければならない。
  <sup>art-130/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-130/par-2</sup>
  In the case where the district director of the tax office makes a Reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they must additionally enter the reason for the Reassessment in a written notice of Reassessment as prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes.
  <sup>machine translation, not official</sup>

### 第百三十一条（推計による更正又は決定） — (Reassessment or Determination by Estimate)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-131 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-131</sup>

  **第一項**  税務署長は、内国法人に係る法人税につき更正又は決定をする場合には、内国法人の提出した青色申告書に係る法人税（その内国法人が通算法人（通算法人であつた内国法人を含む。以下この条において同じ。）である場合には、第百二十七条第三項又は第四項（青色申告の承認の取消し）の規定により読み替えられた同条第一項各号に定める事業年度から当該事業年度後の事業年度のうち最初に青色申告書以外の申告書を提出する事業年度の前事業年度までの各事業年度に係る法人税を除く。）の課税標準若しくは欠損金額又は内国法人の各対象会計年度の国際最低課税額に対する法人税、各対象会計年度の国際最低課税残余額に対する法人税若しくは各対象会計年度の国内最低課税額に対する法人税の課税標準の更正をする場合を除き、その内国法人（その内国法人が通算法人である場合には、他の通算法人を含む。）の財産若しくは債務の増減の状況、収入若しくは支出の状況又は生産量、販売量その他の取扱量、従業員数その他事業の規模によりその内国法人に係る法人税の課税標準（更正をする場合にあつては、課税標準又は欠損金額）を推計して、これをすることができる。
  <sup>art-131/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-131/par-1</sup>
  In the case where the district director of the tax office makes a Reassessment or determination with regard to corporation tax related to a domestic corporation, except for the case where they make a Reassessment with regard to the tax base of corporation tax (in the case where the domestic corporation is a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation; hereinafter the same applies in this Article), excluding corporation tax for each business year from the business year specified in the relevant item of Article 127, paragraph (1) as read by replacing terms pursuant to the provisions of Article 127, paragraph (3) or paragraph (4) (Rescission of Approval to File a Blue Return) to the previous business year of the first business year, among the business years after that business year, for which it files a return other than a Blue Return) or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they may make a Reassessment or determination by way of estimating the tax base of corporation tax (in the case of making a Reassessment, estimating the tax base or the net operating loss) related to the domestic corporation, in light of any increases and decreases in assets or liabilities, revenue or expenses, production volumes, sales volumes or other transaction volumes, the number of employees and other matters concerning the size of the business of the domestic corporation (in the case where the domestic corporation is a group tax sharing corporation, including other group tax sharing corporations).
  <sup>machine translation, not official</sup>

### 第百三十二条（同族会社等の行為又は計算の否認） — (Rejection of Acts or Calculations by Family Companies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-132 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132</sup>

  **第一項**  税務署長は、次に掲げる法人に係る法人税につき更正又は決定をする場合において、その法人の行為又は計算で、これを容認した場合には法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、その法人に係る法人税の課税標準若しくは欠損金額又は法人税の額を計算することができる。
  <sup>art-132/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-1</sup>
  In the case where the district director of the tax office makes a reassessment or determination with regard to corporation tax related to a corporation listed as follows, when it is found that any acts conducted or calculations made by the corporation would, if allowed, unreasonably reduce the burden of corporation tax, they may calculate the tax base of corporation tax related to the corporation, the net operating loss , or the amount of corporation tax, based on their own recognition, notwithstanding the acts or calculations:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  内国法人である同族会社
    <sup>art-132/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-1/item-1</sup>
    a family company that is a domestic corporation; or
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  イからハまでのいずれにも該当する内国法人
    <sup>art-132/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-1/item-2</sup>
    a domestic corporation falling under all of (a) through (c) below:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **イ**  三以上の支店、工場その他の事業所を有すること。
      <sup>art-132/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-1/item-2/sub-1</sup>
      The domestic corporation has three or more branch offices, factories, or any other places of business
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ロ**  その事業所の二分の一以上に当たる事業所につき、その事業所の所長、主任その他のその事業所に係る事業の主宰者又は当該主宰者の親族その他の当該主宰者と政令で定める特殊の関係のある個人（以下この号において「所長等」という。）が前に当該事業所において個人として事業を営んでいた事実があること。
      <sup>art-132/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-1/item-2/sub-2</sup>
      Where, with regard to half or more of its places of business, the director or the chief officer of the places of business, any other presiding official of a business related to the places of business, a relative of the presiding official or any other individual who has a special relationship as specified by Cabinet Order with the presiding official (hereinafter referred to as the "director, etc." in this item) formerly conducted a business at the places of business as an individual
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **ハ**  ロに規定する事実がある事業所の所長等の有するその内国法人の株式又は出資の数又は金額の合計額がその内国法人の発行済株式又は出資（その内国法人が有する自己の株式又は出資を除く。）の総数又は総額の三分の二以上に相当すること。
      <sup>art-132/par-1/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-1/item-2/sub-3</sup>
      The sum of the number or the amount of shares of or capital contributions to the domestic corporation held by the director, etc. of a place of business, for which the fact prescribed in (b) exists, corresponds to two-thirds or more of the total number or the total amount of the domestic corporation's issued shares or capital contributions (excluding the shares that the corporation holds in itself and the capital contributions made thereby).
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  前項の場合において、内国法人が同項各号に掲げる法人に該当するかどうかの判定は、同項に規定する行為又は計算の事実のあつた時の現況によるものとする。
  <sup>art-132/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-2</sup>
  In the case referred to in the preceding paragraph, the determination as to whether a domestic corporation falls under the category of corporations listed in the items of the paragraph is to be based on the circumstances as of the time when the acts or calculation prescribed in the paragraph were actually conducted or made.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  第一項の規定は、同項に規定する更正又は決定をする場合において、同項各号に掲げる法人の行為又は計算につき、所得税法第百五十七条第一項（同族会社等の行為又は計算の否認等）若しくは相続税法第六十四条第一項（同族会社等の行為又は計算の否認等）又は地価税法（平成三年法律第六十九号）第三十二条第一項（同族会社等の行為又は計算の否認等）の規定の適用があつたときについて準用する。
  <sup>art-132/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132/par-3</sup>
  The provisions of paragraph (1) apply mutatis mutandis to the case where a reassessment or determination as prescribed in the paragraph is made and when the provisions of Article 157, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Income Tax Act, Article 64, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Inheritance Tax Act, or Article 32, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Land Value Tax Act were applied to the acts conducted or calculation made by a corporation listed in the items of paragraph (1).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百三十二条の二（組織再編成に係る行為又は計算の否認） — (Rejection of Acts or Calculations Pertaining to Organizational Restructuring)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-132-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132-2</sup>

  **第一項**  税務署長は、合併、分割、現物出資若しくは現物分配（第二条第十二号の五の二（定義）に規定する現物分配をいう。）又は株式交換等若しくは株式移転（以下この条において「合併等」という。）に係る次に掲げる法人の法人税につき更正又は決定をする場合において、その法人の行為又は計算で、これを容認した場合には、合併等により移転する資産及び負債の譲渡に係る利益の額の減少又は損失の額の増加、法人税の額から控除する金額の増加、第一号又は第二号に掲げる法人の株式（出資を含む。第二号において同じ。）の譲渡に係る利益の額の減少又は損失の額の増加、みなし配当金額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなされる金額をいう。）の減少その他の事由により法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、その法人に係る法人税の課税標準若しくは欠損金額又は法人税の額を計算することができる。
  <sup>art-132-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132-2/par-1</sup>
  In the case where the district director of the tax office makes a Reassessment or determination with regard to corporation tax related to a corporation listed as follows that was involved in a merger, company split, contribution in kind to the capital of the receiving corporation, distribution in kind (meaning a distribution in kind as prescribed in Article 2, item (xii)-5-2 (Definitions)), share exchange, etc. or share transfer (hereinafter referred to as a "merger, etc." in this Article), when it is found that any acts conducted or calculations made by the corporation would, if allowed, unreasonably reduce the burden of corporation tax, due to a decrease in the amount of profit or an increase in the net operating loss on the transfer of assets and liabilities transferred as a result of a merger, etc., an increase in the amount to be credited from corporation tax, a decrease in the amount of profit or an increase in the net operating loss on the transfer of shares (including capital contributions; the same applies in item (ii)) of a corporation listed in item (i) or item (ii), a decrease in the amount of deemed dividend (meaning the amount deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends)), or due to other grounds, they may calculate the tax base of corporation tax related to the corporation, the net operating loss, or the amount of corporation tax, based on their own recognition, notwithstanding the acts or calculation:
  <sup>machine translation, not official</sup>

    **一**  合併等をした法人又は合併等により資産及び負債の移転を受けた法人
    <sup>art-132-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132-2/par-1/item-1</sup>
    a corporation that effected a merger, etc. or a corporation to which assets and liabilities were transferred as a result of a merger, etc.;
    <sup>machine translation, not official</sup>

    **二**  合併等により交付された株式を発行した法人（前号に掲げる法人を除く。）
    <sup>art-132-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132-2/par-1/item-2</sup>
    a corporation that has issued shares delivered as a result of a merger, etc. (excluding a corporation listed in the preceding item); and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  前二号に掲げる法人の株主等である法人（前二号に掲げる法人を除く。）
    <sup>art-132-2/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132-2/par-1/item-3</sup>
    a corporation that is a shareholder, etc. of a corporation listed in the preceding two items (excluding a corporation listed in the preceding two items).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百三十二条の三（通算法人に係る行為又は計算の否認） — Rejection of Acts or Calculations Pertaining to Group Tax Sharing Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-132-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132-3</sup>

  **第一項**  税務署長は、通算法人の各事業年度の所得に対する法人税につき更正又は決定をする場合において、当該通算法人又は他の通算法人の行為又は計算で、これを容認した場合には、当該各事業年度の所得の金額から控除する金額の増加、法人税の額から控除する金額の増加、他の通算法人に対する資産の譲渡に係る利益の額の減少又は損失の額の増加その他の事由により法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、当該通算法人に係る法人税の課税標準若しくは欠損金額又は法人税の額を計算することができる。
  <sup>art-132-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-132-3/par-1</sup>
  In the case where the district director makes a Reassessment or determination with regard to corporation tax on income for each business year of a group tax sharing corporation, when it is found that any acts conducted or calculations made by the group tax sharing corporation or another group tax sharing corporation would, if allowed, unreasonably reduce the burden of corporation tax, due to an increase in the amount to be deducted from the amount of income for each business year, an increase in the amount to be credited from corporation tax, a decrease in the amount of profit or an increase in the amount of loss on the transfer of assets to another group tax sharing corporation, or due to other grounds, the district director may calculate the tax base of corporation tax related to the group tax sharing corporation, the net operating loss, or the amount of corporation tax, based on the district director's own recognition, notwithstanding the acts or calculations.
  <sup>machine translation, not official</sup>

### 第百三十三条（更正等による所得税額等の還付） — Refund of Income Tax upon a Reassessment or Similar Decision
<sup>caption: machine translation, not official</sup>
<sup>art-133 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-133</sup>

  **第一項**  内国法人の提出した中間申告書（第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）又は確定申告書に係る法人税につき更正（当該法人税についての更正の請求（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をいう。次項及び次条において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第七十二条第四項第一号又は第七十四条第一項第三号（確定申告）に掲げる金額が増加したときは、税務署長は、その内国法人に対し、その増加した部分の金額に相当する税額を還付する。
  <sup>art-133/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-133/par-1</sup>
  In the case where a Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for Reassessment of the corporation tax (meaning a request for Reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes; the same applies in the following paragraph and the following Article); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and the following paragraph) has been made with regard to corporation tax pertaining to an interim return (limited to one containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) or a Final Return filed by a domestic corporation, when the amount listed in Article 72, paragraph (4), item (i) or Article 74, paragraph (1), item (iii) (Final Returns) has increased as a result of the Reassessment or similar decision, the district director refunds to the domestic corporation the amount of tax equivalent to the increased portion.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、前項の更正等の日の翌日以後一月を経過した日（当該更正等が更正の請求に基づく更正である場合及び更正の請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決である場合には、その更正の請求の日の翌日以後三月を経過した日と当該更正等の日の翌日以後一月を経過した日とのいずれか早い日）からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
  <sup>art-133/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-133/par-2</sup>
  In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day on which one month has elapsed from the day following the date of the Reassessment or similar decision set forth in the preceding paragraph (in the case where the Reassessment or similar decision is a Reassessment based on a request for Reassessment, or a decision or determination on an appeal or a judgment on a lawsuit against a disposition on a request for Reassessment, the earlier of the day on which three months have elapsed from the day following the date of the request for Reassessment and the day on which one month has elapsed from the day following the date of the Reassessment or similar decision) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, the day on which it becomes possible).
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による還付金を同項の中間申告書に係る事業年度又は同項の確定申告書に係る事業年度の所得に対する法人税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の法人税については、延滞税及び利子税を免除するものとする。
  <sup>art-133/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-133/par-3</sup>
  In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of the corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or for the business year pertaining to a Final Return set forth in the paragraph, interest on a refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are to be exempted with regard to the portion of the corporation tax that is to be appropriated.
  <sup>machine translation, not official</sup>

  **第四項**  前二項に定めるもののほか、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-133/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-133/par-4</sup>
  Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百三十四条（確定申告に係る更正等又は決定による中間納付額の還付） — Refund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
<sup>caption: machine translation, not official</sup>
<sup>art-134 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134</sup>

  **第一項**  中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第七十四条第一項第五号（確定申告）に掲げる金額があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。
  <sup>art-134/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-1</sup>
  With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a determination under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes has been made with regard to corporation tax for the business year pertaining to the interim return, when there is any amount listed in Article 74, paragraph (1), item (v) (Final Returns) related to the determination, the district director of the tax office refunds an interim payment equivalent to the amount to the ordinary corporation.
  <sup>machine translation, not official</sup>

  **第二項**  中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき更正（当該法人税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつた場合において、その更正等により第七十四条第一項第五号に掲げる金額が増加したときは、税務署長は、その普通法人に対し、その増加した部分の金額に相当する中間納付額を還付する。
  <sup>art-134/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-2</sup>
  With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning the corporation tax (meaning a disposition on a request for Reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and paragraph (4), item (ii)) has been made with regard to corporation tax for the business year pertaining to the interim return, when any amount listed in Article 74, paragraph (1), item (v) has increased as a result of the Reassessment or similar decision, the district director of the tax office refunds an interim payment equivalent to the amount of the increase to the ordinary corporation.
  <sup>machine translation, not official</sup>

  **第三項**  税務署長は、前二項の規定による還付金の還付をする場合において、これらの規定に規定する中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、これらの規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
  <sup>art-134/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-3</sup>
  In the case where the district director of the tax office makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions.
  <sup>machine translation, not official</sup>

  **第四項**  第一項又は第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項又は第二項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日。第二号ロにおいて「充当日」という。）までの期間とする。ただし、次の各号に掲げる還付金の区分に応じ当該各号に定める日数は、当該期間に算入しない。
  <sup>art-134/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-4</sup>
  In the case of calculating the amount of interest on a refund with regard to a refund under the provisions of paragraph (1) or paragraph (2), the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or paragraph (2) was paid (in the case where the interim payment was paid prior to the due date for payment, from the day following the due date for payment) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible; referred to as the "date of appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items in accordance with the category of refund listed in the respective item is not included in the period:
  <sup>machine translation, not official</sup>

    **一**  第一項の規定による還付金　同項に規定する事業年度の第七十四条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から第一項の決定の日までの日数
    <sup>art-134/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-4/item-1</sup>
    a refund under the provisions of paragraph (1): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to the date of the determination set forth in paragraph (1); and
    <sup>machine translation, not official</sup>

    **二**  第二項の規定による還付金　同項に規定する事業年度の第七十四条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から次に掲げる日のうちいずれか早い日までの日数
    <sup>art-134/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-4/item-2</sup>
    a refund under the provisions of paragraph (2): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to the earlier of the following days:
    <sup>machine translation, not official</sup>

      **イ**  第二項の更正等の日の翌日以後一月を経過する日（当該更正等が次に掲げるものである場合には、それぞれ次に定める日）
      <sup>art-134/par-4/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-4/item-2/sub-1</sup>
      the day on which one month has elapsed from the day following the date of the Reassessment or similar decision set forth in paragraph (2) (in the case where the Reassessment or similar decision is any of the following, the day specified in the following for each);
      <sup>machine translation, not official</sup>

        **（１）**  更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。（１）において同じ。）　当該請求の日の翌日以後三月を経過する日と当該請求に基づく更正の日の翌日以後一月を経過する日とのいずれか早い日
        <sup>art-134/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-4/item-2/sub-1/sub2-1</sup>
        a Reassessment based on a request for Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the Reassessment based on the request;
        <sup>machine translation, not official</sup>

        **（２）**  国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び第二項に規定する事業年度の所得の金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。）　当該決定の日
        <sup>art-134/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-4/item-2/sub-1/sub2-2</sup>
        a Reassessment pertaining to a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, concerning the determination, and excluding a Reassessment based on a request for Reassessment and a Reassessment made on the grounds that economic results generated by an invalid act included in the facts that formed the basis for calculating the amount of income for the business year prescribed in paragraph (2) have been lost due to the act being invalid, that a voidable act included in those facts has been rescinded, or on any other grounds specified by Cabinet Order as being equivalent thereto): the date of the determination;
        <sup>machine translation, not official</sup>

      **ロ**  その還付のための支払決定をする日又はその還付金に係る充当日
      <sup>art-134/par-4/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-4/item-2/sub-2</sup>
      the day on which payment for that refund is decided or the date of appropriation for that refund.
      <sup>machine translation, not official</sup>

  **第五項**  第一項又は第二項の規定による還付金をその額の計算の基礎とされた中間納付額に係る事業年度の所得に対する法人税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の法人税については、延滞税及び利子税を免除するものとする。
  <sup>art-134/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-5</sup>
  In the case where a refund pursuant to the provisions of paragraph (1) or paragraph (2) is appropriated for the unpaid portion of the corporation tax on income for the business year related to the interim payment, which was used as the basis of the calculation of the amount of the refund, interest on the refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are exempted with regard to the portion of the corporation tax that is to be appropriated.
  <sup>machine translation, not official</sup>

  **第六項**  第三項の規定による還付金については、還付加算金は、付さない。
  <sup>art-134/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-6</sup>
  Interest on a refund is not added to a refund pursuant to the provisions of paragraph (3).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第七項**  前三項に定めるもののほか、第一項又は第二項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-134/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-134/par-7</sup>
  Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百三十五条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例） — Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting
<sup>caption: machine translation, not official</sup>
<sup>art-135 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135</sup>

  **第一項**  内国法人の提出した確定申告書に記載された各事業年度の所得の金額が当該事業年度の課税標準とされるべき所得の金額を超え、かつ、その超える金額のうちに事実を仮装して経理したところに基づくものがある場合において、税務署長が当該事業年度の所得に対する法人税につき更正をしたとき（当該内国法人につき当該事業年度終了の日から当該更正の日の前日までの間に第三項各号又は第四項各号に掲げる事実が生じたとき及び当該内国法人を被合併法人とする適格合併に係る合併法人につき当該適格合併の日から当該更正の日の前日までの間に当該事実が生じたときを除く。）は、当該事業年度の所得に対する法人税として納付された金額で政令で定めるもののうち当該更正により減少する部分の金額でその仮装して経理した金額に係るもの（以下この条において「仮装経理法人税額」という。）は、次項、第三項又は第七項の規定の適用がある場合のこれらの規定による還付金の額を除き、還付しない。
  <sup>art-135/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-1</sup>
  In the case where the amount of income for each business year entered in a Final Return filed by a domestic corporation exceeds the amount of income that should be the tax base for the business year and the excess amount includes any amount based on accounting conducted by disguising facts, when the district director has made a Reassessment with regard to corporation tax on income for the business year (excluding the case where any of the facts listed in the items of paragraph (3) or the items of paragraph (4) has arisen with regard to the domestic corporation during the period from the last day of the business year to the day preceding the date of the Reassessment, and the case where any such fact has arisen with regard to the acquiring corporation in a qualified merger in which the domestic corporation is the acquired corporation during the period from the date of the qualified merger to the day preceding the date of the Reassessment), the portion of the amount paid as corporation tax on income for the business year that is specified by Cabinet Order which decreases as a result of the Reassessment and pertains to the amount so disguised in the accounting (hereinafter referred to as the "corporation tax paid on fictitious accounting" in this Article) is not refunded, except for the amount of a refund under the provisions of the following paragraph, paragraph (3) or paragraph (7) in the case where those provisions apply.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する場合において、同項の内国法人（当該内国法人が同項の更正の日の前日までに適格合併により解散をした場合には、当該適格合併に係る合併法人。以下この項において同じ。）の前項の更正の日の属する事業年度開始の日前一年以内に開始する各事業年度の所得に対する法人税の額（附帯税の額を除く。）で当該更正の日の前日において確定しているもの（以下この項において「確定法人税額」という。）があるときは、税務署長は、その内国法人に対し、当該更正に係る仮装経理法人税額のうち当該確定法人税額（既にこの項の規定により還付をすべき金額の計算の基礎となつたものを除く。）に達するまでの金額を還付する。
  <sup>art-135/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-2</sup>
  In the case referred to in the preceding paragraph, when there is any amount of corporation tax on income for each business year that commenced within one year before the first day of the business year containing the date of the Reassessment set forth in the preceding paragraph of the domestic corporation set forth in that paragraph (or, in the case where the domestic corporation has been dissolved as a result of a qualified merger by the day preceding the date of the Reassessment set forth in that paragraph, the acquiring corporation in the qualified merger; hereinafter the same applies in this paragraph) (excluding the amount of penalty tax) which has been determined as of the day preceding the date of the Reassessment (hereinafter referred to as the "amount of determined corporation tax" in this paragraph), the district director refunds to the domestic corporation the portion of the corporation tax paid on fictitious accounting pertaining to the Reassessment up to the amount of determined corporation tax (excluding any portion that has already been used as the basis for the calculation of an amount to be refunded under the provisions of this paragraph).
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定の適用があつた内国法人（当該内国法人が適格合併により解散をした場合には、当該適格合併に係る合併法人。以下この条において「適用法人」という。）について、同項の更正の日の属する事業年度開始の日（当該更正が当該適格合併に係る被合併法人の各事業年度の所得に対する法人税について当該適格合併の日前にされたものである場合には、当該被合併法人の当該更正の日の属する事業年度開始の日）から五年を経過する日の属する事業年度の第七十四条第一項（確定申告）の規定による申告書の提出期限（当該更正の日から当該五年を経過する日の属する事業年度終了の日までの間に当該適用法人につき次の各号に掲げる事実が生じたときは、当該各号に定める提出期限。以下この項及び第八項において「最終申告期限」という。）が到来した場合（当該最終申告期限までに当該最終申告期限に係る申告書の提出がなかつた場合にあつては、当該申告書に係る期限後申告書の提出又は当該申告書に係る事業年度の法人税についての決定があつた場合）には、税務署長は、当該適用法人に対し、当該更正に係る仮装経理法人税額（既に前項、この項又は第七項の規定により還付すべきこととなつた金額及び第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）の規定により控除された金額を除く。）を還付する。
  <sup>art-135/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-3</sup>
  In the case where, with regard to a domestic corporation to which the provisions of paragraph (1) have been applied (or, in the case where the domestic corporation has been dissolved as a result of a qualified merger, the acquiring corporation in the qualified merger; hereinafter referred to as an "applicable corporation" in this Article), the due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year containing the day on which five years have elapsed from the first day of the business year containing the date of the Reassessment set forth in that paragraph (or, in the case where the Reassessment was made with regard to corporation tax on income for each business year of an acquired corporation in the qualified merger before the date of the qualified merger, the first day of the business year of the acquired corporation containing the date of the Reassessment) (or, in the case where any of the facts listed in the following items has arisen with regard to the applicable corporation during the period from the date of the Reassessment to the last day of the business year containing the day on which those five years have elapsed, the due date specified in the relevant item; hereinafter referred to as the "final due date for filing" in this paragraph and paragraph (8)) has arrived (or, in the case where no return pertaining to the final due date for filing has been filed by the final due date for filing, in the case where a return filed after the due date pertaining to that return has been filed or a determination has been made with regard to corporation tax for the business year pertaining to that return), the district director refunds to the applicable corporation the corporation tax paid on fictitious accounting pertaining to the Reassessment (excluding the amount that has already become refundable pursuant to the provisions of the preceding paragraph, this paragraph or paragraph (7) and the amount deducted pursuant to the provisions of Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting)).
  <sup>machine translation, not official</sup>

    **一**  残余財産が確定したこと　その残余財産の確定の日の属する事業年度の第七十四条第一項の規定による申告書の提出期限
    <sup>art-135/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-3/item-1</sup>
    the determination of residual assets: the due date for filing a return under Article 74, paragraph (1) for the business year containing the date of the determination of residual assets;
    <sup>machine translation, not official</sup>

    **二**  合併（適格合併を除く。）による解散をしたこと　その合併の日の前日の属する事業年度の第七十四条第一項の規定による申告書の提出期限
    <sup>art-135/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-3/item-2</sup>
    dissolution as a result of a merger (excluding a qualified merger): the due date for filing a return under Article 74, paragraph (1) for the business year containing the day preceding the date of the merger;
    <sup>machine translation, not official</sup>

    **三**  破産手続開始の決定による解散をしたこと　その破産手続開始の決定の日の属する事業年度の第七十四条第一項の規定による申告書の提出期限
    <sup>art-135/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-3/item-3</sup>
    dissolution as a result of an order commencing bankruptcy proceedings: the due date for filing a return under Article 74, paragraph (1) for the business year containing the date of the order commencing bankruptcy proceedings; and
    <sup>machine translation, not official</sup>

    **四**  普通法人又は協同組合等が公益法人等に該当することとなつたこと　その該当することとなつた日の前日の属する事業年度の第七十四条第一項の規定による申告書の提出期限
    <sup>art-135/par-3/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-3/item-4</sup>
    an ordinary corporation or a cooperative, etc. coming to fall under the category of a public interest corporation, etc.: the due date for filing a return under Article 74, paragraph (1) for the business year containing the day preceding the day on which it came to fall under that category.
    <sup>machine translation, not official</sup>

  **第四項**  適用法人につき次に掲げる事実が生じた場合には、当該適用法人は、当該事実が生じた日以後一年以内に、納税地の所轄税務署長に対し、その適用に係る仮装経理法人税額（既に前二項又は第七項の規定により還付されるべきこととなつた金額及び第七十条の規定により控除された金額を除く。第六項及び第七項において同じ。）の還付を請求することができる。
  <sup>art-135/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-4</sup>
  In the case where any of the following facts has arisen with regard to an applicable corporation, the applicable corporation may, within one year on or after the day on which the fact arose, make a claim to the competent district director with jurisdiction over the place for tax payment for a refund of the corporation tax paid on fictitious accounting pertaining to the application (excluding the amount that has already become refundable pursuant to the provisions of the preceding two paragraphs or paragraph (7) and the amount deducted pursuant to the provisions of Article 70; the same applies in paragraphs (6) and (7)):
  <sup>machine translation, not official</sup>

    **一**  更生手続開始の決定があつたこと。
    <sup>art-135/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-4/item-1</sup>
    an order commencing reorganization proceedings has been made;
    <sup>machine translation, not official</sup>

    **二**  再生手続開始の決定があつたこと。
    <sup>art-135/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-4/item-2</sup>
    an order commencing rehabilitation proceedings has been made; or
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる事実に準ずる事実として政令で定める事実
    <sup>art-135/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-4/item-3</sup>
    any fact specified by Cabinet Order as being equivalent to the facts listed in the preceding two items.
    <sup>machine translation, not official</sup>

  **第五項**  内国法人につきその各事業年度の所得の金額を減少させる更正で当該内国法人の当該各事業年度開始の日前に終了した事業年度の所得に対する法人税についてされた更正（当該内国法人を合併法人とする適格合併に係る被合併法人の当該適格合併の日前に終了した事業年度の所得に対する法人税についてされた更正を含む。以下この項において「原更正」という。）に伴うもの（以下この項において「反射的更正」という。）があつた場合において、当該反射的更正により減少する部分の所得の金額のうちに当該原更正に係る事業年度においてその事実を仮装して経理した金額に係るものがあるときは、当該金額は、当該各事業年度において当該内国法人が仮装して経理したところに基づく金額とみなして、前各項の規定を適用する。
  <sup>art-135/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-5</sup>
  In the case where there has been a Reassessment that decreases the amount of income for each business year of a domestic corporation, which accompanies a Reassessment made with regard to corporation tax on income for a business year of the domestic corporation that ended before the first day of the relevant business year (including a Reassessment made with regard to corporation tax on income for a business year of an acquired corporation in a qualified merger in which the domestic corporation is the acquiring corporation that ended before the date of the qualified merger; hereinafter referred to as the "original Reassessment" in this paragraph) (hereinafter referred to as a "consequential Reassessment" in this paragraph), when the portion of the amount of income that decreases as a result of the consequential Reassessment includes any amount pertaining to an amount disguised in the accounting by disguising facts in the business year pertaining to the original Reassessment, the provisions of the preceding paragraphs apply by deeming that amount to be an amount based on accounting disguised by the domestic corporation in the relevant business year.
  <sup>machine translation, not official</sup>

  **第六項**  第四項の規定による還付の請求をしようとする適用法人は、その還付を受けようとする仮装経理法人税額、その計算の基礎その他財務省令で定める事項を記載した還付請求書を納税地の所轄税務署長に提出しなければならない。
  <sup>art-135/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-6</sup>
  An applicable corporation that intends to make a claim for a refund under the provisions of paragraph (4) must submit a refund claim form stating the corporation tax paid on fictitious accounting for which it seeks the refund, the basis of the calculation thereof, and any other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment.
  <sup>machine translation, not official</sup>

  **第七項**  税務署長は、前項の還付請求書の提出があつた場合には、その請求に係る事実その他必要な事項について調査し、その調査したところにより、その請求をした適用法人に対し、仮装経理法人税額を還付し、又は請求の理由がない旨を書面により通知する。
  <sup>art-135/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-7</sup>
  When a refund claim form set forth in the preceding paragraph has been submitted, the district director examines the facts pertaining to the claim and other necessary matters and, based on the examination, refunds the corporation tax paid on fictitious accounting to the applicable corporation that made the claim, or notifies it in writing that there are no grounds for filing a claim.
  <sup>machine translation, not official</sup>

  **第八項**  第二項、第三項又は前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の更正の日の翌日以後一月を経過した日（第三項の規定による還付金にあつては同項の最終申告期限（同項の期限後申告書の提出があつた場合にはその提出の日とし、同項の決定があつた場合にはその決定の日とする。）の翌日とし、前項の規定による還付金にあつては第四項の規定による還付の請求がされた日の翌日以後三月を経過した日とする。）からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
  <sup>art-135/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-8</sup>
  In the case of calculating the amount of interest on a refund with regard to a refund under the provisions of paragraph (2), paragraph (3) or the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day on which one month has elapsed from the day following the date of the Reassessment set forth in paragraph (1) (for a refund under the provisions of paragraph (3), the day following the final due date for filing set forth in that paragraph (or, in the case where a return filed after the due date set forth in that paragraph has been filed, the date of its filing, and in the case where a determination set forth in that paragraph has been made, the date of the determination), and for a refund under the provisions of the preceding paragraph, the day on which three months have elapsed from the day following the day on which the claim for a refund under the provisions of paragraph (4) was made) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible).
  <sup>machine translation, not official</sup>

  **第九項**  第一項の場合において、同項の更正により第七十四条第一項第五号に掲げる金額が増加したときは、その増加した部分の金額のうち当該更正に係る仮装経理法人税額に達するまでの金額については、前条第二項の規定は、適用しない。ただし、同条第三項に規定する延滞税がある場合における同項の規定の適用については、この限りでない。
  <sup>art-135/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-135/par-9</sup>
  In the case referred to in paragraph (1), when the amount listed in Article 74, paragraph (1), item (v) has increased as a result of the Reassessment set forth in that paragraph, the provisions of paragraph (2) of the preceding Article do not apply to the portion of the increased amount up to the corporation tax paid on fictitious accounting pertaining to the Reassessment; provided, however, that this does not apply to the application of the provisions of paragraph (3) of that Article in the case where there is any delinquent tax prescribed in that paragraph.
  <sup>machine translation, not official</sup>

### 第百三十六条から第百三十七条まで  〔削除 / repealed〕
<sup>art-136-to-137 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-136-to-137</sup>

  **第一項**  削除
  <sup>art-136-to-137/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-136-to-137/par-1</sup>

## 第三編　外国法人の法人税 — Part III Corporation Taxes for Foreign Corporations
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3</sup>

## 第一章　国内源泉所得 — Chapter I Domestic Source Income
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-3/ch-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-1</sup>

### 第百三十八条（国内源泉所得） — (Domestic Source Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-138 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138</sup>

  **第一項**  この編において「国内源泉所得」とは、次に掲げるものをいう。
  <sup>art-138/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-1</sup>
  The term "domestic source income" as used in this Part means any of the following:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  外国法人が恒久的施設を通じて事業を行う場合において、当該恒久的施設が当該外国法人から独立して事業を行う事業者であるとしたならば、当該恒久的施設が果たす機能、当該恒久的施設において使用する資産、当該恒久的施設と当該外国法人の本店等（当該外国法人の本店、支店、工場その他これらに準ずるものとして政令で定めるものであつて当該恒久的施設以外のものをいう。次項及び次条第二項において同じ。）との間の内部取引その他の状況を勘案して、当該恒久的施設に帰せられるべき所得（当該恒久的施設の譲渡により生ずる所得を含む。）
    <sup>art-138/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-1/item-1</sup>
    in the case where a foreign corporation carries on business through a permanent establishment, the income that should be attributed to the permanent establishment if the permanent establishment were an enterprise carrying on business independently of the foreign corporation, taking into account the functions performed by the permanent establishment, the assets used by the permanent establishment, internal dealings between the permanent establishment and the head office, etc. of the foreign corporation (meaning the head office, branch office, factory or any other establishment equivalent thereto specified by Cabinet Order of the foreign corporation, other than the permanent establishment; the same applies in the following paragraph and paragraph (2) of the following Article), and other circumstances (including income arising from the transfer of the permanent establishment);
    <sup>machine translation, not official</sup>

    **二**  国内にある資産の運用又は保有により生ずる所得（所得税法第百六十一条第一項第八号から第十一号まで及び第十三号から第十六号まで（国内源泉所得）に該当するものを除く。）
    <sup>art-138/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-1/item-2</sup>
    income arising from the management or holding of assets located in Japan (excluding income falling under Article 161, paragraph (1), items (viii) through (xi) and items (xiii) through (xvi) (Domestic Source Income) of the Income Tax Act);
    <sup>machine translation, not official</sup>

    **三**  国内にある資産の譲渡により生ずる所得として政令で定めるもの
    <sup>art-138/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-1/item-3</sup>
    income prescribed by Cabinet Order as arising from the transfer of assets located in Japan;
    <sup>machine translation, not official</sup>

    **四**  国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
    <sup>art-138/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-1/item-4</sup>
    consideration received by a corporation which conducts a business that has as its main content the provision of personal services in Japan and which is specified by a Cabinet Order, for the provision of the personal services;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **五**  国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、鉱業法（昭和二十五年法律第二百八十九号）の規定による租鉱権の設定又は所得税法第二条第一項第三号（定義）に規定する居住者若しくは内国法人に対する船舶若しくは航空機の貸付けによる対価
    <sup>art-138/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-1/item-5</sup>
    consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease pursuant to the provisions of the Mining Act (Act No. 289 of 1950) or the lending of a vessel or aircraft to a resident as prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act (Definitions) or a domestic corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **六**  前各号に掲げるもののほかその源泉が国内にある所得として政令で定めるもの
    <sup>art-138/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-1/item-6</sup>
    beyond what is set forth in the preceding items, income prescribed by Cabinet Order as income whose source is in Japan.
    <sup>machine translation, not official</sup>

  **第二項**  前項第一号に規定する内部取引とは、外国法人の恒久的施設と本店等との間で行われた資産の移転、役務の提供その他の事実で、独立の事業者の間で同様の事実があつたとしたならば、これらの事業者の間で、資産の販売、資産の購入、役務の提供その他の取引（資金の借入れに係る債務の保証、保険契約に係る保険責任についての再保険の引受けその他これらに類する取引として政令で定めるものを除く。）が行われたと認められるものをいう。
  <sup>art-138/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-2</sup>
  The internal dealings prescribed in item (i) of the preceding paragraph mean transfers of assets, provision of services or other facts that took place between the permanent establishment and the head office, etc. of a foreign corporation, which would be found to constitute sales of assets, purchases of assets, provision of services or other transactions (excluding guarantees of obligations pertaining to the borrowing of funds, acceptance of reinsurance for insurance liability under insurance contracts, and other transactions specified by Cabinet Order as being similar thereto) between independent enterprises if similar facts had occurred between those enterprises.
  <sup>machine translation, not official</sup>

  **第三項**  恒久的施設を有する外国法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合には、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得として政令で定めるものをもつて、第一項第一号に掲げる所得とする。
  <sup>art-138/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-138/par-3</sup>
  In the case where a foreign corporation having a permanent establishment carries on a business of transportation by vessel or aircraft both in Japan and outside Japan, the income specified by Cabinet Order as income that should arise from operations conducted in Japan, out of the income arising from that business, is to be the income listed in paragraph (1), item (i).
  <sup>machine translation, not official</sup>

### 第百三十九条（租税条約に異なる定めがある場合の国内源泉所得） — (Domestic Source Income Subject to the Provisions of Tax Conventions)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-139 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-139</sup>

  **第一項**  租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。以下この条において同じ。）において国内源泉所得につき前条の規定と異なる定めがある場合には、その租税条約の適用を受ける外国法人については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。この場合において、その租税条約が同条第一項第四号又は第五号の規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その租税条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。
  <sup>art-139/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-139/par-1</sup>
  Where a tax treaty (meaning a convention prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this Article) contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a foreign corporation that is subject to such tax treaty, notwithstanding the Article, is governed by the tax treaty to the extent of such different provisions. In this case, where the tax treaty contains provisions on domestic source income that can replace the provisions of paragraph (1), item (iv) or (v) of the Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the tax treaty is deemed to be the corresponding domestic source income listed in the relevant item.
  <sup>machine translation, not official</sup>

  **第二項**  恒久的施設を有する外国法人の前条第一項第一号に掲げる所得を算定する場合において、租税条約（当該外国法人の同号に掲げる所得に対して租税を課することができる旨の定めのあるものに限るものとし、当該外国法人の恒久的施設と本店等との間の同号に規定する内部取引から所得が生ずる旨の定めのあるものを除く。）の適用があるときは、同号に規定する内部取引には、当該外国法人の恒久的施設と本店等との間の利子（これに準ずるものとして政令で定めるものを含む。以下この項において同じ。）の支払に相当する事実（政令で定める金融機関に該当する外国法人の恒久的施設と本店等との間の利子の支払に相当する事実を除く。）その他政令で定める事実は、含まれないものとする。
  <sup>art-139/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-139/par-2</sup>
  In the case of calculating the income listed in paragraph (1), item (i) of the preceding Article of a foreign corporation having a permanent establishment, when a tax treaty (limited to one providing that tax may be imposed on the income of the foreign corporation listed in that item, and excluding one providing that income arises from internal dealings prescribed in that item between the permanent establishment and the head office, etc. of the foreign corporation) applies, the internal dealings prescribed in that item are not to include facts equivalent to the payment of interest (including anything specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) between the permanent establishment and the head office, etc. of the foreign corporation (excluding facts equivalent to the payment of interest between the permanent establishment and the head office, etc. of a foreign corporation that falls under the category of financial institutions specified by Cabinet Order) or other facts specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第百四十条（国内源泉所得の範囲の細目） — (Details of Scope of Domestic Source Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-140 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-140</sup>

  **第一項**  前二条に定めるもののほか、国内源泉所得の範囲に関し必要な事項は、政令で定める。
  <sup>art-140/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-140/par-1</sup>
  Beyond what is prescribed in the preceding two Articles, necessary matters concerning the scope of domestic source income are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第二章　各事業年度の所得に対する法人税 — Chapter II Corporation Tax on Income for Each Business Year
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-3/ch-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2</sup>

## 第一節　課税標準及びその計算 — Section 1 Tax Base and Calculation Thereof
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-3/ch-2/sec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-1</sup>

## 第一款　課税標準 — Subsection 1 Tax Base
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-1/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-1/subsec-1</sup>

### 第百四十一条
<sup>art-141 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-141</sup>

      **第一項**  外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、次の各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得に係る所得の金額とする。
      <sup>art-141/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-141/par-1</sup>
      The tax base of corporation tax imposed on a foreign corporation for income for each business year is to be the amount of income categorized as domestic source income specified in each of the following items for the category of foreign corporation listed in the relevant item:
      <sup>machine translation, not official</sup>

        **一**  恒久的施設を有する外国法人　各事業年度の次に掲げる国内源泉所得
        <sup>art-141/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-141/par-1/item-1</sup>
        a foreign corporation having a permanent establishment: The following domestic source income for each business year:
        <sup>machine translation, not official</sup>

          **イ**  第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得
          <sup>art-141/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-141/par-1/item-1/sub-1</sup>
          Domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income)
          <sup>machine translation, not official</sup>

          **ロ**  第百三十八条第一項第二号から第六号までに掲げる国内源泉所得（同項第一号に掲げる国内源泉所得に該当するものを除く。）
          <sup>art-141/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-141/par-1/item-1/sub-2</sup>
          Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) (excluding that falling under the domestic source income listed in item (i) of that paragraph); and
          <sup>machine translation, not official</sup>

        **二**  恒久的施設を有しない外国法人　各事業年度の第百三十八条第一項第二号から第六号までに掲げる国内源泉所得
        <sup>art-141/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-141/par-1/item-2</sup>
        a foreign corporation not having a permanent establishment: Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) for each business year.
        <sup>machine translation, not official</sup>

## 第二款　恒久的施設帰属所得に係る所得の金額の計算 — Subsection 2 Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-1/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-1/subsec-2</sup>

### 第百四十二条（恒久的施設帰属所得に係る所得の金額の計算） — Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>art-142 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142</sup>

      **第一項**  外国法人の各事業年度の前条第一号イに掲げる国内源泉所得（以下この款において「恒久的施設帰属所得」という。）に係る所得の金額は、外国法人の当該事業年度の恒久的施設を通じて行う事業に係る益金の額から当該事業年度の当該事業に係る損金の額を控除した金額とする。
      <sup>art-142/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142/par-1</sup>
      The amount of income pertaining to domestic source income listed in item (i), (a) of the preceding Article for each business year of a foreign corporation (hereinafter referred to as "income attributable to a permanent establishment" in this Subsection) is to be the amount obtained by deducting the amount of deductible expenses for the business year pertaining to the business carried on through the permanent establishment of the foreign corporation from the amount of gross profit for the business year pertaining to that business.
      <sup>machine translation, not official</sup>

      **第二項**  外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上当該事業年度の益金の額又は損金の額に算入すべき金額は、別段の定めがあるものを除き、外国法人の恒久的施設を通じて行う事業につき、前編第一章第一節第二款から第九款まで（内国法人の各事業年度の所得の金額の計算）（第二十三条の二（外国子会社から受ける配当等の益金不算入）、第二十五条の二から第二十七条まで（受贈益等）、第三十三条第五項（資産の評価損）、第三十七条第二項（寄附金の損金不算入）、第三十九条の二（外国子会社から受ける配当等に係る外国源泉税等の損金不算入）、第四十一条（法人税額から控除する外国税額の損金不算入）、第四十一条の二（分配時調整外国税相当額の損金不算入）、第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）、第五十七条第二項（欠損金の繰越し）（残余財産の確定に係る部分に限る。）、第六十条の二（協同組合等の事業分量配当等の損金算入）、第六十一条の二第十七項（有価証券の譲渡益又は譲渡損の益金又は損金算入）及び第五款第五目（完全支配関係がある法人の間の取引の損益）を除く。）及び第十二款（各事業年度の所得の金額の計算の細目）の規定に準じて計算した場合に益金の額となる金額又は損金の額となる金額とする。
      <sup>art-142/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142/par-2</sup>
      The amount to be included in gross profit or deductible expenses for the business year when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year of a foreign corporation is, except as otherwise provided, the amount that would be the amount of gross profit or the amount of deductible expenses if calculated, with regard to the business carried on through the permanent establishment of the foreign corporation, in accordance with the provisions of Subsections 2 through 9 of Section 1 of Chapter I of the preceding Part (Calculation of the Amount of Income for Each Business Year of a domestic corporation) (excluding Article 23-2 (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits), Articles 25-2 through 27 (Gain on Gifts Received, etc.), Article 33, paragraph (5) (Valuation Loss on Assets), Article 37, paragraph (2) (Exclusion of Contributions or Donations from Deductible Expenses), Article 39-2 (Exclusion of Foreign Withholding Tax, etc. on Dividends Received from Foreign Subsidiaries from Deductible Expenses), Article 41 (Exclusion of Foreign Taxes Credited Against the Corporation Tax from Deductible Expenses), Article 41-2 (Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses), Article 46 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies), Article 57, paragraph (2) (Carryover of Losses) (limited to the part pertaining to the determination of residual assets), Article 60-2 (Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives), Article 61-2, paragraph (17) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) and Division 5 of Subsection 5 (Profit or Loss on Transactions between Corporations with a Full Controlling Interest)) and Subsection 12 (Details of Calculation of the Amount of Income for Each Business Year).
      <sup>machine translation, not official</sup>

      **第三項**  外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額につき、前項の規定により第二十二条（各事業年度の所得の金額の計算の通則）の規定に準じて計算する場合には、次に定めるところによる。
      <sup>art-142/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142/par-3</sup>
      In the case of calculating the amount of income pertaining to income attributable to a permanent establishment for each business year of a foreign corporation in accordance with the provisions of Article 22 (General Rules for Calculation of the Amount of Income for Each Business Year) pursuant to the provisions of the preceding paragraph, the following apply:
      <sup>machine translation, not official</sup>

        **一**  第二十二条第三項第二号に規定する販売費、一般管理費その他の費用のうち第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に係るものについては、債務の確定しないものを含むものとする。
        <sup>art-142/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142/par-3/item-1</sup>
        selling expenses, general administrative expenses, and other expenses prescribed in Article 22, paragraph (3), item (ii) that pertain to the internal dealings prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income) are to include those for which the obligations have not been determined;
        <sup>machine translation, not official</sup>

        **二**  第二十二条第三項第二号に規定する販売費、一般管理費その他の費用には、外国法人の恒久的施設を通じて行う事業及びそれ以外の事業に共通するこれらの費用のうち、当該恒久的施設を通じて行う事業に係るものとして政令で定めるところにより配分した金額を含むものとする。
        <sup>art-142/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142/par-3/item-2</sup>
        selling expenses, general administrative expenses, and other expenses prescribed in Article 22, paragraph (3), item (ii) are to include the amount allocated, as specified by Cabinet Order, as pertaining to the business carried on through the permanent establishment, out of those expenses common to the business carried on through the permanent establishment of the foreign corporation and other businesses; and
        <sup>machine translation, not official</sup>

        **三**  第二十二条第五項に規定する資本等取引には、恒久的施設を開設するための外国法人の本店等（第百三十八条第一項第一号に規定する本店等をいう。以下この号において同じ。）から恒久的施設への資金の供与又は恒久的施設から本店等への剰余金の送金その他これらに類する事実を含むものとする。
        <sup>art-142/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142/par-3/item-3</sup>
        capital, etc. transactions prescribed in Article 22, paragraph (5) are to include the provision of funds from the head office, etc. of the foreign corporation (meaning the head office, etc. prescribed in Article 138, paragraph (1), item (i); hereinafter the same applies in this item) to the permanent establishment for opening the permanent establishment, the remittance of surplus from the permanent establishment to the head office, etc., and other facts similar thereto.
        <sup>machine translation, not official</sup>

      **第四項**  前項に定めるもののほか、第二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-142/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142/par-4</sup>
      Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (2) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十二条の二（還付金等の益金不算入） — Exclusion of Refunds from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>art-142-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2</sup>

      **第一項**  外国法人が次に掲げるものの還付を受け、又はその還付を受けるべき金額を未納の国税若しくは地方税に充当される場合には、その還付を受け又は充当される金額は、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、益金の額に算入しない。
      <sup>art-142-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2/par-1</sup>
      In the case where a foreign corporation receives a refund of the following amount or the amount to be refunded is to be appropriated for the unpaid national tax or local tax, the amount to be refunded or to be appropriated is excluded from the amount of gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year:
      <sup>machine translation, not official</sup>

        **一**  前条第二項の規定により第三十八条第一項又は第二項（法人税額等の損金不算入）の規定に準じて計算する場合に各事業年度の恒久的施設帰属所得に係る所得の金額の計算上損金の額に算入されないもの
        <sup>art-142-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2/par-1/item-1</sup>
        the amount excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year in the case of calculation in accordance with the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporation Tax from Deductible Expenses) pursuant to the provisions of paragraph (2) of the preceding Article;
        <sup>machine translation, not official</sup>

        **二**  前条第二項の規定により第五十五条第四項（不正行為等に係る費用等）の規定に準じて計算する場合に各事業年度の恒久的施設帰属所得に係る所得の金額の計算上損金の額に算入されないもの
        <sup>art-142-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2/par-1/item-2</sup>
        the amount excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year in the case of calculation in accordance with the provisions of Article 55, paragraph (4) (Expenses, etc. Related to Unlawful Acts, etc.) pursuant to the provisions of paragraph (2) of the preceding Article;
        <sup>machine translation, not official</sup>

        **三**  第百四十四条の十一（所得税額等の還付）又は第百四十七条の三（更正等による所得税額等の還付）の規定による還付金（第百四十四条の六第一項第五号（確定申告）に掲げる金額（同項第八号の規定に該当する場合には、同号に掲げる金額）に相当するものに限る。）
        <sup>art-142-2/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2/par-1/item-3</sup>
        a refund under the provisions of Article 144-11 (Refund of Income Tax) or Article 147-3 (Refund of Income Tax due to Reassessment, etc.) (limited to that equivalent to the amount listed in Article 144-6, paragraph (1), item (v) (Final Returns) (or, in the case falling under the provisions of item (viii) of that paragraph, the amount listed in that item)); and
        <sup>machine translation, not official</sup>

        **四**  第百四十四条の十三（欠損金の繰戻しによる還付）の規定による還付金（同条第一項第一号（同条第十一項において準用する場合を含む。以下この号において同じ。）に定める金額に相当するものに限る。）又は地方法人税法第二十三条（欠損金の繰戻しによる法人税の還付があつた場合の還付）の規定による還付金（第百四十四条の十三第一項第一号に定める金額に百分の十・三を乗じて計算した金額に相当するものに限る。）
        <sup>art-142-2/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2/par-1/item-4</sup>
        a refund under the provisions of Article 144-13 (Refund by Carryback of Loss) (limited to that equivalent to the amount specified in paragraph (1), item (i) of that Article (including as applied mutatis mutandis pursuant to paragraph (11) of that Article; hereinafter the same applies in this item)) or a refund under the provisions of Article 23 (Refund in the Case of a refund of Corporation Tax by Carryback of Loss) of the Local Corporation Tax Act (limited to that equivalent to the amount calculated by multiplying the amount specified in Article 144-13, paragraph (1), item (i) by 10.3 percent).
        <sup>machine translation, not official</sup>

      **第二項**  外国法人が納付することとなつた外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項において同じ。）の額につき第百四十四条の二第一項から第三項まで（外国法人に係る外国税額の控除）の規定の適用を受けた事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合（当該外国法人が同条第六項に規定する適格合併等により同項に規定する被合併法人等である他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該外国法人が移転を受けた当該事業に係る所得に基因して納付することとなつた外国法人税の額に係る当該被合併法人等の適用事業年度開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合を含む。）には、その減額された金額のうち同条第一項に規定する控除対象外国法人税の額が減額された部分として政令で定める金額（益金の額に算入する額として政令で定める金額を除く。）は、当該外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、益金の額に算入しない。
      <sup>art-142-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2/par-2</sup>
      In the case where the amount of a foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this paragraph) that a foreign corporation has come to pay has been reduced in each business year of the foreign corporation starting within seven years after the first day of the business year in which the provisions of Article 144-2, paragraphs (1) through (3) (Foreign Tax Credit for Foreign Corporations) were applied with regard to the amount of the foreign country's corporate tax (hereinafter referred to as the "applicable business year" in this paragraph) (including, in the case where the foreign corporation has received the transfer of the whole or a part of the business pertaining to a permanent establishment of another foreign corporation that is an acquired corporation, etc. prescribed in paragraph (6) of that Article as a result of a qualified merger, etc. prescribed in that paragraph, the case where, out of the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay, the amount of the foreign country's corporate tax that it has come to pay due to income pertaining to the business transferred to the foreign corporation has been reduced in each business year of the foreign corporation starting within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to that amount of the foreign country's corporate tax), the amount specified by Cabinet Order as the portion of the reduced amount by which the creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article has been reduced (excluding the amount specified by Cabinet Order as the amount to be included in gross profit) is excluded from gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
      <sup>machine translation, not official</sup>

      **第三項**  外国法人が前条第二項の規定により第五十五条第五項の規定に準じて計算する場合において各事業年度の恒久的施設帰属所得に係る所得の金額の計算上損金の額に算入されないものの還付を受けるときは、その還付を受ける金額は、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、益金の額に算入しない。
      <sup>art-142-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2/par-3</sup>
      In the case where a foreign corporation receives a refund of any amount that is excluded from deductible expenses when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year in the case of calculation in accordance with the provisions of Article 55, paragraph (5) pursuant to the provisions of paragraph (2) of the preceding Article, the amount to be refunded is excluded from gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
      <sup>machine translation, not official</sup>

### 第百四十二条の二の二（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入） — Inclusion in Gross Profit of Net Operating Loss Caused by a Disaster Pertaining to Refund by Carryback in Interim Return
<sup>caption: machine translation, not official</sup>
<sup>art-142-2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2-2</sup>

      **第一項**  恒久的施設を有する外国法人が第百四十四条の十三第十一項（欠損金の繰戻しによる還付）に規定する中間期間において生じた同項に規定する災害損失欠損金額（以下この条において「災害損失欠損金額」という。）について第百四十四条の十三の規定の適用を受けた場合には、同項に規定する仮決算の中間申告書の提出により還付を受けるべき金額の計算の基礎となつた災害損失欠損金額に相当する金額は、当該中間期間の属する事業年度の恒久的施設帰属所得に係る所得の金額の計算上、益金の額に算入する。
      <sup>art-142-2-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-2-2/par-1</sup>
      In the case where a foreign corporation having a permanent establishment has received the application of the provisions of Article 144-13 with regard to the net operating loss caused by a disaster prescribed in Article 144-13, paragraph (11) (Refund Based on Carryback of Losses) that arose during the interim period prescribed in that paragraph (hereinafter referred to as the "net operating loss caused by a disaster" in this Article), the amount equivalent to the net operating loss caused by a disaster that formed the basis for the calculation of the amount to be refunded through the filing of an interim return based on provisional settlement of accounts prescribed in that paragraph is included in gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment for the business year containing the interim period.
      <sup>machine translation, not official</sup>

### 第百四十二条の三（保険会社の投資資産及び投資収益） — Investment Assets and Investment Income of Insurance Companies
<sup>caption: machine translation, not official</sup>
<sup>art-142-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3</sup>

      **第一項**  外国法人（保険業法第二条第七項（定義）に規定する外国保険会社等に限る。以下この項において同じ。）の各事業年度の恒久的施設に係る投資資産（保険料として収受した金銭その他の資産を保険契約に基づく将来の債務の履行に備えるために運用する場合のその運用資産として財務省令で定めるものをいう。以下この項及び第五項において同じ。）の額が、当該外国法人の投資資産の額のうち当該恒久的施設に帰せられるべき金額として政令で定めるところにより計算した金額に満たない場合には、その満たない部分に相当する金額に係る収益の額として政令で定めるところにより計算した金額は、当該外国法人の当該恒久的施設を通じて行う事業に係る収益の額として、当該外国法人の当該事業年度の恒久的施設帰属所得に係る所得の金額の計算上、益金の額に算入する。
      <sup>art-142-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-1</sup>
      In the case where the amount of investment assets (meaning those specified by Ministry of Finance Order as assets under management in the case where money or other assets received as insurance premiums are managed in preparation for the performance of future debts under insurance contracts; hereinafter the same applies in this paragraph and paragraph (5)) pertaining to the permanent establishment for each business year of a foreign corporation (limited to a foreign insurance company, etc. prescribed in Article 2, paragraph (7) (Definitions) of the Insurance Business Act; hereinafter the same applies in this paragraph) is less than the amount calculated, as specified by Cabinet Order, as the amount that should be attributed to the permanent establishment out of the amount of investment assets of the foreign corporation, the amount calculated, as specified by Cabinet Order, as the amount of proceeds pertaining to the amount equivalent to the shortfall is included in gross profit, as the amount of proceeds pertaining to the business carried on through the permanent establishment of the foreign corporation, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for the business year.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定は、次のいずれかに該当する場合には、適用しない。
      <sup>art-142-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-2</sup>
      The provisions of the preceding paragraph do not apply in the case falling under any of the following:
      <sup>machine translation, not official</sup>

        **一**  前項に規定する満たない部分に相当する金額が同項に規定する恒久的施設に帰せられるべき金額として政令で定めるところにより計算した金額の百分の十以下であるとき。
        <sup>art-142-3/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-2/item-1</sup>
        the amount equivalent to the shortfall prescribed in the preceding paragraph is 10 percent or less of the amount calculated, as specified by Cabinet Order, as the amount that should be attributed to the permanent establishment prescribed in that paragraph;
        <sup>machine translation, not official</sup>

        **二**  前項に規定する満たない部分に相当する金額に係る収益の額として政令で定めるところにより計算した金額が千万円以下であるとき。
        <sup>art-142-3/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-2/item-2</sup>
        the amount calculated, as specified by Cabinet Order, as the amount of proceeds pertaining to the amount equivalent to the shortfall prescribed in the preceding paragraph is 10,000,000 yen or less; or
        <sup>machine translation, not official</sup>

        **三**  当該事業年度の恒久的施設に係る総資産の額が当該事業年度の当該恒久的施設に係る負債の額及び純資産の額の合計額を上回る場合として政令で定める場合に該当するとき。
        <sup>art-142-3/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-2/item-3</sup>
        the case falls under the case specified by Cabinet Order as a case where the amount of the total assets pertaining to the permanent establishment for the business year exceeds the sum of the amount of liabilities and the amount of net assets pertaining to the permanent establishment for the business year.
        <sup>machine translation, not official</sup>

      **第三項**  前項の規定は、同項各号に掲げる場合のいずれかに該当する旨を記載した書類及びその計算に関する書類を保存している場合に限り、適用する。
      <sup>art-142-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-3</sup>
      The provisions of the preceding paragraph apply only in the case where documents stating that the case falls under any of the cases listed in the items of that paragraph and documents concerning the calculation thereof are retained.
      <sup>machine translation, not official</sup>

      **第四項**  税務署長は、前項の書類を保存していなかつた場合においても、その保存がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、第二項の規定を適用することができる。
      <sup>art-142-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-4</sup>
      Even in the case where the documents set forth in the preceding paragraph have not been retained, the district director may, when finding that there are unavoidable circumstances for the failure to retain them, apply the provisions of paragraph (2) only in the case where those documents are submitted.
      <sup>machine translation, not official</sup>

      **第五項**  投資資産の額の算定の時期その他第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-142-3/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-3/par-5</sup>
      The time of the calculation of the amount of investment assets and other necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十二条の四（恒久的施設に帰せられるべき資本に対応する負債の利子の損金不算入） — Exclusion from Deductible Expenses of Interest on Liabilities Corresponding to Capital That Should Be Attributed to a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>art-142-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-4</sup>

      **第一項**  外国法人の各事業年度の恒久的施設に係る自己資本の額（当該恒久的施設に係る純資産の額として政令で定めるところにより計算した金額をいう。）が、当該外国法人の資本に相当する額のうち当該恒久的施設に帰せられるべき金額として政令で定めるところにより計算した金額に満たない場合には、当該外国法人の当該事業年度の恒久的施設を通じて行う事業に係る負債の利子（これに準ずるものとして政令で定めるものを含む。）の額として政令で定める金額のうち、その満たない金額に対応する部分の金額として政令で定めるところにより計算した金額は、当該外国法人の当該事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。
      <sup>art-142-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-4/par-1</sup>
      In the case where the amount of equity capital pertaining to the permanent establishment for each business year of a foreign corporation (meaning the amount calculated, as specified by Cabinet Order, as the amount of net assets pertaining to the permanent establishment) is less than the amount calculated, as specified by Cabinet Order, as the amount that should be attributed to the permanent establishment out of the amount equivalent to the capital of the foreign corporation, the amount calculated, as specified by Cabinet Order, as the portion corresponding to the shortfall, out of the amount specified by Cabinet Order as the amount of interest on liabilities (including anything specified by Cabinet Order as being equivalent thereto) pertaining to the business carried on through the permanent establishment of the foreign corporation for the business year, is excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for the business year.
      <sup>machine translation, not official</sup>

      **第二項**  外国法人の資本に相当する額が著しく低い場合の恒久的施設に帰せられるべき資本に相当する額の計算その他前項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-142-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-4/par-2</sup>
      The calculation of the amount equivalent to the capital that should be attributed to a permanent establishment in the case where the amount equivalent to the capital of the foreign corporation is extremely low, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十二条の五（外国銀行等の資本に係る負債の利子の損金算入） — Inclusion in Deductible Expenses of Interest on Liabilities Pertaining to Capital of Foreign Banks, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-142-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-5</sup>

      **第一項**  銀行法第四十七条第二項（外国銀行の免許等）に規定する外国銀行支店に係る同法第十条第二項第八号（業務の範囲）に規定する外国銀行又は金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う外国法人に限る。）である外国法人の各事業年度において、その有する資本に相当するものに係る負債につき支払う負債の利子（これに準ずるものとして政令で定めるものを含む。）がある場合には、当該利子の額のうち当該外国法人の前条第一項に規定する恒久的施設に帰せられるべき金額として政令で定めるところにより計算した金額に対応するものとして政令で定めるところにより計算した金額は、当該外国法人の当該事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入する。
      <sup>art-142-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-5/par-1</sup>
      In the case where, in each business year of a foreign corporation that is a foreign bank prescribed in Article 10, paragraph (2), item (viii) (Scope of Business) of the Banking Act pertaining to a branch of a foreign bank prescribed in Article 47, paragraph (2) (License of Foreign Banks, etc.) of that Act, or a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a foreign corporation that conducts the type I financial instruments business prescribed in Article 28, paragraph (1) (General Rules) of that Act), there is interest on liabilities (including anything specified by Cabinet Order as being equivalent thereto) paid on liabilities pertaining to what is equivalent to the capital that it holds, the amount calculated, as specified by Cabinet Order, as corresponding to the amount calculated, as specified by Cabinet Order, as the amount that should be attributed to the permanent establishment prescribed in paragraph (1) of the preceding Article of the foreign corporation, out of the amount of the interest, is included in deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for the business year.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定により損金の額に算入される金額及びその計算に関する明細を記載した書類の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該金額として記載された金額を限度とする。
      <sup>art-142-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-5/par-2</sup>
      The provisions of the preceding paragraph apply only in the case where a Final Return, amended return or written request for Reassessment is attached with a document stating the amount to be included in deductible expenses pursuant to the provisions of that paragraph and the details of its calculation, and documents concerning the calculation are retained. In this case, the amount to be included in deductible expenses pursuant to the provisions of that paragraph is limited to the amount stated as that amount.
      <sup>machine translation, not official</sup>

      **第三項**  税務署長は、第一項の規定により損金の額に算入されることとなる金額の全部又は一部につき前項の書類の保存がない場合においても、当該書類の保存がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、当該書類の保存がなかつた金額につき第一項の規定を適用することができる。
      <sup>art-142-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-5/par-3</sup>
      Even in the case where the documents set forth in the preceding paragraph have not been retained with regard to the whole or a part of the amount to be included in deductible expenses pursuant to the provisions of paragraph (1), the district director may, when finding that there are unavoidable circumstances for the failure to retain those documents, apply the provisions of paragraph (1) to the amount for which those documents were not retained, only in the case where those documents are submitted.
      <sup>machine translation, not official</sup>

      **第四項**  第一項に規定する資本に相当するものに係る負債の範囲その他同項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-142-5/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-5/par-4</sup>
      The scope of liabilities pertaining to what is equivalent to capital prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十二条の六（法人税額から控除する外国税額の損金不算入） — Exclusion of Foreign Taxes Credited Against the Corporation Tax from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-142-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-6</sup>

      **第一項**  外国法人が第百四十四条の二第一項（外国法人に係る外国税額の控除）に規定する控除対象外国法人税の額につき同条又は第百四十四条の十一第一項（所得税額等の還付）若しくは第百四十七条の三第一項（更正等による所得税額等の還付）の規定の適用を受ける場合には、当該控除対象外国法人税の額は、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。
      <sup>art-142-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-6/par-1</sup>
      In the case where a foreign corporation receives the application of the provisions of Article 144-2, or Article 144-11, paragraph (1) (Refund of Income Tax) or Article 147-3, paragraph (1) (Refund of Income Tax upon a Reassessment or Similar Decision), with regard to the creditable amount of the foreign country's corporate tax prescribed in Article 144-2, paragraph (1) (Foreign Tax Credit for Foreign Corporations), that creditable amount of the foreign country's corporate tax is excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
      <sup>machine translation, not official</sup>

### 第百四十二条の六の二（外国法人に係る分配時調整外国税相当額の損金不算入） — Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-142-6-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-6-2</sup>

      **第一項**  恒久的施設を有する外国法人が支払を受ける集団投資信託の収益の分配に係る所得税の額に係る第百四十四条の二の二第一項（外国法人に係る分配時調整外国税相当額の控除）に規定する分配時調整外国税相当額につき同項の規定の適用を受ける場合には、その支払を受ける収益の分配に係る所得税の額に係る当該分配時調整外国税相当額は、当該外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。
      <sup>art-142-6-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-6-2/par-1</sup>
      In the case where a foreign corporation having a permanent establishment receives the application of the provisions of Article 144-2-2, paragraph (1) (Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations) with regard to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in that paragraph pertaining to the amount of income tax on distributions of proceeds from a group investment trust that it receives, that amount equivalent to foreign tax adjusted at the time of distribution pertaining to the amount of income tax on the distributions of proceeds that it receives is excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
      <sup>machine translation, not official</sup>

### 第百四十二条の七（本店配賦経費に関する書類の保存がない場合における本店配賦経費の損金不算入） — Exclusion of Allocated Head Office Expenses from Deductible Expenses in the Case Where Documents Concerning Allocated Head Office Expenses Are Not Retained
<sup>caption: machine translation, not official</sup>
<sup>art-142-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-7</sup>

      **第一項**  外国法人が第百四十二条第三項第二号（恒久的施設帰属所得に係る所得の金額の計算）の規定の適用を受ける場合において、同号に規定する政令で定めるところにより配分した金額（以下この条において「本店配賦経費」という。）につき、その配分に関する計算の基礎となる書類その他の財務省令で定める書類の保存がないときは、その書類の保存がなかつた本店配賦経費については、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。
      <sup>art-142-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-7/par-1</sup>
      In the case where a foreign corporation receives the application of the provisions of Article 142, paragraph (3), item (ii) (Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment), when documents serving as the basis for the calculation concerning the allocation and other documents specified by Ministry of Finance Order are not retained with regard to the amount allocated as specified by Cabinet Order prescribed in that item (hereinafter referred to as "allocated head office expenses" in this Article), the allocated head office expenses for which those documents were not retained are excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
      <sup>machine translation, not official</sup>

      **第二項**  税務署長は、本店配賦経費の全部又は一部につき前項の書類の保存がない場合においても、その保存がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、その書類の保存がなかつた本店配賦経費につき同項の規定を適用しないことができる。
      <sup>art-142-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-7/par-2</sup>
      Even in the case where the documents set forth in the preceding paragraph have not been retained with regard to the whole or a part of the allocated head office expenses, the district director may, when finding that there are unavoidable circumstances for the failure to retain them, refrain from applying the provisions of that paragraph to the allocated head office expenses for which those documents were not retained, only in the case where those documents are submitted.
      <sup>machine translation, not official</sup>

### 第百四十二条の八（恒久的施設の閉鎖に伴う資産の時価評価損益） — Gains or Losses on the Fair Valuation of Assets upon Closure of a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>art-142-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-8</sup>

      **第一項**  恒久的施設を有する外国法人が恒久的施設を有しないこととなつた場合（恒久的施設の他の者への譲渡その他の政令で定める事由により恒久的施設を有しないこととなつた場合を除く。）には、恒久的施設閉鎖事業年度（恒久的施設を有しない外国法人になつた日の属する事業年度をいう。以下この項において同じ。）終了の時に恒久的施設に帰せられる資産（第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券その他の政令で定める資産を除く。）の評価益（当該終了の時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損（当該終了の時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該外国法人の当該恒久的施設閉鎖事業年度の恒久的施設帰属所得に係る所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-142-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-8/par-1</sup>
      In the case where a foreign corporation having a permanent establishment has ceased to have a permanent establishment (excluding the case where it has ceased to have a permanent establishment due to the transfer of the permanent establishment to another person or any other grounds specified by Cabinet Order), with regard to assets attributed to the permanent establishment as of the end of the business year in which a permanent establishment is closed (meaning the business year containing the day on which it became a foreign corporation not having a permanent establishment; hereinafter the same applies in this paragraph) (excluding securities for buying and selling prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses) and other assets specified by Cabinet Order), their valuation gain (meaning, in the case where their value as of that end exceeds their book value as of that time, the amount of the excess) or valuation loss (meaning, in the case where their book value as of that end exceeds their value as of that time, the amount of the excess) is included in the amount of gross profit or the amount of deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for the business year in which a permanent establishment is closed.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定により同項に規定する評価益又は評価損が益金の額又は損金の額に算入された資産の帳簿価額その他同項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-142-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-8/par-2</sup>
      The book value of assets whose valuation gain or valuation loss prescribed in the preceding paragraph has been included in the amount of gross profit or the amount of deductible expenses pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十二条の九（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算） — Calculation of Income Related to Income Attributable to a Permanent Establishment Arising from Specified Internal Dealings
<sup>caption: machine translation, not official</sup>
<sup>art-142-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-9</sup>

      **第一項**  外国法人の恒久的施設と第百三十八条第一項第一号（国内源泉所得）に規定する本店等との間で同項第三号又は第五号に掲げる国内源泉所得を生ずべき資産の当該恒久的施設による取得又は譲渡に相当する内部取引（同項第一号に規定する内部取引をいう。以下この項において同じ。）があつた場合には、当該内部取引は当該資産の当該内部取引の直前の帳簿価額に相当するものとして政令で定める金額により行われたものとして、当該外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額を計算する。
      <sup>art-142-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-9/par-1</sup>
      In the case where, between the permanent establishment of a foreign corporation and the head office, etc. prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income), there has been an internal dealing (meaning an internal dealing prescribed in item (i) of that paragraph; hereinafter the same applies in this paragraph) equivalent to the acquisition or transfer by the permanent establishment of assets that would generate domestic source income listed in item (iii) or item (v) of that paragraph, the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year is calculated by deeming that the internal dealing was carried out at the amount specified by Cabinet Order as being equivalent to the book value of the assets immediately prior to the internal dealing.
      <sup>machine translation, not official</sup>

      **第二項**  前項の規定の適用がある場合の外国法人の恒久的施設における資産の取得価額その他同項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-142-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-9/par-2</sup>
      The acquisition cost of assets at the permanent establishment of a foreign corporation in the case where the provisions of the preceding paragraph apply and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第三款　その他の国内源泉所得に係る所得の金額の計算 — Subsection 3 Calculation of the Amount of Income Categorized as Other Domestic Source Income
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-1/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-1/subsec-3</sup>

### 第百四十二条の十
<sup>art-142-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-10</sup>

      **第一項**  外国法人の各事業年度の第百四十一条第一号ロ及び第二号（課税標準）に定める国内源泉所得に係る所得の金額は、これらの規定に規定する国内源泉所得につき政令で定めるところにより第百四十二条から第百四十二条の二の二まで（恒久的施設帰属所得に係る所得の金額の計算）の規定に準じて計算した金額とする。
      <sup>art-142-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-142-10/par-1</sup>
      The amount of income pertaining to domestic source income specified in Article 141, item (i), (b) and item (ii) (Tax Base) for each business year of a foreign corporation is to be the amount calculated, as specified by Cabinet Order, with regard to the domestic source income prescribed in those provisions in accordance with the provisions of Article 142 through Article 142-2-2 (Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment).
      <sup>machine translation, not official</sup>

## 第二節　税額の計算 — Section 2 Calculation of the Amount of Tax
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-3/ch-2/sec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-2</sup>

### 第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率） — (Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-143 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143</sup>

    **第一項**  外国法人に対して課する各事業年度の所得に対する法人税の額は、次に掲げる国内源泉所得の区分ごとに、これらの国内源泉所得に係る所得の金額に百分の二十三・二の税率を乗じて計算した金額とする。
    <sup>art-143/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-1</sup>
    The amount of corporation tax imposed on a foreign corporation for income for each business year is to be the amount calculated by multiplying the amount of income categorized as domestic source income by a tax rate of 23.2 percent, for each category of the following domestic source income:
    <sup>machine translation, not official</sup>

      **一**  第百四十一条第一号イ（課税標準）に掲げる国内源泉所得
      <sup>art-143/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-1/item-1</sup>
      domestic source income listed in Article 141, item (i), (a) (Tax Base);
      <sup>machine translation, not official</sup>

      **二**  第百四十一条第一号ロに掲げる国内源泉所得
      <sup>art-143/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-1/item-2</sup>
      domestic source income listed in Article 141, item (i), (b); and
      <sup>machine translation, not official</sup>

      **三**  第百四十一条第二号に定める国内源泉所得
      <sup>art-143/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-1/item-3</sup>
      domestic source income specified in Article 141, item (ii).
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの又は人格のない社団等の同項各号に掲げる国内源泉所得の区分ごとに、これらの国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の十九の税率による。
    <sup>art-143/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-2</sup>
    In the case referred to in the preceding paragraph, with regard to the part of the amount that is eight million yen per annum or less out of the amount of income categorized as domestic source income of an ordinary corporation whose amount of stated capital or amount of capital contributions is 100 million yen or less at the end of each business year or which has no capital or investment at the end of each business year, or of an association or foundation without juridical personality, for each category of domestic source income listed in the items of that paragraph, the applicable tax rate is 19 percent, notwithstanding the provisions of the paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  事業年度が一年に満たない外国法人に対する前項の規定の適用については、同項中「年八百万円」とあるのは、「八百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。
    <sup>art-143/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-3</sup>
    With regard to the application of the preceding paragraph to a foreign corporation whose business year is less than one year, the phrase "amount that is eight million yen per annum" in the paragraph is deemed to be replaced with "amount that is calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the relevant business year."
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第四項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
    <sup>art-143/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-4</sup>
    The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第五項**  外国法人である普通法人のうち各事業年度終了の時において次に掲げる法人に該当するものについては、第二項の規定は、適用しない。
    <sup>art-143/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5</sup>
    The provisions of paragraph (2) do not apply to an ordinary corporation which is a foreign corporation and which falls under any of the following corporations as of the end of each business year:
    <sup>machine translation, not official</sup>

      **一**  保険業法に規定する相互会社に準ずるものとして政令で定めるもの
      <sup>art-143/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5/item-1</sup>
      a corporation specified by Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act;
      <sup>machine translation, not official</sup>

      **二**  大法人（次に掲げる法人をいう。以下この号及び次号において同じ。）との間に当該大法人による完全支配関係がある外国法人
      <sup>art-143/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5/item-2</sup>
      a foreign corporation between which and a large corporation (meaning any of the following corporations; hereinafter the same applies in this item and the following item) there is a full controlling interest held by the large corporation:
      <sup>machine translation, not official</sup>

        **イ**  資本金の額又は出資金の額が五億円以上である法人
        <sup>art-143/par-5/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5/item-2/sub-1</sup>
        A corporation whose amount of stated capital or amount of capital contributions is 500 million yen or more;
        <sup>machine translation, not official</sup>

        **ロ**  保険業法に規定する相互会社（前号に掲げる法人を含む。）
        <sup>art-143/par-5/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5/item-2/sub-2</sup>
        A mutual company prescribed in the Insurance Business Act (including a corporation listed in the preceding item);
        <sup>machine translation, not official</sup>

        **ハ**  第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人（第四号において「受託法人」という。）
        <sup>art-143/par-5/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5/item-2/sub-3</sup>
        A trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations) (referred to as a "trust corporation" in item (iv)).
        <sup>machine translation, not official</sup>

      **三**  普通法人との間に完全支配関係がある全ての大法人が有する株式及び出資の全部を当該全ての大法人のうちいずれか一の法人が有するものとみなした場合において当該いずれか一の法人と当該普通法人との間に当該いずれか一の法人による完全支配関係があることとなるときの当該普通法人（前号に掲げる法人を除く。）
      <sup>art-143/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5/item-3</sup>
      an ordinary corporation (excluding a corporation listed in the preceding item) in the case where, if all of the shares and capital contributions held by all of the large corporations that have a full controlling interest with the ordinary corporation are deemed to be held by any one of those large corporations, there would be a full controlling interest held by that one corporation between that one corporation and the ordinary corporation; and
      <sup>machine translation, not official</sup>

      **四**  受託法人
      <sup>art-143/par-5/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-143/par-5/item-4</sup>
      a trust corporation.
      <sup>machine translation, not official</sup>

### 第百四十四条（外国法人に係る所得税額の控除） — Income Tax Credit for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-144 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144</sup>

    **第一項**  第六十八条（所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（課税標準）に掲げる外国法人の区分（同条第一号に掲げる外国法人にあつては同号イ又はロに掲げる国内源泉所得の区分）に応じ当該各号に定める国内源泉所得（同条第一号に定める国内源泉所得にあつては同号イ又はロに掲げる国内源泉所得）で所得税法の規定により所得税を課されるものの支払を受ける場合について準用する。この場合において、第六十八条第一項中「第六十九条の二第一項（」とあるのは「第百四十四条の二の二第一項（外国法人に係る」と、「を除く」とあるのは「及び特定所得税の額（同法第百六十一条第一項第六号（国内源泉所得）に掲げる対価につき同法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税の額のうち、同法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項の規定による徴収が行われたものとみなされる同法第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬に対応する部分の金額をいう。）を除く」と、同条第二項中「利子及び配当等」とあるのは「第百四十四条（外国法人に係る所得税額の控除）に規定する国内源泉所得」と、同条第三項中「第七十二条第一項各号」とあるのは「第百四十四条の四第一項各号又は第二項各号」と、「第七十八条第一項」とあるのは「第百四十四条の十一第一項」と、「第百三十三条第一項」とあるのは「第百四十七条の三第一項」と読み替えるものとする。
    <sup>art-144/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144/par-1</sup>
    The provisions of Article 68 (Income Tax Credit) apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income specified in each item of Article 141 (Tax Base) in accordance with the category of foreign corporation listed in the relevant item (for a foreign corporation listed in item (i) of that Article, the category of domestic source income listed in (a) or (b) of that item) (for the domestic source income specified in item (i) of that Article, the domestic source income listed in (a) or (b) of that item), on which income tax is to be imposed pursuant to the provisions of the Income Tax Act. In this case, the phrase "Article 69-2, paragraph (1) (Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution)" in Article 68, paragraph (1) is deemed to be replaced with "Article 144-2-2, paragraph (1) (Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations)", and the term "excluding" in that paragraph is deemed to be replaced with "excluding the amount of specified income tax (meaning the portion of the amount of income tax collected pursuant to the provisions of Article 212, paragraph (1) (Withholding Obligation) of that Act with respect to the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of that Act that corresponds to the salary or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of that Act that is deemed, pursuant to the provisions of Article 215 (Special Provisions on Withholding at the Source on Earnings from the Provision of Personal Services by Nonresidents) of that Act, to have been collected pursuant to the provisions of that paragraph) and"; the phrase "interest and dividends, etc." in paragraph (2) of that Article is deemed to be replaced with "domestic source income prescribed in Article 144 (Income Tax Credit for Foreign Corporations)"; and the phrase "the items of Article 72, paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article", the phrase "Article 78, paragraph (1)" with "Article 144-11, paragraph (1)", and the phrase "Article 133, paragraph (1)" with "Article 147-3, paragraph (1)".
    <sup>machine translation, not official</sup>

### 第百四十四条の二（外国法人に係る外国税額の控除） — Foreign Tax Credit for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-144-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2</sup>

    **第一項**  恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には、当該事業年度の第百四十一条第一号イ（課税標準）に掲げる国内源泉所得（以下第三項まで及び次条第一項において「恒久的施設帰属所得」という。）に係る所得の金額につき第百四十三条第一項又は第二項（外国法人に係る各事業年度の所得に対する法人税の税率）の規定を適用して計算した金額のうち当該事業年度の国外所得金額（恒久的施設帰属所得に係る所得の金額のうち国外源泉所得に係るものとして政令で定める金額をいう。）に対応するものとして政令で定めるところにより計算した金額（以下この条において「控除限度額」という。）を限度として、その外国法人税の額（第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得につき課される外国法人税の額に限るものとし、その所得に対する負担が高率な部分として政令で定める外国法人税の額、外国法人の通常行われる取引と認められないものとして政令で定める取引に基因して生じた所得に対して課される外国法人税の額その他政令で定める外国法人税の額を除く。以下この条において「控除対象外国法人税の額」という。）を当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
    <sup>art-144-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-1</sup>
    In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this paragraph and paragraph (8)) in each business year, the amount of the foreign country's corporate tax (limited to the amount of the foreign country's corporate tax imposed on the domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income), and excluding the amount of the foreign country's corporate tax specified by Cabinet Order as the portion of the tax for which the burden on the income is high, the amount of the foreign country's corporate tax imposed on income arising from transactions specified by Cabinet Order as not being found to be transactions normally conducted by a foreign corporation, and the amount of any other foreign country's corporate tax specified by Cabinet Order; hereinafter referred to as the "creditable amount of the foreign country's corporate tax" in this Article) is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the amount calculated, as specified by Cabinet Order, as the amount corresponding to the amount of foreign income for the business year (meaning the amount specified by Cabinet Order as the amount pertaining to foreign source income out of the amount of income pertaining to income attributable to a permanent establishment), out of the amount calculated by applying the provisions of Article 143, paragraph (1) or (2) (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) to the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) (hereinafter referred to as "income attributable to a permanent establishment" up to paragraph (3) and in paragraph (1) of the following Article) for the business year (hereinafter referred to as the "limitation on a creditable amount" in this Article).
    <sup>machine translation, not official</sup>

    **第二項**  恒久的施設を有する外国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額、地方法人税控除限度額として政令で定める金額及び地方税控除限度額として政令で定める金額の合計額を超える場合において、前三年内事業年度（当該事業年度開始の日前三年以内に開始した各事業年度をいう。以下この条において同じ。）の控除限度額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項において「繰越控除限度額」という。）があるときは、政令で定めるところにより、その繰越控除限度額を限度として、その超える部分の金額を当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
    <sup>art-144-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-2</sup>
    In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year exceeds the sum of the limitation on a creditable amount for the business year, the amount specified by Cabinet Order as the limitation on a creditable amount for local corporation tax, and the amount specified by Cabinet Order as the limitation on a creditable amount for local tax, when the limitation on a creditable amount for each business year within preceding three years (meaning each business year that starts within three years prior to the first day of the business year; hereinafter the same applies in this Article) contains the amount specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "limitation on the creditable amount to be carried over" in this paragraph), the amount of the excess is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the limitation on the creditable amount to be carried over, as specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第三項**  恒久的施設を有する外国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額に満たない場合において、その前三年内事業年度において納付することとなつた控除対象外国法人税の額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項において「繰越控除対象外国法人税額」という。）があるときは、政令で定めるところにより、当該控除限度額から当該事業年度において納付することとなる控除対象外国法人税の額を控除した残額を限度として、その繰越控除対象外国法人税額を当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
    <sup>art-144-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-3</sup>
    In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year is less than the limitation on a creditable amount for the business year, when the creditable amount of the foreign country's corporate tax that it was to pay in the business years within preceding three years contains an amount specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "creditable amount of the foreign country's corporate tax to be carried over" in this paragraph), the creditable amount of the foreign country's corporate tax to be carried over is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the amount that remains after deducting the creditable amount of the foreign country's corporate tax to be paid in the business year from that limitation on a creditable amount, as specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第四項**  第一項に規定する国外源泉所得とは、第百三十八条第一項第一号に掲げる所得のうち次のいずれかに該当するものをいう。
    <sup>art-144-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4</sup>
    The foreign source income prescribed in paragraph (1) means the income listed in Article 138, paragraph (1), item (i) that falls under any of the following:
    <sup>machine translation, not official</sup>

      **一**  国外にある資産の運用又は保有により生ずる所得
      <sup>art-144-2/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-1</sup>
      income arising from investing or holding assets located outside Japan;
      <sup>machine translation, not official</sup>

      **二**  国外にある資産の譲渡により生ずる所得として政令で定めるもの
      <sup>art-144-2/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-2</sup>
      income prescribed by Cabinet Order as arising from the transfer of assets located outside Japan;
      <sup>machine translation, not official</sup>

      **三**  国外において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
      <sup>art-144-2/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-3</sup>
      consideration received by a corporation which conducts a business that has as its main content the provision of personal services outside Japan and which is specified by Cabinet Order, for the provision of the personal services;
      <sup>machine translation, not official</sup>

      **四**  国外にある不動産、国外にある不動産の上に存する権利若しくは国外における採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、国外における租鉱権の設定又は所得税法第二条第一項第五号（定義）に規定する非居住者若しくは外国法人に対する船舶若しくは航空機の貸付けによる対価
      <sup>art-144-2/par-4/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-4</sup>
      consideration for the lending of real estate located outside Japan, any right on real estate located outside Japan or a right of quarrying outside Japan (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease outside Japan or the lending of a vessel or aircraft to a nonresident as prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act or a foreign corporation;
      <sup>machine translation, not official</sup>

      **五**  所得税法第二十三条第一項（利子所得）に規定する利子等及びこれに相当するもののうち次に掲げるもの
      <sup>art-144-2/par-4/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-5</sup>
      interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) of the Income Tax Act and anything equivalent thereto that falls under any of the following:
      <sup>machine translation, not official</sup>

        **イ**  外国の国債若しくは地方債又は外国法人の発行する債券の利子
        <sup>art-144-2/par-4/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-5/sub-1</sup>
        interest on government bonds or municipal bonds of a foreign state, or on bonds issued by a foreign corporation;
        <sup>machine translation, not official</sup>

        **ロ**  国外にある営業所、事務所その他これらに準ずるもの（以下この項において「営業所」という。）に預け入れられた預貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子
        <sup>art-144-2/par-4/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-5/sub-2</sup>
        interest on deposits or savings (including anything equivalent to those specified by Cabinet Order prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) deposited at a business office, office or any other equivalent establishment located outside Japan (hereinafter referred to as a "business office" in this paragraph);
        <sup>machine translation, not official</sup>

        **ハ**  国外にある営業所に信託された合同運用信託若しくはこれに相当する信託、公社債投資信託又は公募公社債等運用投資信託（所得税法第二条第一項第十五号の三に規定する公募公社債等運用投資信託をいう。次号ロにおいて同じ。）若しくはこれに相当する信託の収益の分配
        <sup>art-144-2/par-4/item-5/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-5/sub-3</sup>
        Distribution of proceeds from a jointly managed trust or a trust equivalent thereto, a public and company bond investment trust, or a bond-based investment trust under public offering (meaning a bond-based investment trust under public offering prescribed in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; the same applies in (b) of the following item) or a trust equivalent thereto, which has been entrusted to a business office located outside Japan;
        <sup>machine translation, not official</sup>

      **六**  所得税法第二十四条第一項（配当所得）に規定する配当等及びこれに相当するもののうち次に掲げるもの
      <sup>art-144-2/par-4/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-6</sup>
      dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income) of the Income Tax Act and anything equivalent thereto, which are listed as follows:
      <sup>machine translation, not official</sup>

        **イ**  外国法人から受ける所得税法第二十四条第一項に規定する剰余金の配当、利益の配当若しくは剰余金の分配又は同項に規定する金銭の分配若しくは基金利息に相当するもの
        <sup>art-144-2/par-4/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-6/sub-1</sup>
        Anything received from a foreign corporation that is equivalent to a dividend of surplus, a dividend of profits or a distribution of surplus prescribed in Article 24, paragraph (1) of the Income Tax Act, or to a distribution of money or interest on funds prescribed in that paragraph;
        <sup>machine translation, not official</sup>

        **ロ**  国外にある営業所に信託された所得税法第二条第一項第十二号の二に規定する投資信託（公社債投資信託並びに公募公社債等運用投資信託及びこれに相当する信託を除く。）又は第二条第二十九号ハ（定義）に規定する特定受益証券発行信託若しくはこれに相当する信託の収益の分配
        <sup>art-144-2/par-4/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-6/sub-2</sup>
        Distribution of proceeds from an investment trust prescribed in Article 2, paragraph (1), item (xii)-2 of the Income Tax Act (excluding a public and company bond investment trust, and a bond-based investment trust under public offering and a trust equivalent thereto) or from a specified trust that issues beneficiary certificates prescribed in Article 2, item (xxix), (c) (Definitions) or a trust equivalent thereto, which has been entrusted to a business office located outside Japan;
        <sup>machine translation, not official</sup>

      **七**  国外において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
      <sup>art-144-2/par-4/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-7</sup>
      interest from a loan provided to a person doing business outside Japan (including monies equivalent to such a loan) in connection with that business (this includes any amount prescribed by Cabinet Order as margin arising from purchase and sale transactions involving bonds with buyback or resale agreements which are prescribed by Cabinet Order);
      <sup>machine translation, not official</sup>

      **八**  国外において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
      <sup>art-144-2/par-4/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-8</sup>
      any of the following royalties or considerations received from a person who performs operations outside Japan, which pertain to the operations:
      <sup>machine translation, not official</sup>

        **イ**  工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価
        <sup>art-144-2/par-4/item-8/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-8/sub-1</sup>
        Royalties for an industrial property right or any other right concerning technology, a production method involving special technology or any other equivalent thereto, or consideration for the transfer thereof;
        <sup>machine translation, not official</sup>

        **ロ**  著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価
        <sup>art-144-2/par-4/item-8/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-8/sub-2</sup>
        Royalties for a copyright (including right of publication, neighboring right, and any other equivalent thereto), or consideration for the transfer thereof;
        <sup>machine translation, not official</sup>

        **ハ**  機械、装置その他政令で定める用具の使用料
        <sup>art-144-2/par-4/item-8/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-8/sub-3</sup>
        Royalties for machinery, equipment or any other tool specified by Cabinet Order;
        <sup>machine translation, not official</sup>

      **九**  国外において行う事業の広告宣伝のための賞金として政令で定めるもの
      <sup>art-144-2/par-4/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-9</sup>
      monetary awards used to advertize a business conducted outside Japan, which are specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **十**  国外にある営業所又は国外において契約の締結の代理をする者を通じて締結した保険業法第二条第六項（定義）に規定する外国保険業者の締結する保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金（年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年金に代えて支給される一時金を含む。）
      <sup>art-144-2/par-4/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-10</sup>
      a pension that the earner is paid based on an insurance contract concluded by a foreign insurer as prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act or on any other contract for a pension prescribed by Cabinet Order, concluded through a business office located outside Japan or through a person acting as an agent for the conclusion of such contracts outside Japan (including a surplus distributed or a rebate refunded based on such a contract for a pension on or after the start date for the payment of the pension, and a lump-sum payment made in lieu of paying a pension based on such a contract);
      <sup>machine translation, not official</sup>

      **十一**  次に掲げる給付補塡金、利息、利益又は差益
      <sup>art-144-2/par-4/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-11</sup>
      compensation for periodic deposits, finance charges, profits, or margin profits as follows:
      <sup>machine translation, not official</sup>

        **イ**  所得税法第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補塡金のうち国外にある営業所が受け入れた定期積金に係るもの
        <sup>art-144-2/par-4/item-11/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-11/sub-1</sup>
        Compensation for periodic deposits listed in Article 174, item (iii) of the Income Tax Act (Tax Base for a domestic corporation's Income Taxes), which pertains to installment deposits that have been accepted by a business office located outside Japan;
        <sup>machine translation, not official</sup>

        **ロ**  所得税法第百七十四条第四号に掲げる給付補塡金に相当するもののうち国外にある営業所が受け入れた同号に規定する掛金に相当するものに係るもの
        <sup>art-144-2/par-4/item-11/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-11/sub-2</sup>
        Anything equivalent to compensation for periodic deposits listed in Article 174, item (iv) of the Income Tax Act, which pertains to anything equivalent to installments prescribed in that item that have been accepted by a business office located outside Japan;
        <sup>machine translation, not official</sup>

        **ハ**  所得税法第百七十四条第五号に掲げる利息に相当するもののうち国外にある営業所を通じて締結された同号に規定する契約に相当するものに係るもの
        <sup>art-144-2/par-4/item-11/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-11/sub-3</sup>
        Anything equivalent to interest listed in Article 174, item (v) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in that item that has been concluded via a business office located outside Japan;
        <sup>machine translation, not official</sup>

        **ニ**  所得税法第百七十四条第六号に掲げる利益のうち国外にある営業所を通じて締結された同号に規定する契約に係るもの
        <sup>art-144-2/par-4/item-11/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-11/sub-4</sup>
        Profits listed in Article 174, item (vi) of the Income Tax Act, which pertain to a contract prescribed in the item that has been concluded via a business office located outside Japan;
        <sup>machine translation, not official</sup>

        **ホ**  所得税法第百七十四条第七号に掲げる差益のうち国外にある営業所が受け入れた預貯金に係るもの
        <sup>art-144-2/par-4/item-11/sub-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-11/sub-5</sup>
        Margin profits listed in Article 174, item (vii) of the Income Tax Act, which pertain to deposits or savings that have been accepted by a business office located outside Japan;
        <sup>machine translation, not official</sup>

        **ヘ**  所得税法第百七十四条第八号に掲げる差益に相当するもののうち国外にある営業所又は国外において契約の締結の代理をする者を通じて締結された同号に規定する契約に相当するものに係るもの
        <sup>art-144-2/par-4/item-11/sub-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-11/sub-6</sup>
        Anything equivalent to margin profits listed in Article 174, item (viii) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in that item that has been concluded via a business office located outside Japan or a person acting as an agent for the conclusion of contracts outside Japan;
        <sup>machine translation, not official</sup>

      **十二**  国外において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
      <sup>art-144-2/par-4/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-12</sup>
      distribution of profits received under a silent partnership contract (including a contract specified by Cabinet Order as being equivalent thereto) with respect to capital contributions to a person who conducts a business outside Japan;
      <sup>machine translation, not official</sup>

      **十三**  前各号に掲げるもののほかその源泉が国外にある所得として政令で定めるもの
      <sup>art-144-2/par-4/item-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-4/item-13</sup>
      beyond what is set forth in the preceding items, income prescribed by Cabinet Order as arising from sources outside Japan.
      <sup>machine translation, not official</sup>

    **第五項**  租税条約（第二条第十二号の十九ただし書に規定する条約をいう。以下この項において同じ。）において国外源泉所得（第一項に規定する国外源泉所得をいう。以下この項において同じ。）につき前項の規定と異なる定めがある場合には、その租税条約の適用を受ける外国法人については、同項の規定にかかわらず、国外源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。
    <sup>art-144-2/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-5</sup>
    In the case where a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19; hereinafter the same applies in this paragraph) contains provisions different from those of the preceding paragraph with regard to foreign source income (meaning foreign source income prescribed in paragraph (1); hereinafter the same applies in this paragraph), with regard to a foreign corporation to which the tax treaty applies, foreign source income is, notwithstanding the provisions of that paragraph, as provided in the tax treaty, to the extent of those different provisions.
    <sup>machine translation, not official</sup>

    **第六項**  第六十九条第九項及び第十項の規定は、外国法人が他の外国法人を被合併法人、分割法人又は現物出資法人（第八項において「被合併法人等」という。）とする適格合併、適格分割又は適格現物出資（第八項において「適格合併等」という。）により当該他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合について準用する。この場合において、同条第九項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項（外国法人に係る外国税額の控除）」と、「前三年内事業年度の控除限度額」とあるのは「同条第二項に規定する前三年内事業年度（以下この項及び次項において「前三年内事業年度」という。）の同条第一項に規定する控除限度額（以下この項及び次項において「控除限度額」という。）」と、「控除対象外国法人税の額と」とあるのは「同条第一項に規定する控除対象外国法人税の額（以下この項及び次項において「控除対象外国法人税の額」という。）と」と、同条第十項中「前項」とあるのは「第百四十四条の二第六項において準用する前項」と読み替えるものとする。
    <sup>art-144-2/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-6</sup>
    The provisions of Article 69, paragraph (9) and paragraph (10) apply mutatis mutandis in the case where a foreign corporation has received, as a result of a qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in paragraph (8)) in which another foreign corporation is the acquired corporation, splitting corporation or corporation making a capital contribution in kind (referred to as an "acquired corporation, etc." in paragraph (8)), the transfer of the whole or a part of the business pertaining to the permanent establishment of the other foreign corporation. In this case, the phrase "paragraph (2) and paragraph (3)" in paragraph (9) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3) (Foreign Tax Credit for Foreign Corporations)", the phrase "limitation on a creditable amount for the business year within preceding three years" with "limitation on a creditable amount prescribed in paragraph (1) of that Article (hereinafter referred to as the 'limitation on a creditable amount' in this paragraph and the following paragraph) for the business year within preceding three years prescribed in paragraph (2) of that Article (hereinafter referred to as the 'business year within preceding three years' in this paragraph and the following paragraph)", and the phrase "creditable amount of the foreign country's corporate tax" with "creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph and the following paragraph)"; and the phrase "the preceding paragraph" in paragraph (10) of that Article is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 144-2, paragraph (6)".
    <sup>machine translation, not official</sup>

    **第七項**  第六十九条第十一項の規定は、適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人である外国法人が前項において準用する同条第九項の規定の適用を受ける場合について準用する。この場合において、同条第十一項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項（外国法人に係る外国税額の控除）」と、「控除限度額及び控除対象外国法人税の額」とあるのは「同条第一項に規定する控除限度額（以下この項において「控除限度額」という。）及び同条第一項に規定する控除対象外国法人税の額（以下この項において「控除対象外国法人税の額」という。）」と、「、第九項」とあるのは「、同条第六項において準用する第九項」と、「の前三年内事業年度」とあるのは「の同条第二項に規定する前三年内事業年度（以下この項において「前三年内事業年度」という。）」と、「同項」とあるのは「同条第六項において準用する第九項」と読み替えるものとする。
    <sup>art-144-2/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-7</sup>
    The provisions of Article 69, paragraph (11) apply mutatis mutandis in the case where a foreign corporation that is a succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in a qualified company split or qualified capital contribution in kind is subject to the provisions of paragraph (9) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the phrase "paragraph (2) and paragraph (3)" in paragraph (11) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3) (Foreign Tax Credit for Foreign Corporations)", the phrase "limitation on a creditable amount and the creditable amount of the foreign country's corporate tax" with "limitation on a creditable amount prescribed in paragraph (1) of that Article (hereinafter referred to as the 'limitation on a creditable amount' in this paragraph) and the creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph)", the phrase "under paragraph (9)" with "under paragraph (9) as applied mutatis mutandis pursuant to paragraph (6) of that Article", the phrase "for each business year within preceding three years" with "for each business year within preceding three years prescribed in paragraph (2) of that Article (hereinafter referred to as a 'business year within preceding three years' in this paragraph)", and the phrase "under that paragraph" with "under paragraph (9) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
    <sup>machine translation, not official</sup>

    **第八項**  外国法人が納付することとなつた外国法人税の額につき第一項から第三項までの規定の適用を受けた事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合（当該外国法人が適格合併等により被合併法人等である他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該外国法人が移転を受けた当該事業に係る所得に基因して納付することとなつた外国法人税の額に係る当該被合併法人等の適用事業年度開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合を含む。）における第一項から第三項までの規定の適用については、政令で定めるところによる。
    <sup>art-144-2/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-8</sup>
    The application of the provisions of paragraphs (1) through (3) in the case where, in each business year of a foreign corporation that starts within seven years after the first day of the business year in which the provisions of paragraphs (1) through (3) have applied to the amount of the foreign country's corporate tax that the foreign corporation has come to pay (hereinafter referred to as the "applicable business year" in this paragraph), the amount of the foreign country's corporate tax has been reduced (in the case where the foreign corporation has received, as a result of a qualified merger, etc., the transfer of the whole or a part of the business pertaining to the permanent establishment of another foreign corporation that is an acquired corporation, etc., including the case where, in each business year of the foreign corporation that starts within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay on income pertaining to the business transferred to the foreign corporation, out of the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay, the amount of the foreign country's corporate tax has been reduced) is as specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第九項**  第一項から第五項までの規定、第六項において準用する第六十九条第九項及び第十項の規定並びに第七項において準用する同条第十一項の規定並びに前項の規定は、外国法人である人格のない社団等が収益事業以外の事業又はこれに属する資産から生ずる所得について納付する控除対象外国法人税の額については、適用しない。
    <sup>art-144-2/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-9</sup>
    The provisions of paragraphs (1) through (5), the provisions of Article 69, paragraph (9) and paragraph (10) as applied mutatis mutandis pursuant to paragraph (6), the provisions of paragraph (11) of that Article as applied mutatis mutandis pursuant to paragraph (7), and the provisions of the preceding paragraph do not apply to the creditable amount of the foreign country's corporate tax that an association or foundation without juridical personality which is a foreign corporation pays on income arising from a business other than its profit-making business or assets belonging thereto.
    <sup>machine translation, not official</sup>

    **第十項**  第六十九条第二十五項、第二十六項及び第二十八項の規定は、外国法人が納付することとなる控除対象外国法人税の額につき、第一項から第三項までの規定による控除をする場合について準用する。この場合において、同条第二十五項中「第一項の規定は」とあるのは「第百四十四条の二第一項（外国法人に係る外国税額の控除）の規定は」と、「第一項の規定に」とあるのは「同条第一項の規定に」と、「控除対象外国法人税の額の」とあるのは「同項に規定する控除対象外国法人税の額（以下この項及び次項において「控除対象外国法人税の額」という。）の」と、同条第二十六項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項」と、「、繰越控除限度額又は繰越控除対象外国法人税額」とあるのは「、同条第二項に規定する繰越控除限度額（以下この項において「繰越控除限度額」という。）又は同条第三項に規定する繰越控除対象外国法人税額（以下この項において「繰越控除対象外国法人税額」という。）」と、「に当該各事業年度の控除限度額」とあるのは「に当該各事業年度の控除限度額（同条第一項に規定する控除限度額をいう。以下この項において同じ。）」と、同条第二十八項中「、第一項」とあるのは「、第百四十四条の二第一項」と、「まで又は第十八項」とあるのは「まで」と、「つき第一項」とあるのは「つき同条第一項」と読み替えるものとする。
    <sup>art-144-2/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-10</sup>
    The provisions of Article 69, paragraph (25), paragraph (26) and paragraph (28) apply mutatis mutandis in the case where a credit under the provisions of paragraphs (1) through (3) is made with regard to the creditable amount of the foreign country's corporate tax that a foreign corporation is to pay. In this case, the phrase "The provisions of paragraph (1)" in paragraph (25) of that Article is deemed to be replaced with "The provisions of Article 144-2, paragraph (1) (Foreign Tax Credit for Foreign Corporations)", the phrase "under the provisions of paragraph (1)" with "under the provisions of paragraph (1) of that Article", and the phrase "calculation of the creditable amount of the foreign country's corporate tax" with "calculation of the creditable amount of the foreign country's corporate tax prescribed in that paragraph (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph and the following paragraph)"; the phrase "paragraph (2) and paragraph (3)" in paragraph (26) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3)", the phrase "pertaining to the limitation on the creditable amount to be carried over or the creditable amount of the foreign country's corporate tax to be carried over" with "pertaining to the limitation on the creditable amount to be carried over prescribed in paragraph (2) of that Article (hereinafter referred to as the 'limitation on the creditable amount to be carried over' in this paragraph) or the creditable amount of the foreign country's corporate tax to be carried over prescribed in paragraph (3) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax to be carried over' in this paragraph)", and the phrase "stating the limitation on a creditable amount for each of the business years" with "stating the limitation on a creditable amount for each of the business years (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph)"; and the phrase "under the provisions of paragraphs (1) through (3) or paragraph (18)" in paragraph (28) of that Article is deemed to be replaced with "under the provisions of Article 144-2, paragraphs (1) through (3)", and the phrase "apply the provisions of paragraphs (1) through (3) or paragraph (18)" with "apply the provisions of paragraphs (1) through (3) of that Article".
    <sup>machine translation, not official</sup>

    **第十一項**  前三項に定めるもののほか、第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-144-2/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2/par-11</sup>
    Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (6) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

### 第百四十四条の二の二（外国法人に係る分配時調整外国税相当額の控除） — Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-144-2-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2-2</sup>

    **第一項**  恒久的施設を有する外国法人が各事業年度において集団投資信託の収益の分配の支払を受ける場合（恒久的施設帰属所得に該当するものの支払を受ける場合に限る。）には、当該収益の分配に係る分配時調整外国税（所得税法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する外国の法令により課される所得税に相当する税で政令で定めるものをいう。）の額で同項又は同法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該収益の分配に係る所得税の額から控除された金額のうち当該外国法人が支払を受ける収益の分配に対応する部分の金額として政令で定める金額に相当する金額（次項及び第三項において「分配時調整外国税相当額」という。）は、政令で定めるところにより、当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
    <sup>art-144-2-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2-2/par-1</sup>
    In the case where a foreign corporation having a permanent establishment receives payment of distributions of proceeds from a group investment trust in each business year (limited to the case where it receives payment of distributions of proceeds that fall under the category of income attributable to a permanent establishment), the amount equivalent to the amount specified by Cabinet Order as the portion, corresponding to the distributions of proceeds that the foreign corporation receives, of the amount of the foreign tax adjusted at distribution pertaining to the distributions of proceeds (meaning a tax equivalent to income tax imposed under foreign laws and regulations as prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Income Tax Act, which is specified by Cabinet Order) that has been deducted from the amount of income tax on the distributions of proceeds pursuant to the provisions of that paragraph or Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of that Act (referred to as the "amount equivalent to the foreign tax adjusted at distribution" in the following paragraph and paragraph (3)) is deducted, as specified by Cabinet Order, from the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、外国法人である人格のない社団等の収益事業以外の事業又はこれに属する資産から生ずる所得に係る分配時調整外国税相当額については、適用しない。
    <sup>art-144-2-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2-2/par-2</sup>
    The provisions of the preceding paragraph do not apply to the amount equivalent to the foreign tax adjusted at distribution pertaining to income arising from a business other than the profit-making business, or assets belonging thereto, of an association or foundation without juridical personality which is a foreign corporation.
    <sup>machine translation, not official</sup>

    **第三項**  第六十九条の二第三項（分配時調整外国税相当額の控除）の規定は、分配時調整外国税相当額につき第一項の規定による控除をする場合について準用する。
    <sup>art-144-2-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2-2/par-3</sup>
    The provisions of Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) apply mutatis mutandis in the case where a credit under the provisions of paragraph (1) is made with regard to the amount equivalent to the foreign tax adjusted at distribution.
    <sup>machine translation, not official</sup>

    **第四項**  前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-144-2-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2-2/par-4</sup>
    Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

### 第百四十四条の二の三（税額控除の順序） — Order for Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>art-144-2-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2-3</sup>

    **第一項**  前三条の規定による法人税の額からの控除については、まず前条の規定による控除をした後において、第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定及び第百四十四条の二（外国法人に係る外国税額の控除）の規定による控除をするものとする。
    <sup>art-144-2-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-2-3/par-1</sup>
    With regard to a credit against the amount of corporation tax pursuant to the provisions of the preceding three Articles, a credit under the provisions of the preceding Article is to be made first, and then a credit under the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) is to be made.
    <sup>machine translation, not official</sup>

## 第三節　申告、納付及び還付等 — Section 3 Filing of Returns, Payment and Refunds
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-3/ch-2/sec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-3</sup>

## 第一款　中間申告 — Subsection 1 Interim Return
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-3/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-3/subsec-1</sup>

### 第百四十四条の三（中間申告） — Interim Return
<sup>caption: machine translation, not official</sup>
<sup>art-144-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3</sup>

      **第一項**  恒久的施設を有する外国法人である普通法人は、その事業年度（恒久的施設を有する外国法人になつた日の属する事業年度を除く。第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有する外国法人である普通法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合は、当該申告書を提出することを要しない。
      <sup>art-144-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-1</sup>
      In the case where a business year of an ordinary corporation which is a foreign corporation having a permanent establishment (excluding the business year containing the day on which it became a foreign corporation having a permanent establishment; the same applies in Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第一項第七号（確定申告）に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
        <sup>art-144-3/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-1/item-1</sup>
        the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (1), item (vii) (Final Returns) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-3/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-1/item-2</sup>
        the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第二項**  恒久的施設を有しない外国法人である普通法人は、その事業年度（恒久的施設を有しない外国法人になつた日の翌日の属する事業年度を除く。第百四十四条の四第二項において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有しない外国法人である普通法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合は、当該申告書を提出することを要しない。
      <sup>art-144-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-2</sup>
      In the case where a business year of an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding the business year containing the day following the day on which it became a foreign corporation not having a permanent establishment; the same applies in Article 144-4, paragraph (2)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第二項第二号に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
        <sup>art-144-3/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-2/item-1</sup>
        the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (2), item (ii) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-3/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-2/item-2</sup>
        the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第三項**  第七十一条第二項及び第三項（中間申告）の規定は、第一項の普通法人を合併法人とし、他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項	前項第一号	第百四十四条の三第一項第一号（中間申告）
第二項第一号	）の	）の第百四十四条の三第一項第一号又は第二項第一号に規定する
六月経過日	六月経過日（第百四十四条の三第一項に規定する六月経過日をいう。次号において同じ。）
中間期間	中間期間（同条第一項第一号に規定する中間期間をいう。次項において同じ。）
第三項	同項第一号	第百四十四条の三第一項第一号
      <sup>art-144-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-3</sup>
      The provisions of Article 71, paragraph (2) and paragraph (3) (Interim Return) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (1) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively.
Paragraph (2)	item (i) of the preceding paragraph	Article 144-3, paragraph (1), item (i) (Interim Return)
Paragraph (2), item (i)	the corporation tax (	the corporation tax prescribed in Article 144-3, paragraph (1), item (i) or paragraph (2), item (i) (
day on which six months have elapsed	day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (1); the same applies in the following item)
interim period	interim period (meaning the interim period prescribed in paragraph (1), item (i) of that Article; the same applies in the following paragraph)
Paragraph (3)	item (i) of the paragraph	Article 144-3, paragraph (1), item (i)
      <sup>machine translation, not official</sup>

      **第四項**  第七十一条第二項及び第三項の規定は、第二項の普通法人を合併法人とし、恒久的施設を有しない他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項	前項第一号	第百四十四条の三第二項第一号（中間申告）
第二項第一号	）の	）の第百四十四条の三第二項第一号に規定する
六月経過日	六月経過日（第百四十四条の三第二項に規定する六月経過日をいう。次号において同じ。）
中間期間	中間期間（同条第二項第一号に規定する中間期間をいう。次項において同じ。）
第三項	同項第一号	第百四十四条の三第二項第一号
      <sup>art-144-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-4</sup>
      The provisions of Article 71, paragraph (2) and paragraph (3) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (2) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation not having a permanent establishment is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively.
Paragraph (2)	item (i) of the preceding paragraph	Article 144-3, paragraph (2), item (i) (Interim Return)
Paragraph (2), item (i)	the corporation tax (	the corporation tax prescribed in Article 144-3, paragraph (2), item (i) (
day on which six months have elapsed	day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (2); the same applies in the following item)
interim period	interim period (meaning the interim period prescribed in paragraph (2), item (i) of that Article; the same applies in the following paragraph)
Paragraph (3)	item (i) of the paragraph	Article 144-3, paragraph (2), item (i)
      <sup>machine translation, not official</sup>

      **第五項**  第七十一条第四項の規定は、前各項の規定を適用する場合について準用する。
      <sup>art-144-3/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-5</sup>
      The provisions of Article 71, paragraph (4) apply mutatis mutandis in the case where the provisions of the preceding paragraphs are applied.
      <sup>machine translation, not official</sup>

      **第六項**  第一項第一号又は第二項第一号に規定する前事業年度の第百四十四条の六第一項又は第二項の規定による申告書の提出期限が第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する第七十五条の二第一項（確定申告書の提出期限の延長の特例）の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に第一項第一号又は第二項第一号に規定する法人税額が確定したときは、第一項又は第二項に規定する六月経過日の前日までに当該法人税額が確定したものとみなして、前各項の規定を適用する。
      <sup>art-144-3/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3/par-6</sup>
      In the case where the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) for the previous business year prescribed in paragraph (1), item (i) or paragraph (2), item (i) has been extended by four months pursuant to the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return), and the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the due date for filing the return, when the amount of corporation tax prescribed in paragraph (1), item (i) or paragraph (2), item (i) has become determined during the period from the day following the due date for filing the return that would apply if the provisions of that paragraph did not apply to the day deemed to be the due date for filing the return pursuant to the provisions of that paragraph, the provisions of the preceding paragraphs apply by deeming that the amount of corporation tax became determined by the day preceding the day on which six months have elapsed prescribed in paragraph (1) or paragraph (2).
      <sup>machine translation, not official</sup>

### 第百四十四条の三の二（中間申告書の提出を要しない場合） — Cases Where an Interim Return Is Not Required to Be Filed
<sup>caption: machine translation, not official</sup>
<sup>art-144-3-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3-2</sup>

      **第一項**  国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、外国法人である普通法人の中間申告書の提出期限と当該中間申告書に係る事業年度の第百四十四条の六第一項又は第二項（確定申告）の規定による申告書の提出期限とが同一の日となる場合は、前条第一項本文又は第二項本文の規定にかかわらず、当該中間申告書を提出することを要しない。
      <sup>art-144-3-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-3-2/par-1</sup>
      In the case where, due to an extension of the due date concerning the filing of returns pursuant to the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing an interim return of an ordinary corporation which is a foreign corporation and the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns) for the business year pertaining to the interim return fall on the same day, the ordinary corporation is not required to file the interim return, notwithstanding the provisions of the main clause of paragraph (1) or the main clause of paragraph (2) of the preceding Article.
      <sup>machine translation, not official</sup>

### 第百四十四条の四（仮決算をした場合の中間申告書の記載事項等） — Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>art-144-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4</sup>

      **第一項**  恒久的施設を有する外国法人である普通法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第一号（課税標準）に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第五項第一号又は第二号に規定する災害損失金額がある場合を除く。）又は第七号に掲げる金額が第百四十四条の三の規定により計算した同条第一項第一号に掲げる金額を超える場合は、この限りでない。
      <sup>art-144-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1</sup>
      In the case where an ordinary corporation which is a foreign corporation having a permanent establishment (excluding a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations)) deems the period of six months on or after the first day of the business year as one business year and has calculated the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (i) (Tax Base), which is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 144-3, paragraph (1) (Interim Return); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (5), item (i) or item (ii) that arose during the period) or in the case where the amount listed in item (vii) exceeds the amount listed in paragraph (1), item (i) of Article 144-3 calculated pursuant to the provisions of that Article.
      <sup>machine translation, not official</sup>

        **一**  当該期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-4/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-1</sup>
        the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period, calculated by deeming the period as one business year;
        <sup>machine translation, not official</sup>

        **二**  当該期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-4/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-2</sup>
        the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b), which is to be used as the tax base for the period, calculated by deeming the period as one business year;
        <sup>machine translation, not official</sup>

        **三**  当該期間を一事業年度とみなして第一号に掲げる国内源泉所得に係る所得の金額につき前節（税額の計算）（第百四十四条（外国法人に係る所得税額の控除）（第六十八条第三項（所得税額の控除）の規定を準用する部分に限る。）を除く。）の規定を適用するものとした場合に計算される法人税の額
        <sup>art-144-4/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-3</sup>
        the amount of corporation tax calculated in the case where the provisions of the preceding Section (Calculation of Tax Amount) (excluding Article 144 (Income Tax Credit for Foreign Corporations) (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3) (Income Tax Credit))) apply to the amount of income pertaining to the domestic source income listed in item (i), by deeming the period as one business year;
        <sup>machine translation, not official</sup>

        **四**  当該期間を一事業年度とみなして第二号に掲げる国内源泉所得に係る所得の金額につき前節（第百四十四条（第六十八条第三項の規定を準用する部分に限る。）を除く。）の規定を適用するものとした場合に計算される法人税の額
        <sup>art-144-4/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-4</sup>
        the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3))) apply to the amount of income pertaining to the domestic source income listed in item (ii), by deeming the period as one business year;
        <sup>machine translation, not official</sup>

        **五**  当該期間を一事業年度とみなして第百四十四条において準用する第六十八条（第三項を除く。）の規定及び第百四十四条の二（外国法人に係る外国税額の控除）の規定を適用するものとした場合に控除をされるべき金額で第三号に掲げる法人税の額の計算上控除しきれなかつたものがあるときは、その控除しきれなかつた金額
        <sup>art-144-4/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-5</sup>
        in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis pursuant to Article 144 and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in item (iii), the remaining amount;
        <sup>machine translation, not official</sup>

        **六**  当該期間を一事業年度とみなして第百四十四条において準用する第六十八条（第三項を除く。）の規定を適用するものとした場合に控除をされるべき金額で第四号に掲げる法人税の額の計算上控除しきれなかつたものがあるときは、その控除しきれなかつた金額
        <sup>art-144-4/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-6</sup>
        in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in item (iv), the remaining amount;
        <sup>machine translation, not official</sup>

        **七**  第三号に掲げる法人税の額（前号の規定に該当する場合には、同号に掲げる金額を控除した残額）及び第四号に掲げる法人税の額（第五号の規定に該当する場合には、同号に掲げる金額を控除した残額）の合計額
        <sup>art-144-4/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-7</sup>
        the sum of the amount of corporation tax listed in item (iii) (in the case falling under the provisions of the preceding item, the amount that remains after deducting the amount listed in that item) and the amount of corporation tax listed in item (iv) (in the case falling under the provisions of item (v), the amount that remains after deducting the amount listed in that item); and
        <sup>machine translation, not official</sup>

        **八**  前各号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-4/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-1/item-8</sup>
        the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第二項**  恒久的施設を有しない外国法人である普通法人（第四条の三に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第二項各号に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第六項第一号に規定する災害損失金額がある場合を除く。）又は第二号に掲げる金額が第百四十四条の三の規定により計算した同条第二項第一号に掲げる金額を超える場合は、この限りでない。
      <sup>art-144-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-2</sup>
      In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding a trust corporation prescribed in Article 4-3) deems the period of six months on or after the first day of the business year as one business year and has calculated the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (ii), which is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 144-3, paragraph (2); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (6), item (i) that arose during the period) or in the case where the amount listed in item (ii) exceeds the amount listed in paragraph (2), item (i) of Article 144-3 calculated pursuant to the provisions of that Article.
      <sup>machine translation, not official</sup>

        **一**  当該国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-4/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-2/item-1</sup>
        the amount of income or net operating loss pertaining to the domestic source income;
        <sup>machine translation, not official</sup>

        **二**  当該期間を一事業年度とみなして前号に掲げる国内源泉所得に係る所得の金額につき前節（第百四十四条（第六十八条第三項の規定を準用する部分に限る。）を除く。）の規定を適用するものとした場合に計算される法人税の額
        <sup>art-144-4/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-2/item-2</sup>
        the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3))) apply to the amount of income pertaining to the domestic source income listed in the preceding item, by deeming the period as one business year; and
        <sup>machine translation, not official</sup>

        **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-4/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-2/item-3</sup>
        the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第三項**  前二項に規定する事項を記載した中間申告書には、これらの規定に規定する期間の末日における貸借対照表、当該期間の損益計算書その他の財務省令で定める書類を添付しなければならない。
      <sup>art-144-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-3</sup>
      An interim return containing the matters prescribed in the preceding two paragraphs must be attached with a balance sheet as of the last day of the period prescribed in those paragraphs, a profit and loss statement for the period, and other documents as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第四項**  第一項に規定する期間に係る課税標準である第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額若しくは欠損金額及び同項第三号に掲げる法人税の額、同項に規定する期間に係る課税標準である同条第一号ロに掲げる国内源泉所得に係る所得の金額若しくは欠損金額及び同項第四号に掲げる法人税の額又は第二項に規定する期間に係る課税標準である同条第二号に定める国内源泉所得に係る所得の金額若しくは欠損金額及び同項第二号に掲げる法人税の額の計算については、次に定めるところによる。
      <sup>art-144-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-4</sup>
      With regard to the calculation of the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period prescribed in paragraph (1), and of the amount of corporation tax listed in item (iii) of that paragraph, of the amount of income or net operating loss pertaining to domestic source income listed in item (i), (b) of that Article, which is to be used as the tax base for the period prescribed in that paragraph, and of the amount of corporation tax listed in item (iv) of that paragraph, or of the amount of income or net operating loss pertaining to domestic source income specified in item (ii) of that Article, which is to be used as the tax base for the period prescribed in paragraph (2), and of the amount of corporation tax listed in item (ii) of that paragraph, the following provisions apply:
      <sup>machine translation, not official</sup>

        **一**  第二条第二十五号（定義）中「確定した決算」とあるのは「決算」と、第六十八条第四項（第百四十四条において準用する場合に限る。）及び第六十九条第二十五項（外国税額の控除）（第百四十四条の二第十項において準用する場合に限る。）中「確定申告書」とあるのは「中間申告書」と、第六十九条第二十六項（第百四十四条の二第十項において準用する場合に限る。）中「各事業年度の申告書等」とあるのは「各事業年度の確定申告書、修正申告書又は更正請求書」と、第六十九条の二第三項（分配時調整外国税相当額の控除）（第百四十四条の二の二第三項（外国法人に係る分配時調整外国税相当額の控除）において準用する場合に限る。）及び第百四十二条の五第二項（外国銀行等の資本に係る負債の利子の損金算入）中「確定申告書」とあるのは「中間申告書」とする。
        <sup>art-144-4/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-4/item-1</sup>
        the term "final settlement of the accounts" in Article 2, item (xxv) (Definitions) is deemed to be replaced with "settlement of the accounts"; the term "Final Return" in Article 68, paragraph (4) (limited to the case where it is applied mutatis mutandis pursuant to Article 144) and in Article 69, paragraph (25) (Foreign Tax Credit) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2, paragraph (10)) is deemed to be replaced with "interim return"; the phrases "tax return or similar filing for each business year" and "tax return or similar filing for each of the business years" in Article 69, paragraph (26) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2, paragraph (10)) are deemed to be replaced with "Final Return, amended return or written request for Reassessment for each business year" and "Final Return, amended return or written request for Reassessment for each of the business years", respectively; and the term "Final Return" in Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution for Foreign Corporations)) and in Article 142-5, paragraph (2) (Inclusion in Deductible Expenses of Interest on Liabilities Pertaining to the Capital of Foreign Banks, etc.) is deemed to be replaced with "interim return"; and
        <sup>machine translation, not official</sup>

        **二**  第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算）の規定により前編第一章第一節第三款（第二十三条の二（外国子会社から受ける配当等の益金不算入）を除く。）、第四款（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）を除く。）及び第七款（課税標準及びその計算）（第五十七条第二項及び第十項（欠損金の繰越し）並びに第五十八条第三項（青色申告書を提出しなかつた事業年度の欠損金の特例）を除く。）の規定に準じて計算する場合におけるこれらの規定中「確定した決算」とあるのは「決算」と、「確定申告書」とあるのは「中間申告書」と読み替えるものとする。
        <sup>art-144-4/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-4/item-2</sup>
        in the case of calculating in accordance with the provisions of Subsection 3 (excluding Article 23-2 (Exclusion from Gross Profits of Dividends, etc. Received from Foreign Subsidiaries)), Subsection 4 (excluding Article 46 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies)) and Subsection 7 of Part II, Chapter I, Section 1 (Tax Base and Calculation Thereof) (excluding Article 57, paragraph (2) and paragraph (10) (Carryover of Losses) and Article 58, paragraph (3) (Special Provisions on Losses for a Business Year When a Blue Return Has Not Been Filed)) pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), the term "final settlement of the accounts" in those provisions is deemed to be replaced with "settlement of the accounts", and the term "Final Return" therein with "interim return".
        <sup>machine translation, not official</sup>

      **第五項**  災害（震災、風水害、火災その他政令で定める災害をいう。以下この項及び次項において同じ。）により、恒久的施設を有する外国法人の当該災害のあつた日から同日以後六月を経過する日までの間に終了する第一項に規定する期間において生じた災害損失金額（当該災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるものをいう。以下この項及び次項において同じ。）がある場合における第一項に規定する中間申告書には、同項各号に掲げる事項のほか、次に掲げる事項を記載することができる。
      <sup>art-144-4/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-5</sup>
      In the case where there is an amount of loss caused by a disaster (meaning the amount of loss incurred with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to the disaster, which is specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph), during the period prescribed in paragraph (1) of a foreign corporation having a permanent establishment that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day, the following matters may be entered in the interim return prescribed in paragraph (1), in addition to the matters listed in the items of that paragraph:
      <sup>machine translation, not official</sup>

        **一**  当該期間を一事業年度とみなして第百四十四条の二第一項に規定する外国法人税の額で同条の規定により控除されるべき金額及び第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定により控除されるべき金額をこれらの順に控除するものとしてこれらの規定を適用するものとした場合に同条において準用する同項の規定による控除をされるべき金額で第一項第三号に掲げる法人税の額の計算上控除しきれなかつた金額（同項第四号に掲げる法人税の額がある場合には、当該法人税の額に相当する金額を超える部分の金額に限る。）があるときは、その控除しきれなかつた金額（当該金額が当該期間において生じた災害損失金額（第百四十一条第一号イに掲げる国内源泉所得に係るものに限る。）を超える場合には、その超える部分の金額を控除した金額）
        <sup>art-144-4/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-5/item-1</sup>
        in the case where there is any amount to be credited under the provisions of Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (iii) (in the case where there is an amount of corporation tax listed in item (iv) of that paragraph, limited to the portion exceeding the amount equivalent to that amount of corporation tax), when, by deeming the period as one business year, these provisions are applied by crediting, in this order, the amount of the foreign country's corporate tax prescribed in Article 144-2, paragraph (1) that is to be credited pursuant to the provisions of that Article and the amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144, the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income listed in Article 141, item (i), (a)), the amount after deducting the excess);
        <sup>machine translation, not official</sup>

        **二**  当該期間を一事業年度とみなして第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定を適用するものとした場合に控除をされるべき金額で第一項第四号に掲げる法人税の額の計算上控除しきれなかつた金額（同項第三号に掲げる法人税の額がある場合には、当該法人税の額に相当する金額を超える部分の金額に限る。）があるときは、その控除しきれなかつた金額（当該金額が当該期間において生じた災害損失金額（第百四十一条第一号ロに掲げる国内源泉所得に係るものに限る。）を超える場合には、その超える部分の金額を控除した金額）
        <sup>art-144-4/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-5/item-2</sup>
        in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when, by deeming the period as one business year, the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (iv) (in the case where there is an amount of corporation tax listed in item (iii) of that paragraph, limited to the portion exceeding the amount equivalent to that amount of corporation tax), the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income listed in Article 141, item (i), (b)), the amount after deducting the excess); and
        <sup>machine translation, not official</sup>

        **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-4/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-5/item-3</sup>
        the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第六項**  災害により、恒久的施設を有しない外国法人の当該災害のあつた日から同日以後六月を経過する日までの間に終了する第二項に規定する期間において生じた災害損失金額がある場合における同項に規定する中間申告書には、同項各号に掲げる事項のほか、次に掲げる事項を記載することができる。
      <sup>art-144-4/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-6</sup>
      In the case where there is an amount of loss caused by a disaster that arose, due to a disaster, during the period prescribed in paragraph (2) of a foreign corporation not having a permanent establishment that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day, the following matters may be entered in the interim return prescribed in that paragraph, in addition to the matters listed in the items of that paragraph:
      <sup>machine translation, not official</sup>

        **一**  当該期間を一事業年度とみなして第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定を適用するものとした場合に控除をされるべき金額で第二項第二号に掲げる法人税の額の計算上控除しきれなかつたものがあるときは、その控除しきれなかつた金額（当該金額が当該期間において生じた災害損失金額（第百四十一条第二号に定める国内源泉所得に係るものに限る。）を超える場合には、その超える部分の金額を控除した金額）
        <sup>art-144-4/par-6/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-6/item-1</sup>
        in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when, by deeming the period as one business year, the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (2), item (ii), the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income specified in Article 141, item (ii)), the amount after deducting the excess); and
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-4/par-6/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-6/item-2</sup>
        the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第七項**  第三項に定めるもののほか、第一項又は第二項に規定する期間に係る課税標準である所得の金額又は欠損金額及び第一項第七号又は第二項第二号に掲げる法人税の額の計算に関し必要な事項は、政令で定める。
      <sup>art-144-4/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-4/par-7</sup>
      Beyond what is provided for in paragraph (3), necessary matters concerning the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) or paragraph (2) and of the amount of corporation tax listed in paragraph (1), item (vii) or paragraph (2), item (ii) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十四条の五（中間申告書の提出がない場合の特例） — Special Provisions on Cases Where an Interim Return is Not Filed
<sup>caption: machine translation, not official</sup>
<sup>art-144-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-5</sup>

      **第一項**  中間申告書を提出すべき外国法人である普通法人がその中間申告書をその提出期限までに提出しなかつた場合には、その普通法人については、その提出期限において、税務署長に対し、次の各号に掲げる普通法人の区分に応じ当該各号に定める事項を記載した中間申告書の提出があつたものとみなして、この法律の規定を適用する。
      <sup>art-144-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-5/par-1</sup>
      In the case where an ordinary corporation, which is a foreign corporation and is to file an interim return, has failed to file the interim return by the due date, it is deemed that the ordinary corporation has filed an interim return containing the matters specified in the following items for the categories of ordinary corporations listed in the respective items with the district director by the due date, and the provisions of this Act apply:
      <sup>machine translation, not official</sup>

        **一**  恒久的施設を有する外国法人である普通法人　第百四十四条の三第一項各号（中間申告）に掲げる事項
        <sup>art-144-5/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-5/par-1/item-1</sup>
        an ordinary corporation which is a foreign corporation having a permanent establishment: the matters listed in the items of Article 144-3, paragraph (1) (Interim Return); and
        <sup>machine translation, not official</sup>

        **二**  恒久的施設を有しない外国法人である普通法人　第百四十四条の三第二項各号に掲げる事項
        <sup>art-144-5/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-5/par-1/item-2</sup>
        an ordinary corporation which is a foreign corporation not having a permanent establishment: the matters listed in the items of Article 144-3, paragraph (2).
        <sup>machine translation, not official</sup>

## 第二款　確定申告 — Subsection 2 Final Returns
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-3/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-3/subsec-2</sup>

### 第百四十四条の六（確定申告） — Final Returns
<sup>caption: machine translation, not official</sup>
<sup>art-144-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6</sup>

      **第一項**  恒久的施設を有する外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその有しないこととなる日とのうちいずれか早い日まで）に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号及び第二号に規定する国内源泉所得に係る所得の金額の全部につき租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。次項において同じ。）の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該申告書を提出することを要しない。
      <sup>art-144-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1</sup>
      A foreign corporation having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts, within two months from the day following the last day of each business year (in the case where the foreign corporation ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day on which it ceases to have a permanent establishment, whichever comes earlier); provided, however, that it is not required to file the return in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) and item (ii) pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); the same applies in the following paragraph) or any other provisions specified by Cabinet Order.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の課税標準である第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-6/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-1</sup>
        the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that is to be used as the tax base for the business year;
        <sup>machine translation, not official</sup>

        **二**  当該事業年度の課税標準である第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-6/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-2</sup>
        the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that is to be used as the tax base for the business year;
        <sup>machine translation, not official</sup>

        **三**  第一号に掲げる国内源泉所得に係る所得の金額につき前節（税額の計算）の規定を適用して計算した法人税の額
        <sup>art-144-6/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-3</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income pertaining to the domestic source income listed in item (i);
        <sup>machine translation, not official</sup>

        **四**  第二号に掲げる国内源泉所得に係る所得の金額につき前節の規定を適用して計算した法人税の額
        <sup>art-144-6/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-4</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Section to the amount of income pertaining to the domestic source income listed in item (ii);
        <sup>machine translation, not official</sup>

        **五**  第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定及び第百四十四条の二（外国法人に係る外国税額の控除）の規定による控除をされるべき金額で第三号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-5</sup>
        in the case where there is any amount to be credited under the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) that remains even after a credit in the calculation of the amount of corporation tax listed in item (iii), the remaining amount;
        <sup>machine translation, not official</sup>

        **六**  第百四十四条において準用する第六十八条の規定による控除をされるべき金額で第四号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-6</sup>
        in the case where there is any amount to be credited under the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in item (iv), the remaining amount;
        <sup>machine translation, not official</sup>

        **七**  第三号に掲げる法人税の額（前号の規定に該当する場合には、同号に掲げる金額を控除した残額）及び第四号に掲げる法人税の額（第五号の規定に該当する場合には、同号に掲げる金額を控除した残額）の合計額
        <sup>art-144-6/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-7</sup>
        the sum of the amount of corporation tax listed in item (iii) (in the case falling under the provisions of the preceding item, the amount that remains after deducting the amount listed in that item) and the amount of corporation tax listed in item (iv) (in the case falling under the provisions of item (v), the amount that remains after deducting the amount listed in that item);
        <sup>machine translation, not official</sup>

        **八**  第五号に掲げる金額で前号に掲げる合計額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-8</sup>
        in the case where there is any amount listed in item (v) that remains even after a credit in the calculation of the sum listed in the preceding item, the remaining amount;
        <sup>machine translation, not official</sup>

        **九**  第六号に掲げる金額で第七号に掲げる合計額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-9</sup>
        in the case where there is any amount listed in item (vi) that remains even after a credit in the calculation of the sum listed in item (vii), the remaining amount;
        <sup>machine translation, not official</sup>

        **十**  その外国法人が当該事業年度につき中間申告書を提出した法人である場合には、第七号に掲げる合計額から当該申告書に係る中間納付額を控除した金額
        <sup>art-144-6/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-10</sup>
        in the case where the foreign corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the sum listed in item (vii);
        <sup>machine translation, not official</sup>

        **十一**  前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-11</sup>
        in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and
        <sup>machine translation, not official</sup>

        **十二**  前各号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-6/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-1/item-12</sup>
        the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第二項**  恒久的施設を有しない外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその廃止の日とのうちいずれか早い日まで）に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。ただし、第百四十一条第二号に定める国内源泉所得を有しない場合又は第一号に規定する国内源泉所得に係る所得の金額の全部につき租税条約の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該申告書を提出することを要しない。
      <sup>art-144-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-2</sup>
      A foreign corporation not having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts, within two months from the day following the last day of each business year (in the case where the foreign corporation discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day of the discontinuance, whichever comes earlier); provided, however, that it is not required to file the return in the case where it does not have domestic source income specified in Article 141, item (ii), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-6/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-2/item-1</sup>
        the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (ii) that is to be used as the tax base for the business year;
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる国内源泉所得に係る所得の金額につき前節の規定を適用して計算した法人税の額
        <sup>art-144-6/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-2/item-2</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Section to the amount of income pertaining to the domestic source income listed in the preceding item;
        <sup>machine translation, not official</sup>

        **三**  第百四十四条において準用する第六十八条の規定による控除をされるべき金額で前号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-2/item-3</sup>
        in the case where there is any amount to be credited under the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in the preceding item, the remaining amount;
        <sup>machine translation, not official</sup>

        **四**  その外国法人が当該事業年度につき中間申告書を提出した法人である場合には、第二号に掲げる法人税の額から当該申告書に係る中間納付額を控除した金額
        <sup>art-144-6/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-2/item-4</sup>
        in the case where the foreign corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the amount of corporation tax listed in item (ii);
        <sup>machine translation, not official</sup>

        **五**  前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-2/item-5</sup>
        in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and
        <sup>machine translation, not official</sup>

        **六**  前各号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-144-6/par-2/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-2/item-6</sup>
        the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第三項**  前二項の規定による申告書には、当該事業年度の貸借対照表、損益計算書その他の財務省令で定める書類を添付しなければならない。
      <sup>art-144-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-6/par-3</sup>
      A return under the preceding two paragraphs must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

### 第百四十四条の七（確定申告書の提出期限の延長） — Extension of the Due Date for Filing a Tax Return
<sup>caption: machine translation, not official</sup>
<sup>art-144-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-7</sup>

      **第一項**  第七十五条（確定申告書の提出期限の延長）の規定は、外国法人が、災害その他やむを得ない理由（次条において準用する第七十五条の二第一項（確定申告書の提出期限の延長の特例）の規定の適用を受けることができる理由を除く。）により決算が確定しないため、前条第一項又は第二項の規定による申告書（恒久的施設を有する外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合又は恒久的施設を有しない外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合において提出すべきものを除く。）を前条第一項又は第二項に規定する提出期限までに提出することができないと認められる場合について準用する。
      <sup>art-144-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-7/par-1</sup>
      The provisions of Article 75 (Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis in the case where it is found that a foreign corporation is unable to file a return under paragraph (1) or paragraph (2) of the preceding Article (excluding a return that is to be filed in the case where a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes or in the case where a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan) by the due date prescribed in paragraph (1) or paragraph (2) of the preceding Article because its accounts are not settled due to a disaster or any other unavoidable reason (excluding a reason for which it may receive the application of the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to the following Article).
      <sup>machine translation, not official</sup>

### 第百四十四条の八（確定申告書の提出期限の延長の特例） — Special Provisions on Extension of the Due Date for Filing a Tax Return
<sup>caption: machine translation, not official</sup>
<sup>art-144-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-8</sup>

      **第一項**  第七十五条の二（確定申告書の提出期限の延長の特例）の規定は、外国法人が、定款、寄附行為、規則、規約その他これらに準ずるものの定めにより、又は当該外国法人に特別の事情があることにより、当該事業年度以後の各事業年度終了の日の翌日から二月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められる場合における当該事業年度以後の各事業年度の第百四十四条の六第一項又は第二項（確定申告）の規定による申告書（恒久的施設を有する外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合又は恒久的施設を有しない外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合において提出すべきものを除く。）の提出期限について準用する。
      <sup>art-144-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-8/par-1</sup>
      The provisions of Article 75-2 (Special Provisions on Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis to the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns) (excluding a return that is to be filed in the case where a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes or in the case where a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan) for each business year on or after the business year, in the case where it is found that, due to the provisions of the articles of incorporation, articles of endowment, rules, bylaws or any other equivalent documents of a foreign corporation, or due to special circumstances of the foreign corporation, an ordinary general meeting concerning the settlement of accounts for each business year is habitually not convened within two months from the day following the last day of each business year on or after the business year.
      <sup>machine translation, not official</sup>

## 第三款　納付 — Subsection 3 Payment
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-3/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-3/subsec-3</sup>

### 第百四十四条の九（中間申告による納付） — Payment by Interim Return
<sup>caption: machine translation, not official</sup>
<sup>art-144-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-9</sup>

      **第一項**  中間申告書を提出した外国法人である普通法人は、当該申告書に記載した第百四十四条の三第一項第一号（中間申告）に掲げる金額（第百四十四条の四第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書を提出した場合には、同項第七号に掲げる金額）又は第百四十四条の三第二項第一号に掲げる金額（第百四十四条の四第二項各号に掲げる事項を記載した中間申告書を提出した場合には、同項第二号に掲げる金額）があるときは、当該申告書の提出期限までに、これらの金額に相当する法人税を国に納付しなければならない。
      <sup>art-144-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-9/par-1</sup>
      When an ordinary corporation, which is a foreign corporation and which has filed an interim return, holds any amount listed in Article 144-3, paragraph (1), item (i) (Interim Return) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), the amount listed in item (vii) of that paragraph) or any amount listed in Article 144-3, paragraph (2), item (i) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 144-4, paragraph (2), the amount listed in item (ii) of that paragraph), it must pay corporation tax equivalent to these amounts to the State by the due date for filing the return.
      <sup>machine translation, not official</sup>

### 第百四十四条の十（確定申告による納付） — Payment by Final Return
<sup>caption: machine translation, not official</sup>
<sup>art-144-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-10</sup>

      **第一項**  第百四十四条の六第一項又は第二項（確定申告）の規定による申告書を提出した外国法人は、同条第一項の規定による申告書に記載した同項第七号に掲げる金額（同項第十号の規定に該当する場合には、同号に掲げる金額）又は同条第二項の規定による申告書に記載した同項第二号に掲げる金額（同項第四号の規定に該当する場合には、同号に掲げる金額）があるときは、これらの申告書の提出期限までに、これらの金額に相当する法人税を国に納付しなければならない。
      <sup>art-144-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-10/par-1</sup>
      When a foreign corporation, which has filed a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns), holds any amount listed in item (vii) of paragraph (1) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (x) of that paragraph, the amount listed in that item) or any amount listed in item (ii) of paragraph (2) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (iv) of that paragraph, the amount listed in that item), it must pay corporation tax equivalent to these amounts to the State by the due date for filing these returns.
      <sup>machine translation, not official</sup>

## 第四款　還付 — Subsection 4 Refund
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-3/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-3/subsec-4</sup>

### 第百四十四条の十一（所得税額等の還付） — Refund of Income Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-11</sup>

      **第一項**  中間申告書（第百四十四条の四第一項各号又は第二項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）の提出があつた場合又は確定申告書の提出があつた場合において、これらの申告書に同条第五項第一号若しくは第二号若しくは第六項第一号に掲げる金額又は第百四十四条の六第一項第五号（確定申告）に掲げる金額（同項第八号の規定に該当する場合には、同号に掲げる金額）、同項第六号に掲げる金額（同項第九号の規定に該当する場合には、同号に掲げる金額）若しくは同条第二項第三号に掲げる金額の記載があるときは、税務署長は、これらの申告書を提出した外国法人に対し、これらの金額に相当する税額を還付する。
      <sup>art-144-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-11/par-1</sup>
      In the case where an interim return (limited to one containing the matters listed in the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) has been filed or a Final Return has been filed, when the return states any amount listed in paragraph (5), item (i) or item (ii) or paragraph (6), item (i) of that Article, or any amount listed in Article 144-6, paragraph (1), item (v) (Final Returns) (in the case falling under the provisions of item (viii) of that paragraph, the amount listed in that item), any amount listed in item (vi) of that paragraph (in the case falling under the provisions of item (ix) of that paragraph, the amount listed in that item) or any amount listed in paragraph (2), item (iii) of that Article, the district director refunds the amount of tax equivalent to these amounts to the foreign corporation that has filed the return.
      <sup>machine translation, not official</sup>

      **第二項**  第七十八条第二項（所得税額等の還付）の規定は前項の規定による還付金について還付加算金を計算する場合について、同条第三項の規定は前項の規定による還付金を同項の外国法人の提出した同項の中間申告書に係る事業年度又は同項の確定申告書に係る事業年度の第百四十一条第一号又は第二号（課税標準）に定める国内源泉所得に係る所得に対する法人税で未納のものに充当する場合について、それぞれ準用する。
      <sup>art-144-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-11/par-2</sup>
      The provisions of Article 78, paragraph (2) (Refund of Income Tax) apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph, and the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the interim return set forth in that paragraph or the business year pertaining to the Final Return set forth in that paragraph, which was filed by the foreign corporation set forth in that paragraph.
      <sup>machine translation, not official</sup>

      **第三項**  第一項の還付の手続、同項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-144-11/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-11/par-3</sup>
      Procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十四条の十二（中間納付額の還付） — Refund of the Amount of Interim Payment
<sup>caption: machine translation, not official</sup>
<sup>art-144-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-12</sup>

      **第一項**  中間申告書を提出した外国法人である普通法人からその中間申告書に係る事業年度の確定申告書の提出があつた場合において、その確定申告書に第百四十四条の六第一項第十一号又は第二項第五号（確定申告）に掲げる金額の記載があるときは、税務署長は、その普通法人に対し、これらの金額に相当する中間納付額を還付する。
      <sup>art-144-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-12/par-1</sup>
      In the case where an ordinary corporation, which is a foreign corporation and has filed an interim return, has filed a Final Return for the business year pertaining to the interim return, when the Final Return states any amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) (Final Returns), the district director refunds the amount of interim payment equivalent to these amounts to the ordinary corporation.
      <sup>machine translation, not official</sup>

      **第二項**  第七十九条第二項（中間納付額の還付）の規定は前項の規定による還付金の還付をする場合について、同条第三項の規定は前項の規定による還付金について還付加算金を計算する場合について、同条第四項の規定は前項の規定による還付金をその額の計算の基礎とされた中間納付額に係る事業年度の第百四十一条第一号又は第二号（課税標準）に定める国内源泉所得に係る所得に対する法人税で未納のものに充当する場合について、第七十九条第五項の規定はこの項において準用する同条第二項の規定による還付金について、それぞれ準用する。
      <sup>art-144-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-12/par-2</sup>
      The provisions of Article 79, paragraph (2) (Refund of the Amount of Interim Payment) apply mutatis mutandis in the case where a refund under the provisions of the preceding paragraph is made; the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph; the provisions of paragraph (4) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the amount of interim payment that was used as the basis of the calculation of the amount of the refund; and the provisions of Article 79, paragraph (5) apply mutatis mutandis to a refund under the provisions of paragraph (2) of that Article as applied mutatis mutandis pursuant to this paragraph.
      <sup>machine translation, not official</sup>

      **第三項**  第一項の還付の手続、同項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他前二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-144-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-12/par-3</sup>
      Procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

### 第百四十四条の十三（欠損金の繰戻しによる還付） — Refund by Carryback of Loss
<sup>caption: machine translation, not official</sup>
<sup>art-144-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13</sup>

      **第一項**  恒久的施設を有する外国法人の青色申告書である確定申告書を提出する事業年度において生じた次の各号に掲げる欠損金額がある場合（第九項又は第十項の規定に該当する場合を除く。）には、その外国法人は、当該確定申告書の提出と同時に、納税地の所轄税務署長に対し、当該各号に定める金額に相当する法人税の還付を請求することができる。
      <sup>art-144-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-1</sup>
      In the case where there is a net operating loss listed in any of the following items that arose in a business year for which a foreign corporation having a permanent establishment files a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (9) or paragraph (10)), the foreign corporation may claim, at the same time as filing the Final Return, from the competent district director with jurisdiction over the place for tax payment, a refund of the corporation tax equivalent to the amount specified in the relevant item:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度において生じた第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る欠損金額　当該欠損金額に係る事業年度（以下この号において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定又は第百四十四条の二（外国法人に係る外国税額の控除）の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この号において「還付所得事業年度」という。）の第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及びこの条の規定により他の還付所得事業年度の同号イに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）に相当する金額の割合を乗じて計算した金額
        <sup>art-144-13/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-1/item-1</sup>
        a net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that arose in the business year: the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) or the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations), the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income listed in item (i), (a) of that Article for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this item) by the ratio, to the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) for that business year (hereinafter referred to as the "business year with refunds" in this item), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for another business year with refunds pursuant to the provisions of this Article);
        <sup>machine translation, not official</sup>

        **二**  当該事業年度において生じた第百四十一条第一号ロに掲げる国内源泉所得に係る欠損金額　当該欠損金額に係る事業年度（以下この号において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条において準用する第六十八条の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この号において「還付所得事業年度」という。）の第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及びこの条の規定により他の還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）に相当する金額の割合を乗じて計算した金額
        <sup>art-144-13/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-1/item-2</sup>
        a net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that arose in the business year: the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income listed in item (i), (b) of that Article for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this item) by the ratio, to the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) for that business year (hereinafter referred to as the "business year with refunds" in this item), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for another business year with refunds pursuant to the provisions of this Article).
        <sup>machine translation, not official</sup>

      **第二項**  恒久的施設を有しない外国法人の青色申告書である確定申告書を提出する事業年度において生じた第百四十一条第二号に定める国内源泉所得に係る欠損金額がある場合（第十項の規定に該当する場合を除く。）には、その外国法人は、当該確定申告書の提出と同時に、納税地の所轄税務署長に対し、当該欠損金額に係る事業年度（以下この項において「欠損事業年度」という。）開始の日前一年以内に開始したいずれかの事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、第百四十四条において準用する第六十八条の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）に、当該いずれかの事業年度（以下この項において「還付所得事業年度」という。）の同号に定める国内源泉所得に係る所得の金額のうちに占める欠損事業年度の当該欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及びこの条の規定により他の還付所得事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするものを除く。）に相当する金額の割合を乗じて計算した金額に相当する法人税の還付を請求することができる。
      <sup>art-144-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-2</sup>
      In the case where there is a net operating loss pertaining to domestic source income specified in Article 141, item (ii) that arose in a business year for which a foreign corporation not having a permanent establishment files a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (10)), the foreign corporation may claim, at the same time as filing the Final Return, from the competent district director with jurisdiction over the place for tax payment, a refund of the corporation tax equivalent to the amount calculated by multiplying the amount of corporation tax (excluding the amount of penalty tax, and, in the case where there is any amount credited pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount obtained by adding that amount; hereinafter the same applies in this Article) on income pertaining to domestic source income specified in that item for any business year that started within one year before the first day of the business year in which the net operating loss arose (hereinafter referred to as the "business year showing a loss" in this paragraph) by the ratio, to the amount of income pertaining to domestic source income specified in that item for that business year (hereinafter referred to as the "business year with refunds" in this paragraph), of the amount equivalent to the net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for another business year with refunds pursuant to the provisions of this Article).
      <sup>machine translation, not official</sup>

      **第三項**  第一項第一号の場合において、既に同号に規定する還付所得事業年度の第百四十一条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額につきこの条の規定の適用があつたときは、その額からその適用により還付された金額を控除した金額をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得の金額とみなして、同項（第一号に係る部分に限る。）の規定を適用する。
      <sup>art-144-13/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-3</sup>
      In the case referred to in paragraph (1), item (i), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (a) for the business year with refunds prescribed in that item, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the amount of income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds is deemed to be the amount of income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds, and thereby the provisions of that paragraph (limited to the part pertaining to item (i)) apply.
      <sup>machine translation, not official</sup>

      **第四項**  第一項第二号の場合において、既に同号に規定する還付所得事業年度の第百四十一条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額につきこの条の規定の適用があつたときは、その額からその適用により還付された金額を控除した金額をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得の金額とみなして、同項（第二号に係る部分に限る。）の規定を適用する。
      <sup>art-144-13/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-4</sup>
      In the case referred to in paragraph (1), item (ii), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) for the business year with refunds prescribed in that item, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the amount of income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds is deemed to be the amount of income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds, and thereby the provisions of that paragraph (limited to the part pertaining to item (ii)) apply.
      <sup>machine translation, not official</sup>

      **第五項**  第二項の場合において、既に同項に規定する還付所得事業年度の第百四十一条第二号に定める国内源泉所得に係る所得に対する法人税の額につきこの条の規定の適用があつたときは、その額からその適用により還付された金額を控除した金額をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の同号に定める国内源泉所得に係る所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の同号に定める国内源泉所得に係る所得の金額とみなして、同項の規定を適用する。
      <sup>art-144-13/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-5</sup>
      In the case referred to in paragraph (2), when the provisions of this Article have already been applied to the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) for the business year with refunds prescribed in that paragraph, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the amount of income pertaining to domestic source income specified in that item for the business year with refunds is deemed to be the amount of income pertaining to domestic source income specified in that item for the business year with refunds, and thereby the provisions of that paragraph apply.
      <sup>machine translation, not official</sup>

      **第六項**  第一項（第一号に係る部分に限る。）の規定は、同項の外国法人が同号に規定する還付所得事業年度から同号に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合であつて、当該欠損事業年度の青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）に限り、適用する。
      <sup>art-144-13/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-6</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (i)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the previous business year of the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
      <sup>machine translation, not official</sup>

      **第七項**  第一項（第二号に係る部分に限る。）の規定は、同項の外国法人が同号に規定する還付所得事業年度から同号に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第一項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合であつて、当該欠損事業年度の青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）に限り、適用する。
      <sup>art-144-13/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-7</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (ii)) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the previous business year of the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
      <sup>machine translation, not official</sup>

      **第八項**  第二項の規定は、同項の外国法人が同項に規定する還付所得事業年度から同項に規定する欠損事業年度の前事業年度までの各事業年度（第百四十四条の六第二項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合であつて、当該欠損事業年度の青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）に限り、適用する。
      <sup>art-144-13/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-8</sup>
      The provisions of paragraph (2) apply only in the case where the foreign corporation set forth in that paragraph has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that paragraph to the previous business year of the business year showing a loss prescribed in that paragraph (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (2)), and has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date).
      <sup>machine translation, not official</sup>

      **第九項**  第一項（第一号に係る部分に限る。）及び第三項の規定は、第一項の外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合において、当該事実が生じた日前一年以内に終了したいずれかの事業年度又は同日の属する事業年度において生じた同号に規定する欠損金額（第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算）の規定により第五十七条第一項（欠損金の繰越し）の規定に準じて計算する場合に各事業年度の第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上損金の額に算入されたものその他政令で定めるものを除く。）があるときについて準用する。この場合において、第一項中「当該確定申告書の提出と同時に」とあるのは「第九項に規定する事実が生じた日以後一年以内に」と、「請求することができる」とあるのは「請求することができる。ただし、第一号に掲げる金額については同号に規定する還付所得事業年度から同号に規定する欠損事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合に限る」と読み替えるものとする。
      <sup>art-144-13/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-9</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (i)) and paragraph (3) apply mutatis mutandis in the case where, with regard to the foreign corporation set forth in paragraph (1), a dissolution (excluding a dissolution due to a qualified merger), transfer of the whole of its business, commencement of reorganization proceedings or any other fact equivalent thereto that is specified by Cabinet Order has occurred, when there is a net operating loss prescribed in that item (excluding that which was included in deductible expenses in the calculation of the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) for each business year in the case of calculating in accordance with the provisions of Article 57, paragraph (1) (Carryover of Losses) pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), and that which is specified by Cabinet Order) that arose in any business year that ended within one year before the day on which the fact occurred or in the business year containing that day. In this case, the phrase "at the same time as filing the Final Return" in paragraph (1) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in paragraph (9) occurred", and the phrase "may claim" with "may claim; provided, however, that with regard to the amount listed in item (i), this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns))".
      <sup>machine translation, not official</sup>

      **第十項**  第一項（第二号に係る部分に限る。）及び第四項又は第二項及び第五項の規定は、外国法人につき解散（適格合併による解散を除く。）、事業の全部の譲渡、更生手続の開始その他これらに準ずる事実で政令で定めるものが生じた場合において、当該事実が生じた日前一年以内に終了したいずれかの事業年度又は同日の属する事業年度において生じた同号又は第二項に規定する欠損金額（第百四十二条の十（その他の国内源泉所得に係る所得の金額の計算）の規定により準じて計算する第百四十二条第二項の規定により第五十七条第一項の規定に準じて計算する場合に各事業年度の第百四十一条第一号ロ又は第二号に定める国内源泉所得に係る所得の金額の計算上損金の額に算入されたものその他政令で定めるものを除く。）があるときについて準用する。この場合において、第一項中「当該確定申告書の提出と同時に」とあるのは「同項に規定する事実が生じた日以後一年以内に」と、「請求することができる」とあるのは「請求することができる。ただし、第二号に掲げる金額については同号に規定する還付所得事業年度から同号に規定する欠損事業年度までの各事業年度（第百四十四条の六第一項ただし書（確定申告）の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合に限る」と、第二項中「当該確定申告書の提出と同時に」とあるのは「同項に規定する事実が生じた日以後一年以内に」と、「請求することができる」とあるのは「請求することができる。ただし、当該還付所得事業年度から当該欠損事業年度までの各事業年度（第百四十四条の六第二項ただし書の規定により確定申告書の提出を要しないこととされる事業年度を除く。）について連続して青色申告書である確定申告書を提出している場合に限る」と読み替えるものとする。
      <sup>art-144-13/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-10</sup>
      The provisions of paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (4), or paragraph (2) and paragraph (5), apply mutatis mutandis in the case where, with regard to a foreign corporation, a dissolution (excluding a dissolution due to a qualified merger), transfer of the whole of its business, commencement of reorganization proceedings or any other fact equivalent thereto that is specified by Cabinet Order has occurred, when there is a net operating loss prescribed in that item or paragraph (2) (excluding that which was included in deductible expenses in the calculation of the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) or specified in item (ii) of that Article for each business year in the case of calculating in accordance with the provisions of Article 57, paragraph (1) pursuant to the provisions of Article 142, paragraph (2) as applied in accordance with the provisions of Article 142-10 (Calculation of the Amount of Income Pertaining to Other Domestic Source Income), and that which is specified by Cabinet Order) that arose in any business year that ended within one year before the day on which the fact occurred or in the business year containing that day. In this case, the phrase "at the same time as filing the Final Return" in paragraph (1) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in that paragraph occurred", and the phrase "may claim" with "may claim; provided, however, that with regard to the amount listed in item (ii), this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds prescribed in that item to the business year showing a loss prescribed in that item (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (1) (Final Returns))"; and the phrase "at the same time as filing the Final Return" in paragraph (2) is deemed to be replaced with "within one year on or after the day on which the fact prescribed in that paragraph occurred", and the phrase "may claim" with "may claim; provided, however, that this is limited to the case where it has consecutively filed Final Returns that are Blue Returns for each business year from the business year with refunds to the business year showing a loss (excluding a business year for which it is not required to file a Final Return pursuant to the proviso to Article 144-6, paragraph (2))".
      <sup>machine translation, not official</sup>

      **第十一項**  第一項から第八項までの規定は、災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）により、外国法人の当該災害のあつた日から同日以後一年を経過する日までの間に終了する各事業年度又は当該災害のあつた日から同日以後六月を経過する日までの間に終了する中間期間（第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）に規定する期間に係る同項各号に掲げる事項又は同条第二項に規定する期間に係る同項各号に掲げる事項を記載した中間申告書（以下この項において「仮決算の中間申告書」という。）を提出する場合におけるこれらの期間をいう。以下この項において同じ。）において生じた災害損失欠損金額（事業年度又は中間期間において生じた第百四十四条の六第一項第一号若しくは第二号若しくは第二項第一号（確定申告）に掲げる欠損金額又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる欠損金額のうち、災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるもの（仮決算の中間申告書の提出により既に還付を受けるべき金額の計算の基礎となつた金額がある場合には、当該金額を控除した金額）に達するまでの金額をいう。）がある場合について準用する。この場合において、第一項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間（第十一項に規定する中間期間をいう。以下第八項までにおいて同じ。）に係る仮決算の中間申告書（第十一項に規定する仮決算の中間申告書をいう。以下第八項までにおいて同じ。）」と、同項第一号中「欠損金額に係る事業年度」とあるのは「災害損失欠損金額（第十一項に規定する災害損失欠損金額をいう。以下第八項までにおいて同じ。）に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書が青色申告書である場合には、前二年）」と、「欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号イに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及び」とあるのは「災害損失欠損金額（」と、同項第二号中「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書が青色申告書である場合には、前二年）」と、「欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号ロに掲げる国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及び」とあるのは「災害損失欠損金額（」と、第二項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間に係る仮決算の中間申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書が青色申告書である場合には、前二年）」と、「欠損金額（第十一項において準用するこの項の規定により当該還付所得事業年度の同号に定める国内源泉所得に係る所得に対する法人税の額につき還付を受ける金額の計算の基礎とするもの及び」とあるのは「災害損失欠損金額（」と、第六項及び第七項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について第一項（同号に係る部分に限る。）の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と、第八項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について第二項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と読み替えるものとする。
      <sup>art-144-13/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-11</sup>
      The provisions of paragraphs (1) through (8) apply mutatis mutandis in the case where there is a net operating loss caused by a disaster (meaning, out of the net operating loss listed in Article 144-6, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) (Final Returns) or the net operating loss listed in Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) that arose in a business year or interim period, the amount up to the amount of loss incurred with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to a disaster, which is specified by Cabinet Order (in the case where there is any amount that has already served as the basis of the calculation of the amount to be refunded through the filing of an interim return based on provisional accounts, the amount after deducting that amount)) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph), in each business year of a foreign corporation that ends during the period from the day on which the disaster occurred to the day on which one year will have elapsed on or after that day, or in an interim period (meaning the period prescribed in Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) or the period prescribed in paragraph (2) of that Article, in the case where an interim return containing the matters listed in the items of paragraph (1) of that Article for the period prescribed in that paragraph or the matters listed in the items of paragraph (2) of that Article for the period prescribed in that paragraph (hereinafter referred to as an "interim return based on provisional accounts" in this paragraph) is filed; hereinafter the same applies in this paragraph) of the foreign corporation that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day. In this case, the phrase "the Final Return" in paragraph (1) is deemed to be replaced with "the Final Return for the relevant business year, or, for the interim period concerned (meaning an interim period prescribed in paragraph (11); hereinafter the same applies through paragraph (8)), the interim return based on provisional accounts (meaning an interim return based on provisional accounts prescribed in paragraph (11); hereinafter the same applies through paragraph (8))"; the phrase "the business year in which the net operating loss arose" in item (i) of that paragraph is deemed to be replaced with "the business year or interim period in which the net operating loss caused by a disaster (meaning a net operating loss caused by a disaster prescribed in paragraph (11); hereinafter the same applies through paragraph (8)) arose", the phrase "within one year before" with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (a) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; the phrase "the business year in which the net operating loss arose" in item (ii) of that paragraph is deemed to be replaced with "the business year or interim period in which the net operating loss caused by a disaster arose", the phrase "within one year before" with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income listed in item (i), (b) of that Article for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; the phrase "the Final Return" in paragraph (2) is deemed to be replaced with "the Final Return for the relevant business year, or, for the interim period concerned, the interim return based on provisional accounts", the phrase "the business year in which the net operating loss arose" with "the business year or interim period in which the net operating loss caused by a disaster arose", the phrase "within one year before" with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) before", and the phrase "net operating loss for the business year showing a loss (excluding that which serves as the basis of the calculation of the amount to be refunded with regard to the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (11), and that which" with "net operating loss caused by a disaster for the business year showing a loss (excluding that which"; in paragraph (6) and paragraph (7), the phrase "consecutively filed Final Returns that are Blue Returns" is deemed to be replaced with "consecutively filed Final Returns", and the phrase "has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date)" with "has filed a Final Return for the business year showing a loss (where it receives the application of the provisions of paragraph (1) (limited to the part pertaining to that item) with regard to a net operating loss caused by a disaster that arose in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)"; and in paragraph (8), the phrase "consecutively filed Final Returns that are Blue Returns" is deemed to be replaced with "consecutively filed Final Returns", and the phrase "has filed a Final Return that is a Blue Return (excluding a return filed after the due date) for the business year showing a loss by its due date (in the case where the district director finds that there are unavoidable circumstances, including the case where it has filed a Final Return that is a Blue Return for the business year showing a loss after its due date)" with "has filed a Final Return for the business year showing a loss (where it receives the application of the provisions of paragraph (2) with regard to a net operating loss caused by a disaster that arose in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)".
      <sup>machine translation, not official</sup>

      **第十二項**  第一項（前三項において準用する場合を含む。）又は第二項（前二項において準用する場合を含む。）の規定による還付の請求をしようとする外国法人は、その還付を受けようとする法人税の額、その計算の基礎その他財務省令で定める事項を記載した還付請求書を納税地の所轄税務署長に提出しなければならない。
      <sup>art-144-13/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-12</sup>
      A foreign corporation that intends to make a claim for a refund under the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding three paragraphs) or paragraph (2) (including as applied mutatis mutandis pursuant to the preceding two paragraphs) must submit a refund claim form stating the amount of corporation tax for which it seeks the refund, the basis of the calculation thereof and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment.
      <sup>machine translation, not official</sup>

      **第十三項**  第八十条第十項（欠損金の繰戻しによる還付）の規定は前項の還付請求書の提出があつた場合について、同条第十一項の規定はこの項において準用する同条第十項の規定による還付金について還付加算金を計算する場合について、それぞれ準用する。
      <sup>art-144-13/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-144-13/par-13</sup>
      The provisions of Article 80, paragraph (10) (Refund by Carryback of Loss) apply mutatis mutandis in the case where a refund claim form set forth in the preceding paragraph has been submitted, and the provisions of paragraph (11) of that Article apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of paragraph (10) of that Article as applied mutatis mutandis pursuant to this paragraph.
      <sup>machine translation, not official</sup>

## 第五款　更正の請求の特例 — Subsection 5 Special Provisions on Requests for Reassessment
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-2/sec-3/subsec-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-2/sec-3/subsec-5</sup>

### 第百四十五条
<sup>art-145 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145</sup>

      **第一項**  外国法人が、確定申告書に記載すべき第百四十四条の六第一項第一号から第十一号まで若しくは第二項第一号から第五号まで（確定申告）に掲げる金額又は地方法人税法第二条第十五号（定義）に規定する地方法人税確定申告書に記載すべき同法第十九条第一項第一号から第五号まで（確定申告）に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、当該外国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
      <sup>art-145/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145/par-1</sup>
      In the case where a foreign corporation has filed an amended return or received a Reassessment or determination with regard to the amount listed in Article 144-6, paragraph (1), items (i) through (xi) or paragraph (2), items (i) through (v) (Final Returns) that is to be entered in a Final Return, or the amount listed in Article 19, paragraph (1), items (i) through (v) (Final Returns) of the Local Corporation Tax Act that is to be entered in a Final Return for local corporation tax prescribed in Article 2, item (xv) (Definitions) of that Act, when, as a result of the filing of the amended return or the Reassessment or determination, the case falls under any of the cases listed in the following items, the foreign corporation may make a request for Reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes to the district director with regard to the amount prescribed in the relevant item, only within two months from the day following the day on which it filed the amended return or on which it received notice of the Reassessment or determination. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which it filed the amended return or the day on which it received notice of the Reassessment or determination.
      <sup>machine translation, not official</sup>

        **一**  その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第百四十四条の六第一項第三号、第四号若しくは第十号又は第二項第二号若しくは第四号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過大となる場合
        <sup>art-145/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145/par-1/item-1</sup>
        in the case where the amount listed in Article 144-6, paragraph (1), item (iii), item (iv) or item (x) or paragraph (2), item (ii) or item (iv) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after the filing of the return or the Reassessment), becomes excessive; or
        <sup>machine translation, not official</sup>

        **二**  その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第百四十四条の六第一項第十一号又は第二項第五号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過少となる場合
        <sup>art-145/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145/par-1/item-2</sup>
        in the case where the amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after the filing of the return or the Reassessment), becomes too small.
        <sup>machine translation, not official</sup>

## 第三章　各対象会計年度の国際最低課税残余額に対する法人税等 — Chapter III Corporation Tax, etc. on the International Minimum Tax Residual Amount for Each Covered Fiscal Year
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3</sup>

## 第一節　各対象会計年度の国際最低課税残余額に対する法人税 — Section 1 Corporation Tax on the International Minimum Tax Residual Amount for Each Covered Fiscal Year
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-1</sup>

## 第一款　国際最低課税残余額 — Subsection 1 International Minimum Tax Residual Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-1/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-1/subsec-1</sup>

### 第百四十五条の二
<sup>art-145-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-2</sup>

      **第一項**  この節において「国際最低課税残余額」とは、特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項において同じ。）に属する恒久的施設等（同条第六号に規定する恒久的施設等をいい、その所在地国（同条第七号に規定する所在地国をいう。以下この条において同じ。）が我が国であるものに限る。以下この項において同じ。）を有する構成会社等（第八十二条第十三号に規定する構成会社等をいう。以下この項において同じ。）である外国法人の各対象会計年度に係る当該特定多国籍企業グループ等の第八十二条の十一第二項（国際最低課税残余額）に規定する国内グループ国際最低課税残余額に、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この項において同じ。）の同条第一項に規定する従業員等の数の合計数のうちに当該外国法人の恒久的施設等の同項に規定する従業員等の数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該構成会社等の有形資産の額の合計額のうちに当該外国法人の恒久的施設等の有形資産の額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。
      <sup>art-145-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-2/par-1</sup>
      The term "international minimum tax residual amount" as used in this Section means the amount calculated by multiplying the domestic group international minimum tax residual amount prescribed in Article 82-11, paragraph (2) (International Minimum Tax Residual Amount) of a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) (Definitions); hereinafter the same applies in this paragraph) for each covered fiscal year of a foreign corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii); hereinafter the same applies in this paragraph) having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in item (vi) of that Article, limited to one whose country of location (meaning the country of location prescribed in item (vii) of that Article; hereinafter the same applies in this Article) is Japan; hereinafter the same applies in this paragraph) belonging to the specified multinational enterprise group, etc., by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the number of employees, etc. prescribed in Article 82-11, paragraph (1) of the permanent establishment, etc. of the foreign corporation to the total number of employees, etc. prescribed in that paragraph of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan; hereinafter the same applies in this paragraph), and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the amount of tangible assets of the permanent establishment, etc. of the foreign corporation to the total amount of tangible assets of the constituent entities.
      <sup>machine translation, not official</sup>

      **第二項**  我が国を所在地国とする第八十二条第五号に規定する導管会社等がある場合における国際最低課税残余額の計算その他前項の計算に関し必要な事項は、政令で定める。
      <sup>art-145-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-2/par-2</sup>
      The calculation of the international minimum tax residual amount in the case where there is a flow-through entity prescribed in Article 82, item (v) whose country of location is Japan, and other necessary matters concerning the calculation set forth in the preceding paragraph are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第二款　課税標準 — Subsection 2 Tax Base
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-1/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-1/subsec-2</sup>

### 第百四十五条の三
<sup>art-145-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-3</sup>

      **第一項**  外国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の課税標準は、各対象会計年度の外国法人に係る課税標準国際最低課税残余額とする。
      <sup>art-145-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-3/par-1</sup>
      The tax base of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a foreign corporation is the tax base international minimum tax residual amount pertaining to a foreign corporation for each covered fiscal year.
      <sup>machine translation, not official</sup>

      **第二項**  各対象会計年度の外国法人に係る課税標準国際最低課税残余額は、各対象会計年度の国際最低課税残余額とする。
      <sup>art-145-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-3/par-2</sup>
      The tax base international minimum tax residual amount pertaining to a foreign corporation for each covered fiscal year is the international minimum tax residual amount for each covered fiscal year.
      <sup>machine translation, not official</sup>

## 第三款　税額の計算 — Subsection 3 Calculation of Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-1/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-1/subsec-3</sup>

### 第百四十五条の四
<sup>art-145-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-4</sup>

      **第一項**  外国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の額は、各対象会計年度の外国法人に係る課税標準国際最低課税残余額に百分の九十・七の税率を乗じて計算した金額とする。
      <sup>art-145-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-4/par-1</sup>
      The amount of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a foreign corporation is the amount calculated by multiplying the tax base international minimum tax residual amount pertaining to a foreign corporation for each covered fiscal year by a tax rate of 90.7 percent.
      <sup>machine translation, not official</sup>

## 第四款　申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-1/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-1/subsec-4</sup>

### 第百四十五条の五
<sup>art-145-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-5</sup>

      **第一項**  前編第二章第三節第四款（申告及び納付等）（第八十二条の十五（電子情報処理組織による申告）及び第八十二条の十六（電子情報処理組織による申告が困難である場合の特例）を除く。）の規定は、外国法人の各対象会計年度の国際最低課税残余額に対する法人税についての申告、納付及び国税通則法第二十三条第一項（更正の請求）の規定による更正の請求について準用する。この場合において、第八十二条の十四第一項第一号（国際最低課税残余額に係る確定申告）中「内国法人に係る課税標準国際最低課税残余額」とあるのは「外国法人に係る課税標準国際最低課税残余額」と、同項第二号中「内国法人に係る課税標準国際最低課税残余額」とあるのは「外国法人に係る課税標準国際最低課税残余額」と、「前条」とあるのは「第百四十五条の四（税額の計算）」と読み替えるものとする。
      <sup>art-145-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-5/par-1</sup>
      The provisions of Part II, Chapter II, Section 3, Subsection 4 (Filing of Returns, Payment, etc.) (excluding Article 82-15 (Filing of Returns via Electronic Data Processing System) and Article 82-16 (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)) apply mutatis mutandis to the filing of returns, payment and requests for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to corporation tax on the international minimum tax residual amount for each covered fiscal year of a foreign corporation. In this case, the phrase "tax base international minimum tax residual amount pertaining to a domestic corporation" in Article 82-14, paragraph (1), item (i) (Final Returns Pertaining to the International Minimum Tax Residual Amount) is deemed to be replaced with "tax base international minimum tax residual amount pertaining to a foreign corporation"; the phrase "tax base international minimum tax residual amount pertaining to a domestic corporation" in item (ii) of that paragraph is deemed to be replaced with "tax base international minimum tax residual amount pertaining to a foreign corporation"; and the phrase "the preceding Article" is deemed to be replaced with "Article 145-4 (Calculation of Tax Amount)".
      <sup>machine translation, not official</sup>

## 第二節　各対象会計年度の国内最低課税額に対する法人税 — Section 2 Corporation Tax on the Domestic Minimum Tax Amount for Each Covered Fiscal Year
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-2</sup>

## 第一款　国内最低課税額 — Subsection 1 Domestic Minimum Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-2/subsec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-2/subsec-1</sup>

### 第百四十五条の六
<sup>art-145-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-6</sup>

      **第一項**  この節において「国内最低課税額」とは、次の各号に掲げる外国法人の区分に応じ当該各号に定める金額をいう。
      <sup>art-145-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-6/par-1</sup>
      The term "domestic minimum tax amount" as used in this Section means the amount specified in each of the following items in accordance with the category of foreign corporation listed in that item:
      <sup>machine translation, not official</sup>

        **一**  各対象会計年度において特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項において同じ。）に属する恒久的施設等（同条第六号に規定する恒久的施設等をいい、その同条第七号に規定する所在地国が我が国であるものに限る。以下この条において同じ。）を有する構成会社等（第八十二条第十三号に規定する構成会社等をいう。以下この号において同じ。）である外国法人又は過去対象会計年度（同条第三十二号に規定する過去対象会計年度をいう。次号において同じ。）において当該特定多国籍企業グループ等に属する恒久的施設等を有する構成会社等であつた外国法人で当該対象会計年度において当該構成会社等でないもの　当該対象会計年度における構成会社等の恒久的施設等に係る国内最低課税額
        <sup>art-145-6/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-6/par-1/item-1</sup>
        a foreign corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) (Definitions); the same applies hereinafter in this item) having, in each covered fiscal year, a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in item (vi) of that Article, limited to one whose country of location prescribed in item (vii) of that Article is Japan; the same applies hereinafter in this Article) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) of that Article; the same applies hereinafter in this paragraph), or a foreign corporation that was a constituent entity having a permanent establishment, etc. belonging to the specified multinational enterprise group, etc. in a past covered fiscal year (meaning a past covered fiscal year prescribed in item (xxxii) of that Article; the same applies in the following item) and is not the constituent entity in the covered fiscal year: the domestic minimum tax amount pertaining to the permanent establishment, etc. of a constituent entity for the covered fiscal year; and
        <sup>machine translation, not official</sup>

        **二**  各対象会計年度において特定多国籍企業グループ等に係る恒久的施設等を有する共同支配会社等（第八十二条第十五号に規定する共同支配会社等をいう。以下この号において同じ。）である外国法人又は過去対象会計年度において当該特定多国籍企業グループ等に係る恒久的施設等を有する共同支配会社等であつた外国法人で当該対象会計年度において当該共同支配会社等でないもの　当該対象会計年度における共同支配会社等の恒久的施設等に係る国内最低課税額
        <sup>art-145-6/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-6/par-1/item-2</sup>
        a foreign corporation that is a jointly controlled entity, etc. (meaning a jointly controlled entity, etc. prescribed in Article 82, item (xv); the same applies hereinafter in this item) having, in each covered fiscal year, a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., or a foreign corporation that was a jointly controlled entity, etc. having a permanent establishment, etc. pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year: the domestic minimum tax amount pertaining to the permanent establishment, etc. of a jointly controlled entity, etc. for the covered fiscal year.
        <sup>machine translation, not official</sup>

      **第二項**  前項第一号に規定する構成会社等の恒久的施設等に係る国内最低課税額とは、同号に掲げる外国法人の恒久的施設等につき、第八十二条の十九第二項から第四項まで、第八項から第十四項まで、第十六項及び第十七項（国内最低課税額）の規定に準じて計算した金額をいう。
      <sup>art-145-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-6/par-2</sup>
      The domestic minimum tax amount pertaining to the permanent establishment, etc. of a constituent entity prescribed in item (i) of the preceding paragraph means the amount calculated with regard to the permanent establishment, etc. of the foreign corporation listed in that item in accordance with the provisions of Article 82-19, paragraphs (2) through (4), paragraphs (8) through (14), paragraph (16) and paragraph (17) (Domestic Minimum Tax Amount).
      <sup>machine translation, not official</sup>

      **第三項**  第一項第二号に規定する共同支配会社等の恒久的施設等に係る国内最低課税額とは、同号に掲げる外国法人の恒久的施設等につき、第八十二条の十九第五項から第七項までの規定、同条第十五項において準用する同条第八項及び第十一項から第十四項までの規定並びに同条第十六項及び第十七項の規定に準じて計算した金額をいう。
      <sup>art-145-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-6/par-3</sup>
      The domestic minimum tax amount pertaining to the permanent establishment, etc. of a jointly controlled entity, etc. prescribed in paragraph (1), item (ii) means the amount calculated with regard to the permanent establishment, etc. of the foreign corporation listed in that item in accordance with the provisions of Article 82-19, paragraphs (5) through (7), the provisions of paragraph (8) and paragraphs (11) through (14) of that Article as applied mutatis mutandis pursuant to paragraph (15) of that Article, and the provisions of paragraph (16) and paragraph (17) of that Article.
      <sup>machine translation, not official</sup>

      **第四項**  国内最低課税額の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-145-6/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-6/par-4</sup>
      The calculation of the domestic minimum tax amount and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

## 第二款　課税標準 — Subsection 2 Tax Base
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-2/subsec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-2/subsec-2</sup>

### 第百四十五条の七
<sup>art-145-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-7</sup>

      **第一項**  外国法人に対して課する各対象会計年度の国内最低課税額に対する法人税の課税標準は、各対象会計年度の外国法人に係る課税標準国内最低課税額とする。
      <sup>art-145-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-7/par-1</sup>
      The tax base of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a foreign corporation is the tax base domestic minimum tax amount pertaining to a foreign corporation for each covered fiscal year.
      <sup>machine translation, not official</sup>

      **第二項**  各対象会計年度の外国法人に係る課税標準国内最低課税額は、各対象会計年度の国内最低課税額とする。
      <sup>art-145-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-7/par-2</sup>
      The tax base domestic minimum tax amount pertaining to a foreign corporation for each covered fiscal year is the domestic minimum tax amount for each covered fiscal year.
      <sup>machine translation, not official</sup>

## 第三款　税額の計算 — Subsection 3 Calculation of Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-2/subsec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-2/subsec-3</sup>

### 第百四十五条の八
<sup>art-145-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-8</sup>

      **第一項**  外国法人に対して課する各対象会計年度の国内最低課税額に対する法人税の額は、各対象会計年度の外国法人に係る課税標準国内最低課税額に百分の七十五・三の税率を乗じて計算した金額とする。
      <sup>art-145-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-8/par-1</sup>
      The amount of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a foreign corporation is the amount calculated by multiplying the tax base domestic minimum tax amount pertaining to a foreign corporation for each covered fiscal year by a tax rate of 75.3 percent.
      <sup>machine translation, not official</sup>

## 第四款　申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-3/sec-2/subsec-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-3/sec-2/subsec-4</sup>

### 第百四十五条の九
<sup>art-145-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-9</sup>

      **第一項**  前編第二章第四節第四款（申告及び納付等）（第八十二条の二十三（電子情報処理組織による申告）及び第八十二条の二十四（電子情報処理組織による申告が困難である場合の特例）を除く。）の規定は、第百四十五条の六第一項各号（国内最低課税額）に掲げる外国法人の各対象会計年度の国内最低課税額に対する法人税についての申告、納付及び国税通則法第二十三条第一項（更正の請求）の規定による更正の請求について準用する。この場合において、第八十二条の二十二第一項第一号（国内最低課税額に係る確定申告）中「内国法人に係る課税標準国内最低課税額」とあるのは「外国法人に係る課税標準国内最低課税額」と、同項第二号中「内国法人に係る課税標準国内最低課税額」とあるのは「外国法人に係る課税標準国内最低課税額」と、「前条」とあるのは「第百四十五条の八（税額の計算）」と読み替えるものとする。
      <sup>art-145-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-9/par-1</sup>
      The provisions of Part II, Chapter II, Section 4, Subsection 4 (Filing of Returns, Payment, etc.) (excluding Article 82-23 (Filing of Returns via Electronic Data Processing System) and Article 82-24 (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)) apply mutatis mutandis to the filing of returns, payment and requests for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to corporation tax on the domestic minimum tax amount for each covered fiscal year of a foreign corporation listed in the items of Article 145-6, paragraph (1) (Domestic Minimum Tax Amount). In this case, the phrase "tax base domestic minimum tax amount pertaining to a domestic corporation" in Article 82-22, paragraph (1), item (i) (Final Returns Pertaining to the Domestic Minimum Tax Amount) is deemed to be replaced with "tax base domestic minimum tax amount pertaining to a foreign corporation"; the phrase "tax base domestic minimum tax amount pertaining to a domestic corporation" in item (ii) of that paragraph is deemed to be replaced with "tax base domestic minimum tax amount pertaining to a foreign corporation"; and the phrase "the preceding Article" is deemed to be replaced with "Article 145-8 (Calculation of Tax Amount)".
      <sup>machine translation, not official</sup>

## 第四章　退職年金等積立金に対する法人税 — Chapter IV Corporation Tax on Retirement Pension Funds
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-4</sup>

## 第一節　課税標準及びその計算 — Section 1 Tax Base and Calculation Thereof
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-4/sec-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-4/sec-1</sup>

### 第百四十五条の十（外国法人に係る退職年金等積立金に対する法人税の課税標準） — (Tax Base for a Foreign Corporation's Corporation Tax on Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-145-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-10</sup>

    **第一項**  外国法人に対して課する退職年金等積立金に対する法人税の課税標準は、各事業年度の退職年金等積立金の額とする。
    <sup>art-145-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-10/par-1</sup>
    The tax base of corporation tax imposed on a foreign corporation with respect to a retirement pension fund is the amount of the retirement pension fund for each business year.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算） — (Calculation of a Foreign Corporation's Amount of Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-145-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-11</sup>

    **第一項**  第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う外国法人の各事業年度の退職年金等積立金の額は、当該退職年金等積立金について、政令で定めるところにより、同条から第八十六条まで（退職年金等積立金の額の計算及びその特例）の規定に準じて計算した金額とする。
    <sup>art-145-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-11/par-1</sup>
    The amount of a retirement pension fund for each business year that is managed by a foreign corporation which performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) is to the amount calculated pursuant to the method of Cabinet Order and in accordance with the provisions of the Article to Article 86 (Calculation of the Amount of Retirement Pension Funds and Special Provisions Thereon).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第二節　税額の計算 — Section 2 Calculation of Tax Amount
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-4/sec-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-4/sec-2</sup>

### 第百四十五条の十二（外国法人に係る退職年金等積立金に対する法人税の税率） — (Tax Rate for a Foreign Corporation's Corporation Tax on Retirement Pension Funds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-145-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-12</sup>

    **第一項**  外国法人に対して課する退職年金等積立金に対する法人税の額は、各事業年度の退職年金等積立金の額に百分の一の税率を乗じて計算した金額とする。
    <sup>art-145-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-12/par-1</sup>
    The amount of corporation tax imposed on a foreign corporation with respect to a retirement pension fund is the amount calculated by multiplying the amount of the retirement pension fund for each business year by a tax rate of one percent.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## 第三節　申告及び納付 — Section 3 Filing of Returns and Payment
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-4/sec-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-4/sec-3</sup>

### 第百四十五条の十三
<sup>art-145-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-13</sup>

    **第一項**  前編第三章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定は、外国法人の退職年金等積立金に対する法人税についての申告及び納付について準用する。この場合において、第八十八条第二号（退職年金等積立金に係る中間申告）中「前条」とあるのは「第百四十五条の十二（外国法人に係る退職年金等積立金に対する法人税の税率）」と、第八十九条第二号（退職年金等積立金に係る確定申告）中「第八十七条（退職年金等積立金に対する法人税の税率）」とあるのは「第百四十五条の十二（外国法人に係る退職年金等積立金に対する法人税の税率）」と読み替えるものとする。
    <sup>art-145-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-145-13/par-1</sup>
    The provisions of Part II, Chapter III, Section 3 (Returns for and Payment of a domestic corporation's Corporation Tax on Retirement Pension Funds) apply mutatis mutandis to the filing of returns and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88, item (ii) (Interim Returns for Retirement Pension Funds) is deemed to be replaced with "Article 145-12 (Tax Rate for a foreign corporation's Corporation Tax on Retirement Pension Funds)", and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89, item (ii) (Final Returns for Retirement Pension Funds) is deemed to be replaced with "Article 145-12 (Tax Rate for a foreign corporation's Corporation Tax on Retirement Pension Funds)".
    <sup>machine translation, not official</sup>

## 第五章　青色申告 — Chapter V Blue Returns
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-5</sup>

### 第百四十六条
<sup>art-146 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-146</sup>

  **第一項**  前編第四章（内国法人に係る青色申告）の規定は、外国法人の提出する確定申告書及び中間申告書並びに退職年金等積立金確定申告書及び退職年金等積立金中間申告書並びにこれらの申告書に係る修正申告書について準用する。
  <sup>art-146/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-146/par-1</sup>
  The provisions of Part II, Chapter IV (Blue Returns for Domestic Corporations) apply mutatis mutandis to the tax returns, interim returns, tax returns for retirement pension funds, and interim returns for retirement pension funds filed by a foreign corporation, as well as amended returns for any of such returns.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  前項の場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第百二十二条第二項第一号（青色申告の承認の申請）	内国法人である普通法人又は協同組合等の設立の日の属する事業年度	恒久的施設を有する外国法人である普通法人の恒久的施設を有することとなつた日の属する事業年度又は恒久的施設を有しない外国法人である普通法人の第百三十八条第一項第四号（国内源泉所得）に規定する事業（第四号において「人的役務提供事業」という。）を国内において開始した日の属する事業年度若しくは当該普通法人の第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた日の属する事業年度
同日	その恒久的施設を有することとなつた日又はその開始した日若しくはその対価以外のものを有することとなつた日
第百二十二条第二項第二号	収益事業を開始した日	第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で収益事業から生ずるものを有することとなつた日
第百二十二条第二項第四号	内国法人である普通法人若しくは協同組合等の設立の日、	恒久的施設を有しない外国法人である普通法人が人的役務提供事業を国内において開始した日、当該普通法人が第百四十一条第二号に定める国内源泉所得で第百三十八条第一項第四号に掲げる対価以外のものを有することとなつた日又は
収益事業を開始した日又は前号イ若しくはロに掲げる法人の区分に応じそれぞれ同号イ若しくはロに定める日	第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で収益事業から生ずるものを有することとなつた日
設立等の日	申告対象外国法人となつた日
第百二十三条第二号（青色申告の承認申請の却下）	取引	取引（恒久的施設を有する外国法人にあつては、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。第百二十六条第一項及び第百二十七条第一項第三号（青色申告の承認の取消し）において同じ。）
第百二十五条第一項（青色申告の承認があつたものとみなす場合）	第七十二条第一項各号	第百四十四条の四第一項各号又は第二項各号
第百二十七条第一項第四号（青色申告の承認の取消し）及び第百二十八条（青色申告の取りやめ）	第七十四条第一項	第百四十四条の六第一項又は第二項
  <sup>art-146/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-146/par-2</sup>
  In the case referred to in the preceding paragraph, each term or phrase listed in the middle column of the table below that appears in the provisions listed in the left hand column of the same table is deemed to be replaced with the corresponding term or phrase listed in the right-hand column of the same table.
Article 122, paragraph (2), item (i) (Application for Approval to File a Blue Return)	the business year containing the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established	the business year containing the day on which an ordinary corporation that is a foreign corporation having a permanent establishment came to have the permanent establishment, or the business year containing the day on which an ordinary corporation that is a foreign corporation not having a permanent establishment commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) (referred to as a "personal services business" in item (iv)), or the business year containing the day on which that ordinary corporation came to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in Article 138, paragraph (1), item (iv)
three months have elapsed from the day	three months have elapsed from the day on which it came to have the permanent establishment, or from the day on which it commenced the business or the day on which it came to have the income other than the consideration
Article 122, paragraph (2), item (ii)	newly commenced a profit-making business	newly came to have domestic source income specified in the items of Article 141 in accordance with the category of foreign corporation listed in those items, which arises from a profit-making business
Article 122, paragraph (2), item (iv)	the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established;	the day on which an ordinary corporation that is a foreign corporation not having a permanent establishment commenced a personal services business in Japan; the day on which that ordinary corporation came to have domestic source income specified in Article 141, item (ii) other than the consideration listed in Article 138, paragraph (1), item (iv); or
newly commenced a profit-making business; or the day specified in (a) or (b) of the preceding item, respectively, in accordance with the category of corporation listed in (a) or (b) of that item	newly came to have domestic source income specified in the items of Article 141 in accordance with the category of foreign corporation listed in those items, which arises from a profit-making business
date of establishment, etc.	day on which the corporation came to fall under the category of a foreign corporation that is to file a return form
Article 123, item (ii) (Denial of Applications for Approval to File a Blue Return)	transactions	transactions (including, for a foreign corporation having a permanent establishment, those falling under the category of internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income); the same applies in Article 126, paragraph (1) and Article 127, paragraph (1), item (iii) (Rescission of Approval to File a Blue Return))
Article 125, paragraph (1) (Deemed Approval to File a Blue Return)	the items of Article 72, paragraph (1)	the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article
Article 127, paragraph (1), item (iv) (Rescission of Approval to File a Blue Return) and Article 128 (Cancellation of a Blue Return)	Article 74, paragraph (1)	Article 144-6, paragraph (1) or paragraph (2)
  <sup>machine translation, not official</sup>

## 第六章　恒久的施設に係る取引に係る文書化 — Chapter VI Documentation of Transactions Pertaining to a Permanent Establishment
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-6</sup>

### 第百四十六条の二
<sup>art-146-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-146-2</sup>

  **第一項**  恒久的施設を有する外国法人は、第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得（以下この条において「恒久的施設帰属所得」という。）を有する場合において、当該外国法人が他の者との間で行つた取引のうち、当該外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、当該取引から生ずる所得が当該外国法人の恒久的施設に帰せられるものについては、財務省令で定めるところにより、当該恒久的施設に帰せられる取引に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。
  <sup>art-146-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-146-2/par-1</sup>
  A foreign corporation having a permanent establishment must, in the case where it has domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income) (hereinafter referred to as "income attributable to a permanent establishment" in this Article), with regard to any transactions conducted by the foreign corporation with other persons from which the income arising is attributed to the permanent establishment of the foreign corporation in the calculation of the amount of income pertaining to the income attributable to a permanent establishment for each business year of the foreign corporation, prepare documents stating the details of the transactions attributed to the permanent establishment and other documents specified by Ministry of Finance Order, as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

  **第二項**  恒久的施設を有する外国法人は、恒久的施設帰属所得を有する場合において、当該外国法人の第百三十八条第一項第一号に規定する本店等と恒久的施設との間の資産の移転、役務の提供その他の事実が同号に規定する内部取引に該当するときは、財務省令で定めるところにより、当該事実に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。
  <sup>art-146-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-146-2/par-2</sup>
  A foreign corporation having a permanent establishment must, in the case where it has income attributable to a permanent establishment, when the transfer of assets, provision of services or any other fact between the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the foreign corporation and the permanent establishment falls under the category of internal transactions prescribed in that item, prepare documents stating the details of that fact and other documents specified by Ministry of Finance Order, as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

## 第七章　更正及び決定 — Chapter VII Reassessment and Determination
<sup>heading: machine translation, not official</sup>
<sup>pt-3/ch-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-3/ch-7</sup>

### 第百四十七条（更正及び決定） — (Reassessment and Determination)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-147 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147</sup>

  **第一項**  第百三十条から第百三十二条の二まで（青色申告書等に係る更正等）の規定は、外国法人の各事業年度の所得に対する法人税、外国法人の各対象会計年度の国際最低課税残余額に対する法人税、外国法人の各対象会計年度の国内最低課税額に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。
  <sup>art-147/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147/par-1</sup>
  The provisions of Articles 130 through 132-2 (Reassessment Related to a Blue Return, etc.) apply mutatis mutandis to a Reassessment or determination pertaining to corporation tax on income for each business year of a foreign corporation, corporation tax on the international minimum tax residual amount for each covered fiscal year of a foreign corporation, corporation tax on the domestic minimum tax amount for each covered fiscal year of a foreign corporation and corporation tax on retirement pension funds of a foreign corporation.
  <sup>machine translation, not official</sup>

### 第百四十七条の二（外国法人の恒久的施設帰属所得に係る行為又は計算の否認） — Rejection of Acts or Calculations Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-147-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-2</sup>

  **第一項**  税務署長は、外国法人の各事業年度の第百四十一条第一号イ（課税標準）に掲げる国内源泉所得（以下この条において「恒久的施設帰属所得」という。）に係る所得に対する法人税につき更正又は決定をする場合において、その外国法人の行為又は計算で、これを容認した場合には、当該各事業年度の恒久的施設帰属所得に係る所得の金額から控除する金額の増加、当該各事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する金額の増加、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に係る利益の額の減少又は損失の額の増加その他の事由により法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、その外国法人の当該各事業年度の恒久的施設帰属所得に係る所得に対する法人税の課税標準若しくは欠損金額又は恒久的施設帰属所得に係る所得に対する法人税の額を計算することができる。
  <sup>art-147-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-2/par-1</sup>
  In the case where the district director makes a Reassessment or determination with regard to corporation tax on income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) (hereinafter referred to as "income attributable to a permanent establishment" in this Article) for each business year of a foreign corporation, when it is found that any acts or calculations of the foreign corporation would, if allowed, result in unreasonably reducing the burden of corporation tax through an increase in the amount to be deducted from the amount of income pertaining to the income attributable to a permanent establishment for each business year, an increase in the amount to be deducted from the amount of corporation tax on income pertaining to the income attributable to a permanent establishment for each business year, a decrease in the amount of profit or an increase in the amount of loss pertaining to internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income), or any other grounds, the district director may, notwithstanding the acts or calculations, calculate the tax base of corporation tax on income pertaining to the income attributable to a permanent establishment, the net operating loss, or the amount of corporation tax on income pertaining to the income attributable to a permanent establishment of the foreign corporation for each business year, based on their own recognition.
  <sup>machine translation, not official</sup>

### 第百四十七条の三（更正等による所得税額等の還付） — Refund of Income Tax Due to Reassessment or Similar Decision
<sup>caption: machine translation, not official</sup>
<sup>art-147-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-3</sup>

  **第一項**  外国法人の提出した中間申告書（第百四十四条の四第一項各号又は第二項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）又は確定申告書に係る法人税につき更正（当該法人税についての更正の請求（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をいう。次条において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項において「更正等」という。）があつた場合において、その更正等により第百四十四条の四第五項第一号若しくは第二号若しくは第六項第一号に掲げる金額又は第百四十四条の六第一項第五号（確定申告）に掲げる金額（同項第八号の規定に該当する場合には、同号に掲げる金額）、同項第六号に掲げる金額（同項第九号の規定に該当する場合には、同号に掲げる金額）若しくは同条第二項第三号に掲げる金額が増加したときは、税務署長は、その外国法人に対し、その増加した部分の金額に相当する税額を還付する。
  <sup>art-147-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-3/par-1</sup>
  In the case where a Reassessment (including a decision or ruling on an appeal, or a judgment on an action, pertaining to a disposition on a request for Reassessment (meaning a request for Reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes; the same applies in the following Article) with regard to the corporation tax; hereinafter referred to as a "Reassessment or similar decision" in this paragraph) has been made with regard to the corporation tax pertaining to an interim return (limited to one containing the matters listed in the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) or a Final Return filed by a foreign corporation, when, as a result of the Reassessment or similar decision, the amount listed in Article 144-4, paragraph (5), item (i) or item (ii) or paragraph (6), item (i), or the amount listed in Article 144-6, paragraph (1), item (v) (Final Returns) (in the case falling under the provisions of item (viii) of that paragraph, the amount listed in that item), the amount listed in item (vi) of that paragraph (in the case falling under the provisions of item (ix) of that paragraph, the amount listed in that item) or the amount listed in paragraph (2), item (iii) of that Article has increased, the district director refunds the amount of tax equivalent to the amount of the increase to the foreign corporation.
  <sup>machine translation, not official</sup>

  **第二項**  第百三十三条第二項（更正等による所得税額等の還付）の規定は前項の規定による還付金について還付加算金を計算する場合について、同条第三項の規定は前項の規定による還付金を同項の外国法人の提出した同項の中間申告書に係る事業年度又は同項の確定申告書に係る事業年度の第百四十一条第一号又は第二号（課税標準）に定める国内源泉所得に係る所得に対する法人税で未納のものに充当する場合について、それぞれ準用する。
  <sup>art-147-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-3/par-2</sup>
  The provisions of Article 133, paragraph (2) (Refund of Income Tax upon a Reassessment or Similar Decision) apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph, and the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the interim return set forth in that paragraph or the business year pertaining to the Final Return set forth in that paragraph, which was filed by the foreign corporation set forth in that paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-147-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-3/par-3</sup>
  Methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第百四十七条の四（確定申告に係る更正等又は決定による中間納付額の還付） — Refund of the Amount of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
<sup>caption: machine translation, not official</sup>
<sup>art-147-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-4</sup>

  **第一項**  中間申告書を提出した外国法人である普通法人のその中間申告書に係る事業年度の法人税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第百四十四条の六第一項第十一号又は第二項第五号（確定申告）に掲げる金額があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。
  <sup>art-147-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-4/par-1</sup>
  In the case where a determination under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes has been made with regard to the corporation tax for the business year pertaining to an interim return of an ordinary corporation which is a foreign corporation and has filed the interim return, when there is any amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) (Final Returns) pertaining to the determination, the district director refunds the amount of interim payment equivalent to that amount to the ordinary corporation.
  <sup>machine translation, not official</sup>

  **第二項**  中間申告書を提出した外国法人である普通法人のその中間申告書に係る事業年度の法人税につき更正（当該法人税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項において「更正等」という。）があつた場合において、その更正等により第百四十四条の六第一項第十一号又は第二項第五号に掲げる金額が増加したときは、税務署長は、その普通法人に対し、その増加した部分の金額に相当する中間納付額を還付する。
  <sup>art-147-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-4/par-2</sup>
  In the case where a Reassessment (including a decision or ruling on an appeal, or a judgment on an action, pertaining to a disposition, etc. (meaning a disposition on a request for Reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes) with regard to the corporation tax; hereinafter referred to as a "Reassessment or similar decision" in this paragraph) has been made with regard to the corporation tax for the business year pertaining to an interim return of an ordinary corporation which is a foreign corporation and has filed the interim return, when, as a result of the Reassessment or similar decision, the amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) has increased, the district director refunds the amount of interim payment equivalent to the amount of the increase to the ordinary corporation.
  <sup>machine translation, not official</sup>

  **第三項**  第百三十四条第三項（確定申告に係る更正等又は決定による中間納付額の還付）の規定は前二項の規定による還付金の還付をする場合について、同条第四項の規定は前二項の規定による還付金について還付加算金を計算する場合について、同条第五項の規定は前二項の規定による還付金をその額の計算の基礎とされた中間納付額に係る事業年度の第百四十一条第一号又は第二号（課税標準）に定める国内源泉所得に係る所得に対する法人税で未納のものに充当する場合について、第百三十四条第六項の規定はこの項において準用する同条第三項の規定による還付金について、それぞれ準用する。この場合において、同条第四項第一号中「第七十四条第一項」とあるのは「第百四十四条の六第一項又は第二項（確定申告）」と、同項第二号中「第七十四条第一項」とあるのは「第百四十四条の六第一項又は第二項」と読み替えるものとする。
  <sup>art-147-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-4/par-3</sup>
  The provisions of Article 134, paragraph (3) (Refund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return) apply mutatis mutandis in the case where a refund under the provisions of the preceding two paragraphs is made; the provisions of paragraph (4) of that Article apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding two paragraphs; the provisions of paragraph (5) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding two paragraphs for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the interim payment that was used as the basis of the calculation of the amount of the refund; and the provisions of Article 134, paragraph (6) apply mutatis mutandis to a refund under the provisions of paragraph (3) of that Article as applied mutatis mutandis pursuant to this paragraph. In this case, the phrase "Article 74, paragraph (1)" in paragraph (4), item (i) of that Article is deemed to be replaced with "Article 144-6, paragraph (1) or paragraph (2) (Final Returns)", and the phrase "Article 74, paragraph (1)" in item (ii) of that paragraph with "Article 144-6, paragraph (1) or paragraph (2)".
  <sup>machine translation, not official</sup>

  **第四項**  第一項又は第二項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-147-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-147-4/par-4</sup>
  Methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

## 第四編　雑則 — Part IV Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>pt-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-4</sup>

### 第百四十八条（内国普通法人等の設立の届出） — Notification of Establishment of a Domestic Ordinary Corporation, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-148 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-148</sup>

**第一項**  新たに設立された内国法人である普通法人又は協同組合等は、その設立の日以後二月以内に、次に掲げる事項を記載した届出書に定款の写しその他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-148/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-148/par-1</sup>
An ordinary corporation or cooperative, etc. which is a newly established domestic corporation must, within two months on or after the date of its establishment, submit a report stating the following matters, attached with a copy of its articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment:
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-148/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-148/par-1/item-1</sup>
  its place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-148/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-148/par-1/item-2</sup>
  the purpose of its business; and
  <sup>machine translation, not official</sup>

  **三**  その設立の日
  <sup>art-148/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-148/par-1/item-3</sup>
  the date of its establishment.
  <sup>machine translation, not official</sup>

**第二項**  第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人に係る前項の規定の適用については、同項中「協同組合等」とあるのは「協同組合等（法人課税信託の受託者が二以上ある場合には、その法人課税信託の信託事務を主宰する受託者（以下この項において「主宰受託者」という。）以外の受託者を除く。）」と、「次に掲げる事項」とあるのは「次に掲げる事項及びその法人課税信託の名称（その法人課税信託の受託者が二以上ある場合には、主宰受託者以外の受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所を含む。）」とする。
<sup>art-148/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-148/par-2</sup>
With regard to the application of the provisions of the preceding paragraph to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the term "cooperative, etc." in that paragraph is deemed to be replaced with "cooperative, etc. (in the case where there are two or more trustees of a trust subject to corporate taxation, excluding trustees other than the trustee presiding over the trust affairs of the trust subject to corporate taxation (hereinafter referred to as the 'presiding trustee' in this paragraph))", and the phrase "the following matters" with "the following matters and the name of the trust subject to corporate taxation (in the case where there are two or more trustees of the trust subject to corporate taxation, including the names of the trustees other than the presiding trustee and their place for tax payment, or the location of their head office or principal office, or their domicile or residence)".
<sup>machine translation, not official</sup>

### 第百四十九条（外国普通法人となつた旨の届出） — Notification of Becoming a Foreign Ordinary Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-149 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149</sup>

**第一項**  恒久的施設を有しない外国法人である普通法人が恒久的施設を有することとなつた場合又は恒久的施設を有しない外国法人である普通法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業を国内において開始し、若しくは第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた場合には、その外国法人である普通法人は、その恒久的施設を有することとなつた日又はその開始した日若しくはその対価以外のものを有することとなつた日以後二月以内に、次に掲げる事項を記載した届出書に定款に相当する書類その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。ただし、恒久的施設を有することとなつた外国法人である普通法人の同条第一号イ及びロに掲げる国内源泉所得に係る所得の金額の全部につき租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。以下この項及び次項において同じ。）の規定その他政令で定める規定（次項において「租税条約等の規定」という。）により法人税を課さないこととされる場合又は恒久的施設を有しない外国法人である普通法人の第百四十一条第二号に定める国内源泉所得に係る所得の金額の全部につき租税条約の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該届出書を提出することを要しない。
<sup>art-149/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149/par-1</sup>
In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment, or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or has come to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of that paragraph, the ordinary corporation which is a foreign corporation must, within two months on or after the day on which it came to have the permanent establishment, or the day on which it commenced the business or the day on which it came to have the income other than the consideration, submit a report stating the following matters, attached with a document equivalent to articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment; provided, however, that it is not required to submit the report in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income listed in item (i), (a) and (b) of that Article of an ordinary corporation which is a foreign corporation that has come to have a permanent establishment pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this paragraph and the following paragraph) or any other provisions specified by Cabinet Order (referred to as the "provisions of a tax treaty, etc." in the following paragraph), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income specified in Article 141, item (ii) of an ordinary corporation which is a foreign corporation not having a permanent establishment pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  その納税地及び第百四十一条各号に定める国内源泉所得に係る事業又は資産の経営又は管理の責任者の氏名
  <sup>art-149/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149/par-1/item-1</sup>
  its place for tax payment and the name of the person responsible for the operation or management of the business or assets pertaining to domestic source income specified in the items of Article 141;
  <sup>machine translation, not official</sup>

  **二**  第百四十一条各号に定める国内源泉所得に係る事業の目的及び種類又は当該国内源泉所得に係る資産の種類及び所在地
  <sup>art-149/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149/par-1/item-2</sup>
  the purpose and type of the business pertaining to domestic source income specified in the items of Article 141, or the type and location of the assets pertaining to the domestic source income; and
  <sup>machine translation, not official</sup>

  **三**  第百四十一条各号に定める国内源泉所得に係る事業を開始した日若しくはその開始予定日又は当該国内源泉所得に係る資産を有することとなつた日
  <sup>art-149/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149/par-1/item-3</sup>
  the day on which it commenced the business pertaining to domestic source income specified in the items of Article 141 or its scheduled commencement date, or the day on which it came to have the assets pertaining to the domestic source income.
  <sup>machine translation, not official</sup>

**第二項**  前項ただし書の規定により同項に規定する届出書の提出を要しないこととされた恒久的施設を有する外国法人である普通法人が租税条約等の規定により法人税を課さないこととされる国内源泉所得以外の国内源泉所得（第百四十一条第一号イ又はロに掲げる国内源泉所得に該当するものに限る。）を有することとなつた場合又は同項ただし書の規定により同項に規定する届出書の提出を要しないこととされた恒久的施設を有しない外国法人である普通法人が租税条約の規定その他政令で定める規定により法人税を課さないこととされる国内源泉所得以外の国内源泉所得（同条第二号に定める国内源泉所得に該当するものに限る。）を有することとなつた場合には、これらの国内源泉所得を有することとなつた日以後二月以内に、同項各号に掲げる事項を記載した届出書に定款に相当する書類その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-149/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149/par-2</sup>
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment that is not required to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income listed in Article 141, item (i), (a) or (b)) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment that is not required to submit the report prescribed in that paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income specified in item (ii) of that Article) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order, the ordinary corporation must, within two months on or after the day on which it came to have the domestic source income, submit a report stating the matters listed in the items of that paragraph, attached with a document equivalent to articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

**第三項**  第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人に係る第一項の規定の適用については、同項中「普通法人が恒久的施設」とあるのは「普通法人（法人課税信託の受託者が二以上ある場合には、その法人課税信託の信託事務を主宰する受託者（以下この項において「主宰受託者」という。）以外の受託者を除く。以下この項及び次項において同じ。）が恒久的施設」と、「次に掲げる事項」とあるのは「次に掲げる事項及びその法人課税信託の名称（その法人課税信託の受託者が二以上ある場合には、主宰受託者以外の受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所を含む。）」とする。
<sup>art-149/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149/par-3</sup>
With regard to the application of the provisions of paragraph (1) to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the phrase "ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment" in that paragraph is deemed to be replaced with "ordinary corporation which is a foreign corporation not having a permanent establishment (in the case where there are two or more trustees of a trust subject to corporate taxation, excluding trustees other than the trustee presiding over the trust affairs of the trust subject to corporate taxation (hereinafter referred to as the 'presiding trustee' in this paragraph); hereinafter the same applies in this paragraph and the following paragraph) has come to have a permanent establishment", and the phrase "the following matters" with "the following matters and the name of the trust subject to corporate taxation (in the case where there are two or more trustees of the trust subject to corporate taxation, including the names of the trustees other than the presiding trustee and their place for tax payment, or the location of their head office or principal office, or their domicile or residence)".
<sup>machine translation, not official</sup>

### 第百四十九条の二（受託者の変更の届出） — Notification of Change of Trustee
<sup>caption: machine translation, not official</sup>
<sup>art-149-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2</sup>

**第一項**  法人課税信託について新たな受託者が就任した場合には、その就任した受託者（当該法人課税信託の受託者が二以上ある場合には、当該法人課税信託の信託事務を主宰する受託者（次項及び第三項において「主宰受託者」という。）とする。）は、その就任の日以後二月以内に、次に掲げる事項を記載した届出書にその就任の事実を証する書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-149-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-1</sup>
In the case where a new trustee has assumed office for a trust subject to corporate taxation, the trustee who has assumed office (in the case where there are two or more trustees of the trust subject to corporate taxation, the trustee presiding over the trust affairs of the trust subject to corporate taxation (referred to as the "presiding trustee" in the following paragraph and paragraph (3))) must, within two months on or after the date of the assumption of office, submit a report stating the following matters, attached with a document certifying the fact of the assumption of office, to the competent district director with jurisdiction over the place for tax payment:
<sup>machine translation, not official</sup>

  **一**  その就任した受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
  <sup>art-149-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-1/item-1</sup>
  the name of the trustee who has assumed office, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-1/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その就任した受託者に信託事務の引継ぎをした者の名称又は氏名
  <sup>art-149-2/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-1/item-3</sup>
  the name of the person who transferred the trust affairs to the trustee who has assumed office;
  <sup>machine translation, not official</sup>

  **四**  その就任の日
  <sup>art-149-2/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-1/item-4</sup>
  the date of the assumption of office; and
  <sup>machine translation, not official</sup>

  **五**  その就任の理由
  <sup>art-149-2/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-1/item-5</sup>
  the reason for the assumption of office.
  <sup>machine translation, not official</sup>

**第二項**  法人課税信託について受託者の任務が終了した場合には、その任務の終了に伴いその信託事務の引継ぎをした受託者（その引継ぎの直前において当該法人課税信託の受託者が二以上あつた場合には、その主宰受託者）は、その引継ぎをした日以後二月以内に、次に掲げる事項を記載した届出書にその終了の事実を証する書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-149-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-2</sup>
If the duties of a trustee of a trust subject to corporate taxation have terminated, the trustee that has handed over the trust affairs upon the termination of those duties (or, if there were two or more trustees of the trust subject to corporate taxation immediately before the handover, its presiding trustee) must, within two months on or after the day on which it handed them over, submit a report stating the following matters, with documents certifying the fact of the termination attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その引継ぎをした受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
  <sup>art-149-2/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-2/item-1</sup>
  the name of the trustee that handed over the trust affairs, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-2/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その信託事務の引継ぎを受けた者の名称又は氏名
  <sup>art-149-2/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-2/item-3</sup>
  the name of the person that took over the trust affairs;
  <sup>machine translation, not official</sup>

  **四**  その信託事務の引継ぎをした日
  <sup>art-149-2/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-2/item-4</sup>
  the date on which the trust affairs were handed over;
  <sup>machine translation, not official</sup>

  **五**  その終了の理由
  <sup>art-149-2/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-2/item-5</sup>
  the reason for the termination.
  <sup>machine translation, not official</sup>

**第三項**  一の法人課税信託の受託者が二以上ある場合において、その主宰受託者の変更があつたときは、その変更前の主宰受託者及びその変更後の主宰受託者は、それぞれ、その変更の日以後二月以内に、次に掲げる事項を記載した届出書にその変更の事実を証する書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-149-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-3</sup>
If there are two or more trustees of a single trust subject to corporate taxation and there has been a change of its presiding trustee, the presiding trustee before the change and the presiding trustee after the change must each, within two months on or after the day of the change, submit a report stating the following matters, with documents certifying the fact of the change attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-149-2/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-3/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-3/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その変更後又は変更前の主宰受託者の名称又は氏名
  <sup>art-149-2/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-3/item-3</sup>
  the name of the presiding trustee after or before the change;
  <sup>machine translation, not official</sup>

  **四**  その変更の日
  <sup>art-149-2/par-3/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-3/item-4</sup>
  the date of the change;
  <sup>machine translation, not official</sup>

  **五**  その変更の理由
  <sup>art-149-2/par-3/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-149-2/par-3/item-5</sup>
  the reason for the change.
  <sup>machine translation, not official</sup>

### 第百五十条（公益法人等又は人格のない社団等の収益事業の開始等の届出） — Notification of Commencement, etc. of Profit-Making Business by Public Interest Corporations, etc. or Associations or Foundations without Juridical Personality
<sup>caption: machine translation, not official</sup>
<sup>art-150 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150</sup>

**第一項**  内国法人である公益法人等又は人格のない社団等は、新たに収益事業を開始した場合には、その開始した日以後二月以内に、次に掲げる事項を記載した届出書にその開始した時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-150/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-1</sup>
If a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation has newly commenced a profit-making business, it must, within two months on or after the day on which it commenced the business, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time of the commencement and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-150/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-1/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-150/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-1/item-2</sup>
  the purpose of its business;
  <sup>machine translation, not official</sup>

  **三**  その収益事業の種類
  <sup>art-150/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-1/item-3</sup>
  the type of the profit-making business;
  <sup>machine translation, not official</sup>

  **四**  その収益事業を開始した日
  <sup>art-150/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-1/item-4</sup>
  the date on which it commenced the profit-making business.
  <sup>machine translation, not official</sup>

**第二項**  公共法人が収益事業を行う公益法人等に該当することとなつた場合には、その該当することとなつた日以後二月以内に、次に掲げる事項を記載した届出書にその該当することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-150/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-2</sup>
If a public service corporation has come to fall under the category of a public interest corporation, etc. conducting a profit-making business, it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-150/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-2/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-150/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-2/item-2</sup>
  the purpose of its business;
  <sup>machine translation, not official</sup>

  **三**  その収益事業の種類
  <sup>art-150/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-2/item-3</sup>
  the type of the profit-making business;
  <sup>machine translation, not official</sup>

  **四**  その該当することとなつた日
  <sup>art-150/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-2/item-4</sup>
  the date on which it came to fall under that category.
  <sup>machine translation, not official</sup>

**第三項**  公共法人又は収益事業を行つていない公益法人等が普通法人又は協同組合等に該当することとなつた場合には、その該当することとなつた日以後二月以内に、次に掲げる事項を記載した届出書にその該当することとなつた時における貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-150/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-3</sup>
If a public service corporation, or a public interest corporation, etc. not conducting a profit-making business, has come to fall under the category of an ordinary corporation or a cooperative, etc., it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-150/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-3/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-150/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-3/item-2</sup>
  the purpose of its business;
  <sup>machine translation, not official</sup>

  **三**  その該当することとなつた日
  <sup>art-150/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-3/item-3</sup>
  the date on which it came to fall under that category.
  <sup>machine translation, not official</sup>

**第四項**  外国法人（人格のない社団等に限る。以下この項及び次項において同じ。）は、第百四十一条各号（課税標準）に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得のうち収益事業から生ずるもの（以下この項及び次項において「特定国内源泉所得」という。）を有することとなつた場合には、その有することとなつた日以後二月以内に、第一項各号に掲げる事項に準ずる事項を記載した届出書にその有することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。ただし、外国法人の特定国内源泉所得に係る所得の金額の全部につき租税条約等の規定（第百四十九条第一項ただし書（外国普通法人となつた旨の届出）に規定する租税条約等の規定をいう。次項において同じ。）により法人税を課さないこととされる場合には、当該届出書を提出することを要しない。
<sup>art-150/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-4</sup>
If a foreign corporation (limited to an association or foundation without juridical personality; hereinafter the same applies in this paragraph and the following paragraph) has come to have, out of the domestic source income specified in the items of Article 141 (Tax Base) according to the category of foreign corporation listed in those items, income arising from a profit-making business (hereinafter referred to as "specified domestic source income" in this paragraph and the following paragraph), it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment; provided, however, that it is not required to submit the report if, pursuant to the provisions of a tax treaty, etc. (meaning the provisions of a tax treaty, etc. prescribed in the proviso to Article 149, paragraph (1) (Notification of Becoming a Foreign Ordinary Corporation); the same applies in the following paragraph), corporation tax is not to be imposed on the whole of the amount of income pertaining to the specified domestic source income of the foreign corporation.
<sup>machine translation, not official</sup>

**第五項**  前項ただし書の規定により同項に規定する届出書の提出を要しないこととされた外国法人が租税条約等の規定により法人税を課さないこととされる特定国内源泉所得以外の特定国内源泉所得を有することとなつた場合には、その有することとなつた日以後二月以内に、第一項各号に掲げる事項に準ずる事項を記載した届出書にその有することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-150/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150/par-5</sup>
If a foreign corporation that has been relieved of the requirement to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have specified domestic source income other than the specified domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

### 第百五十条の二（帳簿書類の備付け等） — Keeping of Books and Documents, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-150-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-2</sup>

**第一項**  普通法人、協同組合等並びに収益事業を行う公益法人等及び人格のない社団等（青色申告書を提出することにつき税務署長の承認を受けているものを除く。次項において「普通法人等」という。）は、財務省令で定めるところにより、帳簿を備え付けてこれにその取引（恒久的施設を有する外国法人にあつては、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。以下この項において同じ。）を財務省令で定める簡易な方法により記録し、かつ、当該帳簿（当該取引に関して作成し、又は受領した書類及び決算に関して作成した書類で財務省令で定めるものを含む。次項において同じ。）を保存しなければならない。
<sup>art-150-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-2/par-1</sup>
Ordinary corporations, cooperatives, etc., and public interest corporations, etc. and associations or foundations without juridical personality that conduct a profit-making business (excluding those that have obtained the approval of the district director for filing a Blue Return; referred to as "ordinary corporations, etc." in the following paragraph) must, as specified by Ministry of Finance Order, keep books, record their transactions (for a foreign corporation having a permanent establishment, including those that fall under internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income); hereinafter the same applies in this paragraph) in those books by a simplified method specified by Ministry of Finance Order, and preserve those books (including documents prepared or received with regard to those transactions and documents prepared with regard to the closing of accounts which are specified by Ministry of Finance Order; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  国税庁、国税局又は税務署の当該職員は、普通法人等の法人税（各対象会計年度の国際最低課税額に対する法人税及び各対象会計年度の国際最低課税残余額に対する法人税を除く。）に関する調査に際しては、前項の帳簿を検査するものとする。ただし、当該帳簿の検査を困難とする事情があるときは、この限りでない。
<sup>art-150-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-2/par-2</sup>
When conducting an examination with regard to the corporation tax of an ordinary corporation, etc. (excluding corporation tax on the international minimum tax amount for each covered fiscal year and corporation tax on the international minimum tax residual amount for each covered fiscal year), the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office is to inspect the books referred to in the preceding paragraph; provided, however, that this does not apply if there are circumstances that make it difficult to inspect those books.
<sup>machine translation, not official</sup>

### 第百五十条の三（特定多国籍企業グループ等に係る報告事項等の提供） — Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-150-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3</sup>

**第一項**  特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この条において同じ。）に属する構成会社等（第八十二条第十三号に規定する構成会社等（以下この条において「構成会社等」という。）をいい、その所在地国（第八十二条第七号に規定する所在地国をいう。以下この条において同じ。）が我が国であるものに限る。）である内国法人又は当該特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号に規定する恒久的施設等をいい、その所在地国が我が国であるものに限る。第四項において同じ。）を有する構成会社等である外国法人（以下この条において「グループ国際最低課税額等報告対象法人」という。）は、当該特定多国籍企業グループ等の各対象会計年度に係る次に掲げる事項（次項、第三項及び第九項並びに第百六十条（罰則）において「グループ国際最低課税額等報告事項等」という。）を、当該各対象会計年度終了の日の翌日から一年三月以内に、財務省令で定めるところにより、電子情報処理組織を使用する方法（財務省令で定めるところによりあらかじめ税務署長に届け出て行う国税庁の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）とその提供を行う法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織を使用する方法として財務省令で定める方法をいう。以下この条及び第百六十二条（罰則）において同じ。）により、当該グループ国際最低課税額等報告対象法人の納税地の所轄税務署長に提供しなければならない。
<sup>art-150-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-1</sup>
A domestic corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) (hereinafter referred to as a "constituent entity" in this Article), limited to one whose country of location (meaning the country of location prescribed in Article 82, item (vii); hereinafter the same applies in this Article) is Japan) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) (Definitions); hereinafter the same applies in this Article), or a foreign corporation that is a constituent entity having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in Article 82, item (vi), limited to one whose country of location is Japan; the same applies in paragraph (4)) belonging to that specified multinational enterprise group, etc. (hereinafter referred to as a "group international minimum tax reporting corporation" in this Article) must provide the following matters pertaining to each covered fiscal year of that specified multinational enterprise group, etc. (referred to as "group international minimum tax report items, etc." in the following paragraph, paragraphs (3) and (9), and Article 160 (Penal Provisions)) to the competent district director with jurisdiction over the place for tax payment of that group international minimum tax reporting corporation, within one year and three months from the day following the last day of that covered fiscal year, as specified by Ministry of Finance Order, by a method using an electronic data processing system (meaning the method specified by Ministry of Finance Order as a method using an electronic data processing system that connects, via a telecommunications line, a computer (including an input-output device; hereinafter the same applies in this paragraph) used by the National Tax Agency, the use of which is notified to the district director in advance as specified by Ministry of Finance Order, with a computer used by the corporation making the provision; hereinafter the same applies in this Article and Article 162 (Penal Provisions)).
<sup>machine translation, not official</sup>

  **一**  次に掲げる場合の区分に応じそれぞれ次に定める事項
  <sup>art-150-3/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-1/item-1</sup>
  the matters specified in (a) or (b) below according to the categories of cases listed therein:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる場合以外の場合　当該特定多国籍企業グループ等の最終親会社等（第八十二条第十号に規定する最終親会社等をいう。第三項及び第四項第一号において同じ。）の名称、当該特定多国籍企業グループ等に属する構成会社等の所在地国ごとの第八十二条の三第二項第一号イ（３）（国際最低課税額）に規定する国別実効税率の水準その他の財務省令で定める事項
    <sup>art-150-3/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-1/item-1/sub-1</sup>
    a case other than the case listed in (b): the name of the ultimate parent company, etc. of that specified multinational enterprise group, etc. (meaning an ultimate parent company, etc. prescribed in Article 82, item (x); the same applies in paragraph (3) and paragraph (4), item (i)), the level of the effective tax rate by country prescribed in Article 82-3, paragraph (2), item (i), (a), (3) (International Minimum Tax Amount) for each country of location of the constituent entities belonging to that specified multinational enterprise group, etc., and other matters specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

    **ロ**  当該グループ国際最低課税額等報告対象法人が各対象会計年度の国際最低課税額に対する法人税又は各対象会計年度の国際最低課税残余額に対する法人税を課することとされるものとして財務省令で定める構成会社等に該当する場合　イに定める事項及び当該特定多国籍企業グループ等の第八十二条の三第一項に規定するグループ国際最低課税額に関する事項として財務省令で定める事項
    <sup>art-150-3/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-1/item-1/sub-2</sup>
    the case where that group international minimum tax reporting corporation falls under a constituent entity specified by Ministry of Finance Order as one on which corporation tax on the international minimum tax amount for each covered fiscal year or corporation tax on the international minimum tax residual amount for each covered fiscal year is to be imposed: the matters specified in (a) and the matters specified by Ministry of Finance Order as matters concerning the group international minimum tax amount prescribed in Article 82-3, paragraph (1) for that specified multinational enterprise group, etc.;
    <sup>machine translation, not official</sup>

  **二**  第八十二条の二第一項（除外会社等に関する特例）、第八十二条の三第六項から第九項まで、第十二項若しくは第十三項（これらの規定（同条第九項を除く。）を同条第十四項において準用する場合を含む。）又は第八十二条の十一第四項（国際最低課税残余額）の規定その他政令で定める規定の適用を受けようとする旨
  <sup>art-150-3/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-1/item-2</sup>
  the fact that it intends to receive the application of the provisions of Article 82-2, paragraph (1) (Special Provisions for Excluded Entities, etc.), Article 82-3, paragraphs (6) through (9), (12) or (13) (including the case where those provisions (excluding paragraph (9) of that Article) are applied mutatis mutandis pursuant to paragraph (14) of that Article), or Article 82-11, paragraph (4) (International Minimum Tax Residual Amount), or any other provisions specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **三**  第八十二条の二第一項の規定その他政令で定める規定の適用を受けることをやめようとする旨
  <sup>art-150-3/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-1/item-3</sup>
  the fact that it intends to stop receiving the application of the provisions of Article 82-2, paragraph (1) or any other provisions specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定により同項の特定多国籍企業グループ等に係るグループ国際最低課税額等報告事項等を提供しなければならないこととされる法人が複数ある場合において、同項の各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該法人のうちいずれか一の法人がこれらの法人を代表して同項の規定によるグループ国際最低課税額等報告事項等を提供する法人の名称その他の財務省令で定める事項を当該一の法人の納税地の所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定によるグループ国際最低課税額等報告事項等を代表して提供するものとされた法人以外の法人は、同項の規定によるグループ国際最低課税額等報告事項等を提供することを要しない。この場合において、当該代表して提供するものとされた法人に係る同項の規定の適用については、同項中「（次項」とあるのは、「（次項前段の規定により当該事項を提供することを要しないこととされる法人に係る当該事項を含む。同項」とする。
<sup>art-150-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-2</sup>
If there are two or more corporations that are required under the provisions of the preceding paragraph to provide the group international minimum tax report items, etc. pertaining to the specified multinational enterprise group, etc. referred to in that paragraph, and any one of those corporations, on behalf of those corporations, has provided the name of the corporation that is to provide the group international minimum tax report items, etc. under the provisions of that paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment of that one corporation, within one year and three months from the day following the last day of each covered fiscal year referred to in that paragraph, by a method using an electronic data processing system, the corporations other than the corporation designated to provide the group international minimum tax report items, etc. under the provisions of that paragraph on their behalf are not required to provide the group international minimum tax report items, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph. In this case, with regard to the application of the provisions of that paragraph to the corporation designated to provide them on behalf of the others, the phrase "(referred to as 'group international minimum tax report items, etc.' in the following paragraph" in that paragraph is deemed to be replaced with "(including those matters pertaining to the corporations that are not required to provide those matters pursuant to the provisions of the first sentence of the following paragraph; referred to as 'group international minimum tax report items, etc.' in that paragraph".
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、特定多国籍企業グループ等の最終親会社等（指定提供会社等（特定多国籍企業グループ等の最終親会社等以外のいずれか一の構成会社等で、当該特定多国籍企業グループ等のグループ国際最低課税額等報告事項等に相当する事項及び次項に規定するグループ国内最低課税額報告事項等に相当する事項を当該構成会社等の所在地国の租税に関する法令を執行する当局に提供するものとして当該最終親会社等が指定したものをいう。以下この項において同じ。）を指定した場合には、指定提供会社等。第六項及び第七項において同じ。）の所在地国の租税に関する法令を執行する当局が当該特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該特定多国籍企業グループ等のグループ国際最低課税額等報告対象法人が第一項の規定により提供することとされているものの全部を含むものに限る。）に相当する情報の提供を我が国に対して行うことができると認められる場合として政令で定める場合に該当するときは、適用しない。
<sup>art-150-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-3</sup>
The provisions of the preceding two paragraphs do not apply if the case falls under the case specified by Cabinet Order as a case in which the authority enforcing the laws and regulations on taxation of the country of location of the ultimate parent company, etc. of a specified multinational enterprise group, etc. (or, if the ultimate parent company, etc. has designated a designated filing entity (meaning any one constituent entity other than the ultimate parent company, etc. of the specified multinational enterprise group, etc. which the ultimate parent company, etc. has designated as the entity that is to provide matters equivalent to the group international minimum tax report items, etc. of the specified multinational enterprise group, etc. and matters equivalent to the group domestic minimum tax report items, etc. prescribed in the following paragraph to the authority enforcing the laws and regulations on taxation of the country of location of that constituent entity; hereinafter the same applies in this paragraph), the designated filing entity; the same applies in paragraphs (6) and (7)) is found to be able to provide Japan with information equivalent to the group international minimum tax report items, etc. pertaining to each covered fiscal year of the specified multinational enterprise group, etc. (limited to those that include all of the items that the group international minimum tax reporting corporations of the specified multinational enterprise group, etc. are to provide pursuant to the provisions of paragraph (1)).
<sup>machine translation, not official</sup>

**第四項**  グループ国内最低課税額報告対象法人（特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）である内国法人若しくは過去対象会計年度（第八十二条第三十二号に規定する過去対象会計年度をいう。以下この項において同じ。）において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人で報告対象会計年度（この項、第七項又は第九項の規定の適用に係る対象会計年度をいう。以下この項において同じ。）において当該構成会社等でないもの（当該報告対象会計年度に係る第八十二条の十九第一項（国内最低課税額）に規定する国内最低課税額を有するものに限る。）若しくは当該特定多国籍企業グループ等に係る第八十二条第十五号に規定する共同支配会社等（その所在地国が我が国であるものに限る。）である内国法人若しくは過去対象会計年度において当該特定多国籍企業グループ等に係る同号に規定する共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該報告対象会計年度において当該共同支配会社等でないもの（当該報告対象会計年度に係る同項に規定する国内最低課税額を有するものに限る。）又は当該特定多国籍企業グループ等に属する恒久的施設等を有する構成会社等である外国法人若しくは過去対象会計年度において当該特定多国籍企業グループ等に属する恒久的施設等を有する構成会社等であつた外国法人で当該報告対象会計年度において当該構成会社等でないもの（当該報告対象会計年度に係る第百四十五条の六第一項（国内最低課税額）に規定する国内最低課税額を有するものに限る。）若しくは当該特定多国籍企業グループ等に係る恒久的施設等を有する同号に規定する共同支配会社等である外国法人若しくは過去対象会計年度において当該特定多国籍企業グループ等に係る恒久的施設等を有する同号に規定する共同支配会社等であつた外国法人で当該報告対象会計年度において当該共同支配会社等でないもの（当該報告対象会計年度に係る同項に規定する国内最低課税額を有するものに限る。）をいう。以下この項、第七項及び第九項において同じ。）は、当該特定多国籍企業グループ等の各対象会計年度に係る次に掲げる事項（次項、第六項及び第九項並びに第百六十条において「グループ国内最低課税額報告事項等」という。）を、当該各対象会計年度終了の日の翌日から一年三月以内に、財務省令で定めるところにより、電子情報処理組織を使用する方法により、当該グループ国内最低課税額報告対象法人の納税地の所轄税務署長に提供しなければならない。
<sup>art-150-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-4</sup>
A group domestic minimum tax reporting corporation (meaning a domestic corporation that is a constituent entity (limited to one whose country of location is Japan) belonging to a specified multinational enterprise group, etc.; a domestic corporation that was a constituent entity (limited to one whose country of location is Japan) belonging to that specified multinational enterprise group, etc. in a past covered fiscal year (meaning a past covered fiscal year prescribed in Article 82, item (xxxii); hereinafter the same applies in this paragraph) and that is not such a constituent entity in the reporting fiscal year (meaning the covered fiscal year to which the provisions of this paragraph, paragraph (7) or paragraph (9) are applied; hereinafter the same applies in this paragraph) (limited to one that has a domestic minimum tax amount prescribed in Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) for that reporting fiscal year); a domestic corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (limited to one whose country of location is Japan) pertaining to that specified multinational enterprise group, etc.; a domestic corporation that was a jointly controlled entity, etc. prescribed in that item (limited to one whose country of location is Japan) pertaining to that specified multinational enterprise group, etc. in a past covered fiscal year and that is not such a jointly controlled entity, etc. in that reporting fiscal year (limited to one that has a domestic minimum tax amount prescribed in that paragraph for that reporting fiscal year); a foreign corporation that is a constituent entity having a permanent establishment, etc. belonging to that specified multinational enterprise group, etc.; a foreign corporation that was a constituent entity having a permanent establishment, etc. belonging to that specified multinational enterprise group, etc. in a past covered fiscal year and that is not such a constituent entity in that reporting fiscal year (limited to one that has a domestic minimum tax amount prescribed in Article 145-6, paragraph (1) (Domestic Minimum Tax Amount) for that reporting fiscal year); a foreign corporation that is a jointly controlled entity, etc. prescribed in that item having a permanent establishment, etc. pertaining to that specified multinational enterprise group, etc.; or a foreign corporation that was a jointly controlled entity, etc. prescribed in that item having a permanent establishment, etc. pertaining to that specified multinational enterprise group, etc. in a past covered fiscal year and that is not such a jointly controlled entity, etc. in that reporting fiscal year (limited to one that has a domestic minimum tax amount prescribed in that paragraph for that reporting fiscal year); hereinafter the same applies in this paragraph, paragraph (7) and paragraph (9)) must provide the following matters pertaining to each covered fiscal year of that specified multinational enterprise group, etc. (referred to as "group domestic minimum tax report items, etc." in the following paragraph, paragraphs (6) and (9), and Article 160) to the competent district director with jurisdiction over the place for tax payment of that group domestic minimum tax reporting corporation, within one year and three months from the day following the last day of that covered fiscal year, as specified by Ministry of Finance Order, by a method using an electronic data processing system.
<sup>machine translation, not official</sup>

  **一**  当該特定多国籍企業グループ等の最終親会社等の名称、当該特定多国籍企業グループ等に属する構成会社等の所在地国の名称その他の財務省令で定める事項及び当該特定多国籍企業グループ等に係る第八十二条の十九第一項又は第百四十五条の六第一項に規定する国内最低課税額に関する事項として財務省令で定める事項
  <sup>art-150-3/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-4/item-1</sup>
  the name of the ultimate parent company, etc. of that specified multinational enterprise group, etc., the names of the countries of location of the constituent entities belonging to that specified multinational enterprise group, etc. and other matters specified by Ministry of Finance Order, and the matters specified by Ministry of Finance Order as matters concerning the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) or Article 145-6, paragraph (1) pertaining to that specified multinational enterprise group, etc.;
  <sup>machine translation, not official</sup>

  **二**  第八十二条の二第一項、第八十二条の十九第八項、第九項、第十二項若しくは第十三項（これらの規定（同条第九項を除く。）を同条第十五項において準用する場合を含む。以下この号において同じ。）又は第百四十五条の六第二項若しくは第三項の規定により第八十二条の十九第八項、第九項、第十二項若しくは第十三項の規定に準じて計算する場合における同条第八項、第九項、第十二項若しくは第十三項の規定その他政令で定める規定の適用を受けようとする旨
  <sup>art-150-3/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-4/item-2</sup>
  the fact that it intends to receive the application of the provisions of Article 82-2, paragraph (1), Article 82-19, paragraph (8), (9), (12) or (13) (including the case where those provisions (excluding paragraph (9) of that Article) are applied mutatis mutandis pursuant to paragraph (15) of that Article; hereinafter the same applies in this item), or the provisions of paragraph (8), (9), (12) or (13) of that Article in the case where the calculation is made in accordance with the provisions of Article 82-19, paragraph (8), (9), (12) or (13) pursuant to the provisions of Article 145-6, paragraph (2) or (3), or any other provisions specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **三**  第八十二条の二第一項の規定その他政令で定める規定の適用を受けることをやめようとする旨
  <sup>art-150-3/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-4/item-3</sup>
  the fact that it intends to stop receiving the application of the provisions of Article 82-2, paragraph (1) or any other provisions specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第五項**  前項の規定により同項の特定多国籍企業グループ等に係るグループ国内最低課税額報告事項等を提供しなければならないこととされる法人が複数ある場合において、同項の各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該法人のうちいずれか一の法人がこれらの法人を代表して同項の規定によるグループ国内最低課税額報告事項等を提供する法人の名称その他の財務省令で定める事項を当該一の法人の納税地の所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定によるグループ国内最低課税額報告事項等を代表して提供するものとされた法人以外の法人は、同項の規定によるグループ国内最低課税額報告事項等を提供することを要しない。
<sup>art-150-3/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-5</sup>
If there are two or more corporations that are required under the provisions of the preceding paragraph to provide the group domestic minimum tax report items, etc. pertaining to the specified multinational enterprise group, etc. referred to in that paragraph, and any one of those corporations, on behalf of those corporations, has provided the name of the corporation that is to provide the group domestic minimum tax report items, etc. under the provisions of that paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment of that one corporation, within one year and three months from the day following the last day of each covered fiscal year referred to in that paragraph, by a method using an electronic data processing system, the corporations other than the corporation designated to provide the group domestic minimum tax report items, etc. under the provisions of that paragraph on their behalf are not required to provide the group domestic minimum tax report items, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第六項**  前二項の規定は、特定多国籍企業グループ等の最終親会社等の所在地国の租税に関する法令を執行する当局が当該特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等に相当する情報の提供を我が国に対して行うことができると認められる場合として政令で定める場合に該当するときは、適用しない。
<sup>art-150-3/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-6</sup>
The provisions of the preceding two paragraphs do not apply if the case falls under the case specified by Cabinet Order as a case in which the authority enforcing the laws and regulations on taxation of the country of location of the ultimate parent company, etc. of a specified multinational enterprise group, etc. is found to be able to provide Japan with information equivalent to the group domestic minimum tax report items, etc. pertaining to each covered fiscal year of the specified multinational enterprise group, etc.
<sup>machine translation, not official</sup>

**第七項**  第三項の規定の適用を受けるグループ国際最低課税額等報告対象法人又は前項の規定の適用を受けるグループ国内最低課税額報告対象法人は、第三項又は前項の特定多国籍企業グループ等の各対象会計年度に係る最終親会社等届出事項（特定多国籍企業グループ等の最終親会社等に関する情報として財務省令で定める事項をいう。次項及び第九項において同じ。）を、当該各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該グループ国際最低課税額等報告対象法人又は当該グループ国内最低課税額報告対象法人の納税地の所轄税務署長に提供しなければならない。
<sup>art-150-3/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-7</sup>
A group international minimum tax reporting corporation to which the provisions of paragraph (3) apply or a group domestic minimum tax reporting corporation to which the provisions of the preceding paragraph apply must provide the notification items on the ultimate parent company, etc. (meaning the matters specified by Ministry of Finance Order as information on the ultimate parent company, etc. of a specified multinational enterprise group, etc.; the same applies in the following paragraph and paragraph (9)) pertaining to each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (3) or the preceding paragraph to the competent district director with jurisdiction over the place for tax payment of that group international minimum tax reporting corporation or that group domestic minimum tax reporting corporation, within one year and three months from the day following the last day of that covered fiscal year, by a method using an electronic data processing system.
<sup>machine translation, not official</sup>

**第八項**  前項の規定により同項の特定多国籍企業グループ等に係る最終親会社等届出事項を提供しなければならないこととされる法人が複数ある場合において、同項の各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による最終親会社等届出事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人の納税地の所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による最終親会社等届出事項を代表して提供するものとされた法人以外の法人は、同項の規定による最終親会社等届出事項を提供することを要しない。
<sup>art-150-3/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-8</sup>
If there are two or more corporations that are required under the provisions of the preceding paragraph to provide the notification items on the ultimate parent company, etc. pertaining to the specified multinational enterprise group, etc. referred to in that paragraph, and any one of those corporations, on behalf of those corporations, has provided the name of the corporation that is to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment of that one corporation, within one year and three months from the day following the last day of each covered fiscal year referred to in that paragraph, by a method using an electronic data processing system, the corporations other than the corporation designated to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on their behalf are not required to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第九項**  グループ国際最低課税額等報告対象法人又はグループ国内最低課税額報告対象法人が最初に第一項、第四項又は第七項の規定により特定多国籍企業グループ等の対象会計年度に係るグループ国際最低課税額等報告事項等、グループ国内最低課税額報告事項等又は最終親会社等届出事項を提供しなければならないこととされる場合（当該対象会計年度前のいずれかの対象会計年度につき当該特定多国籍企業グループ等に属する構成会社等であつた他の法人又は当該特定多国籍企業グループ等に係る第八十二条第十五号に規定する共同支配会社等であつた他の法人がこれらの規定により当該特定多国籍企業グループ等に係るグループ国際最低課税額等報告事項等、グループ国内最低課税額報告事項等又は最終親会社等届出事項を提供しなければならないこととされていた場合を除く。）における第一項、第二項、第四項、第五項及び前二項の規定の適用については、これらの規定中「一年三月」とあるのは、「一年六月」とする。
<sup>art-150-3/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-9</sup>
With regard to the application of the provisions of paragraphs (1), (2), (4) and (5) and the preceding two paragraphs in the case where a group international minimum tax reporting corporation or a group domestic minimum tax reporting corporation is, for the first time, required under the provisions of paragraph (1), (4) or (7) to provide the group international minimum tax report items, etc., the group domestic minimum tax report items, etc. or the notification items on the ultimate parent company, etc. pertaining to a covered fiscal year of a specified multinational enterprise group, etc. (excluding the case where, for any covered fiscal year before that covered fiscal year, another corporation that was a constituent entity belonging to that specified multinational enterprise group, etc. or another corporation that was a jointly controlled entity, etc. prescribed in Article 82, item (xv) pertaining to that specified multinational enterprise group, etc. was required under those provisions to provide the group international minimum tax report items, etc., the group domestic minimum tax report items, etc. or the notification items on the ultimate parent company, etc. pertaining to that specified multinational enterprise group, etc.), the phrase "one year and three months" in those provisions is deemed to be replaced with "one year and six months".
<sup>machine translation, not official</sup>

**第十項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-150-3/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-150-3/par-10</sup>
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百五十一条（通算法人の電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System by Group Tax Sharing Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-151 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-151</sup>

**第一項**  通算親法人が、他の通算法人の第七十五条の四第一項（電子情報処理組織による申告）に規定する法人税の申告に関する事項の処理として、同項に規定する申告書記載事項又は添付書類記載事項を、財務省令で定めるところにより、同項に規定する方法により提供した場合には、当該他の通算法人は、当該申告書記載事項又は添付書類記載事項を同項に定めるところにより提供したものとみなす。
<sup>art-151/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-151/par-1</sup>
If a group tax sharing parent corporation, in processing the matters concerning the filing of a corporation tax return prescribed in Article 75-4, paragraph (1) (Filing of Returns via Electronic Data Processing System) for another group tax sharing corporation, has provided the return entry matters or attached document entry matters prescribed in that paragraph by the method prescribed in that paragraph, as specified by Ministry of Finance Order, that other group tax sharing corporation is deemed to have provided those return entry matters or attached document entry matters as prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、同項の通算親法人が同項に規定する事項の処理に際し財務省令で定めるところにより当該通算親法人の名称を明らかにする措置を講じたときは、同項の他の通算法人は、同項の法人税の申告について第七十五条の四第五項に規定する措置を講じたものとみなす。
<sup>art-151/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-151/par-2</sup>
In the case referred to in the preceding paragraph, if the group tax sharing parent corporation referred to in that paragraph has, in processing the matters prescribed in that paragraph, taken measures to make the name of that group tax sharing parent corporation clear as specified by Ministry of Finance Order, the other group tax sharing corporation referred to in that paragraph is deemed to have taken the measures prescribed in Article 75-4, paragraph (5) with regard to the filing of the corporation tax return referred to in that paragraph.
<sup>machine translation, not official</sup>

### 第百五十二条（連帯納付の責任） — Joint and Several Liability for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-152 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-152</sup>

**第一項**  通算法人は、他の通算法人の各事業年度の所得に対する法人税（当該通算法人と当該他の通算法人との間に通算完全支配関係がある期間内に納税義務が成立したものに限る。）について、連帯納付の責めに任ずる。
<sup>art-152/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-152/par-1</sup>
A group tax sharing corporation is jointly and severally liable for the payment of the corporation tax on income for each business year of another group tax sharing corporation (limited to that for which the tax liability became established during a period in which there is a group tax sharing full controlling interest between the group tax sharing corporation and the other group tax sharing corporation).
<sup>machine translation, not official</sup>

**第二項**  前項に規定する法人税を同項の通算法人から徴収する場合における国税通則法第四十三条第一項（国税の徴収の所轄庁）の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第百五十二条第一項（連帯納付の責任）に規定する通算法人の同項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該通算法人の法人税の納税地」とする。
<sup>art-152/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-152/par-2</sup>
With regard to the application of the provisions of Article 43, paragraph (1) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from the group tax sharing corporation referred to in that paragraph, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (1) (Joint and Several Liability for Payment) of the Corporation Tax Act of a group tax sharing corporation prescribed in that paragraph", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of the corporation tax of that group tax sharing corporation".
<sup>machine translation, not official</sup>

**第三項**  第四条の四第二項（受託者が二以上ある法人課税信託）の規定により同項の法人課税信託の信託事務を主宰する受託者（以下この条において「主宰受託者」という。）が納めるものとされる法人税については、当該法人課税信託の主宰受託者以外の受託者は、その法人税について、連帯納付の責めに任ずる。
<sup>art-152/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-152/par-3</sup>
With regard to corporation tax that the trustee presiding over the trust affairs of a trust subject to corporate taxation referred to in Article 4-4, paragraph (2) (Trusts Subject to Corporate Taxation with Two or More Trustees) (hereinafter referred to as the "presiding trustee" in this Article) is to pay pursuant to the provisions of that paragraph, the trustees other than the presiding trustee of that trust subject to corporate taxation are jointly and severally liable for the payment of that corporation tax.
<sup>machine translation, not official</sup>

**第四項**  前項に規定する法人税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第二条第二十九号の二（定義）に規定する法人課税信託の同法第百五十二条第三項（連帯納付の責任）に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同条第三項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該連帯受託者が当該法人課税信託の主宰受託者であつたとした場合における当該法人税の納税地」とする。
<sup>art-152/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-152/par-4</sup>
With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from a trustee other than the presiding trustee, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (3) of the Corporation Tax Act of a trustee other than the presiding trustee prescribed in paragraph (3) of that Article (Joint and Several Liability for Payment) (hereinafter referred to as the 'presiding trustee' in this paragraph) of a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 (Definitions) of that Act (such a trustee is hereinafter referred to as a 'jointly liable trustee' in this paragraph)", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of that corporation tax if that jointly liable trustee were the presiding trustee of that trust subject to corporate taxation".
<sup>machine translation, not official</sup>

### 第百五十三条から第百五十七条まで  〔削除 / repealed〕
<sup>art-153-to-157 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-153-to-157</sup>

**第一項**  削除
<sup>art-153-to-157/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-153-to-157/par-1</sup>

### 第百五十八条（附加税の禁止） — Prohibition of Surtaxes
<sup>caption: machine translation, not official</sup>
<sup>art-158 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-158</sup>

**第一項**  地方公共団体は、法人税の附加税を課することができない。
<sup>art-158/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-158/par-1</sup>
A local government may not impose a surtax on corporation tax.
<sup>machine translation, not official</sup>

## 第五編　罰則 — Part V Penal Provisions
<sup>heading: machine translation, not official</sup>
<sup>pt-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#pt-5</sup>

### 第百五十九条
<sup>art-159 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-159</sup>

**第一項**  偽りその他不正の行為により、第七十四条第一項第二号（確定申告）に規定する法人税の額（第六十八条（所得税額の控除）又は第六十九条（外国税額の控除）の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした法人税の額）、第八十二条の六第一項第二号（国際最低課税額に係る確定申告）に規定する法人税の額、第八十二条の十四第一項第二号（国際最低課税残余額に係る確定申告）（第百四十五条の五（申告及び納付等）において準用する場合を含む。）に規定する法人税の額、第八十二条の二十二第一項第二号（国内最低課税額に係る確定申告）（第百四十五条の九（申告及び納付等）において準用する場合を含む。）に規定する法人税の額、第八十九条第二号（退職年金等積立金に係る確定申告）（第百四十五条の十三（申告及び納付）において準用する場合を含む。）に規定する法人税の額若しくは第百四十四条の六第一項第三号若しくは第四号（確定申告）に規定する法人税の額（第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条の規定又は第百四十四条の二（外国法人に係る外国税額の控除）の規定により控除をされるべき金額がある場合には、同項第三号又は第四号の規定による計算をこれらの規定を適用しないでした法人税の額）若しくは第百四十四条の六第二項第二号に規定する法人税の額（第百四十四条において準用する第六十八条の規定により控除をされるべき金額がある場合には、同号の規定による計算を同条の規定を適用しないでした法人税の額）につき法人税を免れ、又は第八十条第十項（欠損金の繰戻しによる還付）（第百四十四条の十三第十三項（欠損金の繰戻しによる還付）において準用する場合を含む。）の規定による法人税の還付を受けた場合には、法人の代表者（人格のない社団等の管理人及び法人課税信託の受託者である個人を含む。以下第百六十二条までにおいて同じ。）、代理人、使用人その他の従業者（当該法人が通算法人である場合には、他の通算法人の代表者、代理人、使用人その他の従業者を含む。第百六十三条第一項（罰則）において同じ。）でその違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
<sup>art-159/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-159/par-1</sup>
If, by deception or other wrongful act, corporation tax is evaded on the amount of corporation tax prescribed in Article 74, paragraph (1), item (ii) (Final Returns) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 (Income Tax Credit) or Article 69 (Foreign Tax Credit), the amount of corporation tax calculated as under that item without applying those provisions), the amount of corporation tax prescribed in Article 82-6, paragraph (1), item (ii) (Final Returns for International Minimum Tax Amount), the amount of corporation tax prescribed in Article 82-14, paragraph (1), item (ii) (Final Returns for International Minimum Tax Residual Amount) (including as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment, etc.)), the amount of corporation tax prescribed in Article 82-22, paragraph (1), item (ii) (Final Returns for Domestic Minimum Tax Amount) (including as applied mutatis mutandis pursuant to Article 145-9 (Filing of Returns and Payment, etc.)), the amount of corporation tax prescribed in Article 89, item (ii) (Final Returns for Retirement Pension Funds) (including as applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)), or the amount of corporation tax prescribed in Article 144-6, paragraph (1), item (iii) or (iv) (Final Returns) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) or the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations), the amount of corporation tax calculated as under item (iii) or (iv) of that paragraph without applying those provisions) or the amount of corporation tax prescribed in Article 144-6, paragraph (2), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount of corporation tax calculated as under that item without applying that Article), or if a refund of corporation tax is received under the provisions of Article 80, paragraph (10) (Refund by Carryback of Loss) (including as applied mutatis mutandis pursuant to Article 144-13, paragraph (13) (Refund by Carryback of Loss)), the representative of the corporation (including the administrator of an association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation; hereinafter the same applies up to Article 162), or an agent, employee or other worker of the corporation (if the corporation is a group tax sharing corporation, including the representative, an agent, employee or other worker of another group tax sharing corporation; the same applies in Article 163, paragraph (1) (Penal Provisions)), who committed the violation is punished by imprisonment for 10 years or less or a fine of 10,000,000 yen or less, or both.
<sup>machine translation, not official</sup>

**第二項**  前項の免れた法人税の額又は同項の還付を受けた法人税の額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその免れた法人税の額又は還付を受けた法人税の額に相当する金額以下とすることができる。
<sup>art-159/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-159/par-2</sup>
If the amount of corporation tax evaded or the amount of corporation tax refunded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount of corporation tax evaded or the amount of corporation tax refunded.
<sup>machine translation, not official</sup>

**第三項**  第一項に規定するもののほか、第七十四条第一項、第八十二条の六第一項、第八十二条の十四第一項（第百四十五条の五において準用する場合を含む。）、第八十二条の二十二第一項（第百四十五条の九において準用する場合を含む。）、第八十九条（第百四十五条の十三において準用する場合を含む。）又は第百四十四条の六第一項若しくは第二項の規定による申告書をその提出期限までに提出しないことにより、第七十四条第一項第二号に規定する法人税の額（第六十八条又は第六十九条の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした法人税の額）、第八十二条の六第一項第二号に規定する法人税の額、第八十二条の十四第一項第二号（第百四十五条の五において準用する場合を含む。）に規定する法人税の額、第八十二条の二十二第一項第二号（第百四十五条の九において準用する場合を含む。）に規定する法人税の額、第八十九条第二号（第百四十五条の十三において準用する場合を含む。）に規定する法人税の額又は第百四十四条の六第一項第三号若しくは第四号に規定する法人税の額（第百四十四条において準用する第六十八条の規定又は第百四十四条の二の規定により控除をされるべき金額がある場合には、同項第三号又は第四号の規定による計算をこれらの規定を適用しないでした法人税の額）若しくは第百四十四条の六第二項第二号に規定する法人税の額（第百四十四条において準用する第六十八条の規定により控除をされるべき金額がある場合には、同号の規定による計算を同条の規定を適用しないでした法人税の額）につき法人税を免れた場合には、法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
<sup>art-159/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-159/par-3</sup>
Beyond what is provided for in paragraph (1), if, by failing to file a return under the provisions of Article 74, paragraph (1), Article 82-6, paragraph (1), Article 82-14, paragraph (1) (including as applied mutatis mutandis pursuant to Article 145-5), Article 82-22, paragraph (1) (including as applied mutatis mutandis pursuant to Article 145-9), Article 89 (including as applied mutatis mutandis pursuant to Article 145-13) or Article 144-6, paragraph (1) or (2) by its due date for filing, corporation tax is evaded on the amount of corporation tax prescribed in Article 74, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 or Article 69, the amount of corporation tax calculated as under that item without applying those provisions), the amount of corporation tax prescribed in Article 82-6, paragraph (1), item (ii), the amount of corporation tax prescribed in Article 82-14, paragraph (1), item (ii) (including as applied mutatis mutandis pursuant to Article 145-5), the amount of corporation tax prescribed in Article 82-22, paragraph (1), item (ii) (including as applied mutatis mutandis pursuant to Article 145-9), the amount of corporation tax prescribed in Article 89, item (ii) (including as applied mutatis mutandis pursuant to Article 145-13), or the amount of corporation tax prescribed in Article 144-6, paragraph (1), item (iii) or (iv) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 or the provisions of Article 144-2, the amount of corporation tax calculated as under item (iii) or (iv) of that paragraph without applying those provisions) or the amount of corporation tax prescribed in Article 144-6, paragraph (2), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount of corporation tax calculated as under that item without applying that Article), the representative, agent, employee or other worker of the corporation who committed the violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
<sup>machine translation, not official</sup>

**第四項**  前項の免れた法人税の額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた法人税の額に相当する金額以下とすることができる。
<sup>art-159/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-159/par-4</sup>
If the amount of corporation tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of corporation tax evaded.
<sup>machine translation, not official</sup>

### 第百六十条
<sup>art-160 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-160</sup>

**第一項**  正当な理由がなくて、第七十四条第一項（確定申告）、第八十二条の六第一項（国際最低課税額に係る確定申告）、第八十二条の十四第一項（国際最低課税残余額に係る確定申告）（第百四十五条の五（申告及び納付等）において準用する場合を含む。）、第八十二条の二十二第一項（国内最低課税額に係る確定申告）（第百四十五条の九（申告及び納付等）において準用する場合を含む。）、第八十九条（退職年金等積立金に係る確定申告）（第百四十五条の十三（申告及び納付）において準用する場合を含む。）若しくは第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書をその提出期限までに提出せず、又は第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）の規定によるグループ国際最低課税額等報告事項等若しくは同条第四項の規定によるグループ国内最低課税額報告事項等をその提供の期限までに提供しなかつた場合には、法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
<sup>art-160/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-160/par-1</sup>
If, without justifiable grounds, a return under the provisions of Article 74, paragraph (1) (Final Returns), Article 82-6, paragraph (1) (Final Returns for International Minimum Tax Amount), Article 82-14, paragraph (1) (Final Returns for International Minimum Tax Residual Amount) (including as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment, etc.)), Article 82-22, paragraph (1) (Final Returns for Domestic Minimum Tax Amount) (including as applied mutatis mutandis pursuant to Article 145-9 (Filing of Returns and Payment, etc.)), Article 89 (Final Returns for Retirement Pension Funds) (including as applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)) or Article 144-6, paragraph (1) or (2) (Final Returns) is not filed by its due date for filing, or the group international minimum tax report items, etc. under the provisions of Article 150-3, paragraph (1) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) or the group domestic minimum tax report items, etc. under the provisions of paragraph (4) of that Article are not provided by the deadline for their provision, the representative, agent, employee or other worker of the corporation who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be waived depending on the circumstances.
<sup>machine translation, not official</sup>

### 第百六十一条  〔削除 / repealed〕
<sup>art-161 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-161</sup>

**第一項**  削除
<sup>art-161/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-161/par-1</sup>

### 第百六十二条
<sup>art-162 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-162</sup>

**第一項**  第七十一条第一項（中間申告）の規定による申告書で第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したもの、第八十八条（退職年金等積立金に係る中間申告）（第百四十五条の十三（申告及び納付）において準用する場合を含む。）の規定による申告書若しくは第百四十四条の三第一項（中間申告）の規定による申告書で第百四十四条の四第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したもの若しくは第百四十四条の三第二項の規定による申告書で第百四十四条の四第二項各号に掲げる事項を記載したもの（当該申告書に係る期限後申告書を含む。）に偽りの記載をして税務署長に提出した場合又は第百五十条の三第一項若しくは第四項（特定多国籍企業グループ等に係る報告事項等の提供）の規定による電子情報処理組織を使用する方法により偽りの事項を税務署長に提供した場合の法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-162/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-162/par-1</sup>
If a return under the provisions of Article 71, paragraph (1) (Interim Return) that states the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), a return under the provisions of Article 88 (Interim Returns for Retirement Pension Funds) (including as applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)), a return under the provisions of Article 144-3, paragraph (1) (Interim Return) that states the matters listed in the items of Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), or a return under the provisions of Article 144-3, paragraph (2) that states the matters listed in the items of Article 144-4, paragraph (2) (including a return filed after the due date pertaining to any of those returns) is submitted to the district director containing a false statement, or if false matters are provided to the district director by a method using an electronic data processing system under the provisions of Article 150-3, paragraph (1) or (4) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.), the representative, agent, employee or other worker of the corporation who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less.
<sup>machine translation, not official</sup>

### 第百六十三条
<sup>art-163 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-163</sup>

**第一項**  法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して第百五十九条第一項若しくは第三項（法人税を免れる等の罪）、第百六十条（確定申告書を提出しない等の罪）又は前条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
<sup>art-163/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-163/par-1</sup>
If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or individual, commits a violation referred to in Article 159, paragraph (1) or (3) (Crime of Evading Corporation Tax, etc.), Article 160 (Crime of Failing to File a Final Return, etc.) or the preceding Article in connection with the business of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により第百五十九条第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
<sup>art-163/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-163/par-2</sup>
Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 159, paragraph (1) or (3), the period of limitation is governed by the period of limitation for the crimes under those provisions.
<sup>machine translation, not official</sup>

**第三項**  人格のない社団等について第一項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
<sup>art-163/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text#art-163/par-3</sup>
Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.
<sup>machine translation, not official</sup>

---

# 附則・別表・様式 (supplementary provisions, appended tables and forms)

## 附　則
<sup>suppl-3401-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十年四月一日から施行する。
<sup>suppl-3401-34/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1965.
<sup>machine translation, not official</sup>

### 第二条（経過規定の原則） — General Principle for Transitional Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、改正後の法人税法（以下「新法」という。）の規定は、法人のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得及び退職年金積立金に対する法人税並びに同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得及び退職年金積立金に対する法人税並びに同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3401-34/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") apply to corporation tax on income and on retirement pension funds for business years of a corporation ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article), and the provisions then in force continue to govern corporation tax on income and on retirement pension funds for business years of a corporation that ended before that date and corporation tax on liquidation income from a dissolution or merger before that date.
<sup>machine translation, not official</sup>

### 第三条（旧法の規定に基づく処分又は手続の効力） — Effect of Dispositions or Procedures Based on the Provisions of the Former Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前に改正前の法人税法（以下「旧法」という。）又はこれに基づく命令の規定によつてした承認、指定又は申告、申請、請求、届出その他の処分又は手続で新法又はこれに基づく命令に相当の規定があるものは、この附則に別段の定めがあるものを除き、新法又はこれに基づく命令の相当の規定によつてした相当の処分又は手続とみなす。
<sup>suppl-3401-34/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Any approval or designation, or any return, application, claim, notification or other disposition or procedure, made before the Effective Date pursuant to the provisions of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act") or an order based on it, for which the New Act or an order based on it has corresponding provisions, is deemed, except as otherwise provided in these Supplementary Provisions, to be the corresponding disposition or procedure made pursuant to the corresponding provisions of the New Act or an order based on it.
<sup>machine translation, not official</sup>

### 第四条（事業年度に関する経過規定） — Transitional Provisions Concerning Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第十四条（みなし事業年度）の規定は、施行日以後に同条各号に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
<sup>suppl-3401-34/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 14 (Deemed Business Years) of the New Act applies where a fact falling under any of the items of that Article occurs on or after the Effective Date, and the provisions then in force continue to govern where such a fact occurred before that date.
<sup>machine translation, not official</sup>

### 第五条（配当等の額とみなす金額に関する経過規定） — Transitional Provisions Concerning Amounts Deemed to Be Amounts of Dividends, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第二十四条第一項第三号（解散の場合のみなし配当）の規定は、法人が施行日以後に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合について適用し、法人が同日前に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合については、なお従前の例による。
<sup>suppl-3401-34/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 24, paragraph (1), item (iii) (Deemed Dividends in the Case of Dissolution) of the New Act applies where a corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation dissolved on or after the Effective Date, and the provisions then in force continue to govern where a corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation dissolved before that date.
<sup>machine translation, not official</sup>

### 第六条（租税公課の損金不算入に関する経過規定） — Transitional Provisions Concerning Exclusion of Taxes and Public Dues from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第三十八条第二項（租税公課の損金不算入）の規定は、法人が施行日以後に同項各号に掲げるものを納付する場合について適用し、法人が同日前に当該納付をした場合については、なお従前の例による。
<sup>suppl-3401-34/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 38, paragraph (2) (Exclusion of Taxes and Public Dues from Deductible Expenses) of the New Act applies where a corporation pays any of those listed in the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where a corporation made such a payment before that date.
<sup>machine translation, not official</sup>

### 第七条（圧縮記帳に関する経過規定） — Transitional Provisions Concerning Advanced Depreciation by Reduction of Book Value of Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第四十二条から第五十一条まで（圧縮記帳）の規定は、法人が施行日以後に、新法第四十二条第一項に規定する国庫補助金等、同条第二項に規定する固定資産、新法第四十五条第一項に規定する金銭若しくは資材若しくは同条第二項に規定する固定資産の交付を受け、新法第四十六条第一項に規定する納付金の納付を受け、新法第四十七条第一項に規定する保険金等の支払若しくは同条第二項に規定する代替資産の交付を受け、新法第五十条第一項に規定する交換をし、又は新法第五十一条第一項に規定する特定出資をする場合について適用し、同日前に、当該交付、納付若しくは支払を受け、当該交換をし、又は当該特定出資をした場合については、なお従前の例による。
<sup>suppl-3401-34/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Articles 42 through 51 (Advanced Depreciation by Reduction of Book Value of Assets) of the New Act apply where, on or after the Effective Date, a corporation receives the delivery of the national subsidies, etc. prescribed in Article 42, paragraph (1) of the New Act, the Fixed Assets prescribed in paragraph (2) of that Article, or the monies or materials prescribed in Article 45, paragraph (1) of the New Act or the Fixed Assets prescribed in paragraph (2) of that Article, receives the payment of the contributions prescribed in Article 46, paragraph (1) of the New Act, receives the payment of insurance monies, etc. prescribed in Article 47, paragraph (1) of the New Act or the delivery of the substituted assets prescribed in paragraph (2) of that Article, makes an exchange prescribed in Article 50, paragraph (1) of the New Act, or makes a specified contribution prescribed in Article 51, paragraph (1) of the New Act, and the provisions then in force continue to govern where, before that date, a corporation received such delivery, payment of contributions or payment, made such an exchange or made such a specified contribution.
<sup>machine translation, not official</sup>

### 第八条（引当金に関する経過規定） — Transitional Provisions Concerning Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が施行日の属する事業年度開始の日において有する旧法（これに基づく命令を含む。以下この条において同じ。）の規定による貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額（既に旧法の規定により取りくずすべきこととなつたものを除く。以下この条において「旧貸倒引当金勘定等の金額」という。）は、それぞれ新法第五十二条第一項（貸倒引当金）、第五十五条第一項（退職給与引当金）又は第五十六条第一項（特別修繕引当金）の規定によりその法人の各事業年度の所得の金額の計算上損金の額に算入された貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額とみなす。
<sup>suppl-3401-34/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of a bad debt reserve account, retirement allowance reserve account or special repair reserve account under the provisions of the Former Act (including orders based on it; hereinafter the same applies in this Article) that a corporation holds as of the first day of the business year that includes the Effective Date (excluding any amount already required to be reversed under the provisions of the Former Act; hereinafter referred to as the "balance of former bad-debt and similar reserves" in this Article) is deemed to be, respectively, the amount of the bad debt reserve account, retirement allowance reserve account or special repair reserve account included in the amount of deductible expenses when calculating the amount of income of that corporation for each business year pursuant to the provisions of Article 52, paragraph (1) (Bad Debt Reserves), Article 55, paragraph (1) (Retirement Allowance Reserves) or Article 56, paragraph (1) (Special Repair Reserves) of the New Act.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、法人が、施行日の属する事業年度開始の日から施行日の前日までの間において行なつた合併により、その合併に係る被合併法人から旧貸倒引当金勘定等の金額を引き継いだ場合におけるその旧貸倒引当金勘定等の金額について準用する。
<sup>suppl-3401-34/art-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the balance of former bad-debt and similar reserves where a corporation has succeeded to the balance of former bad-debt and similar reserves from the acquired corporation in a merger carried out during the period from the first day of the business year that includes the Effective Date to the day before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新法第五十四条（賞与引当金）の規定は、法人の昭和四十年十月一日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-3401-34/art-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 54 (Reserve for Bonuses) of the New Act applies to corporation tax on income for business years of a corporation beginning on or after October 1, 1965.
<sup>machine translation, not official</sup>

### 第九条（繰越欠損金の損金算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Deductible Expenses of Losses Carried Forward
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第五十七条第一項（青色申告書を提出する法人の繰越欠損金の損金算入）又は第五十八条第一項（青色申告書を提出しない法人の災害による繰越損失金の損金算入）の規定を適用する場合において、これらの規定に規定する各事業年度開始の日前五年以内に開始した事業年度において生じた欠損金額のうちに旧法第九条第五項（青色申告書を提出する法人の繰越欠損金の損金算入）の規定により各事業年度の所得の計算上損金に算入された金額又は旧法第二十六条の四（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつた金額があるときは、これらの金額を当該欠損金額に相当する金額から控除した金額をもつて当該欠損金額とみなす。
<sup>suppl-3401-34/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In applying the provisions of Article 57, paragraph (1) of the New Act (Inclusion in Deductible Expenses of Losses Carried Forward of a Corporation Filing a Blue Return) or Article 58, paragraph (1) of the New Act (Inclusion in Deductible Expenses of Losses Carried Forward Due to Disasters of a Corporation Not Filing a Blue Return), when the net operating loss incurred in a business year that started within five years before the first day of each business year prescribed in those provisions includes any amount that was included in deductible expenses in the calculation of income for each business year under Article 9, paragraph (5) of the Former Act (Inclusion in Deductible Expenses of Losses Carried Forward of a Corporation Filing a Blue Return) or any amount that served as the basis of the calculation of the amount to be refunded under Article 26-4 of the Former Act (Refund by Carryback of Losses), the amount obtained by deducting those amounts from the amount equivalent to the net operating loss is deemed to be the net operating loss.
<sup>machine translation, not official</sup>

**第二項**  新法第五十九条（資産整理に伴う私財提供等があつた場合の欠損金の損金算入）の規定は、施行日以後に同条第一項に規定する事実が生じた場合について適用する。
<sup>suppl-3401-34/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 59 of the New Act (Inclusion in Deductible Expenses of Losses in the Case of Provision of Private Assets, etc. in Connection with the Arrangement of Assets) apply to cases where the facts prescribed in paragraph (1) of that Article have arisen on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十条（みなし配当金額の一部の控除等に関する経過規定） — Transitional Provisions Concerning the Deduction of Part of the Amount of Deemed Dividends, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第六十九条（みなし配当金額の一部の控除）、第九十七条（みなし配当金額の一部の残余財産価額への算入）及び第百一条（解散の場合の清算所得に対する法人税額からのみなし配当金額の一部の控除）の規定（新法第二十四条第一項第三号（解散の場合のみなし配当）に掲げる金銭その他の資産に係る部分に限る。）は、内国法人が施行日以後に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合について適用し、内国法人が同日前に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合については、なお従前の例による。
<sup>suppl-3401-34/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69 (Deduction of Part of the Amount of Deemed Dividends), Article 97 (Inclusion of Part of the Amount of Deemed Dividends in the Value of Residual Assets) and Article 101 (Deduction of Part of the Amount of Deemed Dividends from the Amount of Corporation Tax on Liquidation Income in the Case of Dissolution) of the New Act (limited to the part pertaining to monies or other assets listed in Article 24, paragraph (1), item (iii) of the New Act (Deemed Dividends in the Case of Dissolution)) apply to cases where a domestic corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation that dissolved on or after the Effective Date, and with regard to cases where a domestic corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation that dissolved before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  外国法人が施行日前に交付を受けた旧法第九条の六第二項第二号又は第三号（解散又は合併の場合のみなし配当）に規定する金銭その他の資産については、旧法第十条の二（各事業年度の所得に対する法人税額からのみなし配当金額の一部の控除）その他の旧法の規定は、なおその効力を有する。
<sup>suppl-3401-34/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to monies or other assets prescribed in Article 9-6, paragraph (2), item (ii) or item (iii) of the Former Act (Deemed Dividends in the Case of Dissolution or Merger) that a foreign corporation received before the Effective Date, the provisions of Article 10-2 of the Former Act (Deduction of Part of the Amount of Deemed Dividends from the Amount of Corporation Tax on Income for Each Business Year) and other provisions of the Former Act remain in force.
<sup>machine translation, not official</sup>

### 第十一条（中間申告に関する経過規定） — Transitional Provisions Concerning Interim Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  普通法人の施行日の属する事業年度の中間申告に係る法人税（次項の規定に該当するものを除く。）に対する新法第七十一条（中間申告）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定の適用については、新法第七十一条第一項第一号中「確定申告書に記載すべき第七十四条第一項第二号（確定申告に係る法人税額）に掲げる金額」とあるのは「旧法人税法（昭和二十二年法律第二十八号）第十八条第一項（中間申告を要しない法人の確定申告）又は第二十一条第一項（中間申告を要する法人の確定申告）の規定による申告書（以下この条において「旧確定申告書」という。）に記載すべき法人税額」と、同条第二項第一号中「確定申告書に記載すべき第七十四条第一項第二号に掲げる金額」とあるのは「旧確定申告書に記載すべき法人税額」とする。
<sup>suppl-3401-34/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 71 of the New Act (Interim Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) to corporation tax pertaining to the interim return of an ordinary corporation for the business year containing the Effective Date (excluding corporation tax falling under the provisions of the following paragraph), the phrase "the amount listed in Article 74, paragraph (1), item (ii) (Amount of Corporation Tax Pertaining to Final Returns) that is to be entered in the Final Return" in Article 71, paragraph (1), item (i) of the New Act is deemed to be replaced with "the amount of corporation tax that is to be entered in a return under Article 18, paragraph (1) (Final Returns of Corporations Not Required to File Interim Returns) or Article 21, paragraph (1) (Final Returns of Corporations Required to File Interim Returns) of the former Corporation Tax Act (Act No. 28 of 1947) (hereinafter referred to as a "former Final Return" in this Article)", and the phrase "the amount listed in Article 74, paragraph (1), item (ii) that is to be entered in the Final Return" in paragraph (2), item (i) of that Article is deemed to be replaced with "the amount of corporation tax that is to be entered in the former Final Return".
<sup>machine translation, not official</sup>

**第二項**  施行日の前日までに提出期限の到来した旧法第十九条（中間申告）又は第二十条（新設法人等の中間申告の特例）の規定による申告書に係る法人税については、なお従前の例による。
<sup>suppl-3401-34/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to corporation tax pertaining to a return under Article 19 (Interim Returns) or Article 20 (Special Provisions on Interim Returns of Newly Established Corporations, etc.) of the Former Act for which the due date for filing arrived by the day preceding the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  前項の規定によりなお従前の例によることとされる法人税は、新法の規定の適用については、新法第七十一条第一項（新法第百四十五条第一項において準用する場合を含む。）の規定による申告書に係る法人税とみなす。
<sup>suppl-3401-34/art-11/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Corporation tax with regard to which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph is deemed, with regard to the application of the provisions of the New Act, to be corporation tax pertaining to a return under Article 71, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act).
<sup>machine translation, not official</sup>

### 第十二条（欠損金の繰戻しによる還付に関する経過規定） — Transitional Provisions Concerning Refunds by Carryback of Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第八十一条第一項（欠損金の繰戻しによる還付）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。以下この条において同じ。）の規定は、法人の施行日以後に終了する事業年度において生じた欠損金額について適用し、法人の同日前に終了した事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-3401-34/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81, paragraph (1) of the New Act (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to a net operating loss incurred in a business year of a corporation ending on or after the Effective Date, and with regard to a net operating loss incurred in a business year of a corporation that ended before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第八十一条第四項（新法第百四十五条第一項において準用する場合を含む。以下この条において同じ。）の規定は、施行日以後に新法第八十一条第四項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。
<sup>suppl-3401-34/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81, paragraph (4) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act; the same applies hereinafter in this Article) apply to cases where the grounds prescribed in Article 81, paragraph (4) of the New Act have arisen on or after the Effective Date, and with regard to cases where those grounds arose before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第八十一条第一項の規定を適用する場合において、同項に規定する還付所得事業年度の所得に対する法人税の額につき既に旧法第二十六条の四（欠損金の繰戻しによる還付）の規定の適用があつたときは、その額からその適用により還付された金額を控除した金額をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の所得の金額とみなす。
<sup>suppl-3401-34/art-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In applying the provisions of Article 81, paragraph (1) of the New Act, when the provisions of Article 26-4 of the Former Act (Refund by Carryback of Losses) have already been applied to the amount of corporation tax on income for the business year with refunds prescribed in that paragraph, the amount obtained by deducting the amount refunded through that application from that amount is deemed to be the amount of corporation tax, and the amount obtained by deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income for the business year with refunds is deemed to be the amount of income for the business year with refunds.
<sup>machine translation, not official</sup>

**第四項**  新法第八十一条第四項の規定を適用する場合において、同項に規定する欠損金額のうちに旧法第九条第五項若しくは第六項（繰越欠損金の損金算入）の規定により各事業年度の所得の計算上損金に算入された金額又は旧法第二十六条の四の規定による還付を受けるべき金額の計算の基礎となつた金額があるときは、これらの金額を当該欠損金額に相当する金額から控除した金額をもつて当該欠損金額とみなす。
<sup>suppl-3401-34/art-12/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In applying the provisions of Article 81, paragraph (4) of the New Act, when the net operating loss prescribed in that paragraph includes any amount that was included in deductible expenses in the calculation of income for each business year under Article 9, paragraph (5) or paragraph (6) of the Former Act (Inclusion in Deductible Expenses of Losses Carried Forward) or any amount that served as the basis of the calculation of the amount to be refunded under Article 26-4 of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to the net operating loss is deemed to be the net operating loss.
<sup>machine translation, not official</sup>

### 第十三条（清算中の内国普通法人等の継続等に関する経過規定） — Transitional Provisions Concerning the Continuation, etc. of Domestic Ordinary Corporations, etc. in Liquidation
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第二編第三章第三節（継続等の場合の課税の特例）及び第百三十七条（継続等の場合の更正による所得税額等の還付）の規定は、施行日以後に解散した内国法人である普通法人又は協同組合等が継続し又は合併により消滅する場合について適用し、同日前に解散した内国法人である普通法人又は協同組合等が継続し又は合併により消滅する場合については、なお従前の例による。
<sup>suppl-3401-34/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Part II, Chapter III, Section 3 of the New Act (Special Provisions on Taxation in the Case of Continuation, etc.) and Article 137 of the New Act (Refund of Income Tax, etc. by Reassessment in the Case of Continuation, etc.) apply to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved on or after the Effective Date continues or ceases to exist due to a merger, and with regard to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved before that date continues or ceases to exist due to a merger, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第八十二条（前事業年度の法人税額等の更正等に伴う更正の請求の特例）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。以下この条において同じ。）の規定は、法人が施行日以後に新法第八十二条各号に掲げる場合に該当することとなる場合について適用し、法人が同日前に同条各号に掲げる場合に該当することとなつた場合については、なお従前の例による。
<sup>suppl-3401-34/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 82 of the New Act (Special Provisions on Requests for Reassessment Accompanying the Reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Business Year) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to cases where a corporation comes to fall under any of the cases listed in the items of Article 82 of the New Act on or after the Effective Date, and with regard to cases where a corporation came to fall under any of the cases listed in the items of that Article before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（青色申告に関する経過規定） — Transitional Provisions Concerning Blue Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第百二十三条第三号（青色申告の承認申請の却下）（新法第百四十六条第一項（外国法人に対する準用）において準用する場合を含む。）の規定（同号に規定する届出書に係る部分に限る。）は、施行日以後に提出された同号に規定する届出書について適用する。
<sup>suppl-3401-34/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 123, item (iii) of the New Act (Denial of Applications for Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) (limited to the part pertaining to the report prescribed in that item) apply to a report prescribed in that item that is submitted on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法第百二十七条第一項（青色申告の承認の取消し）（新法第百四十六条第一項において準用する場合を含む。）の規定の適用については、当分の間、新法第百二十七条第一項第四号中「又は第百二条第一項（清算中の所得に係る予納申告）の規定による申告書」とあるのは、「若しくは第百二条第一項（清算中の所得に係る予納申告）の規定による申告書又は旧法人税法第十八条、第二十一条若しくは第二十二条の二（旧確定申告書等）の規定による申告書」とする。
<sup>suppl-3401-34/art-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 127, paragraph (1) of the New Act (Rescission of Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act), for the time being, the phrase "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation)" in Article 127, paragraph (1), item (iv) of the New Act is deemed to be replaced with "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation), or a return under Article 18, Article 21 or Article 22-2 of the former Corporation Tax Act (Former Final Returns, etc.)".
<sup>machine translation, not official</sup>

### 第十六条（申告書の公示に関する経過規定） — Transitional Provisions Concerning Public Notice of Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第百五十二条（申告書の公示）の規定は、施行日以後に提出される法人税に係る申告書について適用し、同日前に提出された法人税に係る申告書については、なお従前の例による。
<sup>suppl-3401-34/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 152 of the New Act (Public Notice of Returns) apply to returns pertaining to corporation tax filed on or after the Effective Date, and with regard to returns pertaining to corporation tax filed before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第百五十二条の規定の適用については、当分の間、同条中「確定申告書」とあるのは、「確定申告書（旧法人税法第十八条又は第二十一条（旧確定申告書）の規定による申告書を含む。）」とする。
<sup>suppl-3401-34/art-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 152 of the New Act, for the time being, the term "Final Return" in that Article is deemed to be replaced with "Final Return (including a return under Article 18 or Article 21 of the former Corporation Tax Act (Former Final Returns))".
<sup>machine translation, not official</sup>

### 第十七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3401-34/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十八条（関係法令の整理） — Arrangement of Related Laws and Regulations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行に伴う関係法令の整理については、別に法律で定める。
<sup>suppl-3401-34/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The arrangement of related laws and regulations accompanying the enforcement of this Act is provided for separately by an Act.
<sup>machine translation, not official</sup>

### 第十九条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-3401-34/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date pertaining to corporation tax that continues to be governed by the provisions then in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十九条の二（農業協同組合中央会の特例） — Special Provisions for Central Unions of Agricultural Co-operatives
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-19-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（次項において「特例農業協同組合中央会」という。）は、別表第二に掲げる法人とみなして、この法律の規定その他の政令で定める法令の規定を適用する。
<sup>suppl-3401-34/art-19-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A federation of agricultural cooperatives that has carried out an entity conversion under the provisions of Article 12 (Entity Conversion of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to the provisions of Article 18 (Special Provisions on Business, etc. of Federations of Agricultural Cooperatives after Entity Conversion) of the Supplementary Provisions of that Act (referred to as a "special central union of agricultural cooperatives" in the following paragraph), is deemed to be a corporation listed in Appended Table 2, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it.
<sup>machine translation, not official</sup>

**第二項**  特例農業協同組合中央会は、別表第三に掲げる法人に該当しないものとみなして、この法律の規定その他の政令で定める法令の規定を適用する。
<sup>suppl-3401-34/art-19-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A special central union of agricultural cooperatives is deemed not to fall under the corporations listed in Appended Table 3, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it.
<sup>machine translation, not official</sup>

### 第二十条（退職年金等積立金に対する法人税の特例） — Special Provisions on Corporation Tax on Retirement Pension Funds
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-34/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  適格退職年金契約に係る信託、生命保険又は生命共済の業務を行う法人に対しては、これらの業務は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等に該当するものとみなして、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
<sup>suppl-3401-34/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Corporation tax on retirement pension funds is imposed on a corporation engaged in the business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts with respect to its retirement pension fund for each business year, by deeming that business to fall under the retirement pension business, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds).
<sup>machine translation, not official</sup>

**第二項**  適格退職年金契約に係る信託、生命保険又は生命共済の業務は、第八十四条第一項に規定する退職年金業務等に該当するものとみなして、第二編第三章及び第三編第四章（退職年金等積立金に対する法人税）の規定を適用する。この場合において、当該業務を行う法人の同条第二項（第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）において適用する場合を含む。以下この項において同じ。）に規定する退職年金等積立金額は、次の各号に掲げる法人の区分に応じ当該各号に定める金額とする。
<sup>suppl-3401-34/art-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts is deemed to fall under the retirement pension business, etc. prescribed in Article 84, paragraph (1), and the provisions of Part II, Chapter III and Part III, Chapter IV (Corporation Tax on Retirement Pension Funds) apply. In this case, the amount of the retirement pension funds prescribed in paragraph (2) of that Article (including as applied pursuant to Article 145-11 (Calculation of the Amount of Retirement Pension Funds for Foreign Corporations); hereinafter the same applies in this paragraph) of a corporation engaged in that business is the amount specified in each of the following items according to the category of corporation listed in that item.
<sup>machine translation, not official</sup>

  **一**  適格退職年金契約に係る信託の業務を行う法人　次に掲げる金額の合計額
  <sup>suppl-3401-34/art-20/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a corporation engaged in the business of trusts pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
  <sup>machine translation, not official</sup>

    **イ**  第八十四条第二項第一号に定める金額
    <sup>suppl-3401-34/art-20/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    The amount specified in Article 84, paragraph (2), item (i)
    <sup>machine translation, not official</sup>

    **ロ**  各適格退職年金契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
    <sup>suppl-3401-34/art-20/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the value of the trust properties pertaining to the contract, the portion of the premiums for the contract that the beneficiaries of the trust have borne and that pertains to the trust properties;
    <sup>machine translation, not official</sup>

  **二**  適格退職年金契約に係る生命保険の業務を行う法人　次に掲げる金額の合計額
  <sup>suppl-3401-34/art-20/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a corporation engaged in the business of life insurance pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
  <sup>machine translation, not official</sup>

    **イ**  第八十四条第二項第二号に定める金額
    <sup>suppl-3401-34/art-20/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    The amount specified in Article 84, paragraph (2), item (ii)
    <sup>machine translation, not official</sup>

    **ロ**  各適格退職年金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）（同法第百九十九条（業務等に関する規定の準用）において準用する場合を含む。）に規定する責任準備金として積み立てられている金額のうち保険料積立金に相当する金額から、当該契約に係る保険料の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
    <sup>suppl-3401-34/art-20/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the insurance reserves out of the amount accumulated as liability reserves prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (including as applied mutatis mutandis pursuant to Article 199 (Application Mutatis Mutandis of Provisions on Business, etc.) of that Act) pertaining to the contract, the portion of the insurance premiums for the contract that the insurance money recipients have borne and that pertains to the insurance reserves;
    <sup>machine translation, not official</sup>

  **三**  適格退職年金契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。）　次に掲げる金額の合計額
  <sup>suppl-3401-34/art-20/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act) engaged in the business of life mutual aid pertaining to qualified retirement pension contracts (including the business of mutual aid in which the occurrence of a cause for payment of mutual aid money pertaining to that life mutual aid business is the covered event): The sum of the amounts listed as follows:
  <sup>machine translation, not official</sup>

    **イ**  第八十四条第二項第三号に定める金額
    <sup>suppl-3401-34/art-20/par-2/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    The amount specified in Article 84, paragraph (2), item (iii)
    <sup>machine translation, not official</sup>

    **ロ**  各適格退職年金契約につき、当該契約に係る農業協同組合法第十一条の三十二（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額のうち共済掛金積立金に相当する金額から、当該契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
    <sup>suppl-3401-34/art-20/par-2/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the mutual aid premium reserves out of the amount accumulated as liability reserves prescribed in Article 11-32 (Liability Reserves for Mutual Aid Business) of the Agricultural Co-operatives Act pertaining to the contract, the portion of the premiums for the contract that the mutual aid money recipients have borne and that pertains to the mutual aid premium reserves.
    <sup>machine translation, not official</sup>

**第三項**  前二項に規定する適格退職年金契約とは、退職年金に関する信託、生命保険又は生命共済の契約（平成十四年四月一日前に締結されたもの（同日以後に締結されたもののうち実質的に同日前に締結されたものとして財務省令で定めるものを含む。）に限る。）で、その契約に係る掛金又は保険料及び給付の額が適正な年金数理に基づいて算定されていることその他の政令で定める要件を備えたものをいう。
<sup>suppl-3401-34/art-20/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The term "qualified retirement pension contract" as used in the preceding two paragraphs means a contract of trust, life insurance or life mutual aid concerning retirement pensions (limited to one concluded before April 1, 2002 (including one concluded on or after that date that is specified by Ministry of Finance Order as having been substantially concluded before that date)) that satisfies the requirement that the amounts of the premiums or insurance premiums and of the benefits pertaining to the contract are calculated based on appropriate actuarial principles and other requirements specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  前項の場合において、平成二十四年四月一日以後同項の契約が継続しているときは、同日以後のこの法律その他租税に関する法令の規定の適用については、当該契約は、同項に規定する適格退職年金契約に含まれないものとみなす。ただし、当該契約について同日において第一号及び第二号又は第一号及び第三号に掲げる事実が生じている場合は、この限りでない。
<sup>suppl-3401-34/art-20/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in the preceding paragraph, if a contract referred to in that paragraph continues on or after April 1, 2012, the contract is deemed not to be included in the qualified retirement pension contracts prescribed in that paragraph with regard to the application on or after that date of the provisions of this Act and other laws and regulations concerning taxation; provided, however, that this does not apply if, as of that date, the facts listed in items (i) and (ii) or items (i) and (iii) have occurred with respect to the contract.
<sup>machine translation, not official</sup>

  **一**  当該契約に係る退職年金の給付を受けている者又は給付を受ける権利を有している者のみが当該契約に係る信託の受益者（第二項第一号ロの信託の受益者をいう。）、保険金受取人（同項第二号ロの保険金受取人をいう。次号において同じ。）又は共済金受取人（同項第三号ロの共済金受取人をいう。次号において同じ。）となつていること。
  <sup>suppl-3401-34/art-20/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  that only persons receiving benefits of retirement pensions pertaining to the contract or persons having the right to receive those benefits are the beneficiaries of the trust (meaning the beneficiaries of the trust referred to in paragraph (2), item (i), (b)), insurance money recipients (meaning the insurance money recipients referred to in item (ii), (b) of that paragraph; the same applies in the following item) or mutual aid money recipients (meaning the mutual aid money recipients referred to in item (iii), (b) of that paragraph; the same applies in the following item) pertaining to the contract;
  <sup>machine translation, not official</sup>

  **二**  当該契約を締結していた事業主のその営む事業の廃止その他これに類する事由によつて当該契約に係る保険金受取人又は共済金受取人が当該事業主が有していた当該契約に係る契約者の地位を承継していること。
  <sup>suppl-3401-34/art-20/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  that, due to the discontinuance of the business operated by the employer that had concluded the contract or any other similar cause, the insurance money recipients or mutual aid money recipients pertaining to the contract have succeeded to the status of the contractor pertaining to the contract that the employer held;
  <sup>machine translation, not official</sup>

  **三**  確定給付企業年金法第二条第二項（定義）に規定する厚生年金適用事業所以外の事業所（当該事業所に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の事業主が締結していること。
  <sup>suppl-3401-34/art-20/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  that the contract has been concluded by the employer of a place of business other than a place of business covered by employees' pension insurance prescribed in Article 2, paragraph (2) (Definitions) of the Defined-Benefit Corporate Pension Act (limited to one that has been certified, as specified by Ministry of Finance Order, to fall under such a place of business).
  <sup>machine translation, not official</sup>

**第五項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3401-34/art-20/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年四月九日法律第四五号
<sup>suppl-3401-45 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-45/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-45/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年五月四日法律第五七号
<sup>suppl-3401-57 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-57/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3401-57/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 month from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年五月二七日法律第八七号
<sup>suppl-3401-87 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-87/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九十日をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3401-87/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding 90 days from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年六月一日法律第九五号
<sup>suppl-3401-95 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-95/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-95/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年六月一日法律第一〇二号
<sup>suppl-3401-102 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-102/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-102/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年六月一日法律第一〇四号
<sup>suppl-3401-104 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-104/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、目次の改正規定（「第四十六条の六」を「第四十六条の七」に、「第六十八条」を「第六十八条の二」に改める部分を除く。）、第一条の改正規定、第三条第一項の改正規定、第十九条の改正規定、第十九条の次に一条を加える改正規定、第四十四条の次に一条を加える改正規定、第八十一条第五項の改正規定（特例第一種被保険者、特例第二種被保険者及び特例第三種被保険者に係る部分に限る。）、第八十五条の次に一条を加える改正規定、第八十七条に一項を加える改正規定、第百二条に一項を加える改正規定及び第八章の次に一章を加える改正規定並びに附則第二十一条、附則第二十四条から附則第二十八条まで、附則第三十七条及び附則第五十条から附則第五十二条までの規定は、政令で定める日から施行する。
<sup>suppl-3401-104/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions amending the table of contents (excluding the part replacing "Article 46-6" with "Article 46-7" and "Article 68" with "Article 68-2"), the provisions amending Article 1, the provisions amending Article 3, paragraph (1), the provisions amending Article 19, the provisions adding one Article after Article 19, the provisions adding one Article after Article 44, the provisions amending Article 81, paragraph (5) (limited to the parts concerning special class 1 insured persons, special class 2 insured persons, and special class 3 insured persons), the provisions adding one Article after Article 85, the provisions adding one paragraph to Article 87, the provisions adding one paragraph to Article 102, and the provisions adding one Chapter after Chapter VIII, as well as the provisions of Article 21, Articles 24 through 28, Article 37, and Articles 50 through 52 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年六月二日法律第一〇九号
<sup>suppl-3401-109 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-109/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-109/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年六月二日法律第一一五号
<sup>suppl-3401-115 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-115/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律中第二条の規定は公布の日から、その他の規定は同条の政令の公布の日後において政令で定める日から施行する。
<sup>suppl-3401-115/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Of the provisions of this Act, the provisions of Article 2 come into effect on the date of promulgation, and the other provisions come into effect on the date specified by Cabinet Order after the date of promulgation of the Cabinet Order referred to in that Article.
<sup>machine translation, not official</sup>

## 附　則 昭和四〇年六月一〇日法律第一二四号
<sup>suppl-3401-124 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-124/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第十五項**  附則第二項の規定による組織変更により地方公社となつた法人については、前項の規定による改正後の法人税法の規定は、当該組織変更の日後に終了する事業年度分の法人税について適用し、当該組織変更の日以前に終了する事業年度分の法人税については、なお従前の例による。
<sup>suppl-3401-124/par-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a corporation that has become a local public corporation through the entity conversion under the provisions of paragraph (2) of the Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of the preceding paragraph apply to corporation tax for business years ending after the date of that entity conversion, and the provisions then in force continue to govern corporation tax for business years ending on or before the date of that entity conversion.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年一月一三日法律第三号
<sup>suppl-3411-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-3/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十五条から第十七条までの規定、附則第十八条中繭糸価格安定法第十四条の二から第十四条の十四までを削る改正規定、同法第十八条第二号の改正規定及び同法第二十条から第二十二条までを削る改正規定（以下「日本輸出生糸保管株式会社関係改正規定」という。）並びに附則第十九条及び第二十三条から第三十二条までの規定は公布の日から起算して六月をこえない範囲内において政令で定める日から、附則第十八条中日本輸出生糸保管株式会社関係改正規定以外の改正規定及び附則第二十条から第二十二条までの規定は公布の日から起算して六月をこえかつ九月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3411-3/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 17 of the Supplementary Provisions, the provisions in Article 18 of the Supplementary Provisions deleting Articles 14-2 through 14-14 of the Cocoon and Raw Silk Price Stabilization Act, the provisions amending Article 18, item (ii) of that Act, and the provisions deleting Articles 20 through 22 of that Act (hereinafter referred to as the "provisions on the Japan Export Raw Silk Storage Company"), as well as the provisions of Article 19 and Articles 23 through 32 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation, and the amending provisions in Article 18 of the Supplementary Provisions other than the provisions on the Japan Export Raw Silk Storage Company and the provisions of Articles 20 through 22 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period exceeding six months but not exceeding nine months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年三月三一日法律第三二号
<sup>suppl-3411-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-32/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十一年四月一日から施行する。
<sup>suppl-3411-32/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1966.
<sup>machine translation, not official</sup>

### 第二条（寄付金の損金算入に関する経過規定） — Transitional Provisions Concerning Inclusion of Donations in Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-32/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  改正後の法人税法（以下「新法」という。）第三十七条第三項（寄付金の損金不算入に対する特例）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）がこの法律の施行の日（以下「施行日」という。）以後に支出した寄付金の額について適用し、同日前に支出した寄付金の額については、なお従前の例による。
<sup>suppl-3411-32/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 37, paragraph (3) (Special Provisions on Exclusion of Donations from Deductible Expenses) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") applies to the amount of donations made by a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the amount of donations made before that date.
<sup>machine translation, not official</sup>

### 第三条（各事業年度の所得に対する法人税の税率等に関する経過規定） — Transitional Provisions Concerning Tax Rates, etc. for Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-32/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第六十六条（各事業年度の所得に対する法人税の税率）、第六十七条（同族会社の特別税率）及び第七十条（外国税額の控除）の規定は、内国法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税について適用し、内国法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度及び同年一月一日以後に開始し、施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。この場合において、内国法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税に係るこれらの規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第六十六条第一項	百分の三十五	百分の三十六（当該事業年度終了の時における資本の金額又は出資金額が一億円をこえる普通法人の当該事業年度の所得の金額のうち年三百万円以下の金額については、百分の三十三）
第六十六条第二項	百分の二十八	百分の二十九・五
第六十六条第三項	百分の二十三	百分の二十四・五
第六十六条第四項	第二項	第一項又は第二項
同項	これらの規定
第六十七条第三項第一号	百分の三十	百分の二十七・五
第六十七条第三項第二号及び第四項	百五十万円	百二十五万円
<sup>suppl-3411-32/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 66 (Tax Rate for Corporation Tax on Income for Each Business Year), Article 67 (Special Tax Rate for Family Companies) and Article 70 (Foreign Tax Credit) of the New Act apply to corporation tax on income for business years of a domestic corporation beginning on or after January 1, 1966 and ending on or after the Effective Date and business years beginning before January 1, 1966 and ending on or after June 30, 1966, and the provisions then in force continue to govern corporation tax on income for business years of a domestic corporation beginning before January 1, 1966 and ending before June 30, 1966 and business years beginning on or after January 1, 1966 and ending before the Effective Date. In this case, with regard to the application of those provisions to corporation tax on income for a business year of a domestic corporation beginning before January 1, 1966 and ending on or after June 30, 1966, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
Article 66, paragraph (1)	35 percent	36 percent (or, for the portion of the amount of income for that business year of an ordinary corporation whose amount of capital or amount of capital contributions as of the end of that business year exceeds 100,000,000 yen that is 3,000,000 yen or less per year, 33 percent)
Article 66, paragraph (2)	28 percent	29.5 percent
Article 66, paragraph (3)	23 percent	24.5 percent
Article 66, paragraph (4)	paragraph (2)	paragraph (1) or (2)
that paragraph	those provisions
Article 67, paragraph (3), item (i)	30 percent	27.5 percent
Article 67, paragraph (3), item (ii) and paragraph (4)	1,500,000 yen	1,250,000 yen
<sup>machine translation, not official</sup>

**第二項**  新法第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、外国法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税について適用し、外国法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度及び同年一月一日以後に開始し、施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。この場合において、外国法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税に係る同条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第百四十三条第一項	百分の三十五	百分の三十六（当該事業年度終了の時における資本の金額又は出資金額が一億円をこえる普通法人の当該事業年度の所得の金額のうち年三百万円以下の金額については、百分の三十三）
第百四十三条第二項	百分の二十八	百分の二十九・五
第百四十三条第三項	百分の二十三	百分の二十四・五
第百四十三条第四項	第二項	第一項又は第二項
同項	これらの規定
<sup>suppl-3411-32/art-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 143 (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the New Act applies to corporation tax on income for business years of a foreign corporation beginning on or after January 1, 1966 and ending on or after the Effective Date and business years beginning before January 1, 1966 and ending on or after June 30, 1966, and the provisions then in force continue to govern corporation tax on income for business years of a foreign corporation beginning before January 1, 1966 and ending before June 30, 1966 and business years beginning on or after January 1, 1966 and ending before the Effective Date. In this case, with regard to the application of that Article to corporation tax on income for a business year of a foreign corporation beginning before January 1, 1966 and ending on or after June 30, 1966, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
Article 143, paragraph (1)	35 percent	36 percent (or, for the portion of the amount of income for that business year of an ordinary corporation whose amount of capital or amount of capital contributions as of the end of that business year exceeds 100,000,000 yen that is 3,000,000 yen or less per year, 33 percent)
Article 143, paragraph (2)	28 percent	29.5 percent
Article 143, paragraph (3)	23 percent	24.5 percent
Article 143, paragraph (4)	paragraph (2)	paragraph (1) or (2)
that paragraph	those provisions
<sup>machine translation, not official</sup>

### 第四条（仮決算をした場合の中間申告に関する経過規定） — Transitional Provisions Concerning Interim Returns in the Case of Provisional Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-32/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  普通法人の昭和四十一年一月一日前に開始し、同年六月三十日以後に終了する事業年度に係る新法第七十一条第一項（中間申告）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定による申告書（新法第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項）（新法第百四十五条第一項において準用する場合を含む。）に掲げる事項を記載したものに限る。）の提出期限が施行日前である場合には、前条の規定にかかわらず、その法人の当該申告書に係る法人税として納付した、又は納付すべきであつた法人税については、なお従前の例による。
<sup>suppl-3411-32/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the due date for filing a return under the provisions of Article 71, paragraph (1) (Interim Return) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) (limited to one that states the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act)) for a business year of an ordinary corporation beginning before January 1, 1966 and ending on or after June 30, 1966 is before the Effective Date, the provisions then in force continue to govern the corporation tax paid or to have been paid by that corporation as corporation tax pertaining to that return, notwithstanding the provisions of the preceding Article.
<sup>machine translation, not official</sup>

### 第五条（更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-32/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第八十二条（前事業年度の法人税額等の更正等に伴う更正の請求の特例）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。以下この条において同じ。）の規定は、法人が施行日以後に新法第八十二条各号に掲げる場合に該当することとなる場合について適用し、法人が同日前に同条各号に掲げる場合に該当することとなつた場合については、なお従前の例による。
<sup>suppl-3411-32/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 82 (Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Business Year) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act; hereinafter the same applies in this Article) applies where a corporation comes to fall under any of the cases listed in the items of Article 82 of the New Act on or after the Effective Date, and the provisions then in force continue to govern where a corporation came to fall under any of the cases listed in the items of that Article before that date.
<sup>machine translation, not official</sup>

### 第六条（清算所得に対する法人税の税率に関する経過規定） — Transitional Provisions Concerning Tax Rates for Corporation Tax on Liquidation Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-32/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第九十九条（解散の場合の清算所得に対する法人税の税率）、第百二条（清算中の所得に係る予納申告）及び第百十五条（合併の場合の清算所得に対する法人税の税率）の規定は、内国法人である普通法人又は協同組合等の施行日以後の解散又は合併による清算所得に対する法人税（清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、内国法人である普通法人又は協同組合等の同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3411-32/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 99 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102 (Return for Estimated Tax Due on Income during Liquidation) and Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) of the New Act apply to corporation tax on liquidation income (including corporation tax on income for a business year in liquidation and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article) from a dissolution or merger, on or after the Effective Date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation, and the provisions then in force continue to govern corporation tax on liquidation income from a dissolution or merger, before that date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年五月一二日法律第七一号
<sup>suppl-3411-71 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-71/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3411-71/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年六月二三日法律第八五号
<sup>suppl-3411-85 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律中第一条及び次項から附則第二十一項までの規定は公布の日から起算して十日を経過した日から、第二条及び附則第二十二項から第二十五項までの規定は公布の日から起算して九月をこえない範囲内で政令で定める日から施行する。
<sup>suppl-3411-85/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 1 of this Act and the provisions of the following paragraph through paragraph (21) of the Supplementary Provisions come into effect on the day on which 10 days have elapsed counting from the date of promulgation, and the provisions of Article 2 and paragraphs (22) through (25) of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年六月二七日法律第八八号
<sup>suppl-3411-88 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-88/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3411-88/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年七月一日法律第一〇三号
<sup>suppl-3411-103 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-103/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3411-103/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年七月二〇日法律第一三一号
<sup>suppl-3411-131 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-131/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3411-131/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年七月二五日法律第一三三号
<sup>suppl-3411-133 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-133/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3411-133/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四一年一二月二六日法律第一四九号
<sup>suppl-3411-149 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3411-149/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年五月三〇日法律第一四号
<sup>suppl-3421-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-14/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十二年六月一日から施行する。
<sup>suppl-3421-14/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on June 1, 1967.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年五月三一日法律第二一号
<sup>suppl-3421-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-21/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十二年六月一日から施行する。
<sup>suppl-3421-21/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on June 1, 1967.
<sup>machine translation, not official</sup>

### 第二条（経過規定の原則） — General Principle for Transitional Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-21/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、改正後の法人税法（退職年金積立金に対する法人税に係る部分を除く。）の規定は、法人（同法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3421-21/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended (excluding the part concerning corporation tax on retirement pension funds) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of that Act; the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article), and the provisions then in force continue to govern corporation tax on income for business years of a corporation that began before that date and corporation tax on liquidation income from a dissolution or merger before that date.
<sup>machine translation, not official</sup>

### 第三条（外国税額の還付金の益金不算入等に関する経過規定） — Transitional Provisions Concerning Exclusion of Refunds of Foreign Taxes from Gross Profits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-21/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  改正後の法人税法（以下「新法」という。）第二十六条第二項（外国税額の還付金の益金不算入）、第六十条（保険会社の契約者配当の損金算入）、第六十八条（所得税額の控除）（賞金に係る部分に限る。）、第六十九条（外国税額の控除）及び第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）の規定は、法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の同日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-3421-21/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 26, paragraph (2) (Exclusion of Refunds of Foreign Taxes from Gross Profits), Article 60 (Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses), Article 68 (Income Tax Credit) (limited to the part concerning prize money), Article 69 (Foreign Tax Credit) and Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before that date.
<sup>machine translation, not official</sup>

### 第四条（みなし配当金額の一部の控除等に関する経過規定） — Transitional Provisions Concerning Deduction of Part of the Amount of Deemed Dividends, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-21/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人が、施行日以後に開始する事業年度（施行日以後に解散した法人の清算中の期間を含む。）において、施行日前に解散し又は合併した内国法人から受ける新法第二十四条第一項第三号又は第四号（解散又は合併の場合のみなし配当）に掲げる金銭その他の資産につき同項の規定により利益の配当又は剰余金の分配の額とみなされる金額がある場合における当該みなされる金額の百分の二十五に相当する金額の法人税額からの控除又は当該百分の二十五に相当する金額の残余財産の価額への算入については、なお従前の例による。
<sup>suppl-3421-21/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the New Act, to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year beginning on or after the Effective Date (including the period in liquidation of a corporation dissolved on or after the Effective Date), from a domestic corporation that was dissolved or merged before the Effective Date, the provisions then in force continue to govern the deduction from the amount of corporation tax of an amount equivalent to 25 percent of that deemed amount or the inclusion of the amount equivalent to that 25 percent in the value of the residual assets.
<sup>machine translation, not official</sup>

**第二項**  内国法人が、施行日前に開始した事業年度（施行日前に解散した法人の清算中の期間を含む。）において、施行日以後に解散し又は合併した内国法人から受ける改正前の法人税法（以下「旧法」という。）第二十四条第一項第三号又は第四号（解散又は合併の場合のみなし配当）に掲げる金銭その他の資産につき同項の規定により利益の配当又は剰余金の分配の額とみなされる金額がある場合には、当該金額については、附則第二条（経過規定の原則）の規定にかかわらず、旧法第六十九条、第九十七条及び第百一条（みなし配当金額の一部の控除等）の例によらないものとする。
<sup>suppl-3421-21/art-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act"), to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year that began before the Effective Date (including the period in liquidation of a corporation dissolved before the Effective Date), from a domestic corporation that is dissolved or merged on or after the Effective Date, that amount is not to be treated in accordance with the provisions of Articles 69, 97 and 101 (Deduction of Part of the Amount of Deemed Dividends, etc.) of the Former Act, notwithstanding the provisions of Article 2 (General Principle for Transitional Provisions) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第五条（中間申告に関する経過規定） — Transitional Provisions Concerning Interim Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-21/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第七十一条（中間申告）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、施行日以後に提出期限の到来する同条の規定による申告書に係る法人税について適用し、同日前に提出期限の到来した旧法第七十一条（中間申告）（旧法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定による申告書に係る法人税については、なお従前の例による。
<sup>suppl-3421-21/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 71 (Interim Return) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) applies to corporation tax pertaining to a return under the provisions of that Article whose due date for filing falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a return under the provisions of Article 71 (Interim Return) of the Former Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the Former Act) whose due date for filing fell before that date.
<sup>machine translation, not official</sup>

### 第六条（青色申告の承認の取消しに関する経過規定） — Transitional Provisions Concerning Rescission of Approval to File a Blue Return
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-21/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第百二十七条第一項第二号（青色申告の承認の取消し）（新法第百四十六条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、施行日以後に同号の規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
<sup>suppl-3421-21/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Article 127, paragraph (1), item (ii) (Rescission of Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) applies where a fact falling under that item occurs on or after the Effective Date, and the provisions then in force continue to govern where such a fact occurred before that date.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年七月一三日法律第五六号
<sup>suppl-3421-56 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-56/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第六条及び附則第十三条から第三十一条までの規定は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3421-56/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 6 and Articles 13 through 31 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年七月一五日法律第六一号
<sup>suppl-3421-61 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-61/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3421-61/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年七月二〇日法律第七三号
<sup>suppl-3421-73 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-73/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第八条から第三十一条までの規定は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3421-73/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 8 through 31 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年七月二五日法律第八二号
<sup>suppl-3421-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3421-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 month from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年七月二七日法律第八四号
<sup>suppl-3421-84 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3421-84/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年七月二九日法律第九九号
<sup>suppl-3421-99 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-99/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3421-99/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年八月一日法律第一一六号
<sup>suppl-3421-116 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十二年十月一日から施行する。
<sup>suppl-3421-116/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1967.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年八月一日法律第一二一号
<sup>suppl-3421-121 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-121/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十二年十二月一日（以下「施行日」という。）から施行する。
<sup>suppl-3421-121/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on December 1, 1967 (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

## 附　則 昭和四二年八月一日法律第一二三号
<sup>suppl-3421-123 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-123/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3421-123/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年八月一日法律第一二五号
<sup>suppl-3421-125 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-125/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3421-125/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年八月一五日法律第一三四号
<sup>suppl-3421-134 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-134/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3421-134/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 month from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年八月一六日法律第一三五号
<sup>suppl-3421-135 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-135/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3421-135/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四二年八月一九日法律第一三八号
<sup>suppl-3421-138 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3421-138/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四三年四月二〇日法律第二二号
<sup>suppl-3431-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-22/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3431-22/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（配当等の額とみなす金額に関する経過規定） — Transitional Provisions Concerning the Amount Deemed to Be the Amount of Dividends, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-22/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  改正後の法人税法（以下「新法」という。）第二十四条第一項（減資等により交付される金銭等のうち配当等の額とみなす金額）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）が昭和四十三年四月一日以後に同項各号に掲げる金銭その他の資産の交付を受ける場合について適用し、法人が同日前に当該金銭その他の資産の交付を受けた場合については、なお従前の例による。
<sup>suppl-3431-22/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 24, paragraph (1) (Amount Deemed to Be the Amount of Dividends, etc. out of Monies, etc. Delivered upon a Capital Reduction, etc.) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to cases where a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) receives the delivery of monies or other assets listed in the items of that paragraph on or after April 1, 1968, and with regard to cases where a corporation received the delivery of such monies or other assets before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（工事負担金に係る圧縮記帳及び引当金に関する経過規定） — Transitional Provisions Concerning Advanced Depreciation by Reduction of Book Value Related to Payment by the Users and Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-22/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第四十五条（工事負担金で取得した固定資産等の圧縮額の損金算入）及び第五十二条から第五十六条まで（引当金）の規定は、法人の昭和四十三年四月一日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-3431-22/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 45 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired through Payment by the Users) and Articles 52 through 56 (Reserves) of the New Act apply to corporation tax on income for a business year of a corporation beginning on or after April 1, 1968, and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過規定） — Transitional Provisions Concerning Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-22/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第五十七条（青色申告書を提出した事業年度の欠損金の繰越し）、第五十八条（青色申告書を提出しなかつた事業年度の災害による損失金の繰越し）及び第八十一条第四項（欠損金の繰戻しによる還付）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、法人の昭和四十三年四月一日以後に開始する事業年度において生じた欠損金額について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-3431-22/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57 of the New Act (Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed), Article 58 (Carryover of Losses Due to Disasters Incurred in Business Years for Which No Blue Return Was Filed) and Article 81, paragraph (4) (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 1968, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（退職年金積立金に対する法人税の税率に関する経過規定） — Transitional Provisions Concerning the Tax Rate for Corporation Tax on Retirement Pension Funds
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-22/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第八十七条（退職年金積立金に対する法人税の税率）の規定は、退職年金業務を行なう内国法人の昭和四十三年四月一日以後に開始する事業年度の退職年金積立金に対する法人税について適用し、退職年金業務を行なう内国法人の同日前に開始した事業年度の退職年金積立金に対する法人税については、なお従前の例による。
<sup>suppl-3431-22/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 87 of the New Act (Tax Rate for Corporation Tax on Retirement Pension Funds) apply to corporation tax on the retirement pension fund for a business year beginning on or after April 1, 1968 of a domestic corporation that conducts retirement pension business, and with regard to corporation tax on the retirement pension fund for a business year that began before that date of a domestic corporation that conducts retirement pension business, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四三年五月一七日法律第五一号
<sup>suppl-3431-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-51/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3431-51/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四三年五月二八日法律第七一号
<sup>suppl-3431-71 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十三年十月一日から施行する。
<sup>suppl-3431-71/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1968.
<sup>machine translation, not official</sup>

## 附　則 昭和四三年五月二九日法律第七三号
<sup>suppl-3431-73 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-73/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十三年十月一日から施行する。
<sup>suppl-3431-73/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1968.
<sup>machine translation, not official</sup>

## 附　則 昭和四三年六月六日法律第九三号
<sup>suppl-3431-93 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-93/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3431-93/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第九条（所得税法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-93/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  改正前の所得税法別表第一第一号の表、法人税法別表第二第一号の表及び地方税法第七十二条の五第一項第四号の規定は、清算中の基金については、この法律の施行後も、なおその効力を有する。
<sup>suppl-3431-93/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The table in item (i) of Appended Table I of the Income Tax Act, the table in item (i) of Appended Table II of the Corporation Tax Act, and the provisions of Article 72-5, paragraph (1), item (iv) of the Local Tax Act, prior to amendment, remain in force with respect to funds in liquidation even after this Act comes into effect.
<sup>machine translation, not official</sup>

## 附　則 昭和四四年四月一日法律第一二号
<sup>suppl-3441-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-12/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十四年四月一日から施行する。
<sup>suppl-3441-12/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1969.
<sup>machine translation, not official</sup>

## 附　則 昭和四四年五月二二日法律第三四号
<sup>suppl-3441-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-34/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十条から第二十条までの規定は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3441-34/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 10 through 20 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四四年六月三日法律第三八号
<sup>suppl-3441-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-38/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、都市計画法の施行の日から施行する。
<sup>suppl-3441-38/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the City Planning Act comes into effect.
<sup>machine translation, not official</sup>

## 附　則 昭和四四年六月二三日法律第五〇号
<sup>suppl-3441-50 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-50/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第八条から第十八条までの規定は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3441-50/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 8 through 18 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四四年六月三〇日法律第五五号
<sup>suppl-3441-55 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-55/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3441-55/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四四年七月一八日法律第六四号
<sup>suppl-3441-64 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-64/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（以下「新法」という。）は、昭和四十四年十月一日から施行する。
<sup>suppl-3441-64/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act (hereinafter referred to as "the New Act") comes into effect on October 1, 1969.
<sup>machine translation, not official</sup>

## 附　則 昭和四四年一二月一〇日法律第八六号
<sup>suppl-3441-86 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-86/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる改正規定は、それぞれ当該各号に掲げる日から施行する。
<sup>suppl-3441-86/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the amending provisions set forth in the following items come into effect on the dates set forth respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-3441-86/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  目次の改正規定、第二十七条に一項を加える改正規定、第二十七条の次に一条を加える改正規定、第二十八条第三項の改正規定、第二十九条の四に一項を加える改正規定、第三十三条第一項の改正規定（同項中「第二十七条」の下に「第一項」を加える部分に限る。）、第五十条の改正規定、第五十二条の四に一項を加える改正規定、第五十二条の五を第五十二条の六とし、同条の前に一条を加える改正規定、第七十七条の改正規定（第二項に係る部分に限る。）、第八十七条の次に一条を加える改正規定、第九十五条の改正規定、同条の次に一条を加える改正規定、第百九条の次に一条を加える改正規定、第百十一条の次に一条を加える改正規定及び第九章の次に一章を加える改正規定並びに附則第十七条、附則第十九条から附則第二十三条まで、附則第二十六条及び附則第二十九条の規定　昭和四十五年十月一日
  <sup>suppl-3441-86/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions amending the table of contents, the provisions adding one paragraph to Article 27, the provisions adding one Article after Article 27, the provisions amending Article 28, paragraph (3), the provisions adding one paragraph to Article 29-4, the provisions amending Article 33, paragraph (1) (limited to the part adding "paragraph (1)" after "Article 27" in that paragraph), the provisions amending Article 50, the provisions adding one paragraph to Article 52-4, the provisions renumbering Article 52-5 as Article 52-6 and adding one Article before that Article, the provisions amending Article 77 (limited to the part concerning paragraph (2)), the provisions adding one Article after Article 87, the provisions amending Article 95, the provisions adding one Article after that Article, the provisions adding one Article after Article 109, the provisions adding one Article after Article 111, and the provisions adding one Chapter after Chapter IX, and the provisions of Article 17, Articles 19 through 23, Article 26, and Article 29 of the Supplementary Provisions: October 1, 1970.
  <sup>machine translation, not official</sup>

## 附　則 昭和四四年一二月一八日法律第九六号
<sup>suppl-3441-96 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して十日を経過した日から施行する。
<sup>suppl-3441-96/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day on which 10 days have elapsed from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年三月二八日法律第八号
<sup>suppl-3451-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-8/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十五年五月一日から施行する。
<sup>suppl-3451-8/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on May 1, 1970.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年四月一日法律第一三号
<sup>suppl-3451-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-13/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3451-13/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年四月一三日法律第一八号
<sup>suppl-3451-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-18/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3451-18/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年四月三〇日法律第三七号
<sup>suppl-3451-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十五年五月一日から施行する。ただし、第十二条の改正規定は、同年十月一日から施行する。
<sup>suppl-3451-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on May 1, 1970; provided, however, that the provisions amending Article 12 come into effect on October 1, 1970.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法（以下「新法」という。）第二条（定義）、第五十六条の二（完成工事補償引当金）及び第六十七条（同族会社の特別税率）の規定は、法人（新法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十五年四月一日以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3451-37/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2 (Definitions), Article 56-2 (Reserve for Warranties on Completed Construction Work) and Article 67 (Special Tax Rate for Family Companies) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Act; the same applies hereinafter) beginning on or after April 1, 1970 and to corporation tax on liquidation income due to a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that began before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第七十一条（中間申告）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、この法律の施行の日以後に提出期限の到来するこれらの規定による申告書に係る法人税について適用し、同日前に提出期限の到来した改正前の法人税法第七十一条（同法第百四十五条第一項において準用する場合を含む。）の規定による申告書に係る法人税については、なお従前の例による。
<sup>suppl-3451-37/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 71 of the New Act (Interim Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to corporation tax pertaining to returns under those provisions for which the due date for filing arrives on or after the date on which this Act comes into effect, and with regard to corporation tax pertaining to returns under Article 71 of the Corporation Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) for which the due date for filing arrived before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年五月四日法律第四四号
<sup>suppl-3451-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-44/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3451-44/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年五月一八日法律第六九号
<sup>suppl-3451-69 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-69/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十一条から第二十四条までの規定は、公布の日から起算して四月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3451-69/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 11 through 24 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding four months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年五月二〇日法律第七八号
<sup>suppl-3451-78 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-78/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3451-78/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年五月二〇日法律第八一号
<sup>suppl-3451-81 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-81/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3451-81/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年五月二〇日法律第八二号
<sup>suppl-3451-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3451-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第八条
<sup>suppl-3451-82/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条第一項の規定による組織変更により道路公社となつた法人については、前条の規定による改正後の法人税法の規定は、当該組織変更の日後に終了する事業年度分の法人税について適用し、当該組織変更の日以前に終了する事業年度分の法人税については、なお従前の例による。
<sup>suppl-3451-82/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a corporation that has become a road public corporation through an entity conversion under Article 2, paragraph (1) of the Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax for business years ending after the date of that entity conversion, and with regard to corporation tax for business years ending on or before the date of that entity conversion, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年五月二二日法律第九〇号
<sup>suppl-3451-90 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-90/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3451-90/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四五年五月二三日法律第九四号
<sup>suppl-3451-94 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3451-94/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十条から第十八条までの規定は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3451-94/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 10 through 18 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四六年三月三一日法律第一九号
<sup>suppl-3461-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十六年四月一日から施行する。
<sup>suppl-3461-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1971.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法（以下「新法」という。）第二条第十八号（利益積立金額の定義）（附帯税に関する部分に限る。）の規定は、法人（同条第八号に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対する法人税及び退職年金積立金に対する法人税並びに同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下同じ。）について課される附帯税について適用し、法人の同日前に終了した事業年度の所得に対する法人税及び退職年金積立金に対する法人税並びに同日前の解散又は合併による清算所得に対する法人税について課される附帯税については、なお従前の例による。
<sup>suppl-3461-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xviii) (Definition of Amount of Retained Earnings) (limited to the part concerning penalty tax) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to penalty tax imposed on corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in item (viii) of that Article; the same applies hereinafter) ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and corporation tax on retirement pension funds, and on corporation tax on liquidation income due to a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter), and with regard to penalty tax imposed on corporation tax on income for a business year of a corporation that ended before that date and corporation tax on retirement pension funds, and on corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第三十七条第三項（寄付金の損金不算入に対する特例）の規定は、法人が施行日以後に支出する寄付金の額について適用し、法人が同日前に支出した寄付金の額については、なお従前の例による。
<sup>suppl-3461-19/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraph (3) of the New Act (Special Provisions on Exclusion of Donations from Deductible Expenses) apply to the amount of donations paid by a corporation on or after the Effective Date, and with regard to the amount of donations paid by a corporation before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第五十条第一項（交換により取得した資産の圧縮額の損金算入）の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-3461-19/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 50, paragraph (1) of the New Act (Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange) apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法第五十六条の二（製品保証等引当金）の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3461-19/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 56-2 of the New Act (Reserve for Product Warranties, etc.) apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date and corporation tax on liquidation income due to a dissolution or merger on or after that date, and with regard to corporation tax on income for a business year of a corporation that began before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  新法第七十九条第三項（所得税額等の還付）及び第百三十三条第三項（確定申告に係る更正による所得税額等の還付）の規定は、施行日以後にこれらの規定に規定する充当をする場合について適用する。
<sup>suppl-3461-19/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 79, paragraph (3) (Refund of Income Tax) and Article 133, paragraph (3) (Refund of Income Tax by Reassessment Related to Final Returns) of the New Act apply to cases where the appropriation prescribed in those provisions is made on or after the Effective Date.
<sup>machine translation, not official</sup>

**第七項**  新法第百三十八条第七号ロ（国内源泉所得）に掲げる使用料又は対価に係る新法第三編（外国法人の納税義務）の規定は、外国法人が施行日以後に受けるべき当該使用料又は対価について適用し、外国法人が同日前に受けるべき当該使用料又は対価については、なお従前の例による。
<sup>suppl-3461-19/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Part III of the New Act (Tax Liability of Foreign Corporations) pertaining to the royalties or consideration listed in Article 138, item (vii), (b) of the New Act (Domestic Source Income) apply to such royalties or consideration that a foreign corporation is to receive on or after the Effective Date, and with regard to such royalties or consideration that a foreign corporation was to receive before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第百五十二条（申告書の公示）の規定は、施行日以後に提出される法人税に係る申告書について適用し、同日前に提出された法人税に係る申告書については、なお従前の例による。
<sup>suppl-3461-19/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 152 of the New Act (Public Notice of Returns) apply to returns pertaining to corporation tax filed on or after the Effective Date, and with regard to returns pertaining to corporation tax filed before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四六年四月一日法律第三四号
<sup>suppl-3461-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-34/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3461-34/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四六年五月一七日法律第六〇号
<sup>suppl-3461-60 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-60/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3461-60/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四六年五月一八日法律第六三号
<sup>suppl-3461-63 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-63/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3461-63/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四六年六月一日法律第九四号
<sup>suppl-3461-94 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-94/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3461-94/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四六年六月一日法律第九六号
<sup>suppl-3461-96 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3461-96/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第十五項**  この法律の施行の際現に存する住宅組合に関しては、旧住宅組合法は、この法律の施行後も、なおその効力を有する。
<sup>suppl-3461-96/par-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to housing associations existing at the time this Act comes into effect, the former Housing Association Act remains in force even after this Act comes into effect.
<sup>machine translation, not official</sup>

**第三十三項**  附則第十五項に規定する住宅組合に関しては、この法律の附則の規定による改正後の次の各号に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-3461-96/par-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the housing associations prescribed in paragraph (15) of the Supplementary Provisions, notwithstanding the provisions of the Acts set forth in the following items as amended by the provisions of the Supplementary Provisions of this Act:
<sup>machine translation, not official</sup>

**一**  略
<sup>suppl-3461-96/par-33/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Omitted
<sup>machine translation, not official</sup>

**二**  法人税法
<sup>suppl-3461-96/par-33/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Corporation Tax Act.
<sup>machine translation, not official</sup>

## 附　則 昭和四六年六月四日法律第一〇一号
<sup>suppl-3461-101 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-101/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律中、次条第二項及び第四項の規定は公布の日から、第一条、次条第一項、第三項及び第五項並びに附則第三条の規定は公布の日から起算して六月をこえない範囲内で政令で定める日から、第二条、附則第四条及び附則第五条の規定は第一条の規定の施行の日から起算して一年を経過した日から施行する。
<sup>suppl-3461-101/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Of this Act, the provisions of paragraphs (2) and (4) of the following Article come into effect on the date of promulgation, the provisions of Article 1, of paragraphs (1), (3), and (5) of the following Article, and of Article 3 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation, and the provisions of Article 2 and of Articles 4 and 5 of the Supplementary Provisions come into effect on the day on which one year has elapsed from the date on which the provisions of Article 1 come into effect.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年五月一三日法律第三一号
<sup>suppl-3471-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-31/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3471-31/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年五月二九日法律第四一号
<sup>suppl-3471-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3471-41/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月一日法律第四八号
<sup>suppl-3471-48 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-48/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3471-48/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月八日法律第五七号
<sup>suppl-3471-57 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-57/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3471-57/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月一二日法律第六二号
<sup>suppl-3471-62 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-62/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十八年十月一日から施行する。ただし、目次の改正規定、第七十四条の次に二条を加える改正規定、第五章の次に一章を加える改正規定、第九十四条の七、第九十五条、第百五条及び第百九条から第百十二条までの改正規定並びに次条第五項、附則第三条、附則第七条（地方税法（昭和二十五年法律第二百二十六号）第六百九十九条の三第三項及び第六百九十九条の十一第一項の改正に係る部分を除く。）及び附則第九条から附則第十三条までの規定は、公布の日から施行する。
<sup>suppl-3471-62/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1973; provided, however, that the provisions amending the table of contents, the provisions adding two Articles after Article 74, the provisions adding one Chapter after Chapter V, the provisions amending Article 94-7, Article 95, Article 105, and Articles 109 through 112, and the provisions of paragraph (5) of the following Article, Article 3 of the Supplementary Provisions, Article 7 of the Supplementary Provisions (excluding the part concerning the amendment of Article 699-3, paragraph (3) and Article 699-11, paragraph (1) of the Local Tax Act (Act No. 226 of 1950)), and Articles 9 through 13 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月一五日法律第六六号
<sup>suppl-3471-66 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-66/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3471-66/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第八条
<sup>suppl-3471-66/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正後の法人税法の規定は、附則第二条第一項の規定による組織変更により土地開発公社となつた法人については、当該組織変更の日後に終了する事業年度分の法人税について適用し、当該組織変更の日以前に終了する事業年度分の法人税については、なお従前の例による。
<sup>suppl-3471-66/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the Corporation Tax Act as amended by the provisions of the preceding Article apply, with regard to a corporation that has become a land development corporation through an entity conversion under Article 2, paragraph (1) of the Supplementary Provisions, to corporation tax for business years ending after the date of that entity conversion, and with regard to corporation tax for business years ending on or before the date of that entity conversion, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月一五日法律第六八号
<sup>suppl-3471-68 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-68/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3471-68/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月一六日法律第七四号
<sup>suppl-3471-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-74/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3471-74/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月一九日法律第七七号
<sup>suppl-3471-77 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3471-77/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法の規定は、法人の昭和四十七年四月一日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-3471-77/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the Corporation Tax Act after the amendment apply to corporation tax on income for a business year of a corporation beginning on or after April 1, 1972, and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年六月二二日法律第八八号
<sup>suppl-3471-88 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-88/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3471-88/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四七年七月一日法律第一一一号
<sup>suppl-3471-111 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第十二条中蚕糸業法第二十一条から第四十四条までの改正規定並びに同法第五十条及び第五十一条を削る改正規定並びに附則第五項、第六項、第十二項及び第十三項の規定は、公布の日から起算して九十日を経過した日から施行する。
<sup>suppl-3471-111/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions in Article 12 amending Articles 21 through 44 of the Sericulture Industry Act and the provisions deleting Articles 50 and 51 of that Act, and the provisions of paragraphs (5), (6), (12) and (13) of the Supplementary Provisions come into effect on the day on which 90 days have elapsed from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年四月二一日法律第一五号
<sup>suppl-3481-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3481-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法の規定は、法人（同法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）の昭和四十八年四月一日以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3481-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the Corporation Tax Act after the amendment apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of that Act; the same applies hereinafter) beginning on or after April 1, 1973 and to corporation tax on liquidation income due to a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter), and with regard to corporation tax on income for a business year of a corporation that began before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年五月一日法律第二五号
<sup>suppl-3481-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-25/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3481-25/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年六月六日法律第三一号
<sup>suppl-3481-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-31/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月をこえない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に掲げる日から施行する。
<sup>suppl-3481-31/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates set forth respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-3481-31/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第三章、第八十八条第二項、第百条から第百三条まで、次条から附則第六条まで、附則第八条及び附則第九条の規定　公布の日から起算して六月をこえない範囲内において政令で定める日
  <sup>suppl-3481-31/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Chapter III, Article 88, paragraph (2), Articles 100 through 103, the following Article through Article 6 of the Supplementary Provisions, Article 8 of the Supplementary Provisions and Article 9 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
  <sup>machine translation, not official</sup>

## 附　則 昭和四八年六月一二日法律第三三号
<sup>suppl-3481-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十八年七月一日から施行する。
<sup>suppl-3481-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on July 1, 1973.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年七月六日法律第四九号
<sup>suppl-3481-49 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-49/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。ただし、附則第三条から第十一条までの規定は、この法律の施行の日から起算して二年を経過した日から施行する。
<sup>suppl-3481-49/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions of Articles 3 through 11 of the Supplementary Provisions come into effect on the day on which two years have elapsed from the date on which this Act comes into effect.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年七月一三日法律第五一号
<sup>suppl-3481-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-51/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3481-51/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年七月一六日法律第五三号
<sup>suppl-3481-53 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-53/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3481-53/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年七月二四日法律第六五号
<sup>suppl-3481-65 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-65/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3481-65/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年九月一四日法律第八〇号
<sup>suppl-3481-80 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-80/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から三月を経過した日から施行する。
<sup>suppl-3481-80/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the day on which three months have elapsed from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年一〇月五日法律第一一一号
<sup>suppl-3481-111 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-111/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年をこえない範囲内において政令で定める日から施行する。ただし、第一章、第二章第七節、第五章、第百四十五条中第四十五条第三項に係る部分、第百四十六条第一号、第百四十七条第一項、第百四十九条、第百五十条、附則第三条、附則第四条第二項、附則第五条から附則第八条まで、附則第十九条、附則第二十条及び附則第二十五条から附則第二十七条までの規定は公布の日から起算して九月をこえない範囲内において政令で定める日から、附則第四条第一項、附則第三十条及び附則第三十一条の規定は公布の日から施行する。
<sup>suppl-3481-111/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Chapter I, Chapter II, Section 7, Chapter V, the part of Article 145 concerning Article 45, paragraph (3), Article 146, item (i), Article 147, paragraph (1), Article 149, Article 150, Article 3 of the Supplementary Provisions, Article 4, paragraph (2) of the Supplementary Provisions, Articles 5 through 8 of the Supplementary Provisions, Article 19 of the Supplementary Provisions, Article 20 of the Supplementary Provisions and Articles 25 through 27 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation, and the provisions of Article 4, paragraph (1) of the Supplementary Provisions, Article 30 of the Supplementary Provisions and Article 31 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四八年一二月二二日法律第一二一号
<sup>suppl-3481-121 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-121/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3481-121/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年三月二七日法律第八号
<sup>suppl-3491-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-8/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3491-8/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年三月二九日法律第九号
<sup>suppl-3491-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十九年四月一日から施行する。
<sup>suppl-3491-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1974.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年三月三〇日法律第一六号
<sup>suppl-3491-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和四十九年四月一日から施行する。
<sup>suppl-3491-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1974.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法（以下「新法」という。）第六十六条（各事業年度の所得に対する法人税の税率）、第九十九条（解散の場合の清算所得に対する法人税の税率）、第百二条（清算中の所得に係る予納申告）、第百十五条（合併の場合の清算所得に対する法人税の税率）及び第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下この項において同じ。）の昭和四十九年五月一日以後に終了する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。この場合において、昭和四十九年五月一日から昭和五十年四月三十日までの間に終了する事業年度の所得に対する法人税に係る新法第六十六条第二項及び第四項並びに第百四十三条第二項及び第四項の規定の適用については、これらの規定中「七百万円」とあるのは、「六百万円」とする。
<sup>suppl-3491-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 66 (Tax Rate for Corporation Tax on Income for Each Business Year), Article 99 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102 (Return for Estimated Tax Due on Income during Liquidation), Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) and Article 143 (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter in this paragraph) ending on or after May 1, 1974 and to corporation tax on liquidation income due to a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that ended before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 66, paragraphs (2) and (4) and Article 143, paragraphs (2) and (4) of the New Act to corporation tax on income for a business year ending during the period from May 1, 1974 to April 30, 1975, the phrase "seven million yen" in those provisions is deemed to be replaced with "six million yen".
<sup>machine translation, not official</sup>

**第三項**  新法第六十七条（同族会社の特別税率）の規定は、法人のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-3491-16/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 67 of the New Act (Special Tax Rate for Family Companies) apply to corporation tax on income for a business year of a corporation beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第七十一条（中間申告）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、施行日以後に提出期限の到来するこれらの規定による申告書に係る法人税について適用し、同日前に提出期限の到来した改正前の法人税法第七十一条（同法第百四十五条第一項において準用する場合を含む。）の規定による申告書に係る法人税については、なお従前の例による。
<sup>suppl-3491-16/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 71 of the New Act (Interim Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to corporation tax pertaining to returns under those provisions for which the due date for filing arrives on or after the Effective Date, and with regard to corporation tax pertaining to returns under Article 71 of the Corporation Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) for which the due date for filing arrived before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年五月一日法律第三九号
<sup>suppl-3491-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3491-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年五月二日法律第四三号
<sup>suppl-3491-43 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-43/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十六条から第二十七条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3491-43/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 16 through 27 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年五月一七日法律第四八号
<sup>suppl-3491-48 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-48/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3491-48/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年五月二五日法律第五八号
<sup>suppl-3491-58 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-58/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3491-58/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年五月三一日法律第六二号
<sup>suppl-3491-62 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-62/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十四条から第二十五条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3491-62/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 14 through 25 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和四九年六月一日法律第六九号
<sup>suppl-3491-69 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-69/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3491-69/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五〇年三月三一日法律第一四号
<sup>suppl-3501-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十年四月一日から施行する。
<sup>suppl-3501-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1975.
<sup>machine translation, not official</sup>

**第二項**  この附則に別段の定めがあるものを除き、改正後の法人税法（以下「新法」という。）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の施行日前に終了した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3501-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income due to a dissolution or merger on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that ended before the Effective Date and corporation tax on liquidation income due to a dissolution or merger before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第六十七条（同族会社の特別税率）の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-3501-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 67 of the New Act (Special Tax Rate for Family Companies) apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  法人の昭和五十年四月一日から同年五月三十一日までの間に終了する事業年度の所得に対する法人税に係る新法第七十五条の二（確定申告書の提出期限の延長の特例）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定の適用については、新法第七十五条の二第二項中「事業年度終了の日」とあるのは「事業年度終了の日の翌日から一月を経過した日の前日」と、同条第六項中「十五日」とあるのは「四十五日」とする。
<sup>suppl-3501-14/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 75-2 of the New Act (Special Provisions on Extension of the Due Date for Filing a Final Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) concerning corporation tax on income for a business year of a corporation ending during the period from April 1, 1975 to May 31, 1975, the phrase "the last day of the business year" in Article 75-2, paragraph (2) of the New Act is deemed to be replaced with "the day preceding the day on which one month has elapsed from the day following the last day of the business year", and the phrase "15 days" in paragraph (6) of that Article is deemed to be replaced with "45 days".
<sup>machine translation, not official</sup>

## 附　則 昭和五〇年六月一九日法律第四一号
<sup>suppl-3501-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3501-41/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一月を超え三月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
<sup>suppl-3501-41/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period of more than one month but not exceeding three months from the date of promulgation (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

## 附　則 昭和五〇年六月二一日法律第四二号
<sup>suppl-3501-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3501-42/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十年十月一日から施行する。
<sup>suppl-3501-42/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1975.
<sup>machine translation, not official</sup>

## 附　則 昭和五〇年六月二五日法律第四五号
<sup>suppl-3501-45 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3501-45/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3501-45/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五〇年七月一〇日法律第五七号
<sup>suppl-3501-57 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3501-57/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3501-57/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五〇年七月一一日法律第五九号
<sup>suppl-3501-59 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3501-59/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を経過した日から施行する。
<sup>suppl-3501-59/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day on which 6 months have elapsed from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五〇年七月一六日法律第六七号
<sup>suppl-3501-67 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3501-67/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3501-67/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五一年五月二八日法律第三六号
<sup>suppl-3511-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-36/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十一年十月一日から施行する。
<sup>suppl-3511-36/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1976.
<sup>machine translation, not official</sup>

## 附　則 昭和五一年五月二九日法律第三七号
<sup>suppl-3511-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-37/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3511-37/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五一年六月一日法律第四七号
<sup>suppl-3511-47 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-47/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3511-47/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五一年六月一五日法律第六七号
<sup>suppl-3511-67 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-67/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十二条の規定は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3511-67/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 12 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五一年一一月一五日法律第八五号
<sup>suppl-3511-85 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-85/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3511-85/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五二年四月二二日法律第二二号
<sup>suppl-3521-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-22/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3521-22/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第五条（法人税法の一部改正） — Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-22/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人税法（昭和四十年法律第三十四号）の一部を次のように改正する。
<sup>suppl-3521-22/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The Corporation Tax Act (Act No. 34 of 1965) is partially amended as follows.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による改正後の法人税法第四条第三項の規定は、この法律の施行の日（以下「施行日」という。）以後に終了する事業団の事業年度の所得に対する法人税について適用し、施行日前に終了した事業団の事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-3521-22/art-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 4, paragraph (3) of the Corporation Tax Act as amended by the provisions of the preceding paragraph apply to corporation tax on income for a business year of the Corporation ending on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to corporation tax on income for a business year of the Corporation that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  施行日の属する事業団の事業年度に関する前項の規定の適用については、法人税法第十三条第一項の規定にかかわらず、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。
<sup>suppl-3521-22/art-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the preceding paragraph to the business year of the Corporation that contains the Effective Date, notwithstanding the provisions of Article 13, paragraph (1) of the Corporation Tax Act, the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.
<sup>machine translation, not official</sup>

## 附　則 昭和五二年五月三一日法律第五四号
<sup>suppl-3521-54 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-54/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3521-54/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五二年六月三日法律第六三号
<sup>suppl-3521-63 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-63/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3521-63/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五二年六月一〇日法律第七〇号
<sup>suppl-3521-70 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-70/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第十九条に一項を加える改正規定、第二十六条第一項の改正規定、第二十九条の次に一条を加える改正規定及び第三十九条ただし書の改正規定並びに次条から附則第十五条までの規定は、昭和五十三年三月三十一日までの間において政令で定める日から施行する。
<sup>suppl-3521-70/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions adding one paragraph to Article 19, the provisions amending Article 26, paragraph (1), the provisions adding one Article after Article 29 and the provisions amending the proviso to Article 39, and the provisions of the following Article through Article 15 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order on or before March 31, 1978.
<sup>machine translation, not official</sup>

## 附　則 昭和五二年一二月五日法律第八四号
<sup>suppl-3521-84 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-84/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して五月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3521-84/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding five months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年五月一日法律第三六号
<sup>suppl-3531-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-36/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3531-36/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年五月八日法律第四〇号
<sup>suppl-3531-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-40/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十三年十月一日から施行する。ただし、第二十四条、第三十二条、第四十四条から第六十一条まで、第六十四条、第六十七条、第六十九条、第七十条、第七十一条及び第七十三条の改正規定、同条の次に一条を加える改正規定、第七十五条及び第七十六条の改正規定、第七十七条の次に五条を加える改正規定、第八十条、第八十四条から第八十六条まで、第八十七条、第八十九条、第九十条及び第九十二条の改正規定、同条の次に二条を加える改正規定、第九十三条の次に一条を加える改正規定、第九十四条、第百三条、第百四条、第百六条及び第百七条の改正規定並びに第百八条の改正規定（「第二十二条」を「第十四条第二項、第二十七条第四項」に改める部分を除く。）並びに次条第二項、附則第十条第二項及び第二十条から第二十三条までの規定並びに附則第二十四条の規定（労働省設置法（昭和二十四年法律第百六十二号）第十条の二第三号の改正規定を除く。）は、昭和五十四年四月一日から施行する。
<sup>suppl-3531-40/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1978; provided, however, that the provisions amending Articles 24, 32, 44 through 61, 64, 67, 69, 70, 71 and 73, the provisions adding one Article after that Article, the provisions amending Articles 75 and 76, the provisions adding five Articles after Article 77, the provisions amending Articles 80, 84 through 86, 87, 89, 90 and 92, the provisions adding two Articles after that Article, the provisions adding one Article after Article 93, the provisions amending Articles 94, 103, 104, 106 and 107 and the provisions amending Article 108 (excluding the part replacing "Article 22" with "Article 14, paragraph (2), Article 27, paragraph (4)"), and the provisions of paragraph (2) of the following Article, Article 10, paragraph (2) of the Supplementary Provisions and Articles 20 through 23 of the Supplementary Provisions, and the provisions of Article 24 of the Supplementary Provisions (excluding the provisions amending Article 10-2, item (iii) of the Act for Establishment of the Ministry of Labour (Act No. 162 of 1949)), come into effect on April 1, 1979.
<sup>machine translation, not official</sup>

### 第二十三条（所得税法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-40/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第五条第一項に規定する職業訓練法人連合会及び職業訓練法人中央会、中央技能検定協会並びに都道府県技能検定協会については、附則第二十条から前条までの規定による改正後の所得税法、法人税法及び地方税法の規定にかかわらず、なお従前の例による。
<sup>suppl-3531-40/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Notwithstanding the provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act as amended by the provisions of Article 20 through the preceding Article of the Supplementary Provisions, the provisions then in force continue to govern the federations of vocational training corporations and the central association of vocational training corporations prescribed in Article 5, paragraph (1) of the Supplementary Provisions, the Central Trade Skill Testing Association and the prefectural trade skill testing associations.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年五月一五日法律第四四号
<sup>suppl-3531-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-44/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3531-44/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年五月一六日法律第四七号
<sup>suppl-3531-47 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-47/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十三年十月一日から施行する。
<sup>suppl-3531-47/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1978.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年五月二〇日法律第五二号
<sup>suppl-3531-52 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十三年九月一日から施行する。
<sup>suppl-3531-52/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on September 1, 1978.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年五月二三日法律第五四号
<sup>suppl-3531-54 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3531-54/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二十二項**  附則第十二項に規定する貸家組合等に関しては、前三項の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-3531-54/par-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the rental housing associations, etc. prescribed in paragraph (12) of the Supplementary Provisions, notwithstanding the provisions of the following Acts as amended by the provisions of the preceding three paragraphs, the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

**一及び二**  略
<sup>suppl-3531-54/par-22/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Omitted
<sup>machine translation, not official</sup>

**三**  法人税法
<sup>suppl-3531-54/par-22/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Corporation Tax Act.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年六月二一日法律第八〇号
<sup>suppl-3531-80 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3531-80/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年六月二七日法律第八三号
<sup>suppl-3531-83 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-83/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行し、第二条の規定による改正後の石炭及び石油対策特別会計法の規定は、昭和五十三年度の予算から適用する。
<sup>suppl-3531-83/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation, and the provisions of the Act on the Special Account for Coal and Petroleum Measures as amended by the provisions of Article 2 apply from the budget for fiscal 1978.
<sup>machine translation, not official</sup>

## 附　則 昭和五三年一一月一四日法律第一〇三号
<sup>suppl-3531-103 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-103/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3531-103/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五四年四月一一日法律第一九号
<sup>suppl-3541-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内で政令で定める日から施行する。
<sup>suppl-3541-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五四年六月一二日法律第四六号
<sup>suppl-3541-46 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3541-46/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3541-46/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五四年一〇月一日法律第五五号
<sup>suppl-3541-55 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3541-55/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3541-55/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五五年五月二〇日法律第五三号
<sup>suppl-3551-53 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3551-53/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十六条から第三十六条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3551-53/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 16 through 36 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五五年五月三〇日法律第七一号
<sup>suppl-3551-71 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3551-71/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十八条から第三十五条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3551-71/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 18 through 35 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五五年五月三一日法律第七二号
<sup>suppl-3551-72 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3551-72/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五五年一一月二九日法律第九二号
<sup>suppl-3551-92 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3551-92/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3551-92/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五六年三月三一日法律第一二号
<sup>suppl-3561-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十六年四月一日から施行する。
<sup>suppl-3561-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 1981.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法（以下「新法」という。）第四十二条（国庫補助金等で取得した固定資産等の圧縮額の損金算入）、第六十六条（各事業年度の所得に対する法人税の税率）、第九十九条（解散の場合の清算所得に対する法人税の税率）、第百二条（清算中の所得に係る予納申告）、第百十五条（合併の場合の清算所得に対する法人税の税率）及び第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下この項において同じ。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の施行日前に終了した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3561-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 42 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc.), Article 66 (Tax Rate for Corporation Tax on Income for Each Business Year), Article 99 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102 (Returns for Estimated Tax Due on Income in Liquidation), Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) and Article 143 (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act as amended (hereinafter referred to as the "New Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Act (Definitions); the same applies hereinafter in this paragraph) ending on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and to corporation tax on liquidation income resulting from a dissolution or merger on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that ended before the Effective Date and corporation tax on liquidation income resulting from a dissolution or merger before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  この法律の施行の際、健康保険組合若しくは健康保険組合連合会又は国民健康保険組合若しくは国民健康保険団体連合会が施行日前から引き続き新法第二条第十三号に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、新法の規定を適用する。
<sup>suppl-3561-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If, at the time this Act comes into effect, a health insurance society or the National Federation of Health Insurance Societies, or a National Health Insurance Association or a Federation of National Health Insurance Associations, has been continuously conducting since before the Effective Date a business that falls under the profit-making business prescribed in Article 2, item (xiii) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of the New Act apply.
<sup>machine translation, not official</sup>

## 附　則 昭和五六年五月一六日法律第四四号
<sup>suppl-3561-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-44/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十五条から第二十九条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3561-44/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 29 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五六年五月二二日法律第四八号
<sup>suppl-3561-48 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-48/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第二十一条から第五十五条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3561-48/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 21 through 55 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五六年五月二七日法律第五四号
<sup>suppl-3561-54 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-54/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3561-54/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-54/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  改正後の所得税法第二百四十四条第二項、法人税法第百六十四条第二項、相続税法第七十一条第二項、酒税法第六十二条第二項、砂糖消費税法第三十九条第二項、揮発油税法第三十一条第二項、地方道路税法第十七条第二項、石油ガス税法第三十一条第二項、石油税法第二十七条第二項、物品税法第四十七条第二項、トランプ類税法第四十一条第二項、入場税法第二十八条第二項、取引所税法第二十条第二項、関税法第百十七条第二項、関税暫定措置法第十四条第二項、沖縄の復帰に伴う特別措置に関する法律第八十七条第六項及び輸入品に対する内国消費税の徴収等に関する法律第二十五条第二項の規定は、この法律の施行後にした所得税法第二百三十八条第一項、法人税法第百五十九条第一項、相続税法第六十八条第一項、酒税法第五十四条第一項若しくは第二項若しくは第五十五条第一項、砂糖消費税法第三十五条第一項、揮発油税法第二十七条第一項、地方道路税法第十五条第一項、石油ガス税法第二十八条第一項、石油税法第二十四条第一項、物品税法第四十四条第一項、トランプ類税法第三十七条第一項、入場税法第二十五条第一項、取引所税法第十六条後段、第十七条第一項、第十七条ノ二第一項若しくは第十八条後段、関税法第百十条第一項から第三項まで、関税暫定措置法第十二条第一項、沖縄の復帰に伴う特別措置に関する法律第八十七条第一項又は輸入品に対する内国消費税の徴収等に関する法律第二十三条第一項の違反行為について適用し、この法律の施行前にしたこれらの規定の違反行為については、なお従前の例による。
<sup>suppl-3561-54/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amended provisions of Article 244, paragraph (2) of the Income Tax Act, Article 164, paragraph (2) of the Corporation Tax Act, Article 71, paragraph (2) of the Inheritance Tax Act, Article 62, paragraph (2) of the Liquor Tax Act, Article 39, paragraph (2) of the Sugar Excise Tax Act, Article 31, paragraph (2) of the Gasoline Tax Act, Article 17, paragraph (2) of the Local Road Tax Act, Article 31, paragraph (2) of the Liquefied Petroleum Gas Tax Act, Article 27, paragraph (2) of the Petroleum Tax Act, Article 47, paragraph (2) of the Commodity Tax Act, Article 41, paragraph (2) of the Playing Cards Tax Act, Article 28, paragraph (2) of the Admission Tax Act, Article 20, paragraph (2) of the Exchange Tax Act, Article 117, paragraph (2) of the Customs Act, Article 14, paragraph (2) of the Act on Temporary Measures Concerning Customs, Article 87, paragraph (6) of the Act on Special Measures Incidental to the Reversion of Okinawa, and Article 25, paragraph (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply to violations of Article 238, paragraph (1) of the Income Tax Act, Article 159, paragraph (1) of the Corporation Tax Act, Article 68, paragraph (1) of the Inheritance Tax Act, Article 54, paragraph (1) or (2) or Article 55, paragraph (1) of the Liquor Tax Act, Article 35, paragraph (1) of the Sugar Excise Tax Act, Article 27, paragraph (1) of the Gasoline Tax Act, Article 15, paragraph (1) of the Local Road Tax Act, Article 28, paragraph (1) of the Liquefied Petroleum Gas Tax Act, Article 24, paragraph (1) of the Petroleum Tax Act, Article 44, paragraph (1) of the Commodity Tax Act, Article 37, paragraph (1) of the Playing Cards Tax Act, Article 25, paragraph (1) of the Admission Tax Act, the second sentence of Article 16, Article 17, paragraph (1), Article 17-2, paragraph (1) or the second sentence of Article 18 of the Exchange Tax Act, Article 110, paragraphs (1) through (3) of the Customs Act, Article 12, paragraph (1) of the Act on Temporary Measures Concerning Customs, Article 87, paragraph (1) of the Act on Special Measures Incidental to the Reversion of Okinawa, or Article 23, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods committed after this Act comes into effect, and the provisions then in force continue to govern violations of these provisions committed before this Act comes into effect.
<sup>machine translation, not official</sup>

## 附　則 昭和五六年六月九日法律第七五号
<sup>suppl-3561-75 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、商法等の一部を改正する法律の施行の日（昭和五十七年十月一日）から施行する。
<sup>suppl-3561-75/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the effective date of the Act Partially Amending the Commercial Code, etc. (October 1, 1982).
<sup>machine translation, not official</sup>

## 附　則 昭和五六年六月一〇日法律第七六号
<sup>suppl-3561-76 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-76/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3561-76/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五六年六月一一日法律第八〇号
<sup>suppl-3561-80 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-80/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3561-80/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五七年三月三一日法律第七号
<sup>suppl-3571-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十七年四月一日から施行する。
<sup>suppl-3571-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1982.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法（以下「新法」という。）第七十八条（確定申告税額の延納）、第八十条（中間納付額の還付）及び第百三十四条（確定申告に係る更正又は決定による中間納付額の還付）（これらの規定を新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度に係る法人税（施行日以後に終了する事業年度に係る新法第二条第三十号に規定する中間申告書で昭和五十七年六月一日前に提出期限の到来するもの（以下「特定中間申告書」という。）に係る法人税を除く。）について適用し、法人の施行日前に終了した事業年度に係る法人税及び特定中間申告書に係る法人税については、なお従前の例による。
<sup>suppl-3571-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 78 (Deferred Payment of the Amount of Tax Stated in a Final Return), Article 80 (Refund of the Amount of Interim Payment) and Article 134 (Refund of the Amount of Interim Payment upon Reassessment or Determination Pertaining to a Final Return) of the Corporation Tax Act as amended (hereinafter referred to as the "New Act") (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to corporation tax pertaining to a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Act (Definitions); the same applies hereinafter) ending on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") (excluding corporation tax pertaining to an interim return prescribed in Article 2, item (xxx) of the New Act for a business year ending on or after the Effective Date for which the due date for filing arrives before June 1, 1982 (hereinafter referred to as a "specified interim return")), and with regard to corporation tax pertaining to a business year of a corporation that ended before the Effective Date and corporation tax pertaining to a specified interim return, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和五七年五月一日法律第三八号
<sup>suppl-3571-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3571-38/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十七年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に掲げる日から施行する。
<sup>suppl-3571-38/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1982; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-3571-38/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第五章の章名及び同章第一節から第六節までの節名を削る改正規定、第百四十八条から第百九十四条までの改正規定、第四章の二を第五章とする改正規定、第百九十八条、第百九十九条及び第二百一条の改正規定並びに附則第二条の十三第一項の改正規定（「第四章の二」を「第五章」に改める部分に限る。）並びに附則第四条及び第七条から第十二条までの規定　昭和五十七年十二月三十一日までの間において政令で定める日
  <sup>suppl-3571-38/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions deleting the title of Chapter V and the titles of Sections 1 through 6 of that Chapter, the provisions amending Articles 148 through 194, the provisions renumbering Chapter IV-2 as Chapter V, the provisions amending Articles 198, 199, and 201, and the provisions amending Article 2-13, paragraph (1) of the Supplementary Provisions (limited to the part replacing "Chapter IV-2" with "Chapter V"), as well as the provisions of Article 4 and Articles 7 through 12 of the Supplementary Provisions: the date specified by Cabinet Order on or before December 31, 1982.
  <sup>machine translation, not official</sup>

## 附　則 昭和五七年五月一日法律第四〇号
<sup>suppl-3571-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3571-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五七年六月二二日法律第六三号
<sup>suppl-3571-63 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3571-63/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十三条から第二十条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3571-63/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 13 through 20 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五八年四月二六日法律第二四号
<sup>suppl-3581-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-24/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十八年十月一日から施行する。
<sup>suppl-3581-24/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1983.
<sup>machine translation, not official</sup>

## 附　則 昭和五八年五月二日法律第二六号
<sup>suppl-3581-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-26/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3581-26/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第十三条（関係法律の改正に伴う経過措置） — Transitional Measures Accompanying the Amendment of Related Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-26/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律による改正後の農林中央金庫法、地方税法、租税特別措置法及び法人税法の規定にかかわらず、旧法人に対するこれらの法律の適用については、なお従前の例による。
<sup>suppl-3581-26/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Notwithstanding the provisions of the Norinchukin Bank Act, the Local Tax Act, the Act on Special Measures Concerning Taxation and the Corporation Tax Act as amended by this Act, with regard to the application of those Acts to former corporations, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-26/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から第七条まで及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3581-26/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Articles 2 through 7 and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 昭和五八年五月二四日法律第五三号
<sup>suppl-3581-53 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-53/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3581-53/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和五八年五月二七日法律第五九号
<sup>suppl-3581-59 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-59/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十九年四月一日から施行する。
<sup>suppl-3581-59/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1984.
<sup>machine translation, not official</sup>

## 附　則 昭和五八年一二月三日法律第八二号
<sup>suppl-3581-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十九年四月一日から施行する。
<sup>suppl-3581-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1984.
<sup>machine translation, not official</sup>

## 附　則 昭和五九年三月三一日法律第四号
<sup>suppl-3591-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和五十九年四月一日から施行する。
<sup>suppl-3591-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1984.
<sup>machine translation, not official</sup>

**第二項**  次項に定めるものを除き、改正後の法人税法（以下次項までにおいて「新法」という。）の規定、附則第四項（国税通則法の一部改正）の規定による改正後の国税通則法（昭和三十七年法律第六十六号）第二条第八号（定義）の規定並びに附則第五項（国税徴収法の一部改正）の規定による改正後の国税徴収法（昭和三十四年法律第百四十七号）第二条第十号（定義）及び第三十五条第一項（同族会社の第二次納税義務）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下この項において同じ。）のこの法律の施行の日（以下この項において「施行日」という。）以後に終了する事業年度の所得に対する法人税、施行日以後に終了する事業年度の退職年金等積立金に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の施行日前に終了した事業年度の所得に対する法人税、施行日前に終了した事業年度の退職年金等積立金に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3591-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except for what is provided for in the following paragraph, the provisions of the Corporation Tax Act as amended (hereinafter referred to as the "New Act" up to the following paragraph), the provisions of Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962) as amended by the provisions of paragraph (4) (Partial Amendment of the Act on General Rules for National Taxes) of the Supplementary Provisions, and the provisions of Article 2, item (x) (Definitions) and Article 35, paragraph (1) (Secondary Tax Liability of Family Companies) of the National Tax Collection Act (Act No. 147 of 1959) as amended by the provisions of paragraph (5) (Partial Amendment of the National Tax Collection Act) of the Supplementary Provisions apply to corporation tax on the income of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter in this paragraph) for a business year ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" in this paragraph), corporation tax on the retirement pension fund for a business year ending on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution or merger on or after the Effective Date (including corporation tax on the income for a business year in liquidation of a corporation subject to corporation tax on liquidation income, and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on the income of a corporation for a business year that ended before the Effective Date, corporation tax on the retirement pension fund for a business year that ended before the Effective Date, and corporation tax on liquidation income resulting from a dissolution or merger before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第百五十条の二（帳簿書類の備付け等）の規定は、同条第一項に規定する普通法人等の昭和六十年一月一日以後に開始する事業年度における取引及び同日以後の解散又は合併による清算に係る取引について適用する。
<sup>suppl-3591-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 150-2 of the New Act (Keeping of Books and Documents, etc.) apply to transactions in a business year beginning on or after January 1, 1985 of an ordinary corporation, etc. prescribed in paragraph (1) of that Article, and to transactions pertaining to liquidation resulting from a dissolution or merger on or after that date.
<sup>machine translation, not official</sup>

## 附　則 昭和五九年八月七日法律第六四号
<sup>suppl-3591-64 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-64/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行し、改正後の日本育英会法（以下「新法」という。）第二十二条及び附則第六条第三項の規定は、昭和五十九年四月一日から適用する。
<sup>suppl-3591-64/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation, and the provisions of Article 22 of the Japan Scholarship Foundation Act as amended (hereinafter referred to as "the New Act") and Article 6, paragraph (3) of the Supplementary Provisions apply from April 1, 1984.
<sup>machine translation, not official</sup>

## 附　則 昭和五九年八月一〇日法律第七一号
<sup>suppl-3591-71 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-71/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十年四月一日から施行する。
<sup>suppl-3591-71/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 1985.
<sup>machine translation, not official</sup>

### 第十三条（出資の受入れ、預り金及び金利等の取締りに関する法律等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Regulating the Receipt of Contributions, Receipt of Deposits, and Interest Rates, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-71/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条に規定する塩業組合に関しては、この法律の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-3591-71/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to salt industry associations prescribed in Article 2 of the Supplementary Provisions, notwithstanding the provisions of the following Acts as amended by the provisions of this Act, the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-3591-71/art-13/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  法人税法
  <sup>suppl-3591-71/art-13/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Corporation Tax Act.
  <sup>machine translation, not official</sup>

### 第二十七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-71/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3591-71/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 昭和五九年八月一四日法律第七五号
<sup>suppl-3591-75 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-75/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十年一月一日から施行する。
<sup>suppl-3591-75/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 1, 1985.
<sup>machine translation, not official</sup>

## 附　則 昭和五九年一二月二五日法律第八七号
<sup>suppl-3591-87 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-87/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十年四月一日から施行する。
<sup>suppl-3591-87/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 1985.
<sup>machine translation, not official</sup>

### 第二十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-87/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な事項は、政令で定める。
<sup>suppl-3591-87/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, matters necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 昭和六〇年三月三〇日法律第六号
<sup>suppl-3601-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十年四月一日から施行する。
<sup>suppl-3601-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 1985.
<sup>machine translation, not official</sup>

**第二項**  改正後の法人税法（以下「新法」という。）第六十六条第三項（各事業年度の所得に対する法人税の税率）、第九十九条第二項（解散の場合の清算所得に対する法人税の税率）、第百二条第一項（清算中の所得に係る予納申告）、第百十五条第二項（合併の場合の清算所得に対する法人税の税率）及び第百四十三条第三項（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、新法第二条第六号（定義）に規定する公益法人等又は同条第七号に規定する協同組合等のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（当該協同組合等の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下同じ。）について適用し、これらの法人の施行日前に終了した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3601-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 66, paragraph (3) (Tax Rate for Corporation Tax on Income for Each Business Year), Article 99, paragraph (2) (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation), Article 115, paragraph (2) (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) and Article 143, paragraph (3) (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act as amended (hereinafter referred to as the "New Act") apply to corporation tax on income for a business year of a public interest corporation, etc. prescribed in Article 2, item (vi) of the New Act (Definitions) or a cooperative, etc. prescribed in item (vii) of that Article ending on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and to corporation tax on liquidation income resulting from a dissolution or merger on or after the Effective Date (including corporation tax on income for a business year in liquidation of the cooperative, etc. and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter), and with regard to corporation tax on income for a business year of these corporations that ended before the Effective Date and corporation tax on liquidation income resulting from a dissolution or merger before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和六〇年六月八日法律第五六号
<sup>suppl-3601-56 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3601-56/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十年十月一日から施行する。
<sup>suppl-3601-56/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of October 1, 1985.
<sup>machine translation, not official</sup>

## 附　則 昭和六〇年一二月六日法律第九二号
<sup>suppl-3601-92 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3601-92/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十三条から第二十二条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3601-92/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 13 through 22 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六一年四月一五日法律第二〇号
<sup>suppl-3611-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-20/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十二年一月一日から施行する。
<sup>suppl-3611-20/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 1, 1987.
<sup>machine translation, not official</sup>

## 附　則 昭和六一年五月三〇日法律第七七号
<sup>suppl-3611-77 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-77/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第九条（地方税法第七十二条の五第一項第四号の改正規定に限る。）及び附則第十条から第十三条までの規定並びに附則第十四条の規定（通商産業省設置法（昭和二十七年法律第二百七十五号）第四条第二十八号の改正規定に限る。）は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3611-77/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 9 of the Supplementary Provisions (limited to the provisions amending Article 72-5, paragraph (1), item (iv) of the Local Tax Act), the provisions of Articles 10 through 13 of the Supplementary Provisions, and the provisions of Article 14 of the Supplementary Provisions (limited to the provisions amending Article 4, item (xxviii) of the Act for Establishment of the Ministry of International Trade and Industry (Act No. 275 of 1952)) come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六一年六月一〇日法律第八二号
<sup>suppl-3611-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3611-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（研究所の解散等） — Dissolution of the Institute and Related Matters
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-82/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  農業機械化研究所（以下「研究所」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。
<sup>suppl-3611-82/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The Institute of Agricultural Machinery (hereinafter referred to as "the Institute") is to be dissolved at the time of the establishment of the Organization, and the Organization succeeds to all of its rights and obligations at that time.
<sup>machine translation, not official</sup>

### 第十六条（旧促進法等の暫定的効力等） — Provisional Effect of the Former Promotion Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-82/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  研究所については、旧促進法、附則第十一条の規定による改正前の所得税法、附則第十二条の規定による改正前の法人税法、附則第十三条の規定による改正前の地方税法及び前条の規定による改正前の地方税法等の一部を改正する法律は、附則第二条第一項の規定により研究所が解散するまでの間は、なおその効力を有する。
<sup>suppl-3611-82/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With respect to the Institute, the former Promotion Act, the Income Tax Act prior to amendment by the provisions of Article 11 of the Supplementary Provisions, the Corporation Tax Act prior to amendment by the provisions of Article 12 of the Supplementary Provisions, the Local Tax Act prior to amendment by the provisions of Article 13 of the Supplementary Provisions, and the Act Partially Amending the Local Tax Act, etc. prior to amendment by the provisions of the preceding Article remain in force until the Institute is dissolved pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

## 附　則 昭和六一年一二月四日法律第九三号
<sup>suppl-3611-93 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-93/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十二年四月一日から施行する。
<sup>suppl-3611-93/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1987.
<sup>machine translation, not official</sup>

### 第四十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3611-93/art-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な事項は、政令で定める。
<sup>suppl-3611-93/art-42/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, matters necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 昭和六二年四月一日法律第二四号
<sup>suppl-3621-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-24/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第四章の規定、附則第三条及び第四条の規定、附則第六条から第九条までの規定、附則第十条中地方税法（昭和二十五年法律第二百二十六号）第七十二条の五第一項第四号の改正規定、附則第十一条から第十三条までの規定並びに附則第十五条及び第十六条の規定は、公布の日から起算して一月を超え四月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3621-24/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Chapter IV, the provisions of Articles 3 and 4 of the Supplementary Provisions, the provisions of Articles 6 through 9 of the Supplementary Provisions, the provisions in Article 10 of the Supplementary Provisions amending Article 72-5, paragraph (1), item (iv) of the Local Tax Act (Act No. 226 of 1950), the provisions of Articles 11 through 13 of the Supplementary Provisions, and the provisions of Articles 15 and 16 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period exceeding one month but not exceeding four months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六二年五月二九日法律第三二号
<sup>suppl-3621-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-32/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十二年十月一日から施行する。
<sup>suppl-3621-32/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of October 1, 1987.
<sup>machine translation, not official</sup>

### 第十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-32/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日の属する医薬品副作用被害救済・研究振興基金の事業年度に関する法人税法その他法人税に関する法令の規定の適用については、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。
<sup>suppl-3621-32/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to the business year of the Fund for Adverse Drug Reaction Relief and Research Promotion that contains the Effective Date, the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.
<sup>machine translation, not official</sup>

## 附　則 昭和六二年五月二九日法律第四〇号
<sup>suppl-3621-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-40/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3621-40/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六二年六月一日法律第四一号
<sup>suppl-3621-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-41/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十三年四月一日から施行する。
<sup>suppl-3621-41/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 1988.
<sup>machine translation, not official</sup>

### 第三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-41/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-3621-41/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 昭和六二年六月一二日法律第七九号
<sup>suppl-3621-79 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-79/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第三十四条から第四十一条までの規定は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3621-79/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 34 through 41 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六二年九月二五日法律第九六号
<sup>suppl-3621-96 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3621-96/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　昭和六十三年一月一日
  <sup>suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 1988;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法第百四十四条の改正規定
    <sup>suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    in Article 3, the provisions amending Article 144 of the Corporation Tax Act.
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　昭和六十三年四月一日
  <sup>suppl-3621-96/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 1988.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-3621-96/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法第六十八条第一項並びに第八十四条第一項及び第二項第二号の改正規定、同項第五号を同項第六号とし、同項第四号を同項第五号とし、同項第三号の次に一号を加える改正規定、同条第三項、同法第百条第一項並びに同法第百三十八条第一号、第九号及び第十号の改正規定、同号を同条第十一号とし、同条第九号の次に一号を加える改正規定並びに同法第百三十九条並びに第百四十一条第二号及び第三号ロの改正規定並びに附則第三十一条の規定
    <sup>suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    in Article 3, the provisions amending Article 68, paragraph (1) and Article 84, paragraph (1) and paragraph (2), item (ii) of the Corporation Tax Act, the provisions renumbering item (v) of that paragraph as item (vi) of that paragraph, renumbering item (iv) of that paragraph as item (v) of that paragraph and adding one item after item (iii) of that paragraph, the provisions amending paragraph (3) of that Article, Article 100, paragraph (1) of that Act and Article 138, items (i), (ix) and (x) of that Act, the provisions renumbering that item as item (xi) of that Article and adding one item after item (ix) of that Article, and the provisions amending Article 139 and Article 141, item (ii) and item (iii), (b) of that Act, as well as the provisions of Article 31 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第二十九条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第三条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和六十二年十月一日以後に終了する事業年度の所得に対する法人税及び退職年金等積立金に対する法人税並びに同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税及び退職年金等積立金に対する法人税並びに同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3621-96/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income and corporation tax on the retirement pension fund for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) ending on or after October 1, 1987, and to corporation tax on liquidation income resulting from a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income and corporation tax on the retirement pension fund for a business year of a corporation that ended before that date, and corporation tax on liquidation income resulting from a dissolution or merger before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十七条第五項の規定は、法人が昭和六十二年十月一日以後に支出する同項に規定する金銭の額について適用する。
<sup>suppl-3621-96/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraph (5) of the New Corporation Tax Act apply to the amount of money prescribed in that paragraph that a corporation expends on or after October 1, 1987.
<sup>machine translation, not official</sup>

### 第三十一条（国内源泉所得に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Domestic Source Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十八条第一号及び第十号、第百三十九条並びに第百四十一条の規定は、昭和六十三年四月一日以後に支払を受けるべき新法人税法第百三十八条第十号に掲げる給付補てん金、利息、利益又は差益（以下この条において「給付補てん金等」という。）について適用し、同日前に支払を受けるべき給付補てん金等については、なお従前の例による。
<sup>suppl-3621-96/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 138, items (i) and (x), Article 139 and Article 141 of the New Corporation Tax Act apply to compensation for periodic deposits, interest, profits or margins listed in Article 138, item (x) of the New Corporation Tax Act that are to be received on or after April 1, 1988 (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this Article), and with regard to compensation for periodic deposits or similar amounts that are to be received before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  昭和六十三年四月一日以後に外国法人が支払を受けるべき給付補てん金等で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、前項の規定にかかわらず、なお従前の例による。
<sup>suppl-3621-96/art-31/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the portion of compensation for periodic deposits or similar amounts that a foreign corporation is to receive on or after April 1, 1988 and that correspond to the period specified by Cabinet Order as the calculation period of the compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated as specified by Cabinet Order as the amount of those corresponding to the period from the first day of that period to March 31, 1988, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和六二年九月二六日法律第九七号
<sup>suppl-3621-97 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-97/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超え六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3621-97/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period of more than three months but not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六三年五月六日法律第三三号
<sup>suppl-3631-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-33/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3631-33/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六三年五月一七日法律第四四号
<sup>suppl-3631-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-44/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3631-44/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六三年五月二四日法律第六一号
<sup>suppl-3631-61 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-61/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、昭和六十三年九月一日から施行する。
<sup>suppl-3631-61/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of September 1, 1988.
<sup>machine translation, not official</sup>

### 第十三条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-61/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正後の法人税法第八十四条の規定は、退職年金業務等を行う内国法人の昭和六十三年九月一日以後に開始する事業年度の退職年金等積立金に対する法人税について適用し、退職年金業務等を行う内国法人の同日前に開始した事業年度の退職年金等積立金に対する法人税については、なお従前の例による。
<sup>suppl-3631-61/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 84 of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax on the retirement pension fund for a business year of a domestic corporation conducting retirement pension business, etc. beginning on or after September 1, 1988, and with regard to corporation tax on the retirement pension fund for a business year of a domestic corporation conducting retirement pension business, etc. that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 昭和六三年五月二四日法律第六六号
<sup>suppl-3631-66 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-66/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3631-66/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 昭和六三年一二月三〇日法律第一〇九号
<sup>suppl-3631-109 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3631-109/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　昭和六十四年四月一日
  <sup>suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 1989
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条及び附則第十四条から第二十一条までの規定
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 and Articles 14 through 21 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第十四条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和六十四年四月一日以後に開始する事業年度の所得に対する法人税及び同日以後の解散（合併による解散を除く。以下同じ。）又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-3631-109/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after April 1, 1989 and to corporation tax on liquidation income resulting from a dissolution (excluding a dissolution resulting from a merger; the same applies hereinafter) or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for a business year of a corporation that began before that date and corporation tax on liquidation income resulting from a dissolution or merger before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得の金額の計算に係る新法人税法第二十三条第一項及び第三項の規定の適用については、これらの規定中「百分の八十」とあるのは、「百分の九十」とする。
<sup>suppl-3631-109/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 23, paragraphs (1) and (3) of the New Corporation Tax Act pertaining to the calculation of the amount of income for a business year of a corporation starting during the period from April 1, 1989 to March 31, 1990, the term "80 percent" in those provisions is deemed to be replaced with "90 percent".
<sup>machine translation, not official</sup>

### 第十六条（外国税額の還付金の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds of Foreign Taxes from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十六条第二項の規定は、新法人税法第六十九条第一項から第三項までの規定の適用を受けた後に新法人税法第二十六条第二項に規定する外国法人税の額が減額された場合におけるその減額された金額のうち同項に規定する控除対象外国法人税の額が減額された部分として政令で定める金額について適用し、第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第六十九条第一項から第三項までの規定の適用を受けた後に旧法人税法第二十六条第二項に規定する外国法人税の額が減額された場合におけるその減額された部分については、なお従前の例による。
<sup>suppl-3631-109/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 26, paragraph (2) of the New Corporation Tax Act apply to the amount specified by Cabinet Order as the portion of the reduced amount by which the creditable amount of the foreign country's corporate tax prescribed in that paragraph has been reduced, in the case where, after the provisions of Article 69, paragraphs (1) through (3) of the New Corporation Tax Act were applied, the amount of the foreign country's corporate tax prescribed in Article 26, paragraph (2) of the New Corporation Tax Act has been reduced; and with regard to the reduced portion in the case where, after the provisions of Article 69, paragraphs (1) through (3) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") were applied, the amount of the foreign country's corporate tax prescribed in Article 26, paragraph (2) of the Former Corporation Tax Act has been reduced, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第九号に規定する普通法人（以下「普通法人」という。）又は同条第八号に規定する人格のない社団等の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得に係る新法人税法その他法人税に関する法令の規定の適用については、新法人税法第六十六条第一項及び第百四十三条第一項中「百分の三十七・五」とあるのは「百分の四十」と、新法人税法第六十六条第二項及び第百四十三条第二項中「百分の二十八」とあるのは「百分の二十九」とする。
<sup>suppl-3631-109/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax pertaining to the income for a business year starting during the period from April 1, 1989 to March 31, 1990 of an ordinary corporation prescribed in Article 2, item (ix) of the New Corporation Tax Act (hereinafter referred to as an "ordinary corporation") or an association or foundation without juridical personality prescribed in item (viii) of that Article, the term "37.5 percent" in Article 66, paragraph (1) and Article 143, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "40 percent", and the term "28 percent" in Article 66, paragraph (2) and Article 143, paragraph (2) of the New Corporation Tax Act is deemed to be replaced with "29 percent".
<sup>machine translation, not official</sup>

### 第十八条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人の昭和六十四年四月一日から昭和六十九年三月三十一日までの間に開始する各事業年度の法人税の額からの控除に係る新法人税法第六十九条第二項及び第三項の規定の適用については、これらの規定中「前三年」とあるのは、「前五年」とする。ただし、昭和六十八年四月一日から昭和六十九年三月三十一日までの間に開始する事業年度におけるこれらの規定の適用については、昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の同条第二項の控除限度額及び同条第三項の控除対象外国法人税の額はないものとする。
<sup>suppl-3631-109/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 69, paragraphs (2) and (3) of the New Corporation Tax Act pertaining to the deduction from the amount of corporation tax for each business year of a domestic corporation starting during the period from April 1, 1989 to March 31, 1994, the term "preceding three years" in those provisions is deemed to be replaced with "preceding five years"; provided, however, that with regard to the application of those provisions in a business year starting during the period from April 1, 1993 to March 31, 1994, there is to be no limitation on a creditable amount under paragraph (2) of that Article and no creditable amount of the foreign country's corporate tax under paragraph (3) of that Article for a business year starting during the period from April 1, 1989 to March 31, 1990.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十九条第四項の規定は、内国法人が昭和六十四年四月一日以後に開始する各事業年度において受ける同項に規定する配当等の額について適用し、内国法人が同日前に開始した各事業年度において受けた旧法人税法第六十九条第四項に規定する配当等の額については、なお従前の例による。
<sup>suppl-3631-109/art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (4) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a domestic corporation receives in each business year starting on or after April 1, 1989, and with regard to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Former Corporation Tax Act that a domestic corporation received in each business year that started before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第六十九条第五項の規定は、同条第一項から第三項までの規定の適用を受けた後に減額された同条第五項に規定する外国法人税の額について適用し、旧法人税法第六十九条第一項から第三項までの規定の適用を受けた後に減額された同条第五項に規定する外国法人税の額については、なお従前の例による。
<sup>suppl-3631-109/art-18/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (5) of the New Corporation Tax Act apply to the amount of the foreign country's corporate tax prescribed in paragraph (5) of that Article that has been reduced after the provisions of paragraphs (1) through (3) of that Article were applied, and with regard to the amount of the foreign country's corporate tax prescribed in paragraph (5) of that Article that has been reduced after the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act were applied, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十九条（解散による清算所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Liquidation Income from Dissolution
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人である普通法人又は新法人税法第二条第七号に規定する協同組合等の昭和六十四年四月一日から昭和六十五年三月三十一日までの間の解散による清算所得の金額の計算に係る新法人税法第九十三条第二項第二号の規定の適用については、同号中「百分の八十」とあるのは、「百分の九十」とする。
<sup>suppl-3631-109/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 93, paragraph (2), item (ii) of the New Corporation Tax Act pertaining to the calculation of the amount of liquidation income from dissolution during the period from April 1, 1989 to March 31, 1990 of an ordinary corporation or a cooperative, etc. prescribed in Article 2, item (vii) of the New Corporation Tax Act, which is a domestic corporation, the term "80 percent" in that item is deemed to be replaced with "90 percent".
<sup>machine translation, not official</sup>

**第二項**  旧法人税法第六十九条第一項から第三項までの規定の適用を受けた後に還付された旧法人税法第九十三条第二項第三号に掲げる外国法人税の額については、なお従前の例による。
<sup>suppl-3631-109/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of the foreign country's corporate tax listed in Article 93, paragraph (2), item (iii) of the Former Corporation Tax Act that was refunded after the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act were applied, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十条（清算所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Liquidation Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人である普通法人が昭和六十四年四月一日から昭和六十五年三月三十一日までの間に解散又は合併をした場合における清算所得に係る新法人税法その他法人税に関する法令の規定の適用については、新法人税法第九十九条第一項及び第百十五条第一項中「百分の三十三」とあるのは、「百分の三十五・二」とする。
<sup>suppl-3631-109/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax pertaining to liquidation income in the case where an ordinary corporation which is a domestic corporation has dissolved or merged during the period from April 1, 1989 to March 31, 1990, the term "33 percent" in Article 99, paragraph (1) and Article 115, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "35.2 percent".
<sup>machine translation, not official</sup>

### 第二十一条（清算中の所得に係る予納申告に関する経過措置） — Transitional Measures Concerning Returns for Estimated Tax Due on Income in Liquidation
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人である普通法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する清算中の事業年度に関する新法人税法第百二条の規定の適用については、同条第一項第三号中「百分の三十七・五」とあるのは、「百分の四十」とする。
<sup>suppl-3631-109/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 102 of the New Corporation Tax Act concerning a business year in liquidation of an ordinary corporation which is a domestic corporation starting during the period from April 1, 1989 to March 31, 1990, the term "37.5 percent" in paragraph (1), item (iii) of that Article is deemed to be replaced with "40 percent".
<sup>machine translation, not official</sup>

## 附　則 平成元年六月二八日法律第三九号
<sup>suppl-4011-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4011-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二年一月一日から施行する。
<sup>suppl-4011-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 1, 1990.
<sup>machine translation, not official</sup>

## 附　則 平成元年六月二八日法律第五二号
<sup>suppl-4011-52 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4011-52/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4011-52/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成元年六月二八日法律第五七号
<sup>suppl-4011-57 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4011-57/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4011-57/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成元年一二月二二日法律第八六号
<sup>suppl-4011-86 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4011-86/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4011-86/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4011-86/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第一条中国民年金法第八十七条の改正規定、第二条中厚生年金保険法目次の改正規定、同法第百十五条及び第百二十条の改正規定、同条の次に三条を加える改正規定、同法第百三十条の改正規定、同法第百三十条の二を第百三十条の三とし、第百三十条の次に一条を加える改正規定、同法第九章第一節第五款中第百三十六条の次に二条を加える改正規定、同法第百四十九条の改正規定、同条の前に款名を付する改正規定、同法第百五十一条の次に款名を付する改正規定、同法第百五十三条及び第百五十八条の改正規定、同条の次に三条及び款名を加える改正規定、同法第百五十九条の改正規定、同法第百五十九条の二を第百五十九条の三とし、第百五十九条の次に一条を加える改正規定、同法第百六十四条の改正規定、同法第百六十五条の次に款名を付する改正規定並びに同法第百七十五条及び第百七十六条の改正規定並びに第四条中国民年金法等の一部を改正する法律附則第三十六条の改正規定並びに附則第五条の規定、附則第十七条中法人税法（昭和四十年法律第三十四号）第八十四条の改正規定、附則第十八条中印紙税法（昭和四十二年法律第二十三号）別表第三文書名の欄の改正規定及び附則第二十一条中地方税法（昭和二十五年法律第二百二十六号）附則第九条の改正規定　平成二年四月一日
  <sup>suppl-4011-86/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  among the provisions of Article 1, the provisions amending Article 87 of the National Pension Act, among the provisions of Article 2, the provisions amending the table of contents of the Employees' Pension Insurance Act, the provisions amending Articles 115 and 120 of that Act, the provisions adding three Articles after that Article, the provisions amending Article 130 of that Act, the provisions renumbering Article 130-2 of that Act as Article 130-3 and adding one Article after Article 130, the provisions adding two Articles after Article 136 in Chapter IX, Section 1, Subsection 5 of that Act, the provisions amending Article 149 of that Act, the provisions adding a subsection title before that Article, the provisions adding a subsection title after Article 151 of that Act, the provisions amending Articles 153 and 158 of that Act, the provisions adding three Articles and a subsection title after that Article, the provisions amending Article 159 of that Act, the provisions renumbering Article 159-2 of that Act as Article 159-3 and adding one Article after Article 159, the provisions amending Article 164 of that Act, the provisions adding a subsection title after Article 165 of that Act, and the provisions amending Articles 175 and 176 of that Act, and, among the provisions of Article 4, the provisions amending Article 36 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of Article 5 of the Supplementary Provisions, among the provisions of Article 17 of the Supplementary Provisions, the provisions amending Article 84 of the Corporation Tax Act (Act No. 34 of 1965), among the provisions of Article 18 of the Supplementary Provisions, the provisions amending the document name column of Appended Table 3 of the Stamp Tax Act (Act No. 23 of 1967), and, among the provisions of Article 21 of the Supplementary Provisions, the provisions amending Article 9 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950): April 1, 1990;
  <sup>machine translation, not official</sup>

  **四**  第一条中国民年金法目次の改正規定、同法第七条から第九条まで、第四十五条、第九十五条の二及び第百十一条の二の改正規定、同法第十章の章名の改正規定、同章第一節の節名の改正規定、同法第百十五条の前に款名を付する改正規定、同条の次に一条を加える改正規定、同法第百十六条の改正規定、同法第百十八条の次に一条及び款名を加える改正規定、同法第百十九条の改正規定、同条の次に四条及び款名を加える改正規定、同法第百二十条、第百二十二条、第百二十四条及び第百二十五条の改正規定、同法第百二十六条の次に款名を付する改正規定、同法第十章第二節、第三節及び第四節の節名を削る改正規定、同法第百二十七条の改正規定、同条の次に一条及び款名を加える改正規定、同法第百二十八条の改正規定、同条の次に一条を加える改正規定、同法第百二十九条から第百三十一条までの改正規定、同条の次に一条を加える改正規定、同法第百三十二条及び第百三十三条の改正規定、同条の次に款名を付する改正規定、同法第百三十四条の改正規定、同条の次に一条及び款名を加える改正規定、同法第百三十六条及び第百三十七条の改正規定、同法第十章中第百三十七条の次に一節及び節名を加える改正規定、同法第百三十八条の改正規定、同法第百三十九条の次に一条を加える改正規定、同法第百四十条から第百四十二条までの改正規定、同法第十章第三節中同条の次に一条を加える改正規定、「第五節　罰則」を「第四節　罰則」に改める改正規定、同法第百四十三条及び第百四十五条から第百四十八条までの改正規定並びに同法附則第五条、第六条及び第八条の改正規定並びに第四条中国民年金法等の一部を改正する法律附則第四条、第五条第九号、第三十二条第七項及び第三十四条第四項の改正規定並びに附則第三条、第四条、第六条及び第十六条の規定、附則第十七条の規定（前号に掲げる改正規定を除く。）、附則第十八条の規定（前号に掲げる改正規定を除く。）、附則第十九条及び第二十条の規定、附則第二十一条の規定（前号に掲げる改正規定を除く。）並びに附則第二十二条の規定　平成三年四月一日
  <sup>suppl-4011-86/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  among the provisions of Article 1, the provisions amending the table of contents of the National Pension Act, the provisions amending Articles 7 through 9, Article 45, Article 95-2, and Article 111-2 of that Act, the provisions amending the title of Chapter X of that Act, the provisions amending the title of Section 1 of that Chapter, the provisions adding a subsection title before Article 115 of that Act, the provisions adding one Article after that Article, the provisions amending Article 116 of that Act, the provisions adding one Article and a subsection title after Article 118 of that Act, the provisions amending Article 119 of that Act, the provisions adding four Articles and a subsection title after that Article, the provisions amending Articles 120, 122, 124, and 125 of that Act, the provisions adding a subsection title after Article 126 of that Act, the provisions deleting the titles of Sections 2, 3, and 4 of Chapter X of that Act, the provisions amending Article 127 of that Act, the provisions adding one Article and a subsection title after that Article, the provisions amending Article 128 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 129 through 131 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 132 and 133 of that Act, the provisions adding a subsection title after that Article, the provisions amending Article 134 of that Act, the provisions adding one Article and a subsection title after that Article, the provisions amending Articles 136 and 137 of that Act, the provisions adding one Section and a section title after Article 137 in Chapter X of that Act, the provisions amending Article 138 of that Act, the provisions adding one Article after Article 139 of that Act, the provisions amending Articles 140 through 142 of that Act, the provisions adding one Article after that Article in Chapter X, Section 3 of that Act, the provisions changing "Section 5 Penal Provisions" to "Section 4 Penal Provisions", the provisions amending Article 143 and Articles 145 through 148 of that Act, and the provisions amending Articles 5, 6, and 8 of the Supplementary Provisions of that Act, and, among the provisions of Article 4, the provisions amending Article 4, Article 5, item (ix), Article 32, paragraph (7), and Article 34, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of Articles 3, 4, 6, and 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), the provisions of Article 18 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), the provisions of Articles 19 and 20 of the Supplementary Provisions, the provisions of Article 21 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), and the provisions of Article 22 of the Supplementary Provisions: April 1, 1991.
  <sup>machine translation, not official</sup>

## 附　則 平成二年三月三〇日法律第六号
<sup>suppl-4021-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4021-6/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4021-6/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二年六月二七日法律第五〇号
<sup>suppl-4021-50 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4021-50/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成三年四月一日から施行する。
<sup>suppl-4021-50/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1991.
<sup>machine translation, not official</sup>

## 附　則 平成二年六月二九日法律第六二号
<sup>suppl-4021-62 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4021-62/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成三年三月三〇日法律第一八号
<sup>suppl-4031-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4031-18/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成三年七月一日から施行する。
<sup>suppl-4031-18/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on July 1, 1991.
<sup>machine translation, not official</sup>

## 附　則 平成三年四月二六日法律第四六号
<sup>suppl-4031-46 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4031-46/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第二十条及び附則第十条から第二十四条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4031-46/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 20 and Articles 10 through 24 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成四年四月二四日法律第三四号
<sup>suppl-4041-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4041-34/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4041-34/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成四年五月六日法律第三九号
<sup>suppl-4041-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4041-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成四年十月一日から施行する。
<sup>suppl-4041-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1992.
<sup>machine translation, not official</sup>

## 附　則 平成四年六月五日法律第七三号
<sup>suppl-4041-73 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4041-73/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4041-73/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成四年六月二六日法律第八七号
<sup>suppl-4041-87 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4041-87/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4041-87/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成五年五月一二日法律第四四号
<sup>suppl-4051-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4051-44/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4051-44/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成五年五月二一日法律第五一号
<sup>suppl-4051-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4051-51/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4051-51/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成六年三月三一日法律第二七号
<sup>suppl-4061-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-27/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4061-27/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成六年六月二四日法律第四二号
<sup>suppl-4061-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-42/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4061-42/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成七年四月二一日法律第七五号
<sup>suppl-4071-75 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-75/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4071-75/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成七年五月八日法律第八七号
<sup>suppl-4071-87 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、更生保護事業法の施行の日から施行する。
<sup>suppl-4071-87/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Offender Rehabilitation Services Act comes into effect.
<sup>machine translation, not official</sup>

## 附　則 平成七年六月七日法律第一〇六号
<sup>suppl-4071-106 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-106/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、保険業法（平成七年法律第百五号）の施行の日から施行する。
<sup>suppl-4071-106/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Insurance Business Act (Act No. 105 of 1995) comes into effect.
<sup>machine translation, not official</sup>

### 第六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-106/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる事項に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4071-106/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in connection with matters that are to continue to be governed by the provisions then in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-106/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4071-106/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成八年三月三一日法律第一四号
<sup>suppl-4081-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-14/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成九年四月一日から施行する。
<sup>suppl-4081-14/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1997.
<sup>machine translation, not official</sup>

## 附　則 平成八年五月二九日法律第五一号
<sup>suppl-4081-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4081-51/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第九項**  施行日の属する日本学術振興会の事業年度に関する法人税法その他法人税に関する法令の規定の適用については、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。
<sup>suppl-4081-51/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax with respect to the business year of the Japan Society for the Promotion of Science that contains the Effective Date, the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.
<sup>machine translation, not official</sup>

## 附　則 平成八年五月二九日法律第五三号
<sup>suppl-4081-53 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-53/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十五条から第四十二条までの規定は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4081-53/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 42 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成八年六月一四日法律第八二号
<sup>suppl-4081-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成九年四月一日から施行する。
<sup>suppl-4081-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1997.
<sup>machine translation, not official</sup>

### 第九十六条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-82/art-96 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第三十二条第二項に規定する存続組合は、法人税法その他法人税に関する法令の規定及び地価税法（平成三年法律第六十九号）その他地価税に関する法令の規定の適用については、法人税法別表第二に掲げる法人とみなす。
<sup>suppl-4081-82/art-96/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax and the provisions of the Land-holding Tax Act (Act No. 69 of 1991) and other laws and regulations concerning land-holding tax, a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a corporation listed in Appended Table 2 of the Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  附則第三十二条第二項に規定する存続組合は、地方税法第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。
<sup>suppl-4081-82/art-96/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act, a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a public interest corporation, etc. under Article 2, item (vi) of the Corporation Tax Act.
<sup>machine translation, not official</sup>

## 附　則 平成八年六月一九日法律第八八号
<sup>suppl-4081-88 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-88/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成九年四月一日から施行する。
<sup>suppl-4081-88/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1997.
<sup>machine translation, not official</sup>

## 附　則 平成八年六月二一日法律第九五号
<sup>suppl-4081-95 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-95/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成九年四月一日から施行する。
<sup>suppl-4081-95/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1997.
<sup>machine translation, not official</sup>

## 附　則 平成八年六月二六日法律第一〇七号
<sup>suppl-4081-107 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-107/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4081-107/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4081-107/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第十条、附則第八条から第十一条まで及び附則第十三条の規定　平成十一年四月一日
  <sup>suppl-4081-107/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 10, Articles 8 through 11 of the Supplementary Provisions and Article 13 of the Supplementary Provisions: April 1, 1999.
  <sup>machine translation, not official</sup>

### 第十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-107/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4081-107/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成九年五月九日法律第四八号
<sup>suppl-4091-48 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-48/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十年一月一日から施行する。
<sup>suppl-4091-48/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 1, 1998.
<sup>machine translation, not official</sup>

### 第七十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-48/art-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4091-48/art-74/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七十五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-48/art-75 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4091-48/art-75/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成九年六月四日法律第六八号
<sup>suppl-4091-68 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-68/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十年四月一日から施行する。
<sup>suppl-4091-68/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1998.
<sup>machine translation, not official</sup>

## 附　則 平成九年六月一三日法律第八三号
<sup>suppl-4091-83 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-83/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十五条から第三十七条までの規定は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4091-83/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 37 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成九年六月二〇日法律第九六号
<sup>suppl-4091-96 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-96/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一月を経過した日から施行する。
<sup>suppl-4091-96/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day on which 1 month has elapsed from the date of promulgation.
<sup>machine translation, not official</sup>

### 第十三条（所得税法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-96/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第三条第一項に規定する真珠養殖調整組合及び真珠養殖調整組合連合会並びに附則第四条第一項に規定する漁業生産調整組合に関しては、この法律の附則の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-4091-96/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the pearl culture adjustment associations and federations of pearl culture adjustment associations prescribed in Article 3, paragraph (1) of the Supplementary Provisions and the fishery production adjustment associations prescribed in Article 4, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern, notwithstanding the provisions of the following Acts as amended by the provisions of the Supplementary Provisions of this Act:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4091-96/art-13/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  法人税法
  <sup>suppl-4091-96/art-13/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the Corporation Tax Act.
  <sup>machine translation, not official</sup>

## 附　則 平成一〇年三月三一日法律第二四号
<sup>suppl-4101-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十年四月一日から施行する。
<sup>suppl-4101-24/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 1998.
<sup>machine translation, not official</sup>

### 第二条（法人税法の一部改正に伴う経過措置の原則） — Principle for Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4101-24/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) starting on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after the Effective Date (including corporation tax pertaining to income for a business year in liquidation of a corporation on which corporation tax on liquidation income is imposed and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax on income for a business year of a corporation that started before the Effective Date and corporation tax on liquidation income from a dissolution or merger before the Effective Date.
<sup>machine translation, not official</sup>

### 第三条（罰金等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Fines, etc. from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十八条第二項（第五号に係る部分に限る。）の規定は、法人が施行日以後に課される同号に掲げるものについて適用する。
<sup>suppl-4101-24/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 38, paragraph (2) of the New Corporation Tax Act (limited to the part pertaining to item (v)) apply to the things listed in that item that are imposed on a corporation on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第四条（特定の現物出資により取得した有価証券の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Securities Acquired through Specified Capital Contributions in Kind
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十一条の規定は、法人が施行日以後にする金銭以外の資産の出資について適用し、法人が施行日前にした金銭以外の資産の出資については、なお従前の例による。
<sup>suppl-4101-24/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 51 of the New Corporation Tax Act apply to a contribution of assets other than monies made by a corporation on or after the Effective Date, and the provisions then in force continue to govern a contribution of assets other than monies made by a corporation before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人（各事業年度終了の時における資本の金額又は出資金額が一億円を超える法人税法等の一部を改正する法律（平成十三年法律第六号）第一条の規定による改正後の法人税法（以下「平成十三年新法」という。）第二条第九号に規定する普通法人並びに保険業法（平成七年法律第百五号）に規定する相互会社及びこれに準ずるものとして政令で定めるものに限る。）が、施行日から平成十五年三月三十一日までの間に開始する各事業年度において、平成十三年新法第五十二条第二項の規定の適用を受ける場合には、同項の規定にかかわらず、当該事業年度終了の時における同項に規定する一括評価金銭債権の帳簿価額（政令で定める金銭債権にあっては、政令で定める金額を控除した残額）の合計額に政令で定める割合を乗じて計算した金額をもって、同項に規定する政令で定めるところにより計算した金額とすることができる。
<sup>suppl-4101-24/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a corporation (limited to an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001) (hereinafter referred to as the "2001 New Corporation Tax Act") whose amount of capital or amount of capital contributions as of the end of each business year exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act (Act No. 105 of 1995) and any other entity specified by Cabinet Order as being equivalent thereto) is subject to the provisions of Article 52, paragraph (2) of the 2001 New Corporation Tax Act in each business year starting during the period from the Effective Date to March 31, 2003, it may, notwithstanding the provisions of that paragraph, treat the amount calculated by multiplying the sum of the book values of the collectively assessed monetary claims prescribed in that paragraph as of the end of that business year (or, for monetary claims specified by Cabinet Order, the balance remaining after deducting the amount specified by Cabinet Order) by the ratio specified by Cabinet Order as the amount calculated in the manner specified by Cabinet Order prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第六条（賞与引当金に関する経過措置） — Transitional Measures Concerning Reserves for Bonuses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人の施行日から平成十五年三月三十一日までの間に開始する各事業年度の所得の金額の計算については、第一条の規定による改正前の法人税法（以下「旧法人税法」という。）第五十四条第一項、第三項及び第四項（旧法人税法第百四十二条において適用する場合を含む。以下この条において同じ。）の規定は、なおその効力を有する。この場合において、旧法人税法第五十四条第一項中「役員に対して支給する同条第四項に規定する賞与（」とあるのは「役員（以下この項において「使用人等」という。）に対して支給する同条第四項に規定する賞与（法人税法等の一部を改正する法律（平成十三年法律第六号）第一条の規定による改正後の法人税法第二条第十二号の八（定義）に規定する適格合併に該当しない合併又は同条第十二号の十二に規定する適格分割型分割に該当しない同条第十二号の九に規定する分割型分割により合併法人又は同条第十二号の三に規定する分割承継法人の業務に従事することとなつた使用人等に支給するものを除く。」と、「計算した金額」とあるのは、施行日から平成十一年三月三十一日までの間に開始する事業年度については「計算した金額の六分の五に相当する金額」と、同年四月一日から平成十二年三月三十一日までの間に開始する事業年度については「計算した金額の六分の四に相当する金額」と、同年四月一日から平成十三年三月三十一日までの間に開始する事業年度については「計算した金額の六分の三に相当する金額」と、同年四月一日から平成十四年三月三十一日までの間に開始する事業年度については「計算した金額の六分の二に相当する金額」と、同年四月一日から平成十五年三月三十一日までの間に開始する事業年度については「計算した金額の六分の一に相当する金額」と読み替えるものとする。
<sup>suppl-4101-24/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of income for each business year of a corporation starting during the period from the Effective Date to March 31, 2003, the provisions of Article 54, paragraphs (1), (3) and (4) of the Corporation Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Corporation Tax Act") (including as applied pursuant to Article 142 of the Former Corporation Tax Act; the same applies hereinafter in this Article) remain in force. In this case, the phrase "bonuses prescribed in paragraph (4) of that Article that are paid to officers (" in Article 54, paragraph (1) of the Former Corporation Tax Act is deemed to be replaced with "bonuses prescribed in paragraph (4) of that Article that are paid to officers (hereinafter referred to as 'employees, etc.' in this paragraph) (excluding those paid to employees, etc. who have come to engage in the business of the acquiring corporation or of the succeeding corporation in a company split prescribed in item (xii)-3 of that Article as a result of a merger that does not fall under a qualified merger prescribed in Article 2, item (xii)-8 (Definitions) of the Corporation Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001) or a company split by split-off prescribed in item (xii)-9 of that Article that does not fall under a Qualified Company Split by Split-Off prescribed in item (xii)-12 of that Article;", and the phrase "calculated amount" is deemed to be replaced with "amount equivalent to five-sixths of the calculated amount" for a business year starting during the period from the Effective Date to March 31, 1999, with "amount equivalent to four-sixths of the calculated amount" for a business year starting during the period from April 1, 1999 to March 31, 2000, with "amount equivalent to three-sixths of the calculated amount" for a business year starting during the period from April 1, 2000 to March 31, 2001, with "amount equivalent to two-sixths of the calculated amount" for a business year starting during the period from April 1, 2001 to March 31, 2002, and with "amount equivalent to one-sixth of the calculated amount" for a business year starting during the period from April 1, 2002 to March 31, 2003.
<sup>machine translation, not official</sup>

**第二項**  法人の使用人等（前項の規定によりなおその効力を有するものとされて読み替えて適用される旧法人税法第五十四条第一項に規定する使用人等をいう。以下この項において同じ。）が適格合併等（平成十三年新法第二条第十二号の八に規定する適格合併（以下「適格合併」という。）又は同条第十二号の十二に規定する適格分割型分割（以下「適格分割型分割」という。）をいう。以下この項及び第四項において同じ。）により合併法人等（合併法人又は同条第十二号の三に規定する分割承継法人（以下「分割承継法人」という。）をいう。以下この項及び第四項において同じ。）の業務に従事することとなった場合には、次の各号に掲げる適格合併等の区分に応じ、当該各号に定める賞与引当金勘定の金額は、当該適格合併等に係る合併法人等に引き継ぐものとする。
<sup>suppl-4101-24/art-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If an employee, etc. of a corporation (meaning an employee, etc. prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of the preceding paragraph and is applied with the replacement of terms; the same applies hereinafter in this paragraph) has, as a result of a qualified merger, etc. (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the 2001 New Corporation Tax Act (hereinafter referred to as a "qualified merger") or a Qualified Company Split by Split-Off prescribed in item (xii)-12 of that Article (hereinafter referred to as a "Qualified Company Split by Split-Off"); the same applies hereinafter in this paragraph and paragraph (4)), come to engage in the business of an acquiring corporation, etc. (meaning an acquiring corporation or a succeeding corporation in a company split prescribed in item (xii)-3 of that Article (hereinafter referred to as a "succeeding corporation in a company split"); the same applies hereinafter in this paragraph and paragraph (4)), the amount of the reserve for bonuses specified in each of the following items in accordance with the category of qualified merger, etc. listed in that item is to be succeeded to by the acquiring corporation, etc. involved in that qualified merger, etc.:
<sup>machine translation, not official</sup>

  **一**  適格合併　旧法人税法第五十四条第一項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入された同項に規定する賞与引当金勘定の金額
  <sup>suppl-4101-24/art-6/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  qualified merger:The amount of the reserve for bonuses prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to the provisions of the paragraph;
  <sup>machine translation, not official</sup>

  **二**  適格分割型分割　旧法人税法第五十四条第一項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入された同項に規定する賞与引当金勘定の金額のうち当該適格分割型分割により分割承継法人の業務に従事することとなった使用人等に係る部分の金額として政令で定める金額
  <sup>suppl-4101-24/art-6/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Qualified Company Split by Split-Off:The amount specified by Cabinet Order as the portion of the amount of the reserve for bonuses prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the Qualified Company Split by Split-Off, pursuant to the provisions of that paragraph, which pertains to employees, etc. who have come to engage in the business of the succeeding corporation in a company split as a result of the Qualified Company Split by Split-Off.
  <sup>machine translation, not official</sup>

**第三項**  旧法人税法第五十四条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された賞与引当金勘定の金額（前項の規定により適格分割型分割に係る分割承継法人に引き継がれたものを除く。）は、当該事業年度の翌事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4101-24/art-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the reserve for bonuses that was included in deductible expenses pursuant to the provisions of Article 54, paragraph (1) of the Former Corporation Tax Act, when calculating the amount of income for each business year (excluding the amount succeeded to by a succeeding corporation in a company split involved in a Qualified Company Split by Split-Off pursuant to the provisions of the preceding paragraph), is included in gross profits, when calculating the amount of income for the following business year of the business year.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定により合併法人等が引継ぎを受けた賞与引当金勘定の金額は、当該合併法人等の適格合併等の日の属する事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4101-24/art-6/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the reserve for bonuses succeeded to by an acquiring corporation, etc. pursuant to the provisions of paragraph (2) is included in gross profits, when calculating the amount of income for the business year containing the date of the qualified merger, etc. of the acquiring corporation, etc.
<sup>machine translation, not official</sup>

**第五項**  前三項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4101-24/art-6/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第七条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  経過措置対象資産（施行日以後最初に開始する事業年度の直前の事業年度終了の日において特別修繕引当金勘定が設けられている資産（以下この項において「特定資産」という。）及び適格組織再編成（適格合併、所得税法等の一部を改正する等の法律（平成十八年法律第十号）第二条の規定による改正後の法人税法（以下この項及び第五項において「平成十八年新法」という。）第二条第十二号の十一に規定する適格分割、同条第十二号の十四に規定する適格現物出資又は同条第十二号の十五に規定する適格事後設立をいう。以下この条において同じ。）により被合併法人等（被合併法人、平成十八年新法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人又は同条第十二号の六に規定する事後設立法人をいう。以下この項において同じ。）から移転を受けた資産で当該被合併法人等において当該適格組織再編成の直前に特定資産に該当していたものをいう。以下この条において同じ。）に係る特別修繕引当金勘定の金額（旧法人税法第五十六条第一項及び法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下この項において「平成十四年改正法」という。）第九条の規定による改正前の附則第七条第一項の規定によりなおその効力を有するものとされた旧法人税法第五十六条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入されたもの並びに平成十四年改正法第九条の規定による改正前の附則第七条第二項の規定により適格分社型分割等（平成十八年新法第二条第十二号の十三に規定する適格分社型分割、同条第十二号の十四に規定する適格現物出資又は同条第十二号の十五に規定する適格事後設立をいう。以下この項及び第三項において同じ。）に係る分割法人等（平成十八年新法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人又は同条第十二号の六に規定する事後設立法人をいう。）において当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入されたものに限るものとし、既に旧法人税法第五十六条第二項、法人税法等の一部を改正する法律（平成十三年法律第六号。以下この項において「平成十三年改正法」という。）第十二条の規定による改正前の附則第七条第一項の規定によりなおその効力を有するものとされた旧法人税法第五十六条第二項、平成十三年改正法第十二条の規定による改正前の附則第七条第二項、平成十四年改正法第九条の規定による改正前の附則第七条第四項及び第五項並びに次項の規定により取り崩すべきこととなったものを除く。以下この条において同じ。）を有する法人は、当該経過措置対象資産について旧法人税法第五十六条第一項に規定する特別の修繕が完了した場合、当該経過措置対象資産を有しないこととなった場合（適格組織再編成により合併法人等（合併法人、分割承継法人、平成十八年新法第二条第十二号の五に規定する被現物出資法人又は同条第十二号の六の二に規定する被事後設立法人をいう。第六項及び第七項において同じ。）に当該経過措置対象資産を移転する場合を除く。）その他の政令で定める場合には、政令で定めるところにより、当該経過措置対象資産に係る特別修繕引当金勘定の金額を取り崩さなければならない。
<sup>suppl-4101-24/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A corporation that has the amount in a special repair reserve account pertaining to assets subject to the transitional measures (meaning assets for which a special repair reserve account has been established as of the last day of the business year immediately preceding the business year first starting on or after the Effective Date (hereinafter referred to as "specified assets" in this paragraph) and assets transferred from an acquired corporation, etc. (meaning an acquired corporation, a splitting corporation prescribed in Article 2, item (xii)-2 of the 2006 New Corporation Tax Act, a corporation making a capital contribution in kind prescribed in item (xii)-4 of that Article or a corporation conducting a post-formation acquisition of assets prescribed in item (xii)-6 of that Article; the same applies hereinafter in this paragraph) through a qualified organizational restructuring (meaning a qualified merger, a qualified company split prescribed in Article 2, item (xii)-11 of the Corporation Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006) (hereinafter referred to as the "2006 New Corporation Tax Act" in this paragraph and paragraph (5)), a qualified capital contribution in kind prescribed in item (xii)-14 of that Article or a qualified post-formation acquisition of assets prescribed in item (xii)-15 of that Article; the same applies hereinafter in this Article) that fell under specified assets for that acquired corporation, etc. immediately before that qualified organizational restructuring; the same applies hereinafter in this Article) (limited to the amount included in deductible expenses, when calculating the amount of income for each business year, pursuant to the provisions of Article 56, paragraph (1) of the Former Corporation Tax Act and of Article 56, paragraph (1) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions prior to the amendment by the provisions of Article 9 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; hereinafter referred to as the "2002 Amendment Act" in this paragraph), and the amount included in deductible expenses, when calculating the amount of income for the business year containing the date of a qualified company split by spin-off, etc. (meaning a qualified company split by spin-off prescribed in Article 2, item (xii)-13 of the 2006 New Corporation Tax Act, a qualified capital contribution in kind prescribed in item (xii)-14 of that Article or a qualified post-formation acquisition of assets prescribed in item (xii)-15 of that Article; the same applies hereinafter in this paragraph and paragraph (3)), by the splitting corporation, etc. (meaning a splitting corporation prescribed in Article 2, item (xii)-2 of the 2006 New Corporation Tax Act, a corporation making a capital contribution in kind prescribed in item (xii)-4 of that Article or a corporation conducting a post-formation acquisition of assets prescribed in item (xii)-6 of that Article) involved in that qualified company split by spin-off, etc., pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions prior to the amendment by the provisions of Article 9 of the 2002 Amendment Act, and excluding the amount that has already been required to be withdrawn pursuant to the provisions of Article 56, paragraph (2) of the Former Corporation Tax Act, Article 56, paragraph (2) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001; hereinafter referred to as the "2001 Corporation Tax Amendment Act" in this paragraph), Article 7, paragraph (2) of the Supplementary Provisions prior to the amendment by the provisions of Article 12 of the 2001 Corporation Tax Amendment Act, Article 7, paragraphs (4) and (5) of the Supplementary Provisions prior to the amendment by the provisions of Article 9 of the 2002 Amendment Act, and the following paragraph; the same applies hereinafter in this Article) must, if the special repairs prescribed in Article 56, paragraph (1) of the Former Corporation Tax Act have been completed for those assets subject to the transitional measures, if it has ceased to have those assets subject to the transitional measures (excluding the case where it transfers those assets subject to the transitional measures to an acquiring corporation, etc. (meaning an acquiring corporation, a succeeding corporation in a company split, a corporation receiving a capital contribution in kind prescribed in Article 2, item (xii)-5 of the 2006 New Corporation Tax Act or a transferee corporation in a post-formation acquisition prescribed in item (xii)-6-2 of that Article; the same applies in paragraphs (6) and (7)) through a qualified organizational restructuring), or in any other case specified by Cabinet Order, withdraw the amount in the special repair reserve account pertaining to those assets subject to the transitional measures, pursuant to the provisions of Cabinet Order.
<sup>machine translation, not official</sup>

**第二項**  経過措置対象資産を有する法人の平成十五年三月三十一日以後に終了する各事業年度終了の日において、前事業年度から繰り越された当該経過措置対象資産に係る特別修繕引当金勘定の金額がある場合には、取崩対象特別修繕引当金額（当該法人の同年三月三十一日以後最初に終了する事業年度終了の日における当該経過措置対象資産に係る特別修繕引当金勘定の金額をいう。）に当該各事業年度の月数を乗じてこれを四十八で除して計算した金額（当該計算した金額が当該各事業年度終了の日における当該経過措置対象資産に係る特別修繕引当金勘定の金額を超える場合には、当該特別修繕引当金勘定の金額）に相当する金額を取り崩さなければならない。
<sup>suppl-4101-24/art-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If, as of the last day of each business year ending on or after March 31, 2003 of a corporation having assets subject to the transitional measures, there is an amount in the special repair reserve account pertaining to those assets subject to the transitional measures carried forward from the previous business year, the corporation must withdraw an amount equivalent to the amount calculated by multiplying the amount of special repair reserve subject to withdrawal (meaning the amount in the special repair reserve account pertaining to those assets subject to the transitional measures as of the last day of the business year of that corporation first ending on or after March 31, 2003) by the number of months in that business year and dividing the result by 48 (or, if that calculated amount exceeds the amount in the special repair reserve account pertaining to those assets subject to the transitional measures as of the last day of that business year, the amount in that special repair reserve account).
<sup>machine translation, not official</sup>

**第三項**  法人が、適格分社型分割等により経過措置対象資産を移転する場合（平成十五年四月一日以後に行われる適格分社型分割等により移転する場合に限るものとし、当該法人の事業年度開始の日に行われる適格分社型分割等により移転する場合を除く。）の当該法人の当該適格分社型分割等の日の属する事業年度については、当該適格分社型分割等の日の前日を事業年度終了の日とみなして、前項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格分社型分割等の日の前日までの期間の月数」とする。
<sup>suppl-4101-24/art-7/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the business year of a corporation containing the date of a qualified company split by spin-off, etc. in the case where the corporation transfers assets subject to the transitional measures through the qualified company split by spin-off, etc. (limited to the case where it transfers them through a qualified company split by spin-off, etc. carried out on or after April 1, 2003, and excluding the case where it transfers them through a qualified company split by spin-off, etc. carried out on the first day of the business year of that corporation), the provisions of the preceding paragraph apply by deeming the day preceding the date of that qualified company split by spin-off, etc. to be the last day of the business year. In this case, the phrase "the number of months in that business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day preceding the date of that qualified company split by spin-off, etc.".
<sup>machine translation, not official</sup>

**第四項**  前二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>suppl-4101-24/art-7/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The number of months set forth in the preceding two paragraphs is calculated according to the calendar and a division of less than one month is counted as one month.
<sup>machine translation, not official</sup>

**第五項**  第一項及び第二項（第三項の規定により読み替えて適用される場合を含む。）の規定により取り崩すべきこととなった特別修繕引当金勘定の金額は、それぞれその取り崩すべきこととなった日（適格合併に該当しない合併又は適格分割型分割（平成十八年新法第二条第十二号の十二に規定する適格分割型分割をいう。）に該当しない分割型分割（同条第十二号の九に規定する分割型分割をいう。以下この項において同じ。）により経過措置対象資産を合併法人又は分割承継法人に移転することに伴って当該特別修繕引当金勘定の金額を取り崩す場合には、当該合併又は分割型分割の日の前日）の属する事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4101-24/art-7/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount in a special repair reserve account that has become required to be withdrawn pursuant to the provisions of paragraph (1) and paragraph (2) (including as applied with the replacement of terms pursuant to the provisions of paragraph (3)) is included in gross profits, when calculating the amount of income for the business year containing the respective day on which it became required to be withdrawn (or, in the case where the amount in that special repair reserve account is withdrawn in connection with the transfer of assets subject to the transitional measures to an acquiring corporation or a succeeding corporation in a company split through a merger that does not fall under a qualified merger or through a company split by split-off (meaning a company split by split-off prescribed in Article 2, item (xii)-9 of the 2006 New Corporation Tax Act; the same applies hereinafter in this paragraph) that does not fall under a Qualified Company Split by Split-Off (meaning a Qualified Company Split by Split-Off prescribed in item (xii)-12 of that Article), the day preceding the date of that merger or company split by split-off).
<sup>machine translation, not official</sup>

**第六項**  法人が、適格組織再編成により経過措置対象資産を合併法人等に移転した場合には、その適格組織再編成の直前における当該経過措置対象資産に係る特別修繕引当金勘定の金額は、当該合併法人等に引き継ぐものとする。
<sup>suppl-4101-24/art-7/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a corporation has transferred assets subject to the transitional measures to an acquiring corporation, etc. through a qualified organizational restructuring, the amount in the special repair reserve account pertaining to those assets subject to the transitional measures immediately before that qualified organizational restructuring is to be succeeded to by that acquiring corporation, etc.
<sup>machine translation, not official</sup>

**第七項**  前項の規定により合併法人等が引継ぎを受けた特別修繕引当金勘定の金額は、当該合併法人等がその適格組織再編成の日において有する特別修繕引当金勘定の金額とみなす。
<sup>suppl-4101-24/art-7/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount in a special repair reserve account succeeded to by an acquiring corporation, etc. pursuant to the provisions of the preceding paragraph is deemed to be the amount in a special repair reserve account that the acquiring corporation, etc. has as of the date of that qualified organizational restructuring.
<sup>machine translation, not official</sup>

**第八項**  第四項に定めるもののほか、第一項から第三項まで、第五項及び第六項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4101-24/art-7/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in paragraph (4), necessary matters concerning the application of the provisions of paragraphs (1) through (3), paragraph (5), and paragraph (6) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第八条（製品保証等引当金に関する経過措置） — Transitional Measures Concerning Reserves for Product Warranties, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人の施行日から平成十五年三月三十一日までの間に開始する各事業年度の所得の金額の計算については、旧法人税法第五十六条の二第一項、第三項及び第四項（旧法人税法第百四十二条において適用する場合を含む。以下この条において同じ。）の規定は、なおその効力を有する。この場合において、旧法人税法第五十六条の二第一項中「製造業」とあるのは「製造業（以下この項において「対象事業」という。）」と、「その補修」とあるのは「その補修（法人税法等の一部を改正する法律（平成十三年法律第六号）第一条の規定による改正後の法人税法第二条第十二号の八（定義）に規定する適格合併に該当しない合併又は同条第十二号の十二に規定する適格分割型分割に該当しない同条第十二号の九に規定する分割型分割により合併法人又は同条第十二号の三に規定する分割承継法人に移転する事業に係る目的物の欠陥につき行うものを除く。）」と、「当該補修」とあるのは「当該対象事業に係る無償による補修」と、「計算した金額」とあるのは、施行日から平成十一年三月三十一日までの間に開始する事業年度については「計算した金額の六分の五に相当する金額」と、同年四月一日から平成十二年三月三十一日までの間に開始する事業年度については「計算した金額の六分の四に相当する金額」と、同年四月一日から平成十三年三月三十一日までの間に開始する事業年度については「計算した金額の六分の三に相当する金額」と、同年四月一日から平成十四年三月三十一日までの間に開始する事業年度については「計算した金額の六分の二に相当する金額」と、同年四月一日から平成十五年三月三十一日までの間に開始する事業年度については「計算した金額の六分の一に相当する金額」と読み替えるものとする。
<sup>suppl-4101-24/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of income for each business year of a corporation starting during the period from the Effective Date to March 31, 2003, the provisions of Article 56-2, paragraphs (1), (3) and (4) of the Former Corporation Tax Act (including as applied pursuant to Article 142 of the Former Corporation Tax Act; the same applies hereinafter in this Article) remain in force. In this case, in Article 56-2, paragraph (1) of the Former Corporation Tax Act, the phrase "manufacturing business" is deemed to be replaced with "manufacturing business (hereinafter referred to as the 'covered business' in this paragraph)", the phrase "its repair" with "its repair (excluding repairs made for defects in the subject matter pertaining to a business transferred to the acquiring corporation or to the succeeding corporation in a company split prescribed in item (xii)-3 of that Article through a merger that does not fall under a qualified merger prescribed in Article 2, item (xii)-8 (Definitions) of the Corporation Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001) or through a company split by split-off prescribed in item (xii)-9 of that Article that does not fall under a Qualified Company Split by Split-Off prescribed in item (xii)-12 of that Article)", the phrase "that repair" with "free repair pertaining to that covered business", and the phrase "calculated amount" with "amount equivalent to five-sixths of the calculated amount" for a business year starting during the period from the Effective Date to March 31, 1999, with "amount equivalent to four-sixths of the calculated amount" for a business year starting during the period from April 1, 1999 to March 31, 2000, with "amount equivalent to three-sixths of the calculated amount" for a business year starting during the period from April 1, 2000 to March 31, 2001, with "amount equivalent to two-sixths of the calculated amount" for a business year starting during the period from April 1, 2001 to March 31, 2002, and with "amount equivalent to one-sixth of the calculated amount" for a business year starting during the period from April 1, 2002 to March 31, 2003.
<sup>machine translation, not official</sup>

**第二項**  法人が、適格合併又は適格分割型分割（以下この項及び第四項において「適格合併等」という。）により合併法人又は分割承継法人（以下この項及び第四項において「合併法人等」という。）に前項の規定によりなおその効力を有するものとされて読み替えて適用される旧法人税法第五十六条の二第一項に規定する対象事業（以下この項において「対象事業」という。）の全部又は一部を移転する場合には、次の各号に掲げる適格合併等の区分に応じ、当該各号に定める製品保証等引当金勘定の金額は、当該適格合併等に係る合併法人等に引き継ぐものとする。
<sup>suppl-4101-24/art-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a corporation transfers, through a qualified merger or a Qualified Company Split by Split-Off (hereinafter referred to as a "qualified merger, etc." in this paragraph and paragraph (4)), all or part of the covered business prescribed in Article 56-2, paragraph (1) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of the preceding paragraph and is applied with the replacement of terms (hereinafter referred to as the "covered business" in this paragraph) to an acquiring corporation or a succeeding corporation in a company split (hereinafter referred to as an "acquiring corporation, etc." in this paragraph and paragraph (4)), the amount of the reserve for product warranties, etc. specified in each of the following items in accordance with the category of qualified merger, etc. listed in that item is to be succeeded to by the acquiring corporation, etc. involved in that qualified merger, etc.:
<sup>machine translation, not official</sup>

  **一**  適格合併　旧法人税法第五十六条の二第一項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入された同項に規定する製品保証等引当金勘定の金額
  <sup>suppl-4101-24/art-8/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  qualified merger:The amount of the reserve for product warranties, etc. prescribed in Article 56-2, paragraph (1) of the Former Corporation Tax Act that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  適格分割型分割　旧法人税法第五十六条の二第一項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入された同項に規定する製品保証等引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する対象事業に係る部分の金額として政令で定める金額
  <sup>suppl-4101-24/art-8/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Qualified Company Split by Split-Off:The portion of the amount of the reserve for product warranties, etc. prescribed in Article 56-2, paragraph (1) of the Former Corporation Tax Act that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the Qualified Company Split by Split-Off, pursuant to the provisions of the paragraph, which is specified by Cabinet Order as the portion pertaining to the covered business to be transferred to a succeeding corporation in a company split involved in the Qualified Company Split by Split-Off.
  <sup>machine translation, not official</sup>

**第三項**  旧法人税法第五十六条の二第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された製品保証等引当金勘定の金額（前項の規定により適格分割型分割に係る分割承継法人に引き継がれたものを除く。）は、当該事業年度の翌事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4101-24/art-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the reserve for product warranties, etc. that was included in deductible expenses pursuant to the provisions of Article 56-2, paragraph (1) of the Former Corporation Tax Act, when calculating the amount of income for each business year (excluding the amount succeeded to by a succeeding corporation in a company split involved in a Qualified Company Split by Split-Off pursuant to the provisions of the preceding paragraph), is included in gross profits, when calculating the amount of income for the following business year of the business year.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定により合併法人等が引継ぎを受けた製品保証等引当金勘定の金額は、当該合併法人等の適格合併等の日の属する事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4101-24/art-8/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the reserve for product warranties, etc. succeeded to by an acquiring corporation, etc. pursuant to the provisions of paragraph (2) is included in gross profits, when calculating the amount of income for the business year containing the date of the qualified merger, etc. of the acquiring corporation, etc.
<sup>machine translation, not official</sup>

**第五項**  前三項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4101-24/art-8/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第九条（割賦販売等に関する経過措置） — Transitional Measures Concerning Instalment Sales or Similar Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人の施行日前に開始した事業年度においてその目的物の引渡し又は提供をした棚卸資産若しくは役務又は資産若しくは工事の旧法人税法第六十二条第一項に規定する割賦販売等又は旧法人税法第六十三条第一項に規定する延払条件付譲渡若しくは延払条件付請負に係る益金の額及び損金の額への算入については、なお従前の例による。
<sup>suppl-4101-24/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the inclusion in gross profits and in deductible expenses of amounts pertaining to instalment sales or similar transactions prescribed in Article 62, paragraph (1) of the Former Corporation Tax Act, or deferred payment sales or deferred payment contracts for work prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act, of inventory or services or of assets or construction work for which the subject matter was delivered or provided in a business year of a corporation that started before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  施行日以後最初に開始する事業年度の直前の事業年度において旧法人税法第六十二条第一項に規定する割賦販売等（以下この項において「割賦販売等」という。）をしたすべての棚卸資産又は役務の割賦販売等につき同条第一項に規定する政令で定める割賦基準の方法（以下この項において「割賦基準の方法」という。）により経理をした法人が、施行日から平成十五年三月三十一日までの間に開始する各事業年度において棚卸資産又は役務の割賦販売等をしたときは、その棚卸資産又は役務の割賦販売等（新法人税法第六十二条第二項に規定する長期割賦販売等に該当するものを除く。以下この条において「経過措置対象割賦販売等」という。）をした事業年度以後の各事業年度の所得の金額の計算上、当該経過措置対象割賦販売等に係る収益の額及び費用の額につき割賦基準の方法により経理した場合に当該各事業年度の益金の額又は損金の額に算入されることとなる収益の額及び費用の額のそれぞれに、当該経過措置対象割賦販売等をした事業年度が次の各号に掲げる事業年度のいずれに該当するかに応じ当該各号に定める金額（当該事業年度が一年に満たない場合には、当該金額を十二で除し、これに当該事業年度の月数を乗じて計算した金額）を加算した金額（当該金額が、当該経過措置対象割賦販売等に係る収益の額又は費用の額から当該経過措置対象割賦販売等につき当該事業年度の直前の事業年度までに既にこの項の規定により益金の額又は損金の額に算入した金額に相当する金額を控除した金額を超える場合には、当該控除をした金額）を、それぞれ益金の額及び損金の額に算入する。
<sup>suppl-4101-24/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a corporation that, in the business year immediately preceding the business year first starting on or after the Effective Date, accounted for all instalment sales or similar transactions of inventory or services prescribed in Article 62, paragraph (1) of the Former Corporation Tax Act that it made (hereinafter referred to as "instalment sales or similar transactions" in this paragraph) under the instalment basis method specified by Cabinet Order prescribed in paragraph (1) of that Article (hereinafter referred to as the "instalment basis method" in this paragraph) makes instalment sales or similar transactions of inventory or services in any business year starting during the period from the Effective Date to March 31, 2003, then, when calculating the amount of income for the business year in which it made those instalment sales or similar transactions of inventory or services (excluding those falling under long-term instalment sales or similar transactions prescribed in Article 62, paragraph (2) of the New Corporation Tax Act; hereinafter referred to as an "instalment sale under the transitional rules" in this Article) and for each subsequent business year, the amounts obtained by adding, to each of the amount of proceeds and the amount of expenses that would be included in gross profits or deductible expenses for each of those business years if the amount of proceeds and the amount of expenses pertaining to that instalment sale under the transitional rules were accounted for under the instalment basis method, the amount specified in whichever of the following items lists the business year in which the instalment sale under the transitional rules was made (or, if that business year is less than one year, the amount calculated by dividing that amount by 12 and multiplying the result by the number of months in that business year) (or, if that amount exceeds the amount remaining after deducting, from the amount of proceeds or the amount of expenses pertaining to the instalment sale under the transitional rules, an amount equivalent to the amounts already included in gross profits or deductible expenses pursuant to the provisions of this paragraph for that instalment sale under the transitional rules up to the business year immediately preceding that business year, the amount remaining after that deduction) are included in gross profits and deductible expenses, respectively:
<sup>machine translation, not official</sup>

  **一**  施行日から平成十一年三月三十一日までの間に開始する事業年度　繰延収益の額（当該経過措置対象割賦販売等に係る収益の額から当該収益の額につき割賦基準の方法により経理した場合に当該経過措置対象割賦販売等をした事業年度において益金の額に算入されることとなる収益の額を控除した金額をいう。以下この項において同じ。）及び繰延費用の額（当該経過措置対象割賦販売等に係る費用の額から当該費用の額につき割賦基準の方法により経理した場合に当該経過措置対象割賦販売等をした事業年度において損金の額に算入されることとなる費用の額を控除した金額をいう。以下この項において同じ。）のそれぞれ六分の一に相当する金額
  <sup>suppl-4101-24/art-9/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  business year starting during the period from the Effective Date to March 31, 1999:An amount equivalent to one-sixth of each of the amount of deferred revenue (meaning the amount remaining after deducting, from the amount of proceeds pertaining to that instalment sale under the transitional rules, the amount of proceeds that would be included in gross profits for the business year in which the instalment sale under the transitional rules was made if that amount of proceeds were accounted for under the instalment basis method; the same applies hereinafter in this paragraph) and the amount of deferred expenses (meaning the amount remaining after deducting, from the amount of expenses pertaining to that instalment sale under the transitional rules, the amount of expenses that would be included in deductible expenses for the business year in which the instalment sale under the transitional rules was made if that amount of expenses were accounted for under the instalment basis method; the same applies hereinafter in this paragraph);
  <sup>machine translation, not official</sup>

  **二**  平成十一年四月一日から平成十二年三月三十一日までの間に開始する事業年度　繰延収益の額及び繰延費用の額のそれぞれ六分の二に相当する金額
  <sup>suppl-4101-24/art-9/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  business year starting during the period from April 1, 1999 to March 31, 2000:An amount equivalent to two-sixths of each of the amount of deferred revenue and the amount of deferred expenses;
  <sup>machine translation, not official</sup>

  **三**  平成十二年四月一日から平成十三年三月三十一日までの間に開始する事業年度　繰延収益の額及び繰延費用の額のそれぞれ六分の三に相当する金額
  <sup>suppl-4101-24/art-9/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  business year starting during the period from April 1, 2000 to March 31, 2001:An amount equivalent to three-sixths of each of the amount of deferred revenue and the amount of deferred expenses;
  <sup>machine translation, not official</sup>

  **四**  平成十三年四月一日から平成十四年三月三十一日までの間に開始する事業年度　繰延収益の額及び繰延費用の額のそれぞれ六分の四に相当する金額
  <sup>suppl-4101-24/art-9/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  business year starting during the period from April 1, 2001 to March 31, 2002:An amount equivalent to four-sixths of each of the amount of deferred revenue and the amount of deferred expenses;
  <sup>machine translation, not official</sup>

  **五**  平成十四年四月一日から平成十五年三月三十一日までの間に開始する事業年度　繰延収益の額及び繰延費用の額のそれぞれ六分の五に相当する金額
  <sup>suppl-4101-24/art-9/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  business year starting during the period from April 1, 2002 to March 31, 2003:An amount equivalent to five-sixths of each of the amount of deferred revenue and the amount of deferred expenses.
  <sup>machine translation, not official</sup>

**第三項**  前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>suppl-4101-24/art-9/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The number of months set forth in the preceding paragraph is calculated according to the calendar and a division of less than one month is counted as one month.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定は、経過措置対象割賦販売等をした事業年度（以下この項において「販売事業年度」という。）の確定申告書（新法人税法第二条第三十一号に規定する確定申告書をいう。以下この項及び次項において同じ。）に当該経過措置対象割賦販売等に係る収益の額及び費用の額のうち当該販売事業年度の益金の額及び損金の額に算入される金額についての明細書の添付がある場合（第二項の規定の適用を受ける事業年度が当該販売事業年度後の事業年度である場合には、当該販売事業年度から当該事業年度までの各事業年度の確定申告書に同項の規定により益金の額及び損金の額に算入される金額についての明細書の添付がある場合）に限り、適用する。
<sup>suppl-4101-24/art-9/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of paragraph (2) apply only if a statement of the amounts, out of the amount of proceeds and the amount of expenses pertaining to the instalment sale under the transitional rules, that are included in gross profits and deductible expenses for the business year in which the instalment sale under the transitional rules was made (hereinafter referred to as the "business year of sale" in this paragraph) is attached to the Final Return (meaning a Final Return prescribed in Article 2, item (xxxi) of the New Corporation Tax Act; the same applies hereinafter in this paragraph and the following paragraph) for the business year of sale (or, if the business year to which the provisions of paragraph (2) apply is a business year after the business year of sale, only if a statement of the amounts included in gross profits and deductible expenses pursuant to the provisions of that paragraph is attached to the Final Return for each business year from the business year of sale through that business year).
<sup>machine translation, not official</sup>

**第五項**  税務署長は、前項の明細書の添付がない確定申告書の提出があった場合においても、その添付がなかったことについてやむを得ない事情があると認めるときは、同項の明細書の提出があった場合に限り、第二項の規定を適用することができる。
<sup>suppl-4101-24/art-9/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Even if a Final Return without the statement referred to in the preceding paragraph attached has been filed, the district director may apply the provisions of paragraph (2) on finding that there were unavoidable circumstances for the failure to attach it, but only if the statement referred to in that paragraph is submitted.
<sup>machine translation, not official</sup>

**第六項**  第二項の法人が新法人税法第七十二条第一項（新法人税法第百四十五条第一項において準用する場合を含む。）の規定の適用を受ける場合における前二項の規定の適用については、第四項中「同じ。）」とあるのは「同じ。）（当該販売事業年度につき中間申告書（同条第三十号に規定する中間申告書で新法人税法第七十二条第一項各号に掲げる事項を記載したものをいう。以下この項及び次項において同じ。）を提出する場合にあっては、当該中間申告書）」と、「当該事業年度までの各事業年度の確定申告書」とあるのは「当該事業年度の直前の事業年度までの各事業年度の確定申告書及び当該事業年度の中間申告書」と、前項中「確定申告書」とあるのは「中間申告書」とする。
<sup>suppl-4101-24/art-9/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the preceding two paragraphs in the case where the corporation referred to in paragraph (2) is subject to the provisions of Article 72, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Corporation Tax Act), the phrase "the same applies hereinafter in this paragraph and the following paragraph)" in paragraph (4) is deemed to be replaced with "the same applies hereinafter in this paragraph and the following paragraph) (or, if an interim return (meaning an interim return prescribed in item (xxx) of that Article that states the matters listed in the items of Article 72, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this paragraph and the following paragraph) is filed for that business year of sale, that interim return)", the phrase "the Final Return for each business year from the business year of sale through that business year" is deemed to be replaced with "the Final Return for each business year from the business year of sale through the business year immediately preceding that business year and the interim return for that business year", and the phrase "Final Return" in the preceding paragraph is deemed to be replaced with "interim return".
<sup>machine translation, not official</sup>

**第七項**  適格合併、平成十三年新法第二条第十二号の十一に規定する適格分割、同条第十二号の十四に規定する適格現物出資又は同条第十二号の十五に規定する適格事後設立が行われた場合における経過措置対象割賦販売等に係る収益の額及び費用の額の処理の特例その他第二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4101-24/art-9/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Special provisions for the treatment of the amount of proceeds and the amount of expenses pertaining to an instalment sale under the transitional rules in the case where a qualified merger, a qualified company split prescribed in Article 2, item (xii)-11 of the 2001 New Corporation Tax Act, a qualified capital contribution in kind prescribed in item (xii)-14 of that Article or a qualified post-formation acquisition of assets prescribed in item (xii)-15 of that Article has been carried out, and other necessary matters concerning the application of the provisions of paragraph (2), are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十条（工事の請負に関する経過措置） — Transitional Measures Concerning Contracts for Construction Work
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十三条の規定は、法人が施行日以後に締結する請負契約に係る同条第一項に規定する長期大規模工事の請負及び同条第二項に規定する工事の請負について適用し、施行日前に締結した請負契約に係る旧法人税法第六十四条第二項に規定する長期工事の請負については、なお従前の例による。
<sup>suppl-4101-24/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 63 of the New Corporation Tax Act apply to contracts for long-term large-scale construction work prescribed in paragraph (1) of that Article and contracts for construction work prescribed in paragraph (2) of that Article pertaining to contracts for work that a corporation concludes on or after the Effective Date, and the provisions then in force continue to govern contracts for long-term construction work prescribed in Article 64, paragraph (2) of the Former Corporation Tax Act pertaining to contracts for work concluded before the Effective Date.
<sup>machine translation, not official</sup>

### 第十一条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条第六項から第八項までの規定は、内国法人が施行日以後に開始する事業年度において同条第四項に規定する外国子会社から受ける同項に規定する配当等の額に係る同条第六項に規定する外国孫会社の所得に対して課される同項に規定する外国法人税について適用する。
<sup>suppl-4101-24/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraphs (6) through (8) of the New Corporation Tax Act apply to the foreign country's corporate tax prescribed in paragraph (6) of that Article that is imposed on the income of a foreign sub-subsidiary prescribed in that paragraph pertaining to the amount of dividends, etc. prescribed in paragraph (4) of that Article that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year starting on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百五十九条第一項の規定は、施行日以後にする同項に規定する違反行為について適用し、施行日前にした旧法人税法第百五十九条第一項に規定する違反行為については、なお従前の例による。
<sup>suppl-4101-24/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 159, paragraph (1) of the New Corporation Tax Act apply to violations prescribed in that paragraph committed on or after the Effective Date, and the provisions then in force continue to govern violations prescribed in Article 159, paragraph (1) of the Former Corporation Tax Act committed before the Effective Date.
<sup>machine translation, not official</sup>

## 附　則 平成一〇年四月二二日法律第四二号
<sup>suppl-4101-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-42/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4101-42/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一〇年五月二〇日法律第六二号
<sup>suppl-4101-62 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-62/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4101-62/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一〇年六月一五日法律第一〇六号
<sup>suppl-4101-106 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、特定目的会社による特定資産の流動化に関する法律（平成十年法律第百五号）の施行の日（平成十年九月一日）から施行する。
<sup>suppl-4101-106/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Act on the Securitization of Assets (Act No. 105 of 1998) comes into effect (September 1, 1998).
<sup>machine translation, not official</sup>

## 附　則 平成一〇年六月一五日法律第一〇七号
<sup>suppl-4101-107 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-107/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十年十二月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4101-107/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on December 1, 1998; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定　平成十年七月一日
  <sup>suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998;
  <sup>machine translation, not official</sup>

### 第百九十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-107/art-190 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から第百四十六条まで、第百五十三条、第百六十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4101-107/art-190/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Articles 2 through 146, Article 153, Article 169, and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一一年三月三一日法律第一〇号
<sup>suppl-4111-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-10/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十一年四月一日から施行する。
<sup>suppl-4111-10/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 1999.
<sup>machine translation, not official</sup>

## 附　則 平成一一年三月三一日法律第一九号
<sup>suppl-4111-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-19/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十一年七月一日から施行する。
<sup>suppl-4111-19/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on July 1, 1999.
<sup>machine translation, not official</sup>

## 附　則 平成一一年三月三一日法律第二〇号
<sup>suppl-4111-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-20/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十二条から第四十九条までの規定は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4111-20/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 12 through 49 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一一年四月二三日法律第三五号
<sup>suppl-4111-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-35/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十五条から第三十四条までの規定は、平成十一年十月一日から施行する。
<sup>suppl-4111-35/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 34 of the Supplementary Provisions come into effect on October 1, 1999.
<sup>machine translation, not official</sup>

## 附　則 平成一一年五月二一日法律第五〇号
<sup>suppl-4111-50 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-50/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十二年三月二十一日から施行する。
<sup>suppl-4111-50/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on March 21, 2000.
<sup>machine translation, not official</sup>

## 附　則 平成一一年五月二八日法律第五六号
<sup>suppl-4111-56 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-56/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十一年十月一日から施行する。
<sup>suppl-4111-56/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1999.
<sup>machine translation, not official</sup>

## 附　則 平成一一年六月一一日法律第七〇号
<sup>suppl-4111-70 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-70/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十一年十月一日から施行する。
<sup>suppl-4111-70/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 1999.
<sup>machine translation, not official</sup>

## 附　則 平成一一年六月一一日法律第七三号
<sup>suppl-4111-73 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-73/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十七条から第十九条まで及び第二十一条から第六十六条までの規定は、平成十一年十月一日から施行する。
<sup>suppl-4111-73/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 19 and Articles 21 through 66 of the Supplementary Provisions come into effect on October 1, 1999.
<sup>machine translation, not official</sup>

## 附　則 平成一一年六月一六日法律第七六号
<sup>suppl-4111-76 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-76/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十七条から第七十二条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4111-76/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 72 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一一年七月一六日法律第一〇四号
<sup>suppl-4111-104 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-104/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、内閣法の一部を改正する法律（平成十一年法律第八十八号）の施行の日から施行する。
<sup>suppl-4111-104/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date on which the Act Partially Amending the Cabinet Act (Act No. 88 of 1999) comes into effect.
<sup>machine translation, not official</sup>

### 第四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-104/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前二条に定めるもののほか、この法律の施行に関し必要な事項は、政令で定める。
<sup>suppl-4111-104/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in the preceding two Articles, matters necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一一年七月三〇日法律第一一七号
<sup>suppl-4111-117 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-117/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4111-117/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一一年八月一三日法律第一二五号
<sup>suppl-4111-125 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-125/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4111-125/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一一年一二月二二日法律第一六〇号
<sup>suppl-4111-160 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-160/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（第二条及び第三条を除く。）は、平成十三年一月六日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4111-160/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act (excluding Articles 2 and 3) comes into effect on January 6, 2001; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  第九百九十五条（核原料物質、核燃料物質及び原子炉の規制に関する法律の一部を改正する法律附則の改正規定に係る部分に限る。）、第千三百五条、第千三百六条、第千三百二十四条第二項、第千三百二十六条第二項及び第千三百四十四条の規定　公布の日
  <sup>suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 995 (limited to the part pertaining to the provisions amending the Supplementary Provisions of the Act Partially Amending the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors), Articles 1305 and 1306, Article 1324, paragraph (2), Article 1326, paragraph (2), and Article 1344: the date of promulgation
  <sup>machine translation, not official</sup>

## 附　則 平成一二年三月三一日法律第一四号
<sup>suppl-4121-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-14/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十二年四月一日から施行する。
<sup>suppl-4121-14/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2000.
<sup>machine translation, not official</sup>

### 第二条（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-14/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  改正後の法人税法（以下「新法」という。）第一編、第二編第二章及び第三編第三章から第五章まで（総則等）の規定は、法人のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の退職年金等積立金に対する法人税について適用する。
<sup>suppl-4121-14/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Part I, Part II, Chapter II, and Part III, Chapters III through V (General Provisions, etc.) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on retirement pension funds for business years of corporations ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

**第二項**  この附則に別段の定めがあるものを除き、新法第二編第一章第一節及び第百四十二条（課税標準及びその計算等）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4121-14/art-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of Part II, Chapter I, Section 1 and Article 142 (Tax Base and Calculation Thereof, etc.) of the New Act apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax on liquidation income arising from a dissolution or merger on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of corporations that began before the Effective Date and corporation tax on liquidation income arising from a dissolution or merger before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（有価証券の譲渡損益の計上時期に関する経過措置） — Transitional Measures Concerning the Timing of Recording Capital Gain or Loss on Securities
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-14/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が改正事業年度（施行日以後最初に開始する事業年度をいう。以下同じ。）前の事業年度において有価証券の譲渡に係る契約をし、かつ、改正事業年度以後の事業年度においてその有価証券の引渡しをする場合におけるその譲渡に係る新法第六十一条の二第一項（有価証券の譲渡益又は譲渡損の益金又は損金算入）に規定する譲渡利益額又は譲渡損失額は、同項の規定にかかわらず、その引渡しの日の属する事業年度の益金の額又は損金の額に算入する。ただし、改正事業年度前の事業年度においてその譲渡に係る契約をし、かつ、その契約をした日の属する事業年度においてその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額に相当する金額を益金の額又は損金の額に算入したものについては、この限りでない。
<sup>suppl-4121-14/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a corporation concludes a contract for the transfer of securities in a business year before the business year of the amendment (meaning the business year beginning first on or after the Effective Date; the same applies hereinafter) and delivers those securities in a business year on or after the business year of the amendment, the capital gain or capital loss prescribed in Article 61-2, paragraph (1) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) of the New Act pertaining to that transfer is, notwithstanding the provisions of that paragraph, included in the amount of gross profit or the amount of deductible expenses for the business year containing the date of that delivery; provided, however, that this does not apply to a transfer for which the corporation concluded the contract in a business year before the business year of the amendment and included the amount equivalent to the capital gain or capital loss prescribed in that paragraph pertaining to that transfer in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which it concluded the contract.
<sup>machine translation, not official</sup>

**第二項**  法人が施行日から平成十四年三月三十一日までの間に開始する各事業年度において有価証券の譲渡に係る契約をする場合（改正事業年度後の各事業年度にあっては、当該事業年度の直前の事業年度においてこの項の規定の適用を受けている場合に限る。）における新法第六十一条の二第一項の規定の適用については、同項中「契約をした日」とあるのは、「契約をした日（その内国法人が次条第一項第二号に規定する売買目的外有価証券の譲渡に係る契約をした場合においてそのすべての契約に係る譲渡について当該売買目的外有価証券を引き渡した日の属する事業年度にこれらの譲渡に係る譲渡利益額又は譲渡損失額を益金の額又は損金の額に算入することとしているときは、当該譲渡利益額又は譲渡損失額についてはその引渡しをした日）」とする。
<sup>suppl-4121-14/art-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61-2, paragraph (1) of the New Act in the case where a corporation concludes a contract for the transfer of securities in each business year beginning during the period from the Effective Date to March 31, 2002 (for each business year after the business year of the amendment, limited to the case where the provisions of this paragraph have been applied in the business year immediately preceding that business year), the phrase "the date on which the contract was concluded" in that paragraph is deemed to be replaced with "the date on which the contract was concluded (if the domestic corporation has concluded a contract for the transfer of securities not for buying and selling prescribed in paragraph (1), item (ii) of the following Article and, with regard to the transfers under all of those contracts, includes the capital gain or capital loss pertaining to those transfers in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which it delivered those securities not for buying and selling, the date on which it made that delivery, with regard to that capital gain or capital loss)".
<sup>machine translation, not official</sup>

### 第四条（ヘッジ処理に関する経過措置） — Transitional Measures Concerning Hedge Accounting
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-14/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が、改正事業年度開始の日前に新法第六十一条の六第一項各号（繰延ヘッジ処理による利益額又は損失額の繰延べ）に掲げる損失の額又は新法第六十一条の七第一項（時価ヘッジ処理による利益額又は損失額の計上）に規定する損失の額を減少させるために新法第六十一条の六第二項に規定するデリバティブ取引等を行い、かつ、同日の前日までに当該デリバティブ取引等の決済をしていない場合において、当該開始の日に当該デリバティブ取引等によりその損失の額を減少させようとする同条第一項第一号の資産若しくは負債若しくは新法第六十一条の七第一項の売買目的外有価証券（以下この条において「ヘッジ対象資産等」という。）を有し、又は同日以後に当該デリバティブ取引等によりその損失の額を減少させようとする新法第六十一条の六第一項第二号の金銭の額の受取若しくは支払（以下この条において「ヘッジ対象取引」という。）があるときは、当該デリバティブ取引等並びにヘッジ対象資産等及びヘッジ対象取引に係る新法第六十一条の六及び第六十一条の七の規定の適用については、当該デリバティブ取引等は同日において行ったものとみなす。
<sup>suppl-4121-14/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If, before the date of the beginning of the business year of the amendment, a corporation has conducted derivative transactions, etc. prescribed in Article 61-6, paragraph (2) of the New Act in order to reduce the amount of a loss listed in the items of paragraph (1) of that Article (Deferment of Profit or Loss by Deferred Hedge Accounting) or the amount of a loss prescribed in Article 61-7, paragraph (1) (Recording of Profit or Loss by Market Value Hedge Accounting) of the New Act, and has not settled those derivative transactions, etc. by the day preceding that date, and on that date of beginning it holds assets or liabilities under paragraph (1), item (i) of that Article or securities not for buying and selling under Article 61-7, paragraph (1) of the New Act whose amount of loss it intends to reduce through those derivative transactions, etc. (hereinafter referred to as "hedged assets, etc." in this Article), or on or after that date it has a receipt or payment of an amount of monies under Article 61-6, paragraph (1), item (ii) of the New Act whose amount of loss it intends to reduce through those derivative transactions, etc. (hereinafter referred to as "hedged transactions" in this Article), then with regard to the application of the provisions of Articles 61-6 and 61-7 of the New Act to those derivative transactions, etc., hedged assets, etc. and hedged transactions, those derivative transactions, etc. are deemed to have been conducted on that date.
<sup>machine translation, not official</sup>

### 第五条（外貨建取引の換算等に関する経過措置） — Transitional Measures Concerning Conversion of Transactions in a Foreign Currency, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-14/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法第六十一条の八第一項（外貨建取引の換算）の規定は、法人が改正事業年度開始の日以後に行う同項に規定する外貨建取引（次項において「外貨建取引」という。）について適用する。
<sup>suppl-4121-14/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the New Act apply to transactions in a foreign currency prescribed in that paragraph (referred to as "transactions in a foreign currency" in the following paragraph) that a corporation conducts on or after the date of the beginning of the business year of the amendment.
<sup>machine translation, not official</sup>

**第二項**  新法第六十一条の八第二項の規定は、法人が改正事業年度開始の日前に行った外貨建取引のうち同日以後に同項に規定する先物外国為替契約等を締結して円換算額（同条第一項に規定する円換算額をいう。）を確定させたもの及び同日以後に行う外貨建取引について適用する。
<sup>suppl-4121-14/art-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-8, paragraph (2) of the New Act apply to those transactions in a foreign currency that a corporation conducted before the date of the beginning of the business year of the amendment for which, on or after that date, it concluded a foreign exchange futures contract, etc. prescribed in that paragraph and thereby determined the amount in Japanese yen (meaning the amount in Japanese yen prescribed in paragraph (1) of that Article), and to transactions in a foreign currency that it conducts on or after that date.
<sup>machine translation, not official</sup>

### 第六条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-14/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、新法第二編第一章第一節及び第百四十二条（課税標準及びその計算等）の規定の施行に関し必要な事項は、政令で定める。
<sup>suppl-4121-14/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, matters necessary for the enforcement of the provisions of Part II, Chapter I, Section 1 and Article 142 (Tax Base and Calculation Thereof, etc.) of the New Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一二年三月三一日法律第一八号
<sup>suppl-4121-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-18/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十二年四月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4121-18/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2000; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中国民年金法第百二十八条第四項及び第百三十七条の十五第五項の改正規定、第四条（厚生年金保険法第八十一条の二第二項の改正規定（「第百三十九条第五項又は第六項」を「第百三十九条第六項又は第七項」に改める部分及び「同条第五項又は第六項」を「同条第六項又は第七項」に改める部分に限る。）、同法第百十九条第四項、第百二十条の四、第百三十条第四項及び第百三十条の二の改正規定、同法第百三十六条の三の改正規定及び同条を第百三十六条の四とする改正規定、同法第百三十六条の二の次に一条を加える改正規定、同法第百三十九条第六項を同条第七項とする改正規定、同条第五項を同条第六項とし、同条第四項を同条第五項とし、同条第三項の次に一項を加える改正規定、同法第百四十条第八項の改正規定（「前条第六項」を「前条第七項」に改める部分に限る。）並びに同法第百四十一条、第百五十九条第五項、第百五十九条の二、第百六十四条第三項及び第百七十六条の改正規定に限る。）並びに第二十一条中厚生年金保険法等の一部を改正する法律附則第五十五条第二項、第五十六条第二項、第五十七条第二項及び第六十条の改正規定並びに附則第八条、第十二条、第十三条、第三十二条から第三十四条まで及び第三十八条の規定　公布の日から起算して三月以内の政令で定める日
  <sup>suppl-4121-18/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 1 amending Article 128, paragraph (4) and Article 137-15, paragraph (5) of the National Pension Act; the provisions of Article 4 (limited to the provision amending Article 81-2, paragraph (2) of the Employees' Pension Insurance Act (limited to the part replacing "Article 139, paragraph (5) or paragraph (6)" with "Article 139, paragraph (6) or paragraph (7)" and the part replacing "paragraph (5) or paragraph (6) of that Article" with "paragraph (6) or paragraph (7) of that Article"), the provisions amending Article 119, paragraph (4), Article 120-4, Article 130, paragraph (4), and Article 130-2 of that Act, the provision amending Article 136-3 of that Act and the provision renumbering that Article as Article 136-4, the provision adding one Article after Article 136-2 of that Act, the provision renumbering Article 139, paragraph (6) of that Act as paragraph (7) of that Article, the provision renumbering paragraph (5) of that Article as paragraph (6) of that Article, renumbering paragraph (4) of that Article as paragraph (5) of that Article, and adding one paragraph after paragraph (3) of that Article, the provision amending Article 140, paragraph (8) of that Act (limited to the part replacing "paragraph (6) of the preceding Article" with "paragraph (7) of the preceding Article"), and the provisions amending Article 141, Article 159, paragraph (5), Article 159-2, Article 164, paragraph (3), and Article 176 of that Act); the provisions in Article 21 amending Article 55, paragraph (2), Article 56, paragraph (2), Article 57, paragraph (2), and Article 60 of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc.; and the provisions of Articles 8, 12, and 13, Articles 32 through 34, and Article 38 of the Supplementary Provisions: the date specified by Cabinet Order within three months from the date of promulgation;
  <sup>machine translation, not official</sup>

### 第三十三条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-18/art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正後の法人税法第八十四条の規定は、法人の国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第一号に掲げる規定の施行の日以後に開始する事業年度の退職年金等積立金に対する法人税について適用し、法人の同日前に開始した事業年度の退職年金等積立金に対する法人税については、なお従前の例による。
<sup>suppl-4121-18/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 84 of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax on retirement pension funds for business years of corporations beginning on or after the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) come into effect, and with regard to corporation tax on retirement pension funds for business years of corporations that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-18/art-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為及び附則第八条の規定によりなお従前の例によることとされる場合における附則第一条第一号に掲げる規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4121-18/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect in the cases in which the provisions then in force are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第四十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-18/art-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4121-18/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一二年三月三一日法律第二〇号
<sup>suppl-4121-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-20/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第六号に掲げる規定の施行の日から施行する。
<sup>suppl-4121-20/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) come into effect.
<sup>machine translation, not official</sup>

## 附　則 平成一二年四月七日法律第三九号
<sup>suppl-4121-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。ただし、第二条並びに次条並びに附則第四条、第五条、第七条、第九条、第十条、第十二条、第十四条、第十六条、第十七条、第十九条及び第二十一条の規定は、平成十三年一月六日から施行する。
<sup>suppl-4121-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation; provided, however, that the provisions of Article 2 and the following Article, and of Articles 4, 5, 7, 9, 10, 12, 14, 16, 17, 19, and 21 of the Supplementary Provisions come into effect on January 6, 2001.
<sup>machine translation, not official</sup>

## 附　則 平成一二年四月二六日法律第四九号
<sup>suppl-4121-49 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-49/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十三年一月六日から施行する。
<sup>suppl-4121-49/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 6, 2001.
<sup>machine translation, not official</sup>

## 附　則 平成一二年五月三一日法律第九二号
<sup>suppl-4121-92 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-92/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4121-92/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第二十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-92/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4121-92/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-92/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から第十七条まで及び前条に定めるもののほか、この法律の施行に際し必要な経過措置は、政令で定める。
<sup>suppl-4121-92/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In addition to what is provided for in Articles 2 through 17 and the preceding Article of the Supplementary Provisions, transitional measures necessary upon the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一二年五月三一日法律第九七号
<sup>suppl-4121-97 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-97/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
<sup>suppl-4121-97/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

### 第六十四条（処分等の効力） — Effect of Dispositions, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-97/art-64 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
<sup>suppl-4121-97/art-64/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第六十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-97/art-65 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4121-97/art-65/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-97/art-67 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4121-97/art-67/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一二年六月七日法律第一一一号
<sup>suppl-4121-111 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-111/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4121-111/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一二年六月七日法律第一一七号
<sup>suppl-4121-117 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-117/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4121-117/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4121-117/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第三条、第四条、第五章（第三十九条並びに第五十六条第一項第三号及び第四号並びに第二項第一号を除く。）、第六章、第八十九条第六号、第九十条第四号及び第五号並びに第九十一条から第九十四条まで並びに附則第六条から第八条まで、第十一条及び第十三条から第十五条までの規定　公布の日から起算して三月を超えない範囲内において政令で定める日
  <sup>suppl-4121-117/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Articles 3 and 4, Chapter V (excluding Article 39 and Article 56, paragraph (1), items (iii) and (iv) and paragraph (2), item (i)), Chapter VI, Article 89, item (vi), Article 90, items (iv) and (v), and Articles 91 through 94, and of Articles 6 through 8, Article 11, and Articles 13 through 15 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
  <sup>machine translation, not official</sup>

## 附　則 平成一三年三月三〇日法律第六号
<sup>suppl-4131-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。
<sup>suppl-4131-6/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on March 31, 2001; provided, however, that the following provisions come into effect on April 1 of that year:
<sup>machine translation, not official</sup>

  **一**  第一条中法人税法第六十九条第一項の改正規定、同法第八十二条の七第一項の改正規定、同法第八十二条の十七の改正規定、同法第八十四条の次に一条を加える改正規定、同法第八十五条第一項の改正規定、同法第八十六条の改正規定、同法第百二十二条第四項の改正規定及び同法第百二十五条第三項の改正規定並びに附則第六条及び第八条の規定
  <sup>suppl-4131-6/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 1 amending Article 69, paragraph (1) of the Corporation Tax Act, the provision amending Article 82-7, paragraph (1) of that Act, the provision amending Article 82-17 of that Act, the provision adding one Article after Article 84 of that Act, the provision amending Article 85, paragraph (1) of that Act, the provision amending Article 86 of that Act, the provision amending Article 122, paragraph (4) of that Act and the provision amending Article 125, paragraph (3) of that Act, and the provisions of Articles 6 and 8 of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

### 第二条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、平成十三年四月一日以後に合併、分割、現物出資、事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。以下同じ。）、資本若しくは出資の減少、商法（明治三十二年法律第四十八号）第二百九十三条ノ二の規定による同条に規定する利益の資本への組入れ、同法第二百九十三条ノ三の規定による同条に規定する準備金の資本への組入れ、組織の変更、解散による残余財産の分配、株式（出資を含む。次条までにおいて同じ。）の消却、社員の退社若しくは脱退による持分の払戻し又は資本及び同法第二百八十九条第一項に規定する準備金による同項に規定する資本の欠損のてん補が行われる場合における法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の各事業年度の所得に対する法人税、特定信託（新法人税法第二条第二十九号の三に規定する特定信託をいう。以下同じ。）の各計算期間の所得に対する法人税、退職年金等積立金に対する法人税及び同日以後に解散（合併による解散を除く。以下この条において同じ。）が行われる場合における法人の清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、同日前に合併、現物出資、事後設立、資本若しくは出資の減少、商法第二百九十三条ノ二の規定による同条に規定する利益の資本への組入れ、同法第二百九十三条ノ三の規定による同条に規定する準備金の資本への組入れ、組織の変更、解散による残余財産の分配、株式の消却、社員の退社若しくは脱退による持分の払戻し又は資本及び同法第二百八十九条第一項に規定する準備金による同項に規定する資本の欠損のてん補が行われた場合における法人の各事業年度の所得に対する法人税、退職年金等積立金に対する法人税及び同日前に解散又は合併が行われた場合における法人の清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4131-6/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for each business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) in the case where a merger, a company split, a capital contribution in kind, a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act; the same applies hereinafter), a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code (Act No. 48 of 1899) pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares (including capital contributions; the same applies through the following Article), a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph is carried out on or after April 1, 2001, to corporation tax on income for each calculation period of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the New Corporation Tax Act; the same applies hereinafter), to corporation tax on retirement pension funds, and to corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) is carried out on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for each business year of a corporation in the case where a merger, a capital contribution in kind, a post-formation acquisition of assets, a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares, a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph was carried out before that date, corporation tax on retirement pension funds, and corporation tax on liquidation income of a corporation in the case where a dissolution or merger was carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（みなし配当に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Deemed Dividends
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  平成十三年四月一日から平成十四年三月三十一日までの間に行われた合併又は分割型分割（適格合併及び適格分割を除く。以下この条及び附則第十二条第三項において「非適格合併等」という。）により当該非適格合併等に係る被合併法人又は分割法人（以下この条及び附則第十二条第三項において「被合併法人等」という。）の株主等に株式のみが交付された場合において、当該非適格合併等に係る合併法人又は分割承継法人（以下この条及び附則第十二条第三項において「合併法人等」という。）が、当該非適格合併等を適格合併又は適格分割型分割（附則第十二条第三項において「適格合併等」という。）として当該非適格合併等の日の属する事業年度の所得に対する法人税の申告を行い、かつ、当該株式の価額のうち新法人税法第二十四条第一項の規定により利益の配当又は剰余金の分配の額とみなされる金額について第二条の規定による改正後の所得税法第百八十一条第一項又は第二百十二条第一項若しくは第三項の規定による所得税の徴収を行っていなかったときは、当該合併法人等が当該被合併法人等の株主等である法人の法人税を免れる目的で当該申告を行ったことが明らかである場合を除き、新法人税法第二十四条第一項の規定は、適用しない。
<sup>suppl-4131-6/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If, as a result of a merger or a company split by split-off (excluding a qualified merger and a qualified company split; hereinafter referred to as a "non-qualified merger, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) carried out during the period from April 1, 2001 to March 31, 2002, only shares have been delivered to the shareholders, etc. of the acquired corporation or splitting corporation pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquired corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions), and the acquiring corporation or succeeding corporation in a company split pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquiring corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) has filed a return of corporation tax on income for the business year containing the date of that non-qualified merger, etc., treating that non-qualified merger, etc. as a qualified merger or a Qualified Company Split by Split-Off (referred to as a "qualified merger, etc." in Article 12, paragraph (3) of the Supplementary Provisions), and has not collected income tax pursuant to the provisions of Article 181, paragraph (1) or Article 212, paragraph (1) or (3) of the Income Tax Act as amended by the provisions of Article 2 on the amount, out of the value of those shares, that is deemed to be the amount of a dividend of profits or a distribution of surplus pursuant to the provisions of Article 24, paragraph (1) of the New Corporation Tax Act, the provisions of Article 24, paragraph (1) of the New Corporation Tax Act do not apply, except in the case where it is clear that the acquiring corporation, etc. filed that return for the purpose of evading the corporation tax of a corporation that is a shareholder, etc. of the acquired corporation, etc.
<sup>machine translation, not official</sup>

### 第四条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十二条（第九項を除く。）の規定は、法人の平成十三年四月一日以後に開始する各事業年度及び同日以後に行われる合併、分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この条において「合併等」という。）に係る被合併法人、分割法人、現物出資法人又は事後設立法人（以下この条において「被合併法人等」という。）の経過事業年度（当該合併等の日（合併又は分割型分割にあっては、当該合併又は分割型分割の日の前日）の属する事業年度をいい、当該被合併法人等の当該各事業年度に該当する事業年度を除く。以下この条において同じ。）の所得に対する法人税について適用し、法人の同年四月一日前に開始した各事業年度（経過事業年度を除く。）の所得に対する法人税については、なお従前の例による。
<sup>suppl-4131-6/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 52 (excluding paragraph (9)) of the New Corporation Tax Act apply to corporation tax on income for each business year of a corporation beginning on or after April 1, 2001, and for the transitional business year of an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a post-formation acquisition of assets (hereinafter referred to as an "acquired corporation, etc." in this Article) pertaining to a merger, company split by split-off, qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "merger, etc." in this Article) carried out on or after that date (the transitional business year meaning the business year containing the date of that merger, etc. (for a merger or company split by split-off, the day preceding the date of that merger or company split by split-off), excluding a business year of that acquired corporation, etc. that falls under each of those business years; the same applies hereinafter in this Article), and with regard to corporation tax on income for each business year of a corporation that began before April 1 of that year (excluding a transitional business year), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Losses in a Business Year When a Blue Return Has Been Filed
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる欠損金額及び同条第二項の規定により法人の各事業年度において生じた欠損金額とみなされたもの（次項において「みなし欠損金額」という。）について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-4131-6/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57, paragraph (5) of the New Corporation Tax Act apply to a net operating loss incurred in a business year beginning on or after April 1, 2001 of a corporation that becomes an acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind prescribed in that paragraph pertaining to a qualified merger, etc. prescribed in that paragraph, and to an amount deemed, pursuant to the provisions of paragraph (2) of that Article, to be a net operating loss incurred in each business year of a corporation (referred to as a "deemed net operating loss" in the following paragraph), and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新法人税法第五十七条第五項に規定する適格合併等を行い、かつ、当該法人にみなし欠損金額がある場合における同項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4131-6/art-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the New Corporation Tax Act in the case where a corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in that paragraph in a business year beginning on or after April 1, 2001, and that corporation has a deemed net operating loss, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第六条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条第一項の規定は、内国法人が平成十三年四月一日以後に行う同項に規定する取引に基因して生ずる所得に対する外国法人税を納付することとなる場合について適用する。
<sup>suppl-4131-6/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (1) of the New Corporation Tax Act apply in the case where a domestic corporation is to pay foreign corporation tax on income arising from transactions prescribed in that paragraph that it carries out on or after April 1, 2001.
<sup>machine translation, not official</sup>

### 第七条（特定信託に係る所得の金額の計算における貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves in the Calculation of the Amount of Income Pertaining to a Specified Trust
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十二条の三第一項の規定により新法人税法第五十二条の規定に準じて特定信託の各計算期間の所得の金額を計算する場合における同条の規定は、特定信託の平成十三年四月一日以後に開始する計算期間の所得に対する法人税について適用し、特定信託の同日前に開始した計算期間の所得に対する法人税については、なお従前の例による。
<sup>suppl-4131-6/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 52 of the New Corporation Tax Act, in the case where the amount of income for each calculation period of a specified trust is calculated in accordance with the provisions of that Article pursuant to the provisions of Article 82-3, paragraph (1) of the New Corporation Tax Act, apply to corporation tax on income for calculation periods of a specified trust beginning on or after April 1, 2001, and with regard to corporation tax on income for calculation periods of a specified trust that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（特定信託に係る外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits Pertaining to a Specified Trust
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十二条の七第一項の規定は、特定信託の受託者である内国法人が当該特定信託の信託財産につき平成十三年四月一日以後に行う同項に規定する取引に基因して生ずる所得に対する外国法人税を納付することとなる場合について適用する。
<sup>suppl-4131-6/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 82-7, paragraph (1) of the New Corporation Tax Act apply in the case where a domestic corporation that is the trustee of a specified trust is to pay foreign corporation tax on income arising from transactions prescribed in that paragraph that it carries out with respect to the trust property of that specified trust on or after April 1, 2001.
<sup>machine translation, not official</sup>

### 第九条（組織再編成に係る行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Organizational Restructuring
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十二条の二の規定は、平成十三年四月一日以後に行われる合併、分割、現物出資及び事後設立に係る同条に規定する移転法人（以下この条において「移転法人」という。）、新法人税法第百三十二条の二に規定する取得法人（以下この条において「取得法人」という。）及び移転法人又は取得法人の株主等である法人が同年三月三十一日以後に行う行為又は計算について適用する。
<sup>suppl-4131-6/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations that a transferring corporation prescribed in that Article (hereinafter referred to as a "transferring corporation" in this Article) and a receiving corporation prescribed in Article 132-2 of the New Corporation Tax Act (hereinafter referred to as a "receiving corporation" in this Article) pertaining to a merger, company split, capital contribution in kind and post-formation acquisition of assets carried out on or after April 1, 2001, and a corporation that is a shareholder, etc. of a transferring corporation or receiving corporation, carry out on or after March 31 of that year.
<sup>machine translation, not official</sup>

### 第十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4131-6/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in relation to corporation tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第二十二条（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第十二条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第六条から第八条までの規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合における法人の各事業年度の所得に対する法人税及び同日以後に解散（合併による解散を除く。以下この条において同じ。）が行われる場合における法人の清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、同日前に合併、現物出資又は事後設立が行われた場合における法人の各事業年度の所得に対する法人税及び同日前に解散又は合併が行われた場合における法人の清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4131-6/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Articles 6 through 8 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by the provisions of Article 12 apply to corporation tax on income for each business year of a corporation in the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and to corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) is carried out on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for each business year of a corporation in the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution or merger was carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4131-6/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一三年六月一五日法律第五〇号
<sup>suppl-4131-50 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年四月一日から施行する。
<sup>suppl-4131-50/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2002.
<sup>machine translation, not official</sup>

### 第二十五条（適格退職年金契約に係る権利義務の確定給付企業年金への移転） — Transfer of Rights and Obligations Pertaining to a Qualified Retirement Pension Contract to a Defined-Benefit Corporate Pension
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  事業主等は、その実施事業所の事業主が前条の規定による改正後の法人税法（以下「新法人税法」という。）附則第二十条第三項に規定する適格退職年金契約を締結している場合は、平成二十四年三月三十一日までの間に限り、厚生労働大臣の承認（当該確定給付企業年金が基金型企業年金である場合にあっては、認可）を受けて、当該適格退職年金契約に係る同条第二項第一号ロに規定する信託の受益者又は同項第二号ロに規定する保険金受取人若しくは同項第三号ロに規定する共済金受取人（以下「移行適格退職年金受益者等」という。）に係る給付の支給に関する権利義務を承継することができる。
<sup>suppl-4131-50/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the employer of its implementing place of business has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as "the New Corporation Tax Act"), an employer, etc. may, only until March 31, 2012 and upon obtaining the approval of the Minister of Health, Labour and Welfare (or, if that defined-benefit corporate pension is a fund-type corporate pension, the authorization), succeed to the rights and obligations concerning the payment of benefits pertaining to the beneficiaries of a trust prescribed in paragraph (2), item (i), (b) of that Article, the insurance beneficiaries prescribed in item (ii), (b) of that paragraph or the mutual aid benefit beneficiaries prescribed in item (iii), (b) of that paragraph (hereinafter referred to as "beneficiaries, etc. of a transferred qualified retirement pension") under that qualified retirement pension contract.
<sup>machine translation, not official</sup>

**第二項**  第七十四条第二項及び第三項の規定は当該確定給付企業年金が規約型企業年金である場合に事業主が前項の承認の申請を行う場合について、第七十六条第二項の規定は当該確定給付企業年金が基金型企業年金である場合に基金が前項の認可の申請を行う場合について、それぞれ準用する。
<sup>suppl-4131-50/art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 74, paragraphs (2) and (3) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a contract-type corporate pension, the employer applies for the approval referred to in the preceding paragraph, and the provisions of Article 76, paragraph (2) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a fund-type corporate pension, the fund applies for the authorization referred to in the preceding paragraph.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定により当該事業主等が権利義務を承継する場合においては、当該適格退職年金契約に係る新法人税法附則第二十条第二項各号に掲げる法人から当該確定給付企業年金の資産管理運用機関等に当該適格退職年金契約に係る積立金を移換するものとする。
<sup>suppl-4131-50/art-25/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If that employer, etc. succeeds to the rights and obligations pursuant to the provisions of paragraph (1), the reserves under that qualified retirement pension contract are to be transferred from the corporation listed in any of the items of Article 20, paragraph (2) of the Supplementary Provisions of the New Corporation Tax Act that pertains to that qualified retirement pension contract to the asset management institution, etc. of that defined-benefit corporate pension.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定により移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継した確定給付企業年金については、第三十六条第四項及び第四十一条第三項の規定は適用せず、第三十六条第二項及び第四十一条第二項の適用については、第三十六条第二項中「次に掲げる要件（」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件とし、」と、第四十一条第二項中「次に掲げる要件」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件）」とする。
<sup>suppl-4131-50/art-25/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a defined-benefit corporate pension that has succeeded to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension pursuant to the provisions of paragraph (1), the provisions of Article 36, paragraph (4) and Article 41, paragraph (3) do not apply, and with regard to the application of Article 36, paragraph (2) and Article 41, paragraph (2), the phrase "the following requirements (" in Article 36, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order, and", and the phrase "the following requirements" in Article 41, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order)".
<sup>machine translation, not official</sup>

### 第二十六条（適格退職年金契約に係る権利義務の厚生年金基金への移転） — Transfer of Rights and Obligations Pertaining to a Qualified Retirement Pension Contract to an Employees' Pension Fund
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  厚生年金基金は、その設立事業所の事業主が、新法人税法附則第二十条第三項に規定する適格退職年金契約を締結している場合は、平成二十四年三月三十一日までの間に限り、厚生労働大臣の認可を受けて、移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継することができる。
<sup>suppl-4131-50/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the employer of its establishing place of business has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act, an employees' pension fund may, only until March 31, 2012 and upon obtaining the authorization of the Minister of Health, Labour and Welfare, succeed to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension.
<sup>machine translation, not official</sup>

**第二項**  第百七条第三項の規定は、厚生年金基金が前項の認可の申請を行う場合について準用する。
<sup>suppl-4131-50/art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 107, paragraph (3) apply mutatis mutandis to the case where an employees' pension fund applies for the authorization referred to in the preceding paragraph.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定により当該厚生年金基金が権利義務を承継する場合においては、当該適格退職年金契約に係る新法人税法附則第二十条第二項各号に掲げる法人から当該厚生年金基金に当該適格退職年金契約に係る積立金を移換するものとする。
<sup>suppl-4131-50/art-26/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If that employees' pension fund succeeds to the rights and obligations pursuant to the provisions of paragraph (1), the reserves under that qualified retirement pension contract are to be transferred from the corporation listed in any of the items of Article 20, paragraph (2) of the Supplementary Provisions of the New Corporation Tax Act that pertains to that qualified retirement pension contract to that employees' pension fund.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定により給付の支給に関する権利義務を承継する移行適格退職年金受益者等であって当該厚生年金基金の加入員とならない者については、厚生年金保険法第百三十一条から第百三十三条の二まで、第百三十五条並びに第百三十六条において準用する同法第三十六条第一項及び第二項の規定は、適用しない。
<sup>suppl-4131-50/art-26/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a beneficiary, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits are succeeded to pursuant to the provisions of paragraph (1) and who does not become a member of that employees' pension fund, the provisions of Articles 131 through 133-2 and Article 135 of the Employees' Pension Insurance Act, and of Article 36, paragraphs (1) and (2) of that Act as applied mutatis mutandis pursuant to Article 136 of that Act, do not apply.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定により移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継した厚生年金基金が支給する死亡を支給理由とする年金たる給付又は一時金たる給付（第一項の認可を受けた日において、当該適格退職年金契約に基づき移行適格退職年金受益者等の死亡により支給される退職年金の給付を受ける権利を有する者に支給するものに限る。）については、厚生年金保険法第百三十六条において準用する同法第四十一条の規定は、適用しない。
<sup>suppl-4131-50/art-26/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 41 of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 136 of that Act do not apply to benefits in the form of a pension or benefits in the form of a lump-sum payment that an employees' pension fund which has succeeded to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension pursuant to the provisions of paragraph (1) pays on the grounds of death (limited to those paid to a person who, on the date of obtaining the authorization referred to in paragraph (1), has the right to receive benefits of a retirement pension paid due to the death of a beneficiary, etc. of a transferred qualified retirement pension under that qualified retirement pension contract).
<sup>machine translation, not official</sup>

### 第二十七条
<sup>suppl-4131-50/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前二条に定めるもののほか、新法人税法附則第二十条第三項に規定する適格退職年金契約に係る権利義務の承継に関し必要な事項は、政令で定める。
<sup>suppl-4131-50/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in the preceding two Articles, necessary matters concerning the succession to rights and obligations pertaining to a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第二十八条（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — Transfer of Assets Pertaining to a Qualified Retirement Pension Contract to the Organization for Workers' Retirement Allowance Mutual Aid, an incorporated administrative agency
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  中小企業退職金共済法第二条第一項に規定する中小企業者（以下この条において単に「中小企業者」という。）であって、新法人税法附則第二十条第三項に規定する適格退職年金契約を締結しているものが、平成二十四年三月三十一日までの間に、その雇用する従業員を被共済者として中小企業退職金共済法第二条第三項に規定する退職金共済契約（以下この条において単に「退職金共済契約」という。）を締結した場合において、当該適格退職年金契約の相手方が、独立行政法人勤労者退職金共済機構（以下この条において「機構」という。）との間で、当該退職金共済契約の被共済者となった者について、当該適格退職年金契約に係る被共済者持分額（当該適格退職年金契約に係る信託財産の価額、保険料積立金に相当する金額又は共済掛金積立金に相当する金額であって中小企業者が負担した部分の金額のうち、当該被共済者の持分として厚生労働省令で定める方法により算定した額をいう。）の範囲内の金額を機構に引き渡すことその他厚生労働省令で定める事項を約する契約を締結したときは、当該機構との契約で定めるところによって当該金額（以下この条において「引渡金額」という。）を機構に引き渡すものとする。
<sup>suppl-4131-50/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a small and medium sized enterprise prescribed in Article 2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (hereinafter simply referred to as a "small and medium sized enterprise" in this Article) that has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act concludes, by March 31, 2012, a retirement allowance mutual aid contract prescribed in Article 2, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (hereinafter simply referred to as a "retirement allowance mutual aid contract" in this Article) with the employees it employs as covered employees, and the other party to that qualified retirement pension contract concludes with the Organization for Workers' Retirement Allowance Mutual Aid, an incorporated administrative agency (hereinafter referred to as "the Organization" in this Article) a contract under which it promises, with respect to the persons who have become covered employees under that retirement allowance mutual aid contract, to hand over to the Organization an amount within the limit of the covered employee's share under that qualified retirement pension contract (meaning the amount calculated, by the method specified by Order of the Ministry of Health, Labour and Welfare, as that covered employee's share out of the portion borne by the small and medium sized enterprise of the value of the trust property, the amount equivalent to the insurance reserves or the amount equivalent to the mutual aid premium reserves pertaining to that qualified retirement pension contract), and other matters specified by Order of the Ministry of Health, Labour and Welfare, that other party is to hand over that amount (hereinafter referred to as the "amount to be handed over" in this Article) to the Organization as provided in the contract with the Organization.
<sup>machine translation, not official</sup>

**第二項**  引渡金額のうち、当該退職金共済契約の効力が生じた日における掛金月額その他の事情を勘案して政令で定める額については、厚生労働省令で定めるところにより、政令で定める月数を当該退職金共済契約の被共済者に係る掛金納付月数に通算するものとする。この場合において、その通算すべき月数は、当該退職金共済契約の被共済者となった者が適格退職年金契約に係る移行適格退職年金受益者等であった期間の月数を超えることができない。
<sup>suppl-4131-50/art-28/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount specified by Cabinet Order, out of the amount to be handed over, in consideration of the monthly installment as of the date on which that retirement allowance mutual aid contract took effect and other circumstances, the number of months specified by Cabinet Order is to be added to the number of months of installment payments for the covered employee under that retirement allowance mutual aid contract, as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the number of months to be added may not exceed the number of months of the period during which the person who has become the covered employee under that retirement allowance mutual aid contract was a beneficiary, etc. of a transferred qualified retirement pension under a qualified retirement pension contract.
<sup>machine translation, not official</sup>

**第三項**  引渡金額から前項の政令で定める額を控除した残余の額を有する当該退職金共済契約の被共済者が退職したときにおける退職金の額は、中小企業退職金共済法第十条第一項ただし書及び第二項の規定にかかわらず、次の各号に掲げる前項の規定による通算後の掛金納付月数の区分に応じ、当該各号に定める額とする。
<sup>suppl-4131-50/art-28/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the retirement allowance payable when a covered employee under that retirement allowance mutual aid contract who has the remaining amount obtained by deducting the amount specified by Cabinet Order referred to in the preceding paragraph from the amount to be handed over retires is, notwithstanding the provisions of the proviso to Article 10, paragraph (1) and paragraph (2) of that Article of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount specified in the following items in accordance with the category of the number of months of installment payments after the addition under the provisions of the preceding paragraph listed in those items:
<sup>machine translation, not official</sup>

  **一**  十一月以下　当該引渡しをした日の属する月の翌月から当該被共済者となった者が退職した日の属する月までの期間につき、当該残余の額に対し、政令で定める利率に厚生労働大臣が定める利率を加えた利率の複利による計算をして得た元利合計額（当該引渡しをした日の属する月に当該被共済者となった者が退職したときは、当該残余の額。次号において「計算後残余額」という。）
  <sup>suppl-4131-50/art-28/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  11 months or less: the total amount of principal and interest obtained by calculating compound interest on that remaining amount, for the period from the month following the month containing the date of that handing over to the month containing the date on which the person who has become that covered employee retired, at the rate obtained by adding the rate set by the Minister of Health, Labour and Welfare to the rate specified by Cabinet Order (or, if the person who has become that covered employee retired in the month containing the date of that handing over, that remaining amount; referred to as the "remaining amount after interest calculation" in the following item);
  <sup>machine translation, not official</sup>

  **二**  十二月以上　中小企業退職金共済法第十条第二項の規定により算定した額に計算後残余額を加算した額
  <sup>suppl-4131-50/art-28/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  12 months or more: the amount obtained by adding the remaining amount after interest calculation to the amount calculated pursuant to the provisions of Article 10, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act.
  <sup>machine translation, not official</sup>

**第四項**  前項の残余の額を有する当該退職金共済契約の被共済者に係る当該退職金共済契約が解除されたときにおける解約手当金の額は、中小企業退職金共済法第十六条第三項の規定にかかわらず、前項の規定の例により計算して得た額とする。
<sup>suppl-4131-50/art-28/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the cancellation allowance payable when the retirement allowance mutual aid contract pertaining to a covered employee under that retirement allowance mutual aid contract who has the remaining amount referred to in the preceding paragraph is cancelled is, notwithstanding the provisions of Article 16, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount calculated in accordance with the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定により引渡金額が機構に引き渡された退職金共済契約の被共済者については、中小企業者は、中小企業退職金共済法第二十七条第一項の規定にかかわらず、同項の申出をすることができない。
<sup>suppl-4131-50/art-28/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a covered employee under a retirement allowance mutual aid contract for whom the amount to be handed over has been handed over to the Organization pursuant to the provisions of paragraph (1), the small and medium sized enterprise may not, notwithstanding the provisions of Article 27, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, make the request referred to in that paragraph.
<sup>machine translation, not official</sup>

### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4131-50/art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect.
<sup>machine translation, not official</sup>

### 第三十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4131-50/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一三年六月二七日法律第七五号
<sup>suppl-4131-75 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-75/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年四月一日（以下「施行日」という。）から施行し、施行日以後に発行される短期社債等について適用する。
<sup>suppl-4131-75/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2002 (hereinafter referred to as "the Effective Date"), and applies to short-term corporate bonds, etc. issued on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第七条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-75/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前にした行為及びこの附則の規定によりなおその効力を有することとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4131-75/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the cases in which provisions are to remain in force pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-75/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4131-75/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一三年六月二九日法律第八〇号
<sup>suppl-4131-80 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、商法等改正法の施行の日から施行する。
<sup>suppl-4131-80/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Act Amending the Commercial Code, etc. comes into effect.
<sup>machine translation, not official</sup>

## 附　則 平成一三年六月二九日法律第八八号
<sup>suppl-4131-88 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-88/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十三年十月一日から施行する。
<sup>suppl-4131-88/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2001.
<sup>machine translation, not official</sup>

## 附　則 平成一三年六月二九日法律第九三号
<sup>suppl-4131-93 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-93/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年一月一日から施行する。
<sup>suppl-4131-93/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 1, 2002.
<sup>machine translation, not official</sup>

## 附　則 平成一三年六月二九日法律第九四号
<sup>suppl-4131-94 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-94/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年一月一日から施行する。
<sup>suppl-4131-94/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 1, 2002.
<sup>machine translation, not official</sup>

## 附　則 平成一三年七月四日法律第一〇一号
<sup>suppl-4131-101 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-101/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年四月一日から施行する。
<sup>suppl-4131-101/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2002.
<sup>machine translation, not official</sup>

### 第百七条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-101/art-107 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  存続組合は、法人税法その他法人税に関する法令の規定及び地価税法（平成三年法律第六十九号）その他地価税に関する法令の規定の適用については、法人税法別表第二に掲げる法人とみなす。
<sup>suppl-4131-101/art-107/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax and the provisions of the Land-holding Tax Act (Act No. 69 of 1991) and other laws and regulations concerning land-holding tax, a continuing association is deemed to be a corporation listed in Appended Table 2 of the Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  存続組合は、地方税法第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。
<sup>suppl-4131-101/art-107/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act, a continuing association is deemed to be a public interest corporation, etc. under Article 2, item (vi) of the Corporation Tax Act.
<sup>machine translation, not official</sup>

## 附　則 平成一三年一一月二八日法律第一二九号
<sup>suppl-4131-129 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年四月一日から施行する。
<sup>suppl-4131-129/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2002.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行前にした行為及びこの法律の規定により従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4131-129/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to govern pursuant to the provisions of this Act.
<sup>machine translation, not official</sup>

## 附　則 平成一四年三月三一日法律第一五号
<sup>suppl-4141-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-15/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年四月一日から施行する。
<sup>suppl-4141-15/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2002.
<sup>machine translation, not official</sup>

### 第三十九条（自己の株式の譲渡に関する経過措置） — Transitional Measures Concerning the Transfer of Shares That a Corporation Holds in Itself
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-15/art-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第三条の規定による改正後の法人税法（次条において「新法人税法」という。）第二条及び第六十一条の二第五項の規定は、内国法人が施行日以後に行う自己の株式の譲渡について適用する。
<sup>suppl-4141-15/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2 and Article 61-2, paragraph (5) of the Corporation Tax Act as amended by the provisions of Article 3 (referred to as "the New Corporation Tax Act" in the following Article) apply to a transfer of shares that a domestic corporation holds in itself which the domestic corporation carries out on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第四十条（匿名組合契約等に基づく利益の分配に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Distributions of Profits Based on Silent Partnership Contracts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-15/art-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十八条第十一号の規定は、施行日以後に支払を受けるべき同号に掲げる利益の分配について適用し、施行日前に支払を受けるべき第三条の規定による改正前の法人税法第百三十八条第十一号に掲げる利益の分配については、なお従前の例による。
<sup>suppl-4141-15/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 138, item (xi) of the New Corporation Tax Act apply to distributions of profits listed in that item that are to be received on or after the Effective Date, and with regard to distributions of profits listed in Article 138, item (xi) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 that are to be received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十一条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-15/art-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4141-15/art-41/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一四年五月一〇日法律第三九号
<sup>suppl-4141-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4141-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第十八条（確定給付企業年金法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Defined-Benefit Corporate Pension Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-39/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正後の確定給付企業年金法附則第二十八条第一項の規定は、施行日以後に効力が生じた退職金共済契約について適用し、施行日前退職金共済契約については、なお従前の例による。
<sup>suppl-4141-39/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 28, paragraph (1) of the Supplementary Provisions of the Defined-Benefit Corporate Pension Act as amended by the provisions of the preceding Article apply to retirement allowance mutual aid contracts that have taken effect on or after the Effective Date, and with regard to pre-Effective Date retirement allowance mutual aid contracts, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 平成一四年五月二九日法律第四五号
<sup>suppl-4141-45 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4141-45/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一四年六月一二日法律第六五号
<sup>suppl-4141-65 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-65/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十五年一月六日から施行する。
<sup>suppl-4141-65/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on January 6, 2003.
<sup>machine translation, not official</sup>

### 第八十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-65/art-84 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4141-65/art-84/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八十五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-65/art-85 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4141-65/art-85/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一四年七月三日法律第七九号
<sup>suppl-4141-79 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十四年八月一日から施行する。
<sup>suppl-4141-79/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on August 1, 2002.
<sup>machine translation, not official</sup>

### 第二条（法人税法等の一部改正に伴う経過措置の原則） — Principle of the Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定、第二条の規定による改正後の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律の規定、第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）の規定、第四条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）の規定並びに第九条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条及び第二十四条の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成十五年三月三十一日以後に終了する事業年度の所得に対する法人税、連結法人の同日以後に終了する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の同日以後に終了する計算期間の所得に対する法人税、法人の同日以後に終了する事業年度の退職年金等積立金に対する法人税及び法人の同日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税、特定信託の受託者である法人の同日前に終了した計算期間の所得に対する法人税、法人の同日前に終了した事業年度の退職年金等積立金に対する法人税及び法人の同日前の解散による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4141-79/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Corporation Tax Act"), the provisions of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. as amended by the provisions of Article 2, the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation"), the provisions of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the provisions of Article 4 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims"), and the provisions of Articles 7 and 24 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by the provisions of Article 9 apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) ending on or after March 31, 2003, corporation tax on consolidated income for consolidated business years of a consolidated corporation ending on or after that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust ending on or after that date, corporation tax on retirement pension funds for business years of a corporation ending on or after that date, and corporation tax on liquidation income resulting from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after that date (including corporation tax on income for business years in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of a corporation that ended before that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that ended before that date, corporation tax on retirement pension funds for business years of a corporation that ended before that date, and corporation tax on liquidation income resulting from the dissolution of a corporation before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（連結納税の承認の申請等に関する経過措置） — Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第四条の三第一項に規定する内国法人の経過措置対象年度（平成十四年四月一日から平成十五年六月三十日までの間に開始し、かつ、同年三月三十一日以後に終了する事業年度をいう。以下この項において同じ。）が新法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間である場合には、新法人税法第四条の三第一項に規定する六月前の日を当該経過措置対象年度終了の日から起算して六月前の日（その日が平成十四年十二月三十一日後となる場合には、同日。次項において「経過措置対象年度申請期限」という。）として、同条第一項の規定を適用する。
<sup>suppl-4141-79/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the business year subject to the transitional measures (meaning a business year that begins during the period from April 1, 2002 to June 30, 2003 and ends on or after March 31, 2003; the same applies hereinafter in this paragraph) of a domestic corporation prescribed in Article 4-3, paragraph (1) of the New Corporation Tax Act is the period that the domestic corporation intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval under Article 4-2 of the New Corporation Tax Act, the provisions of paragraph (1) of that Article apply by deeming the day six months before prescribed in Article 4-3, paragraph (1) of the New Corporation Tax Act to be the day six months before, counting from the last day of that business year subject to the transitional measures (or, if that day falls after December 31, 2002, that date; referred to as the "application deadline for the business year subject to the transitional measures" in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、同項に規定する内国法人が、経過措置対象年度申請期限までに同項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類を当該内国法人の納税地の所轄税務署長を経由して国税庁長官に提出した場合に限り、適用する。
<sup>suppl-4141-79/art-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply only if the domestic corporation prescribed in that paragraph has submitted, by the application deadline for the business year subject to the transitional measures, a document stating that it is to receive the application of the provisions of that paragraph and other matters specified by Ministry of Finance Order to the Commissioner of the National Tax Agency via the competent district director with jurisdiction over the place for tax payment of that domestic corporation.
<sup>machine translation, not official</sup>

**第三項**  第一項に規定する内国法人及び当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係がある同条に規定する他の内国法人が同項の規定の適用を受けて新法人税法第四条の三第一項の申請書を提出した場合における同条第三項から第五項まで及び第十項の規定の適用については、同条第三項中「第一項の」とあるのは「法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第三条第一項（連結納税の承認の申請等に関する経過措置）の規定の適用を受けて行つた第一項の」と、同条第四項中「第一項の申請書」とあるのは「法人税法等の一部を改正する法律附則第三条第一項の規定の適用を受けて第一項の申請書」と、「開始の日の前日」とあるのは「終了の日（その日が平成十五年六月三十日後である場合には、同日。以下この項において同じ。）」と、「、同項」とあるのは「、第一項」と、「その開始の日」とあるのは「当該終了の日」と、同条第五項中「開始の日」とあるのは「開始の日（当該他の内国法人のうち、当該内国法人が当該承認を受けて各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該連結事業年度開始の日前である場合には、当該事業年度）終了の時に第九項第一号に規定する時価評価資産等を有するもの（第六十一条の十一第一項各号（連結納税の開始に伴う資産の時価評価損益）に掲げるものを除く。以下この項において「時価評価法人」という。）及び当該連結事業年度終了の日の属する事業年度開始の日が当該連結事業年度開始の日前であるもの（当該時価評価法人を除く。以下この項において「連結事業年度前開始法人」という。）並びに当該時価評価法人又は連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有するものにあつては当該連結事業年度終了の日の翌日とし、これらのいずれにも該当しないものにあつては当該連結事業年度終了の日の属する事業年度開始の日とする。）」と、同条第十項中「連結親法人との間に当該連結親法人」とあるのは「法人税法等の一部を改正する法律附則第三条第一項の規定の適用を受けて前条の承認を受ける第一項に規定する内国法人との間に当該内国法人」と、「第十五条の二第二項（連結事業年度の意義）の規定の適用を受ける場合にあつては、同項各号に定める期間の開始の日」とあるのは「当該他の内国法人のうち、同日の属する事業年度終了の時に前項第一号に規定する時価評価資産等を有するもの（第六十一条の十二第一項各号（連結納税への加入に伴う資産の時価評価損益）に掲げるものを除く。以下この項において「時価評価法人」という。）及び当該完全支配関係を有することとなつた日から当該内国法人が当該承認を受けて各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度終了の日までの間に開始する事業年度がないもの（当該時価評価法人を除く。以下この項において「加入前開始法人」という。）並びに当該時価評価法人若しくは第五項に規定する時価評価法人又は当該加入前開始法人若しくは同項に規定する連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有するものにあつては当該連結事業年度終了の日の翌日とし、これらのいずれにも該当しないもの（以下この項において「加入後開始法人」という。）にあつては当該連結事業年度終了の日の属する事業年度（以下この項において「加入後適用事業年度」という。）開始の日（同日が第四項に規定する終了の日前であるときは、当該終了の日）とする」と、「以後」とあるのは「（加入後開始法人にあつては、加入後適用事業年度開始の日）以後」とする。
<sup>suppl-4141-79/art-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of paragraphs (3) through (5) and paragraph (10) of Article 4-3 of the New Corporation Tax Act in the case where the domestic corporation prescribed in paragraph (1) and other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have, with that domestic corporation, a full controlling interest prescribed in that Article held by that domestic corporation have submitted the written application under Article 4-3, paragraph (1) of the New Corporation Tax Act with the application of the provisions of paragraph (1), the phrase "under paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "under paragraph (1) filed with the application of the provisions of Article 3, paragraph (1) (Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment, etc.) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002)"; the phrase "the written application under paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the written application under paragraph (1) with the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc.", the phrase "the day preceding the first day" with "the last day (or, if that day falls after June 30, 2003, that date; the same applies hereinafter in this paragraph)", the phrase ", that paragraph" with ", paragraph (1)", and the phrase "its first day" with "that last day"; the phrase "the first day" in paragraph (5) of that Article is deemed to be replaced with "the first day (for those of the other domestic corporations that hold assets subject to fair valuation, etc. prescribed in paragraph (9), item (i) at the end of the previous business year of the business year containing the last day of the first consolidated business year in which that domestic corporation is subject to corporation tax on consolidated income for each consolidated business year upon obtaining that approval (or, if the first day of that business year is before the first day of that consolidated business year, at the end of that business year) (excluding those listed in the items of Article 61-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Commencement of Consolidated Tax Payment); hereinafter referred to as "corporations subject to fair valuation" in this paragraph), those whose business year containing the last day of that consolidated business year began before the first day of that consolidated business year (excluding those corporations subject to fair valuation; hereinafter referred to as "corporations whose business year began before the consolidated business year" in this paragraph), and those whose issued shares or capital contributions are held directly or indirectly by those corporations subject to fair valuation or corporations whose business year began before the consolidated business year, it is to be the day following the last day of that consolidated business year, and for those that fall under none of these, it is to be the first day of the business year containing the last day of that consolidated business year)"; and the phrase "with a consolidated parent corporation held by that consolidated parent corporation" in paragraph (10) of that Article is deemed to be replaced with "with the domestic corporation prescribed in paragraph (1) that obtains the approval under the preceding Article with the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. held by that domestic corporation", the phrase "if the provisions of Article 15-2, paragraph (2) (Meaning of Consolidated Business Year) apply, the first day of the period specified in the relevant item of that paragraph" with "for those of those other domestic corporations that hold assets subject to fair valuation, etc. prescribed in item (i) of the preceding paragraph at the end of the business year containing that date (excluding those listed in the items of Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Tax Payment); hereinafter referred to as "corporations subject to fair valuation" in this paragraph), those that have no business year beginning during the period from the day on which they came to have that full controlling interest to the last day of the first consolidated business year in which that domestic corporation is subject to corporation tax on consolidated income for each consolidated business year upon obtaining that approval (excluding those corporations subject to fair valuation; hereinafter referred to as "corporations whose business year began before joining" in this paragraph), and those whose issued shares or capital contributions are held directly or indirectly by those corporations subject to fair valuation or corporations subject to fair valuation prescribed in paragraph (5), or by those corporations whose business year began before joining or corporations whose business year began before the consolidated business year prescribed in that paragraph, it is to be the day following the last day of that consolidated business year, and for those that fall under none of these (hereinafter referred to as "corporations whose business year begins after joining" in this paragraph), it is to be the first day of the business year containing the last day of that consolidated business year (hereinafter referred to as the "applicable business year after joining" in this paragraph) (or, if that date is before the last day prescribed in paragraph (4), that last day)", and the phrase "on or after" with "on or after (for a corporation whose business year begins after joining, on or after the first day of the applicable business year after joining)".
<sup>machine translation, not official</sup>

**第四項**  第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4141-79/art-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第四条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  次項から第四項までに定める場合を除き、新法人税法第十四条の規定は、この法律の施行の日（以下「施行日」という。）以後に同条各号に規定する事実が生ずる場合について適用し、施行日前に第一条の規定による改正前の法人税法（以下「旧法人税法」という。）第十四条各号に規定する事実が生じた場合については、なお従前の例による。
<sup>suppl-4141-79/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except in the cases provided for in the following paragraph through paragraph (4), the provisions of Article 14 of the New Corporation Tax Act apply to the cases where a fact prescribed in any of the items of that Article occurs on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to the cases where a fact prescribed in any of the items of Article 14 of the Corporation Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Corporation Tax Act") occurred before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前条第一項の規定の適用を受けて新法人税法第四条の二の承認を受ける同項に規定する内国法人、経過措置適用子法人（同項の規定の適用を受けて同条の承認を受ける前条第三項に規定する他の内国法人をいう。以下この条において同じ。）及び経過措置期間加入法人（当該内国法人の各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人をいう。以下この条において同じ。）については、新法人税法第十四条（当該内国法人にあっては、同条第十三号を除く。）の規定は、当該内国法人の当該連結事業年度終了の日の翌日以後に同条各号に規定する事実が生ずる場合について適用する。
<sup>suppl-4141-79/art-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the domestic corporation prescribed in paragraph (1) of the preceding Article that obtains the approval under Article 4-2 of the New Corporation Tax Act with the application of the provisions of that paragraph, a subsidiary corporation under the transitional measures (meaning another domestic corporation prescribed in paragraph (3) of the preceding Article that obtains the approval under that Article with the application of the provisions of that paragraph; the same applies hereinafter in this Article) and a corporation joining during the transitional period (meaning another domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act that has come to have, with that domestic corporation, a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year in which that domestic corporation is subject to corporation tax on consolidated income for each consolidated business year; the same applies hereinafter in this Article), the provisions of Article 14 of the New Corporation Tax Act (for that domestic corporation, excluding item (xiii) of that Article) apply to the cases where a fact prescribed in any of the items of that Article occurs on or after the day following the last day of that consolidated business year of that domestic corporation.
<sup>machine translation, not official</sup>

**第三項**  前項に規定する内国法人、経過措置適用子法人及び経過措置期間加入法人について、当該内国法人の同項に規定する最初の連結事業年度終了の日までに旧法人税法第十四条各号に規定する事実が生ずる場合には、同条の規定は、なおその効力を有する。
<sup>suppl-4141-79/art-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the domestic corporation prescribed in the preceding paragraph, a subsidiary corporation under the transitional measures and a corporation joining during the transitional period, if a fact prescribed in any of the items of Article 14 of the Former Corporation Tax Act occurs by the last day of the first consolidated business year of that domestic corporation, as prescribed in that paragraph, the provisions of that Article remain in force.
<sup>machine translation, not official</sup>

**第四項**  経過措置適用子法人又は経過措置期間加入法人に、第二項に規定する内国法人の同項に規定する最初の連結事業年度終了の日前に開始し、かつ、同日後に終了する事業年度があるときは、その事業年度開始の日から当該終了の日までの期間及び当該終了の日の翌日からその事業年度終了の日までの期間をそれぞれ当該経過措置適用子法人又は経過措置期間加入法人の事業年度とみなす。
<sup>suppl-4141-79/art-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a subsidiary corporation under the transitional measures or a corporation joining during the transitional period has a business year that begins before and ends after the last day of the first consolidated business year of the domestic corporation prescribed in paragraph (2), as prescribed in that paragraph, the period from the first day of that business year to that last day and the period from the day following that last day to the last day of that business year are each deemed to be a business year of that subsidiary corporation under the transitional measures or corporation joining during the transitional period.
<sup>machine translation, not official</sup>

### 第五条（連結事業年度に関する経過措置） — Transitional Measures Concerning Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第三条第一項の規定の適用を受けた同項に規定する内国法人及び同条第三項に規定する他の内国法人が新法人税法第四条の二の承認を受けた場合には、当該他の内国法人のうち、時価評価法人（当該内国法人の最初連結事業年度（新法人税法第十五条の二第一項に規定する最初連結事業年度をいう。以下この条において同じ。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結事業年度開始の日前である場合には、当該事業年度）終了の時に新法人税法第四条の三第九項第一号に規定する時価評価資産等（次項において「時価評価資産等」という。）を有する当該他の内国法人（新法人税法第六十一条の十一第一項各号に掲げるものを除く。）をいう。以下この項において同じ。）及び連結事業年度前開始法人（当該最初連結事業年度終了の日の属する事業年度開始の日が当該最初連結事業年度開始の日前である当該他の内国法人（当該時価評価法人を除く。）をいう。以下この項において同じ。）並びに関連法人等（当該時価評価法人又は連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有する当該他の内国法人をいう。）のいずれにも該当しない法人の最初連結事業年度は、新法人税法第十五条の二の規定にかかわらず、当該内国法人の最初連結事業年度終了の日の属する当該法人の事業年度開始の日から当該終了の日までの期間とする。
<sup>suppl-4141-79/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions that has received the application of the provisions of that paragraph and other domestic corporations prescribed in paragraph (3) of that Article have obtained the approval under Article 4-2 of the New Corporation Tax Act, the first consolidated business year of a corporation, among those other domestic corporations, that falls under none of a corporation subject to fair valuation (meaning such other domestic corporation that holds assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act (referred to as "assets subject to fair valuation, etc." in the following paragraph) at the end of the previous business year of the business year containing the last day of the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of that domestic corporation (or, if the first day of that business year is before the first day of that first consolidated business year, at the end of that business year) (excluding those listed in the items of Article 61-11, paragraph (1) of the New Corporation Tax Act); the same applies hereinafter in this paragraph), a corporation whose business year began before the consolidated business year (meaning such other domestic corporation whose business year containing the last day of that first consolidated business year began before the first day of that first consolidated business year (excluding that corporation subject to fair valuation); the same applies hereinafter in this paragraph), and a related corporation, etc. (meaning such other domestic corporation whose issued shares or capital contributions are held directly or indirectly by that corporation subject to fair valuation or corporation whose business year began before the consolidated business year), is, notwithstanding the provisions of Article 15-2 of the New Corporation Tax Act, the period from the first day of the business year of that corporation containing the last day of the first consolidated business year of that domestic corporation to that last day.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する内国法人の最初連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人のうち、時価評価法人（当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有する当該他の内国法人（新法人税法第六十一条の十二第一項各号に掲げるものを除く。）をいう。以下この項において同じ。）及び加入前開始法人（当該完全支配関係を有することとなった日から当該最初連結事業年度終了の日までの間に開始する事業年度がない当該他の内国法人（当該時価評価法人を除く。）をいう。以下この項において同じ。）並びに関連法人等（当該時価評価法人若しくは前項に規定する時価評価法人又は当該加入前開始法人若しくは同項に規定する連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有する当該他の内国法人をいう。）のいずれにも該当しない法人の最初連結事業年度は、新法人税法第十五条の二の規定にかかわらず、当該内国法人の最初連結事業年度終了の日の属する当該法人の事業年度開始の日から当該終了の日までの期間とする。
<sup>suppl-4141-79/art-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The first consolidated business year of a corporation, among the other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have come to have, with the domestic corporation prescribed in the preceding paragraph, a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year of that domestic corporation, that falls under none of a corporation subject to fair valuation (meaning such other domestic corporation that holds assets subject to fair valuation, etc. at the end of the business year containing the day on which it came to have that full controlling interest (excluding those listed in the items of Article 61-12, paragraph (1) of the New Corporation Tax Act); the same applies hereinafter in this paragraph), a corporation whose business year began before joining (meaning such other domestic corporation that has no business year beginning during the period from the day on which it came to have that full controlling interest to the last day of that first consolidated business year (excluding that corporation subject to fair valuation); the same applies hereinafter in this paragraph), and a related corporation, etc. (meaning such other domestic corporation whose issued shares or capital contributions are held directly or indirectly by that corporation subject to fair valuation or a corporation subject to fair valuation prescribed in the preceding paragraph, or by that corporation whose business year began before joining or a corporation whose business year began before the consolidated business year prescribed in that paragraph), is, notwithstanding the provisions of Article 15-2 of the New Corporation Tax Act, the period from the first day of the business year of that corporation containing the last day of the first consolidated business year of that domestic corporation to that last day.
<sup>machine translation, not official</sup>

**第三項**  第一項に規定する内国法人の最初連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人については、新法人税法第十五条の二第二項の規定は、適用しない。
<sup>suppl-4141-79/art-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 15-2, paragraph (2) of the New Corporation Tax Act do not apply to the other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have come to have, with the domestic corporation prescribed in paragraph (1), a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year of that domestic corporation.
<sup>machine translation, not official</sup>

### 第六条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人（各事業年度終了の時における資本の金額又は出資金額が一億円を超える普通法人並びに保険業法（平成七年法律第百五号）に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。）の平成十四年四月一日から平成十五年三月三十一日までの間に開始し、かつ、平成十五年三月三十一日以後に終了する事業年度における新法人税法第二十三条第一項及び第四項の規定の適用については、これらの規定中「百分の五十」とあるのは「百分の七十」とし、当該法人の同年四月一日から平成十六年三月三十一日までの間に開始する事業年度におけるこれらの規定の適用については、これらの規定中「百分の五十」とあるのは「百分の六十」とする。
<sup>suppl-4141-79/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 23, paragraphs (1) and (4) of the New Corporation Tax Act in a business year of a corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions as of the end of each business year exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act (Act No. 105 of 1995) and those specified by Cabinet Order as being equivalent thereto) that begins during the period from April 1, 2002 to March 31, 2003 and ends on or after March 31, 2003, the phrase "50 percent" in those provisions is deemed to be replaced with "70 percent", and with regard to the application of those provisions in a business year of that corporation that begins during the period from April 1, 2003 to March 31, 2004, the phrase "50 percent" in those provisions is deemed to be replaced with "60 percent".
<sup>machine translation, not official</sup>

### 第七条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十七条第二項の規定は、法人が新法人税法第四条の二の承認を受けた日以後に支出する同項に規定する寄附金の額について適用する。
<sup>suppl-4141-79/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraph (2) of the New Corporation Tax Act apply to the amount of contributions or donations prescribed in that paragraph that a corporation disburses on or after the day on which it obtains the approval under Article 4-2 of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第八条（退職給与引当金に関する経過措置） — Transitional Measures Concerning Retirement Allowance Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が平成十五年三月三十一日以後最初に終了する事業年度又は連結事業年度（以下この条において「改正事業年度」という。）において分社型分割等（分社型分割、現物出資又は事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。）をいう。以下この項及び次項において同じ。）を行った場合（当該分社型分割等を施行日前に行った場合に限る。）には、当該分社型分割等の時までの間は、旧法人税法第五十四条（第二項及び第三項を除く。）の規定は、なおその効力を有する。
<sup>suppl-4141-79/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a corporation carries out a company split by spin-off, etc. (meaning a company split by spin-off, a capital contribution in kind or a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act); the same applies hereinafter in this paragraph and the following paragraph) in the business year or consolidated business year that ends first on or after March 31, 2003 (hereinafter referred to as the "business year of the amendment" in this Article) (limited to the case where it carries out that company split by spin-off, etc. before the Effective Date), the provisions of Article 54 (excluding paragraphs (2) and (3)) of the Former Corporation Tax Act remain in force until the time of that company split by spin-off, etc.
<sup>machine translation, not official</sup>

**第二項**  法人が改正事業年度開始の時（当該法人が施行日前に分社型分割等を行い、旧法人税法第五十四条第四項に規定する期中退職給与引当金勘定の金額を改正事業年度の損金の額に算入した場合にあっては、当該分社型分割等の時。以下この項において同じ。）において同条第六項に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有するときは、当該法人の次の表の各号の上欄に掲げる区分に応じ、それぞれ当該各号の中欄に掲げる事業年度又は連結事業年度において、当該各号の下欄に掲げる金額（当該事業年度又は連結事業年度終了の時における退職給与引当金勘定の金額が当該掲げる金額に満たない場合には、当該退職給与引当金勘定の金額）を取り崩さなければならない。
一　法人（改正事業年度終了の時における資本の金額又は出資金額が一億円を超える普通法人並びに保険業法に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。）	改正事業年度から改正事業年度開始の日以後十年を経過した日の前日の属する事業年度又は連結事業年度までの各事業年度又は各連結事業年度	改正事業年度開始の時に有する退職給与引当金勘定の金額（以下この項及び第六項において「改正時の退職給与引当金勘定の金額」という。）に当該各事業年度又は各連結事業年度の月数を乗じてこれを百二十で除して計算した金額（改正事業年度開始の日以後十年を経過した日の前日の属する事業年度又は連結事業年度にあっては、退職給与引当金勘定の金額の残額）
二　前号に掲げる法人以外の法人	平成十四年四月一日から平成十六年三月三十一日までの間に開始する事業年度又は連結事業年度	改正時の退職給与引当金勘定の金額に十分の三を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額
平成十六年四月一日から平成十七年三月三十一日までの間に開始する事業年度又は連結事業年度	改正時の退職給与引当金勘定の金額に十分の二を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額
平成十七年四月一日以後に開始する事業年度又は連結事業年度で改正事業年度開始の日以後四年を経過した日の前日の属する事業年度又は連結事業年度までの事業年度又は連結事業年度	改正時の退職給与引当金勘定の金額に十分の二を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額（改正事業年度開始の日以後四年を経過した日の前日の属する事業年度又は連結事業年度にあっては、退職給与引当金勘定の金額の残額）
<sup>suppl-4141-79/art-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If, at the time of the beginning of the business year of the amendment (or, if that corporation carried out a company split by spin-off, etc. before the Effective Date and included the amount of the interim retirement allowance reserve account prescribed in Article 54, paragraph (4) of the Former Corporation Tax Act in the amount of deductible expenses for the business year of the amendment, the time of that company split by spin-off, etc.; the same applies hereinafter in this paragraph), a corporation has an amount of the retirement allowance reserve account prescribed in paragraph (6) of that Article (hereinafter referred to as the "amount of the retirement allowance reserve account" in this Article), it must, in accordance with the category of that corporation listed in the left-hand column of each item of the following table, reverse, in the business year or consolidated business year listed in the middle column of that item, the amount listed in the right-hand column of that item (or, if the amount of the retirement allowance reserve account as of the end of that business year or consolidated business year is less than the amount so listed, that amount of the retirement allowance reserve account).
(i) a corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions as of the end of the business year of the amendment exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act and those specified by Cabinet Order as being equivalent thereto)	each business year or each consolidated business year from the business year of the amendment to the business year or consolidated business year containing the day preceding the day on which 10 years have elapsed from the first day of the business year of the amendment	the amount calculated by multiplying the amount of the retirement allowance reserve account held at the time of the beginning of the business year of the amendment (hereinafter referred to as the "balance of the retirement allowance reserve at the time of the amendment" in this paragraph and paragraph (6)) by the number of months in that business year or consolidated business year and dividing the result by 120 (for the business year or consolidated business year containing the day preceding the day on which 10 years have elapsed from the first day of the business year of the amendment, the remaining balance of the amount of the retirement allowance reserve account)
(ii) a corporation other than the corporation listed in the preceding item	a business year or consolidated business year beginning during the period from April 1, 2002 to March 31, 2004	the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 3/10, by the number of months in that business year or consolidated business year and dividing the result by 12
a business year or consolidated business year beginning during the period from April 1, 2004 to March 31, 2005	the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 2/10, by the number of months in that business year or consolidated business year and dividing the result by 12
a business year or consolidated business year beginning on or after April 1, 2005, up to the business year or consolidated business year containing the day preceding the day on which four years have elapsed from the first day of the business year of the amendment	the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 2/10, by the number of months in that business year or consolidated business year and dividing the result by 12 (for the business year or consolidated business year containing the day preceding the day on which four years have elapsed from the first day of the business year of the amendment, the remaining balance of the amount of the retirement allowance reserve account)
<sup>machine translation, not official</sup>

**第三項**  前項の表の各号の中欄に掲げる事業年度又は連結事業年度において当該各号の下欄に掲げる金額を取り崩した後の退職給与引当金勘定の金額が当該事業年度又は連結事業年度終了の時において在職する使用人の全員がその時において自己の都合により退職するものと仮定した場合に各使用人につきその時において定められている旧法人税法第五十四条第一項に規定する退職給与規程により計算される退職給与の額の合計額を超えるときは、当該事業年度又は連結事業年度において、当該超える部分の金額を取り崩さなければならない。
<sup>suppl-4141-79/art-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the amount of the retirement allowance reserve account after reversing the amount listed in the right-hand column of each item of the table in the preceding paragraph in the business year or consolidated business year listed in the middle column of that item exceeds the total amount of retirement allowances calculated for each employee in accordance with the retirement allowance rules prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act in effect for that employee at the end of that business year or consolidated business year, assuming that all employees in service at that time were to retire at that time for their own convenience, the corporation must reverse the amount of that excess in that business year or consolidated business year.
<sup>machine translation, not official</sup>

**第四項**  前二項の規定により取り崩した退職給与引当金勘定の金額は、その取り崩した日の属する事業年度の所得の金額又は連結事業年度の連結所得の金額の計算上、益金の額に算入する。
<sup>suppl-4141-79/art-8/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the retirement allowance reserve account reversed pursuant to the provisions of the preceding two paragraphs is included in the amount of gross profit in the calculation of the amount of income for the business year, or the amount of consolidated income for the consolidated business year, containing the day of that reversal.
<sup>machine translation, not official</sup>

**第五項**  退職給与引当金勘定の金額を有する法人が、改正事業年度以後の各事業年度又は各連結事業年度において組織再編成（合併、分割又は現物出資をいい、施行日以後に行ったものに限る。以下この条において同じ。）を行ったことに伴い、その使用人が当該組織再編成に係る合併法人等（合併法人、分割承継法人又は被現物出資法人をいう。以下この項及び次項において同じ。）の業務に従事することとなった場合において、当該法人が当該従事することとなった使用人に退職給与を支給していないことその他の政令で定める要件に該当するときは、次の各号に掲げる組織再編成の区分に応じ、当該各号に定める退職給与引当金勘定の金額は、当該合併法人等に引き継ぐものとする。
<sup>suppl-4141-79/art-8/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation that has an amount of the retirement allowance reserve account has, in each business year or each consolidated business year on or after the business year of the amendment, carried out an organizational restructuring (meaning a merger, company split or capital contribution in kind, limited to one carried out on or after the Effective Date; the same applies hereinafter in this Article), and its employees have consequently come to engage in the business of the acquiring corporation, etc. (meaning the acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind; the same applies hereinafter in this paragraph and the following paragraph) involved in the organizational restructuring, if the corporation satisfies the requirements specified by Cabinet Order, such as not having paid a retirement allowance to the employees who have come to engage in that business, the amount of the retirement allowance reserve account specified in each of the following items, in accordance with the category of organizational restructuring listed in each of those items, is to be transferred to the acquiring corporation, etc.:
<sup>machine translation, not official</sup>

  **一**  合併　当該合併の直前に有する退職給与引当金勘定の金額
  <sup>suppl-4141-79/art-8/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  merger: the amount of the retirement allowance reserve account held immediately before the merger;
  <sup>machine translation, not official</sup>

  **二**  分割又は現物出資　当該分割又は現物出資の直前に有する退職給与引当金勘定の金額のうち当該分割又は現物出資に係る分割承継法人又は被現物出資法人の業務に従事することとなった使用人に係る退職給与引当金勘定の金額として政令で定めるところにより計算した金額
  <sup>suppl-4141-79/art-8/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  company split or capital contribution in kind: of the amount of the retirement allowance reserve account held immediately before the company split or capital contribution in kind, the amount calculated as specified by Cabinet Order as the amount of the retirement allowance reserve account pertaining to the employees who have come to engage in the business of the succeeding corporation in a company split or the corporation receiving a capital contribution in kind involved in the company split or capital contribution in kind.
  <sup>machine translation, not official</sup>

**第六項**  前項の規定により合併法人等が引継ぎを受けた退職給与引当金勘定の金額は、当該合併法人等が同項の組織再編成の時において有する退職給与引当金勘定の金額とみなす。この場合において、第二項及び第三項の規定の適用については、当該退職給与引当金勘定の金額は当該合併法人等の改正時の退職給与引当金勘定の金額に含まれるものとする。
<sup>suppl-4141-79/art-8/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the retirement allowance reserve account transferred to an acquiring corporation, etc. pursuant to the provisions of the preceding paragraph is deemed to be an amount of the retirement allowance reserve account held by the acquiring corporation, etc. at the time of the organizational restructuring referred to in that paragraph. In this case, for the purpose of applying the provisions of paragraphs (2) and (3), that amount of the retirement allowance reserve account is to be included in the balance of the retirement allowance reserve at the time of the amendment of the acquiring corporation, etc.
<sup>machine translation, not official</sup>

**第七項**  組織再編成があった場合の第二項の表の各号の下欄の金額の計算その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4141-79/art-8/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The calculation of the amounts in the right-hand column of each item of the table in paragraph (2) in the case where an organizational restructuring has been carried out, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第九条（連結納税の開始に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon the Commencement of Consolidated Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の十一の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度終了の時に有する同条第一項に規定する時価評価資産（次条において「時価評価資産」という。）について適用する。
<sup>suppl-4141-79/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-11 of the New Corporation Tax Act apply to assets subject to fair valuation prescribed in paragraph (1) of that Article (referred to as "assets subject to fair valuation" in the following Article) held by a corporation as of the end of a business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  法人が附則第三条第一項の規定の適用を受けた場合において新法人税法第六十一条の十一第一項に規定する最初連結親法人事業年度（以下この項及び次条において「最初連結親法人事業年度」という。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に新法人税法第四条の三第九項第一号に規定する時価評価資産等（次条において「時価評価資産等」という。）を有するときの新法人税法第六十一条の十一の規定の適用については、同条第一項中「開始の日の前日（当該他の内国法人が第四条の三第九項第一号（連結納税の承認の効力）に規定する時価評価法人である場合には、最初連結親法人事業年度終了の日）」とあるのは、「終了の日」とする。
<sup>suppl-4141-79/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions and holds assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act (referred to as "assets subject to fair valuation, etc." in the following Article) as of the end of the previous business year of the business year that includes the last day of the first consolidated parent corporation business year prescribed in Article 61-11, paragraph (1) of the New Corporation Tax Act (referred to as the "first consolidated parent corporation business year" in this paragraph and the following Article) (or, if the first day of that business year is before the first day of the first consolidated parent corporation business year, as of the end of that business year), for the purpose of applying the provisions of Article 61-11 of the New Corporation Tax Act, the phrase "the day before the first day (or, if the other domestic corporation is a corporation subject to fair valuation prescribed in Article 4-3, paragraph (9), item (i) (Effect of Approval for Consolidated Tax Payment), the last day of the first consolidated parent corporation business year)" in paragraph (1) of that Article is deemed to be replaced with "the last day".
<sup>machine translation, not official</sup>

**第三項**  法人の平成十八年十二月三十一日前に終了する新法人税法第六十一条の十一第一項に規定する連結開始直前事業年度においては、同項各号に規定する五年前の日は平成十四年一月一日として、同条の規定を適用する。
<sup>suppl-4141-79/art-9/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
For a business year immediately preceding the commencement of consolidation prescribed in Article 61-11, paragraph (1) of the New Corporation Tax Act of a corporation that ends before December 31, 2006, the provisions of that Article apply by deeming the day five years before prescribed in the items of that paragraph to be January 1, 2002.
<sup>machine translation, not official</sup>

**第四項**  法人が附則第三条第一項の規定の適用を受けた場合には、当該法人に係る新法人税法第六十一条の十一第一項の規定の適用については、同項第六号ロ中「提出期限」とあるのは、「提出期限と法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第三条第一項に規定する経過措置対象年度申請期限とのうちいずれか遅い日」とする。
<sup>suppl-4141-79/art-9/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, for the purpose of applying the provisions of Article 61-11, paragraph (1) of the New Corporation Tax Act to the corporation, the phrase "the due date for filing" in item (vi), (b) of that paragraph is deemed to be replaced with "the due date for filing or the deadline for application for the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), whichever is later".
<sup>machine translation, not official</sup>

### 第十条（連結納税への加入に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の十二の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度終了の時に有する時価評価資産について適用する。
<sup>suppl-4141-79/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-12 of the New Corporation Tax Act apply to assets subject to fair valuation held by a corporation as of the end of a business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有するときの新法人税法第六十一条の十二の規定の適用については、同条第一項中「連結親法人との間に当該連結親法人による第四条の二（連結納税義務者）に規定する完全支配関係を有することとなつた日の前日（当該他の内国法人が同項第一号に規定する時価評価法人である場合には、最初連結親法人事業年度終了の日）」とあるのは、「最初連結親法人事業年度終了の日」とする。
<sup>suppl-4141-79/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with that corporation, by that corporation, in the first consolidated parent corporation business year holds assets subject to fair valuation, etc. as of the end of the business year that includes the day on which it came to have the full controlling interest, for the purpose of applying the provisions of Article 61-12 of the New Corporation Tax Act, the phrase "the day before the day on which it came to have a full controlling interest prescribed in Article 4-2 (Consolidated Taxpayers) with the consolidated parent corporation, by the consolidated parent corporation (or, if the other domestic corporation is a corporation subject to fair valuation prescribed in item (i) of that paragraph, the last day of the first consolidated parent corporation business year)" in paragraph (1) of that Article is deemed to be replaced with "the last day of the first consolidated parent corporation business year".
<sup>machine translation, not official</sup>

**第三項**  法人の平成十八年十二月三十一日前に終了する新法人税法第六十一条の十二第一項に規定する連結加入直前事業年度においては、同項各号に規定する五年前の日は平成十四年一月一日として、同条の規定を適用する。
<sup>suppl-4141-79/art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
For a business year immediately preceding joining the consolidation prescribed in Article 61-12, paragraph (1) of the New Corporation Tax Act of a corporation that ends before December 31, 2006, the provisions of that Article apply by deeming the day five years before prescribed in the items of that paragraph to be January 1, 2002.
<sup>machine translation, not official</sup>

**第四項**  加入法人（附則第三条第一項の規定の適用を受けた法人の最初連結親法人事業年度において当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人をいう。）に係る新法人税法第六十一条の十二第一項の規定の適用については、同項第四号ロ中「提出期限」とあるのは、「提出期限と法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第三条第一項に規定する経過措置対象年度申請期限とのうちいずれか遅い日」とする。
<sup>suppl-4141-79/art-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
For the purpose of applying the provisions of Article 61-12, paragraph (1) of the New Corporation Tax Act to a joining corporation (meaning a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with a corporation that has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, by that corporation, in the first consolidated parent corporation business year of that corporation), the phrase "the due date for filing" in item (iv), (b) of that paragraph is deemed to be replaced with "the due date for filing or the deadline for application for the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), whichever is later".
<sup>machine translation, not official</sup>

### 第十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の七第一項の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度について適用し、法人の同日前に終了する事業年度については、なお従前の例による。
<sup>suppl-4141-79/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-7, paragraph (1) of the New Corporation Tax Act apply to a business year of a corporation ending on or after the day on which six months have elapsed counting from the day following the Effective Date, and with regard to a business year of a corporation ending before that day, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十二条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十三条第二項の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度において同条第一項の規定の適用を受けている場合について適用する。
<sup>suppl-4141-79/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply to cases where a corporation is receiving the application of the provisions of paragraph (1) of that Article in a business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度（各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に時価評価資産等（新法人税法第四条の三第九項第一号に規定する時価評価資産等をいう。以下この項において同じ。）を有するとき又は最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有する場合には、新法人税法第六十三条第二項に規定する連結開始直前事業年度又は同項に規定する連結加入直前事業年度は最初連結親法人事業年度終了の日の属する事業年度として、同項の規定を適用する。
<sup>suppl-4141-79/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if it holds assets subject to fair valuation, etc. (meaning assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act; the same applies hereinafter in this paragraph) as of the end of the previous business year of the business year that includes the last day of the first consolidated parent corporation business year (meaning the first of the consolidated parent corporation business years prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act in which corporation tax is imposed on consolidated income for each consolidated business year; the same applies hereinafter in this paragraph) (or, if the first day of that business year is before the first day of the first consolidated parent corporation business year, as of the end of that business year), or if a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with that corporation, by that corporation, in the first consolidated parent corporation business year holds assets subject to fair valuation, etc. as of the end of the business year that includes the day on which it came to have the full controlling interest, the provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply by deeming the business year immediately preceding the commencement of consolidation prescribed in that paragraph or the business year immediately preceding joining the consolidation prescribed in that paragraph to be the business year that includes the last day of the first consolidated parent corporation business year.
<sup>machine translation, not official</sup>

**第三項**  法人の平成十八年十二月三十一日前に終了する新法人税法第六十三条第二項に規定する連結開始直前事業年度又は同項に規定する連結加入直前事業年度においては、新法人税法第六十一条の十一第一項各号又は第六十一条の十二第一項各号に規定する五年前の日は平成十四年一月一日として、新法人税法第六十三条第二項の規定を適用する。
<sup>suppl-4141-79/art-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
For a business year immediately preceding the commencement of consolidation prescribed in Article 63, paragraph (2) of the New Corporation Tax Act or a business year immediately preceding joining the consolidation prescribed in that paragraph of a corporation that ends before December 31, 2006, the provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply by deeming the day five years before prescribed in the items of Article 61-11, paragraph (1) or the items of Article 61-12, paragraph (1) of the New Corporation Tax Act to be January 1, 2002.
<sup>machine translation, not official</sup>

### 第十三条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条第五項から第七項までの規定は、施行日以後に適格合併、適格分割、適格現物出資又は適格事後設立（以下この条において「適格組織再編成」という。）が行われる場合について適用し、施行日前に適格組織再編成が行われた場合については、なお従前の例による。
<sup>suppl-4141-79/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraphs (5) through (7) of the New Corporation Tax Act apply to cases where a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (referred to as a "qualified organizational restructuring" in this Article) is carried out on or after the Effective Date, and with regard to cases where a qualified organizational restructuring was carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（仮装経理に基づく過大申告の場合の更正に関する経過措置） — Transitional Measures Concerning Reassessment in the Case of an Excessive Return Based on Fictitious Accounting
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第七十条第一項の規定は、施行日以後に同項の内国法人が適格合併により解散する場合の当該適格合併に係る合併法人の当該適格合併の日以後に終了する各事業年度（同項に規定する分割前事業年度及び連結後各事業年度を除く。）について適用し、施行日前に当該内国法人が合併により解散した場合の当該合併に係る合併法人の当該合併の日以後に終了する各事業年度については、なお従前の例による。
<sup>suppl-4141-79/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 70, paragraph (1) of the New Corporation Tax Act apply to each business year (excluding the business year before the company split and each business year after consolidation prescribed in that paragraph) ending on or after the date of a qualified merger of the acquiring corporation in the qualified merger in the case where the domestic corporation referred to in that paragraph is dissolved through the qualified merger on or after the Effective Date, and with regard to each business year ending on or after the date of a merger of the acquiring corporation in the merger in the case where the domestic corporation was dissolved through the merger before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第七十条第三項の規定は、事実を仮装して経理した同条第一項の内国法人が施行日以後に行う適格合併により解散した後において同条第一項又は第二項に規定する更正が行われる場合の当該適格合併に係る合併法人について適用し、当該内国法人が施行日前に行った合併により解散した後において旧法人税法第七十条第一項又は第二項に規定する更正が行われる場合の当該合併に係る合併法人については、なお従前の例による。
<sup>suppl-4141-79/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 70, paragraph (3) of the New Corporation Tax Act apply to the acquiring corporation in a qualified merger in the case where a Reassessment prescribed in paragraph (1) or (2) of that Article is made after the domestic corporation referred to in paragraph (1) of that Article that carried out accounting by disguising facts has been dissolved through the qualified merger carried out on or after the Effective Date, and with regard to the acquiring corporation in a merger in the case where a Reassessment prescribed in Article 70, paragraph (1) or (2) of the Former Corporation Tax Act is made after the domestic corporation has been dissolved through the merger carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第七十一条第二項の規定は、施行日以後に納税義務が成立する中間申告書に係る法人税について適用し、施行日前に納税義務が成立した中間申告書に係る法人税については、なお従前の例による。
<sup>suppl-4141-79/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 71, paragraph (2) of the New Corporation Tax Act apply to corporation tax pertaining to an interim return for which the tax liability becomes established on or after the Effective Date, and with regard to corporation tax pertaining to an interim return for which the tax liability became established before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結法人（連結親法人が各連結事業年度終了の時において資本の金額若しくは出資金額が一億円以下である普通法人、資本若しくは出資を有しない普通法人（保険業法に規定する相互会社を除く。）又は協同組合等に限る。）の平成十四年四月一日から平成十五年三月三十一日までの間に開始し、かつ、平成十五年三月三十一日以後に終了する連結事業年度における新法人税法第八十一条の四第一項及び第三項の規定の適用については、これらの規定中「百分の五十」とあるのは「百分の七十」とし、当該連結法人の同年四月一日から平成十六年三月三十一日までの間に開始する連結事業年度におけるこれらの規定の適用については、これらの規定中「百分の五十」とあるのは「百分の六十」とする。
<sup>suppl-4141-79/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
For the purpose of applying the provisions of Article 81-4, paragraphs (1) and (3) of the New Corporation Tax Act in a consolidated business year of a consolidated corporation (limited to one whose consolidated parent corporation is, as of the end of each consolidated business year, an ordinary corporation whose amount of capital or amount of capital contributions is 100 million yen or less, an ordinary corporation without capital or contributions (excluding a mutual company prescribed in the Insurance Business Act) or a cooperative, etc.) that begins during the period from April 1, 2002 to March 31, 2003 and ends on or after March 31, 2003, the phrase "50 percent" in those provisions is deemed to be replaced with "70 percent", and for the purpose of applying those provisions in a consolidated business year of the consolidated corporation that begins during the period from April 1, 2003 to March 31, 2004, the phrase "50 percent" in those provisions is deemed to be replaced with "60 percent".
<sup>machine translation, not official</sup>

### 第十七条（連結事業年度における寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の六第一項及び第三項から第七項までの規定は、連結法人が平成十四年四月一日以後に支出した寄附金の額について適用し、同条第二項の規定は、連結法人が新法人税法第四条の二の承認を受けた日以後に支出する同項に規定する寄附金の額について適用する。
<sup>suppl-4141-79/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-6, paragraph (1) and paragraphs (3) through (7) of the New Corporation Tax Act apply to the amount of contributions or donations paid by a consolidated corporation on or after April 1, 2002, and the provisions of paragraph (2) of that Article apply to the amount of contributions or donations prescribed in that paragraph paid by a consolidated corporation on or after the day on which it received the approval referred to in Article 4-2 of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第十八条（連結欠損金額に関する経過措置） — Transitional Measures Concerning Consolidated Net Operating Loss
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九第二項第二号に規定する連結子法人が附則第三条第一項の適用を受けて新法人税法第四条の二の承認を受けた同条に規定する他の内国法人である場合において、当該連結子法人の最初連結事業年度（新法人税法第十五条の二第一項に規定する最初連結事業年度をいう。以下この条において同じ。）開始の日が当該連結子法人との間に連結完全支配関係がある連結親法人の最初連結事業年度開始の日の翌日以後となるときは、当該連結子法人の最初連結事業年度開始の日前五年以内に開始した各事業年度において生じた新法人税法第五十七条第一項に規定する欠損金額（同条第二項の規定により欠損金額とみなされたものを含み、同条第五項の規定によりないものとされたものを除く。）又は新法人税法第五十八条第一項に規定する災害損失欠損金額を同号に定める欠損金額とみなして、新法人税法第八十一条の九の規定を適用する。
<sup>suppl-4141-79/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) of the New Corporation Tax Act is an other domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act that has received the approval referred to in that Article upon receiving the application of Article 3, paragraph (1) of the Supplementary Provisions, if the first day of the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of the consolidated subsidiary corporation falls on or after the day following the first day of the first consolidated business year of the consolidated parent corporation that has a consolidated full controlling interest with the consolidated subsidiary corporation, the provisions of Article 81-9 of the New Corporation Tax Act apply by deeming the net operating loss prescribed in Article 57, paragraph (1) of the New Corporation Tax Act (including an amount deemed to be a net operating loss pursuant to the provisions of paragraph (2) of that Article, and excluding an amount deemed not to exist pursuant to the provisions of paragraph (5) of that Article) or the net operating loss caused by a disaster prescribed in Article 58, paragraph (1) of the New Corporation Tax Act incurred in each business year that began within five years before the first day of the first consolidated business year of the consolidated subsidiary corporation to be the net operating loss specified in that item.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4141-79/art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十九条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十五第五項から第七項までの規定は、施行日以後に適格組織再編成（附則第十三条に規定する適格組織再編成をいう。以下この条において同じ。）が行われる場合について適用し、施行日前に適格組織再編成が行われた場合については、旧法人税法第六十九条第四項及び第五項の規定の例による。
<sup>suppl-4141-79/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15, paragraphs (5) through (7) of the New Corporation Tax Act apply to cases where a qualified organizational restructuring (meaning a qualified organizational restructuring prescribed in Article 13 of the Supplementary Provisions; the same applies hereinafter in this Article) is carried out on or after the Effective Date, and with regard to cases where a qualified organizational restructuring was carried out before the Effective Date, the provisions of Article 69, paragraphs (4) and (5) of the Former Corporation Tax Act are to be followed.
<sup>machine translation, not official</sup>

### 第二十条（連結事業年度における仮装経理に基づく過大申告の場合の更正に関する経過措置） — Transitional Measures Concerning Reassessment in the Case of an Excessive Return Based on Fictitious Accounting in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十六第四項の規定は、施行日以後に行う同項に規定する適格合併により同項に規定する連結法人が解散した後において同条第一項から第三項までに規定する更正が行われる場合における当該適格合併に係る合併法人について適用し、施行日前に行われた合併により事実を仮装して経理した内国法人が解散した後において当該更正が行われる場合の当該合併に係る合併法人については、旧法人税法第七十条第三項の規定の例による。
<sup>suppl-4141-79/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-16, paragraph (4) of the New Corporation Tax Act apply to the acquiring corporation in a qualified merger prescribed in that paragraph carried out on or after the Effective Date in the case where a Reassessment prescribed in paragraphs (1) through (3) of that Article is made after the consolidated corporation prescribed in that paragraph has been dissolved through the qualified merger, and with regard to the acquiring corporation in a merger carried out before the Effective Date in the case where the Reassessment is made after a domestic corporation that carried out accounting by disguising facts has been dissolved through the merger, the provisions of Article 70, paragraph (3) of the Former Corporation Tax Act are to be followed.
<sup>machine translation, not official</sup>

### 第二十一条（連結中間申告等に関する経過措置） — Transitional Measures Concerning Consolidated Interim Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十九から第八十一条の二十一まで及び第八十一条の二十六の規定は、附則第三条第一項の規定の適用を受けて新法人税法第四条の二の承認を受けた同項に規定する内国法人については、当該内国法人の最初連結事業年度（新法人税法第十五条の二第一項に規定する最初連結事業年度をいう。以下この条において同じ。）の翌連結事業年度以後の各連結事業年度について適用する。
<sup>suppl-4141-79/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Articles 81-19 through 81-21 and Article 81-26 of the New Corporation Tax Act apply, with regard to a domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions that has received the approval referred to in Article 4-2 of the New Corporation Tax Act upon receiving the application of the provisions of that paragraph, to each consolidated business year on or after the consolidated business year following the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of the domestic corporation.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する内国法人（普通法人に限る。）の最初連結事業年度又は他の内国法人（当該最初連結事業年度終了の時において当該内国法人との間に連結完全支配関係を有するものに限る。）の最初連結事業年度（当該内国法人の最初連結事業年度終了の日の属する当該他の内国法人の最初連結事業年度に限る。）の期間に六月経過日（これらの法人の最初連結事業年度開始の日以後六月を経過した日をいう。以下この項において同じ。）がある場合のこれらの法人の当該六月経過日の属する事業年度については、各事業年度の所得に対する法人税を課される事業年度とみなして、新法人税法第七十一条から第七十三条まで及び第七十六条の規定を適用する。
<sup>suppl-4141-79/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where there is a day on which six months have elapsed (meaning the day on which six months have elapsed from the first day of the first consolidated business year of those corporations; the same applies hereinafter in this paragraph) within the period of the first consolidated business year of the domestic corporation prescribed in the preceding paragraph (limited to an ordinary corporation) or the first consolidated business year of another domestic corporation (limited to one that has a consolidated full controlling interest with the domestic corporation as of the end of that first consolidated business year) (limited to the first consolidated business year of the other domestic corporation that includes the last day of the first consolidated business year of the domestic corporation), the provisions of Articles 71 through 73 and Article 76 of the New Corporation Tax Act apply to the business year of those corporations that includes the day on which six months have elapsed by deeming it to be a business year for which corporation tax on income for each business year is imposed.
<sup>machine translation, not official</sup>

**第三項**  前項の場合において、新法人税法第七十一条又は第七十二条の規定による中間申告書が提出されたときは、その提出された中間申告書及びその中間申告書に係る中間納付額は、連結中間申告書及びその連結中間申告書に係る中間納付額とみなして、新法人税法第八十一条の二十二、第八十一条の二十七、第八十一条の三十及び第百三十四条並びに国税通則法第五十七条の規定を適用する。
<sup>suppl-4141-79/art-21/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in the preceding paragraph, when an interim return under the provisions of Article 71 or Article 72 of the New Corporation Tax Act has been filed, the provisions of Articles 81-22, 81-27, 81-30 and 134 of the New Corporation Tax Act and Article 57 of the Act on General Rules for National Taxes apply by deeming the interim return so filed and the interim payment pertaining to the interim return to be a consolidated interim return and the interim payment pertaining to the consolidated interim return.
<sup>machine translation, not official</sup>

### 第二十二条（解散による清算所得の金額の計算に関する経過措置） — Transitional Measures Concerning Calculation of the Amount of Liquidation Income upon Dissolution
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人である普通法人（解散の時における資本の金額又は出資金額が一億円を超える普通法人及び保険業法に規定する相互会社を除く。）又は協同組合等の平成十五年三月三十一日から平成十六年三月三十一日までの間の解散による清算所得の金額の計算に係る新法人税法第九十三条第二項第二号の規定の適用については、同号中「百分の五十」とあるのは、平成十五年三月三十一日の解散にあっては「百分の七十」と、平成十五年四月一日から平成十六年三月三十一日までの間の解散にあっては「百分の六十」とする。
<sup>suppl-4141-79/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
For the purpose of applying the provisions of Article 93, paragraph (2), item (ii) of the New Corporation Tax Act with regard to the calculation of the amount of liquidation income upon a dissolution during the period from March 31, 2003 to March 31, 2004 of an ordinary corporation that is a domestic corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions at the time of dissolution exceeds 100 million yen and a mutual company prescribed in the Insurance Business Act) or a cooperative, etc., the phrase "50 percent" in that item is deemed to be replaced with "70 percent" for a dissolution on March 31, 2003, and with "60 percent" for a dissolution during the period from April 1, 2003 to March 31, 2004.
<sup>machine translation, not official</sup>

### 第二十三条（連結法人に係る行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Consolidated Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十二条の三の規定は、法人の平成十五年三月三十一日以後に終了する各連結事業年度の連結所得に対する法人税又は平成十四年四月一日以後に開始し、かつ、施行日以後に終了する各事業年度の所得に対する法人税に係る行為又は計算で当該法人が施行日以後に行うものについて適用する。
<sup>suppl-4141-79/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 132-3 of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after the Effective Date that pertain to corporation tax on consolidated income for each consolidated business year of the corporation ending on or after March 31, 2003, or to corporation tax on income for each business year beginning on or after April 1, 2002 and ending on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第三十四条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第九条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条第三項の規定は、平成十五年四月一日以後に適格分社型分割等（適格分社型分割、適格現物出資又は適格事後設立をいう。以下この条において同じ。）が行われる場合について適用し、同日前に適格分社型分割等が行われる場合については、なお従前の例による。
<sup>suppl-4141-79/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by Article 9 apply to cases where a qualified company split by spin-off, etc. (meaning a qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets; the same applies hereinafter in this Article) is carried out on or after April 1, 2003, and with regard to cases where a qualified company split by spin-off, etc. is carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-79/art-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4141-79/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一四年七月二六日法律第九三号
<sup>suppl-4141-93 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-93/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4141-93/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 3 years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4141-93/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  第一条（第二号に係る部分に限る。）、第六条並びに附則第六条、第七条、第九条（「及び第六条の規定による改正後の石油公団法第十九条第一号に掲げる公団所有資産の処分の業務」に係る部分に限る。）、第十六条（金属鉱業事業団に係る部分に限る。）及び第十八条（石油及びエネルギー需給構造高度化対策特別会計法附則に一項を加える改正規定を除く。）から第二十一条までの規定、附則第二十二条、第二十三条及び第二十五条から第二十七条までの規定（これらの規定中金属鉱業事業団に係る部分に限る。）並びに附則第二十八条及び第三十条（金属鉱業事業団に係る部分に限る。）の規定　公布の日から起算して一年九月を超えない範囲内において政令で定める日
  <sup>suppl-4141-93/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 1 (limited to the part concerning item (ii)) and Article 6, the provisions of Articles 6 and 7, Article 9 (limited to the part concerning "and the business of disposing of the Corporation's assets set forth in Article 19, item (i) of the Japan National Oil Corporation Act as amended by Article 6"), Article 16 (limited to the part concerning the Metal Mining Agency of Japan), and Article 18 (excluding the provisions adding one paragraph to the Supplementary Provisions of the Act on the Special Account for Measures for Petroleum and for the Advancement of the Energy Supply and Demand Structure) through Article 21 of the Supplementary Provisions, the provisions of Articles 22, 23, and 25 through 27 of the Supplementary Provisions (limited to the parts of those provisions concerning the Metal Mining Agency of Japan), and the provisions of Articles 28 and 30 of the Supplementary Provisions (limited to the parts concerning the Metal Mining Agency of Japan): the date specified by Cabinet Order within a period not exceeding one year and nine months from the date of promulgation.
  <sup>machine translation, not official</sup>

## 附　則 平成一四年七月三一日法律第九八号
<sup>suppl-4141-98 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公社法の施行の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4141-98/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Public Corporation Act comes into effect; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一章第一節（別表第一から別表第四までを含む。）並びに附則第二十八条第二項、第三十三条第二項及び第三項並びに第三十九条の規定　公布の日
  <sup>suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Chapter I, Section 1 (including Appended Tables I through IV), and of Article 28, paragraph (2), Article 33, paragraphs (2) and (3), and Article 39 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第五十六条中地方税法第七十二条の五第一項第六号の改正規定、第百二十二条中所得税法別表第一第一号の表郵便貯金振興会の項を削る改正規定、第百二十三条中法人税法別表第二第一号の表郵便貯金振興会の項を削る改正規定及び第百三十条中消費税法別表第三第一号の表郵便貯金振興会の項を削る改正規定　この法律の施行の日（以下附則において「施行日」という。）から平成十五年九月三十日までの間において政令で定める日
  <sup>suppl-4141-98/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 56 amending Article 72-5, paragraph (1), item (vi) of the Local Tax Act, the provisions in Article 122 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table I of the Income Tax Act, the provisions in Article 123 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table II of the Corporation Tax Act, and the provisions in Article 130 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table III of the Consumption Tax Act: the date specified by Cabinet Order within the period from the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" in the Supplementary Provisions) to September 30, 2003.
  <sup>machine translation, not official</sup>

### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前にした行為並びにこの法律の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4141-98/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the case where the provisions then in force are to remain applicable pursuant to the provisions of this Act and in the case where provisions are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律に規定するもののほか、公社法及びこの法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4141-98/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in this Act, transitional measures necessary in connection with the enforcement of the Public Corporation Act and this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一四年一二月一三日法律第一五五号
<sup>suppl-4141-155 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-155/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、会社更生法（平成十四年法律第百五十四号）の施行の日から施行する。
<sup>suppl-4141-155/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Corporate Reorganization Act (Act No. 154 of 2002) comes into effect.
<sup>machine translation, not official</sup>

### 第三条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-155/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為及びこの法律の規定により従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4141-155/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to govern pursuant to the provisions of this Act.
<sup>machine translation, not official</sup>

## 附　則 平成一四年一二月一三日法律第一六四号
<sup>suppl-4141-164 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-164/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十五年十月一日から施行する。
<sup>suppl-4141-164/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2003.
<sup>machine translation, not official</sup>

## 附　則 平成一五年三月三一日法律第八号
<sup>suppl-4151-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4151-8/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成十五年三月三十一日
  <sup>suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: March 31, 2003;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第二条第十二号の八ロの改正規定、同条第十二号の十一ロの改正規定、同法第五十七条から第五十九条までの改正規定、同法第七十二条第三項の改正規定、同法第八十条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第三項の改正規定及び同法第百二条第二項の改正規定並びに附則第九条（第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二条第十二号の八ロ及び第十二号の十一ロに係る部分に限る。）、第十一条から第十三条まで、第百四十一条、第百四十七条、第百四十八条及び第百五十二条の規定
    <sup>suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    in Article 2, the provision amending Article 2, item (xii)-8, (b) of the Corporation Tax Act, the provision amending item (xii)-11, (b) of that Article, the provisions amending Articles 57 through 59 of that Act, the provision amending Article 72, paragraph (3) of that Act, the provision amending Article 80 of that Act, the provision amending Article 81-9 of that Act, the provision amending Article 81-20, paragraph (3) of that Act, the provision amending Article 81-31, paragraph (3) of that Act, and the provision amending Article 102, paragraph (2) of that Act, and the provisions of Article 9 (limited to the part concerning Article 2, item (xii)-8, (b) and item (xii)-11, (b) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act")), Articles 11 through 13, Article 141, Article 147, Article 148, and Article 152 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **二及び三**  略
  <sup>suppl-4151-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十五年十月一日
  <sup>suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: October 1, 2003;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第四十二条の改正規定、同法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。）及び同法別表第二第一号の改正規定（産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分及び通信・放送機構の項を削る部分を除く。）並びに附則第十条の規定
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 42 of the Corporation Tax Act, the provisions amending item (i) of Appended Table I of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan and the part deleting the row for the Labor Welfare Corporation), and the provisions amending item (i) of Appended Table II of that Act (excluding the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, and the part deleting the row for the Telecommunications Advancement Organization of Japan), and the provisions of Article 10 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **五及び六**  略
  <sup>suppl-4151-8/art-1/par-1/item-5-to-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　平成十六年三月一日
  <sup>suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: March 1, 2004;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan).
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　平成十六年四月一日
  <sup>suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2004;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一第一号の改正規定（労働福祉事業団の項を削る部分に限る。）及び同法別表第二第一号の改正規定（通信・放送機構の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Labor Welfare Corporation) and the provisions amending item (i) of Appended Table II of that Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan).
    <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
  <sup>suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第二第一号の改正規定（産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending item (i) of Appended Table II of the Corporation Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation).
    <sup>machine translation, not official</sup>

### 第八条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、新法人税法の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第十四条までにおいて同じ。）の施行日以後に開始する事業年度（法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下この条において「平成十四年改正法」という。）附則第三条第一項の規定の適用を受けて第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第四条の二の承認を受ける同項に規定する内国法人（以下この条において「経過措置適用親法人」という。）、同項の規定の適用を受けて旧法人税法第四条の二の承認を受ける平成十四年改正法附則第三条第三項に規定する他の内国法人（以下「経過措置適用子法人」という。）及び当該経過措置適用親法人の各連結事業年度の連結所得に対する法人税を課される最初の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）において当該経過措置適用親法人との間に旧法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人（以下「経過措置期間加入法人」という。）の平成十四年改正法附則第三条第一項に規定する経過措置対象年度（同項に規定する最初の連結事業年度としようとする期間に限る。以下「経過措置対象年度」という。）の期間内の各事業年度を除く。）の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度（経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度を除く。）の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の各事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税並びに法人の施行日前の解散による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4151-8/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Unless otherwise provided for in these Supplementary Provisions, the provisions of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter up to Article 14 of the Supplementary Provisions) beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the 2002 Amendment Act (limited to the period intended to be the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures") of a domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; referred to as the "2002 Amendment Act" in this Article) that receives the approval referred to in Article 4-2 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act") upon receiving the application of the provisions of that paragraph (referred to as a "parent corporation under the transitional measures" in this Article), of an other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the 2002 Amendment Act that receives the approval referred to in Article 4-2 of the Former Corporation Tax Act upon receiving the application of the provisions of that paragraph (hereinafter referred to as a "subsidiary corporation under the transitional measures"), and of an other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have a full controlling interest prescribed in that Article with the parent corporation under the transitional measures in the first consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) for which corporation tax on consolidated income for each consolidated business year of the parent corporation under the transitional measures is imposed (hereinafter referred to as a "corporation joining during the transitional period")), to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date (excluding a consolidated business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period), to corporation tax on income for a calculation period beginning on or after the Effective Date of a corporation that is the trustee of a specified trust, and to corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including corporation tax pertaining to income for a business year during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date and for each business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period, corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date and for a consolidated business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period, corporation tax on income for a calculation period of a corporation that is the trustee of a specified trust that began before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の八ロ、第十二号の十一ロ及び第十二号の十四ロの規定は、法人が施行日以後に行う合併、分割又は現物出資について適用し、法人が施行日前に行った合併、分割又は現物出資については、なお従前の例による。
<sup>suppl-4151-8/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xii)-8, (b), item (xii)-11, (b) and item (xii)-14, (b) of the New Corporation Tax Act apply to a merger, company split or capital contribution in kind carried out by a corporation on or after the Effective Date, and with regard to a merger, company split or capital contribution in kind carried out by a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が附則第一条第四号に定める日前に取得した旧法人税法第四十二条第二項第二号に掲げる固定資産については、なお従前の例による。
<sup>suppl-4151-8/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to Fixed Assets set forth in Article 42, paragraph (2), item (ii) of the Former Corporation Tax Act acquired by a corporation before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses in Business Years in Which a Blue Return Was Filed, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条第九項及び第五十八条第四項の規定は、法人が施行日以後に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行う場合の当該分割型分割又は合併の日の前日の属する事業年度における欠損金額について適用し、法人が施行日前に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行った場合の当該分割型分割又は合併の日の前日の属する事業年度における欠損金額については、なお従前の例による。
<sup>suppl-4151-8/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57, paragraph (9) and Article 58, paragraph (4) of the New Corporation Tax Act apply to the net operating loss in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carries out, on or after the Effective Date, the company split by split-off or merger in which the corporation is the splitting corporation or acquired corporation, and with regard to the net operating loss in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carried out, before the Effective Date, the company split by split-off or merger in which the corporation was the splitting corporation or acquired corporation, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  経過措置適用子法人又は経過措置期間加入法人（以下この項及び附則第十三条第二項において「経過措置適用子法人等」という。）が経過措置対象年度（施行日の属する経過措置対象年度にあっては、施行日からその経過措置対象年度終了の日までの期間）において当該経過措置適用子法人等を分割法人とする分割型分割を行った場合には、当該経過措置適用子法人等の当該分割型分割の日の前日の属する事業年度における新法人税法第五十七条第九項第一号の規定の適用については、同号イ中「連結親法人事業年度」とあるのは、「最初の連結事業年度」とする。
<sup>suppl-4151-8/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a subsidiary corporation under the transitional measures or a corporation joining during the transitional period (referred to as a "subsidiary corporation, etc. under the transitional measures" in this paragraph and Article 13, paragraph (2) of the Supplementary Provisions) has carried out, in the business year subject to the transitional measures (or, for the business year subject to the transitional measures that includes the Effective Date, in the period from the Effective Date to the last day of that business year subject to the transitional measures), a company split by split-off in which the subsidiary corporation, etc. under the transitional measures is the splitting corporation, for the purpose of applying the provisions of Article 57, paragraph (9), item (i) of the New Corporation Tax Act in the business year of the subsidiary corporation, etc. under the transitional measures that includes the day before the date of the company split by split-off, the phrase "consolidated parent corporation business year" in (a) of that item is deemed to be replaced with "first consolidated business year".
<sup>machine translation, not official</sup>

### 第十二条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refund by Carryback of Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十条第一項（同条第四項において準用する場合を含む。）の規定は、法人が施行日以後に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行う場合の当該分割型分割又は合併の日の前日の属する事業年度において生ずる欠損金額について適用し、法人が施行日前に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行った場合の当該分割型分割又は合併の日の前日の属する事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-4151-8/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 80, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) apply to the net operating loss incurred in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carries out, on or after the Effective Date, the company split by split-off or merger in which the corporation is the splitting corporation or acquired corporation, and with regard to the net operating loss incurred in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carried out, before the Effective Date, the company split by split-off or merger in which the corporation was the splitting corporation or acquired corporation, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九の規定は、連結法人の平成十五年三月三十一日以後に終了する連結事業年度の連結所得に対する法人税について適用する。
<sup>suppl-4151-8/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year of a consolidated corporation ending on or after March 31, 2003.
<sup>machine translation, not official</sup>

**第二項**  経過措置適用子法人等が経過措置対象年度において当該経過措置適用子法人等を分割法人とする分割型分割を行った場合には、当該経過措置適用子法人等の当該分割型分割の日の属する連結事業年度における新法人税法第八十一条の九第三項の規定の適用については、「及び当該連結法人」とあるのは、「、当該連結法人の最初の連結事業年度開始の日に行うもの及び当該連結法人」とする。
<sup>suppl-4151-8/art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a subsidiary corporation, etc. under the transitional measures has carried out, in the business year subject to the transitional measures, a company split by split-off in which the subsidiary corporation, etc. under the transitional measures is the splitting corporation, for the purpose of applying the provisions of Article 81-9, paragraph (3) of the New Corporation Tax Act in the consolidated business year of the subsidiary corporation, etc. under the transitional measures that includes the date of the company split by split-off, the phrase "and the consolidated corporation" is deemed to be replaced with ", one carried out on the first day of the first consolidated business year of the consolidated corporation, and the consolidated corporation".
<sup>machine translation, not official</sup>

### 第十四条（同族会社等の行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations by Family Companies, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十二条第一項第二号ハの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。
<sup>suppl-4151-8/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 132, paragraph (1), item (ii), (c) of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after the Effective Date, and with regard to acts or calculations carried out by a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十六条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-136 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4151-8/art-136/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百四十八条（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-148 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正後の法人税法等の一部を改正する法律附則第五条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4151-8/art-148/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 平成一五年五月一六日法律第四三号
<sup>suppl-4151-43 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-43/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十八条から第二十七条まで及び第二十九条から第三十六条までの規定は、平成十六年四月一日から施行する。
<sup>suppl-4151-43/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 18 through 27 and Articles 29 through 36 of the Supplementary Provisions come into effect on April 1, 2004.
<sup>machine translation, not official</sup>

## 附　則 平成一五年五月三〇日法律第五一号
<sup>suppl-4151-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-51/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十五年十月一日（以下「施行日」という。）から施行する。
<sup>suppl-4151-51/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2003 (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

## 附　則 平成一五年六月一八日法律第九四号
<sup>suppl-4151-94 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-94/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十一条、第十五条から第十八条まで及び第二十一条から第二十三条までの規定は、平成十六年四月一日から施行する。
<sup>suppl-4151-94/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 11, Articles 15 through 18, and Articles 21 through 23 of the Supplementary Provisions come into effect on April 1, 2004.
<sup>machine translation, not official</sup>

## 附　則 平成一五年六月一八日法律第九五号
<sup>suppl-4151-95 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-95/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十五条から第十七条まで、第十九条及び第二十条の規定は、平成十六年四月一日から施行する。
<sup>suppl-4151-95/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 17, Article 19, and Article 20 of the Supplementary Provisions come into effect on April 1, 2004.
<sup>machine translation, not official</sup>

## 附　則 平成一五年六月二〇日法律第一〇〇号
<sup>suppl-4151-100 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-100/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十六年七月一日から施行する。
<sup>suppl-4151-100/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on July 1, 2004.
<sup>machine translation, not official</sup>

## 附　則 平成一五年七月一六日法律第一一七号
<sup>suppl-4151-117 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-117/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十六年四月一日から施行する。
<sup>suppl-4151-117/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2004.
<sup>machine translation, not official</sup>

### 第七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-117/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4151-117/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-117/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4151-117/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一五年七月一六日法律第一一九号
<sup>suppl-4151-119 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-119/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、地方独立行政法人法（平成十五年法律第百十八号）の施行の日から施行する。
<sup>suppl-4151-119/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Local Independent Administrative Agency Act (Act No. 118 of 2003) comes into effect.
<sup>machine translation, not official</sup>

### 第六条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-119/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4151-119/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一五年七月一八日法律第一二四号
<sup>suppl-4151-124 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-124/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第二十条から第三十四条までの規定は、平成十六年四月一日から施行する。
<sup>suppl-4151-124/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 20 through 34 of the Supplementary Provisions come into effect on April 1, 2004.
<sup>machine translation, not official</sup>

## 附　則 平成一六年三月三一日法律第一一号
<sup>suppl-4161-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-11/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4161-11/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4161-11/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第一条中題名の次に目次及び章名を付する改正規定、奄美群島振興開発特別措置法第一条の次に章名を付する改正規定、同法第七条の前に章名を付する改正規定、同法第八条の次に章名及び節名を付する改正規定、同法第九条及び第十条の改正規定、同法第十条の二から第十条の六までを削る改正規定、同法第十一条を改め、同条を同法第二十八条とし、同法第十条の次に三条、三節及び章名を加える改正規定（第二十三条に係る部分を除く。）、同法本則に一章を加える改正規定、同法附則第二項の改正規定並びに同法附則に二項を加える改正規定並びに附則第七条から第十条まで、第十二条から第十八条まで及び第二十三条の規定　平成十六年十月一日
  <sup>suppl-4161-11/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 1 adding a table of contents and a chapter title after the title, the provisions adding a chapter title after Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development, the provisions adding a chapter title before Article 7 of that Act, the provisions adding a chapter title and a section title after Article 8 of that Act, the provisions amending Articles 9 and 10 of that Act, the provisions deleting Articles 10-2 through 10-6 of that Act, the provisions amending Article 11 of that Act, renumbering that Article as Article 28 of that Act, and adding three Articles, three Sections and a chapter title after Article 10 of that Act (excluding the part concerning Article 23), the provisions adding one Chapter to the main provisions of that Act, the provisions amending paragraph (2) of the Supplementary Provisions of that Act and the provisions adding two paragraphs to the Supplementary Provisions of that Act, and the provisions of Articles 7 through 10, Articles 12 through 18 and Article 23 of the Supplementary Provisions: October 1, 2004.
  <sup>machine translation, not official</sup>

## 附　則 平成一六年三月三一日法律第一四号
<sup>suppl-4161-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4161-14/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4161-14/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　信託業法（平成十六年法律第百五十四号）の施行の日
  <sup>suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法の目次の改正規定、同法第二条第三十一号の四から第三十四号まで及び第四十一号の改正規定、同法第四条の改正規定、同法第十条の二の改正規定、同法第十条の次に一条を加える改正規定、同法第十五条の三の改正規定、同法第二十三条の改正規定、同法第八十二条の十七の改正規定、同法第九十三条第二項第二号の改正規定、同法第百三十八条の改正規定、同法第百四十五条の五の改正規定、同法第三編第三章第二節中第百四十五条の四を第百四十五条の十一とする改正規定、同章第一節中第百四十五条の三を第百四十五条の十とし、第百四十五条の二を第百四十五条の九とする改正規定、同編第二章の次に一章を加える改正規定、同法第百四十六条の改正規定、同法第百四十七条の改正規定、同法第百四十八条の二の改正規定、同法第百五十九条の改正規定、同法第百六十条の改正規定、同法第百六十二条の改正規定並びに同法附則第二十条の改正規定並びに附則第六十条の規定
    <sup>suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending the table of contents of the Corporation Tax Act, the provisions amending Article 2, items (xxxi)-4 through (xxxiv) and item (xli) of that Act, the provisions amending Article 4 of that Act, the provisions amending Article 10-2 of that Act, the provisions adding one Article after Article 10 of that Act, the provisions amending Article 15-3 of that Act, the provisions amending Article 23 of that Act, the provisions amending Article 82-17 of that Act, the provisions amending Article 93, paragraph (2), item (ii) of that Act, the provisions amending Article 138 of that Act, the provisions amending Article 145-5 of that Act, the provisions in Part III, Chapter III, Section 2 of that Act renumbering Article 145-4 as Article 145-11, the provisions in Section 1 of that Chapter renumbering Article 145-3 as Article 145-10 and Article 145-2 as Article 145-9, the provisions adding one Chapter after Chapter II of that Part, the provisions amending Article 146 of that Act, the provisions amending Article 147 of that Act, the provisions amending Article 148-2 of that Act, the provisions amending Article 159 of that Act, the provisions amending Article 160 of that Act, the provisions amending Article 162 of that Act and the provisions amending Article 20 of the Supplementary Provisions of that Act, and the provisions of Article 60 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第十二条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下附則第十五条までにおいて「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税及び法人の施行日前の解散による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4161-14/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 15 of the Supplementary Provisions) apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, to corporation tax on income for a calculation period beginning on or after the Effective Date of a corporation that is the trustee of a specified trust, and to corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including corporation tax pertaining to income for a business year during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date, corporation tax on income for a calculation period of a corporation that is the trustee of a specified trust that began before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses in Business Years in Which a Blue Return Was Filed, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条（第九項を除く。）並びに第五十八条第一項及び第二項の規定は、法人の平成十三年四月一日以後に開始した事業年度において生じた欠損金額について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-4161-14/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57 (excluding paragraph (9)) and Article 58, paragraphs (1) and (2) of the New Corporation Tax Act apply to the net operating loss incurred in a business year of a corporation that began on or after April 1, 2001, and with regard to the net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九の規定は、連結法人の平成十三年四月一日以後に開始した連結事業年度（同条第二項に規定する政令で定める連結事業年度を含む。以下この条において同じ。）において生じた連結欠損金額について適用し、連結法人の同日前に開始した連結事業年度において生じた連結欠損金額については、なお従前の例による。
<sup>suppl-4161-14/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9 of the New Corporation Tax Act apply to the consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began on or after April 1, 2001 (including a consolidated business year specified by Cabinet Order prescribed in paragraph (2) of that Article; the same applies hereinafter in this Article), and with regard to the consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（連結中間申告に関する経過措置） — Transitional Measures Concerning Consolidated Interim Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十九の規定は、施行日以後に納税義務が成立する連結中間申告書に係る法人税について適用し、施行日前に納税義務が成立した連結中間申告書に係る法人税については、なお従前の例による。
<sup>suppl-4161-14/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-19 of the New Corporation Tax Act apply to corporation tax pertaining to a consolidated interim return for which the tax liability becomes established on or after the Effective Date, and with regard to corporation tax pertaining to a consolidated interim return for which the tax liability became established before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4161-14/art-82/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一六年四月二一日法律第三五号
<sup>suppl-4161-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-35/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、次の各号に掲げる区分に応じ、当該各号に定める日又は時から施行する。
<sup>suppl-4161-35/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the dates or at the times specified in the following items, according to the categories of provisions set forth in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる規定以外の規定　独立行政法人中小企業基盤整備機構（以下「機構」という。）の成立の時
  <sup>suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  provisions other than those set forth in the preceding item: the time of the establishment of the Incorporated Administrative Agency Organization for Small and Medium Enterprises and Regional Innovation (hereinafter referred to as "the Organization").
  <sup>machine translation, not official</sup>

## 附　則 平成一六年六月二日法律第七四号
<sup>suppl-4161-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-74/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4161-74/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第三章（第一節第一款及び第三款、第三十条、第三十一条、第三十三条、第三十七条から第三十九条まで、第四十八条（準用通則法第三条、第八条第一項、第十一条、第十六条及び第十七条を準用する部分に限る。）並びに第五十一条を除く。）、第四章（第五十四条第四号及び第五十五条を除く。）並びに附則第十一条から第十五条まで、第十七条（法務省設置法（平成十一年法律第九十三号）第四条第三十号の改正規定を除く。）、第十八条及び第十九条の規定　公布の日から起算して二年を超えない範囲内において政令で定める日
  <sup>suppl-4161-74/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Chapter III (excluding Section 1, Subsections 1 and 3, Articles 30, 31, and 33, Articles 37 through 39, Article 48 (limited to the part applying mutatis mutandis Article 3, Article 8, paragraph (1), Article 11, Article 16, and Article 17 of the Applied General Rules Act), and Article 51), Chapter IV (excluding Article 54, item (iv) and Article 55), and Articles 11 through 15, Article 17 (excluding the provisions amending Article 4, item (xxx) of the Act for Establishment of the Ministry of Justice (Act No. 93 of 1999)), Article 18, and Article 19 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation.
  <sup>machine translation, not official</sup>

## 附　則 平成一六年六月九日法律第八八号
<sup>suppl-4161-88 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-88/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して五年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
<sup>suppl-4161-88/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

## 附　則 平成一六年六月九日法律第九七号
<sup>suppl-4161-97 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-97/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十七年四月一日（以下「施行日」という。）から施行する。
<sup>suppl-4161-97/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2005 (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

### 第二十二条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-97/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定については、当該規定。以下この条において同じ。）の施行前にした行為及び附則第三条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4161-97/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第二十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-97/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4161-97/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一六年六月九日法律第一〇二号
<sup>suppl-4161-102 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-102/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十八年三月三十一日までの間において政令で定める日から施行する。
<sup>suppl-4161-102/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order on or before March 31, 2006.
<sup>machine translation, not official</sup>

## 附　則 平成一六年六月一一日法律第一〇四号
<sup>suppl-4161-104 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-104/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十六年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4161-104/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第二条、第八条、第十五条、第二十二条、第二十八条、第三十二条、第三十六条、第三十九条、第四十二条、第四十四条の二、第四十九条、第五十一条及び第五十二条並びに附則第四条、第十七条から第二十四条まで、第三十四条から第三十八条まで、第五十七条、第五十八条及び第六十条から第六十四条までの規定　平成十七年四月一日
  <sup>suppl-4161-104/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 2, Article 8, Article 15, Article 22, Article 28, Article 32, Article 36, Article 39, Article 42, Article 44-2, Article 49, Article 51 and Article 52, and Article 4, Article 17 through Article 24, Article 34 through Article 38, Article 57, Article 58 and Article 60 through Article 64 of the Supplementary Provisions: April 1, 2005;
  <sup>machine translation, not official</sup>

  **二**  第九条、第十六条、第二十条、第二十三条、第二十九条、第三十七条、第四十条及び第四十六条並びに附則第三十九条、第四十条、第五十九条及び第六十七条から第七十二条までの規定　平成十七年十月一日
  <sup>suppl-4161-104/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Articles 9, 16, 20, 23, 29, 37, 40, and 46, and Articles 39, 40, and 59 and Articles 67 through 72 of the Supplementary Provisions: October 1, 2005.
  <sup>machine translation, not official</sup>

### 第三条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-104/art-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  政府は、社会保障制度に関する国会の審議を踏まえ、社会保障制度全般について、税、保険料等の負担と給付の在り方を含め、一体的な見直しを行いつつ、これとの整合を図り、公的年金制度について必要な見直しを行うものとする。
<sup>suppl-4161-104/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The government is, based on the deliberations of the Diet concerning the social security system, to conduct an integrated review of the social security system as a whole, including the state of the burden of taxes, premiums, etc. and of benefits, and, ensuring consistency with that review, to make the necessary review of the public pension system.
<sup>machine translation, not official</sup>

**第二項**  前項の公的年金制度についての見直しを行うに当たっては、公的年金制度の一元化を展望し、体系の在り方について検討を行うものとする。
<sup>suppl-4161-104/art-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In conducting the review of the public pension system under the preceding paragraph, the state of the system is to be reviewed with a view to the unification of the public pension system.
<sup>machine translation, not official</sup>

### 第七十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-104/art-73 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条ただし書に規定する規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4161-104/art-73/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect.
<sup>machine translation, not official</sup>

### 第七十四条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-104/art-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4161-104/art-74/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一六年六月一一日法律第一〇五号
<sup>suppl-4161-105 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-105/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十八年四月一日から施行する。ただし、第十七条第三項（通則法第十四条の規定を準用する部分に限る。）及び第三十条並びに次条から附則第五条まで、附則第七条及び附則第三十九条の規定は、公布の日から施行する。
<sup>suppl-4161-105/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2006; provided, however, that the provisions of Article 17, paragraph (3) (limited to the part applying mutatis mutandis the provisions of Article 14 of the General Rules Act) and Article 30, and the provisions of the following Article through Article 5, Article 7, and Article 39 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第三十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-105/art-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から第十三条まで、附則第十五条、附則第十六条及び附則第十九条に定めるもののほか、管理運用法人の設立に伴い必要な経過措置その他この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4161-105/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Articles 2 through 13, Article 15, Article 16, and Article 19 of the Supplementary Provisions, transitional measures necessary in connection with the establishment of the Management and Investment Corporation and other transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一六年六月一八日法律第一〇七号
<sup>suppl-4161-107 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-107/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十七年四月一日から施行する。
<sup>suppl-4161-107/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2005.
<sup>machine translation, not official</sup>

## 附　則 平成一六年六月一八日法律第一二六号
<sup>suppl-4161-126 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-126/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、協定の効力発生の日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4161-126/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Agreement takes effect; provided, however, that the provisions listed in the following items come into effect on the date specified in the respective items.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4161-126/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  附則第四十一条の規定　国民年金法等の一部を改正する法律（平成十六年法律第百四号）の公布の日又は公布日のいずれか遅い日
  <sup>suppl-4161-126/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  The provisions of Article 41 of the Supplementary Provisions: whichever is later of the date of promulgation of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004) or the date of promulgation.
  <sup>machine translation, not official</sup>

## 附　則 平成一六年一二月一日法律第一五〇号
<sup>suppl-4161-150 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-150/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十七年四月一日から施行する。
<sup>suppl-4161-150/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2005.
<sup>machine translation, not official</sup>

### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-150/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4161-150/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 平成一六年一二月三日法律第一五五号
<sup>suppl-4161-155 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-155/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十条から第十二条まで、第十四条から第十七条まで、第十八条第一項及び第三項並びに第十九条から第三十二条までの規定は、平成十七年十月一日から施行する。
<sup>suppl-4161-155/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 10 through 12, Articles 14 through 17, Article 18, paragraphs (1) and (3), and Articles 19 through 32 of the Supplementary Provisions come into effect on October 1, 2005.
<sup>machine translation, not official</sup>

## 附　則 平成一六年一二月一〇日法律第一六五号
<sup>suppl-4161-165 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-165/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、附則第四条及び第五条の規定は、公布の日から施行する。
<sup>suppl-4161-165/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that the provisions of Articles 4 and 5 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成一七年三月三一日法律第二一号
<sup>suppl-4171-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十七年四月一日から施行する。
<sup>suppl-4171-21/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2005.
<sup>machine translation, not official</sup>

### 第十条（資産の評価益の益金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Asset Valuation Gain from Gross Profits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人（第二条の規定による改正後の法人税法（以下附則第十二条までにおいて「新法人税法」という。）第二条第八号に規定する人格のない社団等を含む。以下附則第十二条までにおいて同じ。）が施行日前に行った第二条の規定による改正前の法人税法（次条第一項において「旧法人税法」という。）第二十五条第一項に規定する法律の規定に従って行う評価換え及び同項に規定する政令で定める評価換えについては、なお従前の例による。
<sup>suppl-4171-21/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to revaluations that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act" in the Supplementary Provisions up to Article 12); the same applies hereinafter in the Supplementary Provisions up to Article 12) carried out before the Effective Date in accordance with the provisions of the laws prescribed in Article 25, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (referred to as "the Former Corporation Tax Act" in paragraph (1) of the following Article) and to revaluations specified by Cabinet Order prescribed in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第二十五条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用する。
<sup>suppl-4171-21/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 25, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第二十五条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。
<sup>suppl-4171-21/art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 25, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十一条（資産の評価損の損金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Valuation Loss on Assets from Deductible Expenses, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十三条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用し、法人が施行日前に行った旧法人税法第三十三条第二項に規定する評価換えについては、なお従前の例による。
<sup>suppl-4171-21/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 33, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date, and with regard to revaluations prescribed in Article 33, paragraph (2) of the Former Corporation Tax Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第三十三条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。
<sup>suppl-4171-21/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 33, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十二条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十九条第一項の規定は、施行日以後に会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定による更生手続開始の決定がされる場合について適用する。
<sup>suppl-4171-21/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 59, paragraph (1) of the New Corporation Tax Act apply in the case where an order commencing reorganization proceedings is made on or after the Effective Date pursuant to the provisions of the Corporate Reorganization Act (Act No. 154 of 2002) or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996).
<sup>machine translation, not official</sup>

**第二項**  新法人税法第五十九条第二項の規定は、法人の施行日以後に終了する事業年度（施行日前に開始し、かつ、施行日以後に終了する事業年度のうち、附則第十条第三項又は前条第二項に規定する事実の生じた日の属する事業年度で当該事実の生じた日が施行日前であるもの（以下この項において「経過事業年度」という。）を除く。）の所得に対する法人税について適用し、法人の施行日前に終了した事業年度（経過事業年度を含む。）の所得に対する法人税については、なお従前の例による。
<sup>suppl-4171-21/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 59, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date (excluding, among the business years that commence before the Effective Date and end on or after the Effective Date, a business year that includes the date on which a fact prescribed in Article 10, paragraph (3) of the Supplementary Provisions or paragraph (2) of the preceding Article occurred, where the date on which that fact occurred is before the Effective Date (referred to as a "transitional business year" in this paragraph)), and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date (including transitional business years), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-89 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4171-21/art-89/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一七年七月六日法律第八二号
<sup>suppl-4171-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十九年四月一日から施行する。
<sup>suppl-4171-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2007.
<sup>machine translation, not official</sup>

## 附　則 平成一七年一〇月二一日法律第一〇二号
<sup>suppl-4171-102 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-102/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、郵政民営化法の施行の日から施行する。ただし、第六十二条中租税特別措置法第八十四条の五の見出しの改正規定及び同条に一項を加える改正規定、第百二十四条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第一条第二号の改正規定及び同法附則第八十五条を同法附則第八十六条とし、同法附則第八十二条から第八十四条までを一条ずつ繰り下げ、同法附則第八十一条の次に一条を加える改正規定並びに附則第三十条、第三十一条、第三十四条、第六十条第十二項、第六十六条第一項、第六十七条及び第九十三条第二項の規定は、郵政民営化法附則第一条第一号に掲げる規定の施行の日から施行する。
<sup>suppl-4171-102/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect.
<sup>machine translation, not official</sup>

### 第百十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-102/art-117 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為、この法律の施行後附則第九条第一項の規定によりなおその効力を有するものとされる旧郵便為替法第三十八条の八（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第十三条第一項の規定によりなおその効力を有するものとされる旧郵便振替法第七十条（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第二十七条第一項の規定によりなおその効力を有するものとされる旧郵便振替預り金寄附委託法第八条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第三十九条第二項の規定によりなおその効力を有するものとされる旧公社法第七十条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第四十二条第一項の規定によりなおその効力を有するものとされる旧公社法第七十一条及び第七十二条（第十五号に係る部分に限る。）の規定の失効前にした行為並びに附則第二条第二項の規定の適用がある場合における郵政民営化法第百四条に規定する郵便貯金銀行に係る特定日前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4171-102/art-117/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to conduct engaged in before this Act comes into effect, to conduct engaged in after this Act comes into effect in the case where the provisions then in force are to remain applicable pursuant to the provisions of these Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 38-8 of the former Postal Money Order Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Postal Transfer Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 8 of the former Act on Entrustment of Donations out of Postal Transfer Deposits (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Corporation Act (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 39, paragraph (2) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Articles 71 and 72 of the former Corporation Act (limited to the part pertaining to item (xv)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 42, paragraph (1) of the Supplementary Provisions, and to conduct engaged in before the specified date pertaining to the postal savings bank prescribed in Article 104 of the Postal Service Privatization Act in the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## 附　則 平成一八年三月三一日法律第一〇号
<sup>suppl-4181-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4181-10/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十八年十月一日
  <sup>suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: October 1, 2006;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の七を同条第十二号の六の二とし、同号の次に四号を加える改正規定、同条第十二号の十五の次に二号を加える改正規定、同法第三十一条第五項及び第三十二条第七項の改正規定、同法第六十一条の二第六項の次に五項を加える改正規定（第七項及び第八項に係る部分に限る。）、同法第六十一条の十一第一項の改正規定（同項第五号中「商法第二百二十条ノ六第一項（端株主の端株買取請求権）に規定する端株」を「会社法第百八十九条第一項（単元未満株式についての権利の制限等）に規定する単元未満株式」に改める部分を除く。）、同法第六十一条の十二第一項の改正規定（同項第三号中「商法第二百二十条ノ六第一項（端株主の端株買取請求権）に規定する端株」を「会社法第百八十九条第一項（単元未満株式についての権利の制限等）に規定する単元未満株式」に改める部分を除く。）、同法第六十一条の十三第三項の改正規定、同法第六十二条の七第一項の改正規定、同法第二編第一章第一節第六款中同条の次に二条を加える改正規定（第六十二条の九に係る部分に限る。）、同法第六十三条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の十第三項の改正規定並びに同法第百三十二条の二の改正規定（「利益の配当又は剰余金の分配の額」を「第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額」に改める部分を除く。）並びに附則第二十四条第一項及び第四項、第三十五条第三項、第三十六条第一項から第六項まで、第四十条、第四十一条、第四十七条第一項、第五十五条第二項並びに第百六十五条の規定
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 renumbering Article 2, item (xii)-7 of the Corporation Tax Act as item (xii)-6-2 of that Article and adding four items after that item, the provisions adding two items after item (xii)-15 of that Article, the provisions amending Article 31, paragraph (5) and Article 32, paragraph (7) of that Act, the provisions adding five paragraphs after Article 61-2, paragraph (6) of that Act (limited to the parts pertaining to paragraphs (7) and (8)), the provisions amending Article 61-11, paragraph (1) of that Act (excluding the part replacing "fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Right of Holders of Fractional Shares to Demand Purchase of Fractional Shares)" with "shares less than one unit prescribed in Article 189, paragraph (1) of the Companies Act (Restriction on Rights in Relation to Shareholdings Less than One Unit)" in item (v) of that paragraph), the provisions amending Article 61-12, paragraph (1) of that Act (excluding the part replacing "fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Right of Holders of Fractional Shares to Demand Purchase of Fractional Shares)" with "shares less than one unit prescribed in Article 189, paragraph (1) of the Companies Act (Restriction on Rights in Relation to Shareholdings Less than One Unit)" in item (iii) of that paragraph), the provisions amending Article 61-13, paragraph (3) of that Act, the provisions amending Article 62-7, paragraph (1) of that Act, the provisions adding two Articles after that Article in Part II, Chapter I, Section 1, Subsection 6 of that Act (limited to the part pertaining to Article 62-9), the provisions amending Article 63 of that Act, the provisions amending Article 81-9 of that Act, the provisions amending Article 81-10, paragraph (3) of that Act, and the provisions amending Article 132-2 of that Act (excluding the part replacing "the amount of dividends of profits or distributions of surplus" with "the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits)"), and the provisions of Article 24, paragraphs (1) and (4), Article 35, paragraph (3), Article 36, paragraphs (1) through (6), Article 40, Article 41, Article 47, paragraph (1), Article 55, paragraph (2) and Article 165 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成十九年一月一日
  <sup>suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2007;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第六十六条の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）、同法第八十一条の十二の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）、同法第八十二条の四の改正規定、同法第九十九条の改正規定、同法第百二条第一項第三号の改正規定、同法第百四十三条の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）及び同法第百四十五条の四の改正規定並びに附則第四十二条、第五十条、第五十三条、第五十四条、第五十六条及び第五十七条の規定
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 66 of the Corporation Tax Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article), the provisions amending Article 81-12 of that Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article), the provisions amending Article 82-4 of that Act, the provisions amending Article 99 of that Act, the provisions amending Article 102, paragraph (1), item (iii) of that Act, the provisions amending Article 143 of that Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article) and the provisions amending Article 145-4 of that Act, and the provisions of Articles 42, 50, 53, 54, 56 and 57 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　会社法（平成十七年法律第八十六号）の施行の日
  <sup>suppl-4181-10/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4181-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の六の改正規定、同条第十二号の八の改正規定（同号イ及びロに係る部分を除く。）、同条第十二号の九及び第十二号の十の改正規定、同条第十二号の十一の改正規定、同条第十二号の十四の改正規定、同条第十四号の改正規定、同条第十五号の改正規定、同法第十三条の改正規定、同法第十五条の改正規定、同法第二十二条第五項の改正規定（「資本等の金額」を「資本金等の額」に改める部分を除く。）、同法第二十三条の改正規定、同法第二十四条第一項の改正規定（同項中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分、同項第四号を削る部分、同項第五号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、同条第二項及び第三項の改正規定、同法第三十七条の改正規定、同法第三十九条の改正規定、同法第四十二条の改正規定（同条第一項中「補助金その他」を「補助金又は給付金その他」に、「これに」を「これらに」に改める部分を除く。）、同法第四十三条の改正規定、同法第四十四条の改正規定、同法第四十五条の改正規定、同法第四十六条の改正規定、同法第四十七条の改正規定、同法第四十八条の改正規定、同法第四十九条の改正規定、同法第五十条の改正規定、同法第五十四条から第五十六条までの改正規定（第五十四条に係る部分に限る。）、同法第五十四条の前に目名を付する改正規定、同法第五十九条第一項第一号の改正規定、同条第二項第一号の改正規定、同法第六十一条第一項の改正規定、同法第六十一条の二第一項の改正規定、同条第二項の改正規定、同条第四項を削る改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同条第七項の改正規定（同項を同条第十二項とする部分を除く。）、同条第六項の次に五項を加える改正規定（第九項から第十一項までに係る部分に限る。）、同法第六十一条の八の改正規定、同法第六十一条の十一第一項第五号の改正規定（同号を同項第六号とする部分を除く。）、同法第六十一条の十二第一項第三号の改正規定（同号を同項第四号とする部分を除く。）、同法第六十二条の改正規定（同条第一項後段中「次条第一項」を「次条」に改める部分を除く。）、同法第六十二条の二第一項の次に二項を加える改正規定（第三項に係る部分に限る。）、同法第六十二条の六の改正規定、同法第二編第一章第一節第六款中第六十二条の七の次に二条を加える改正規定（第六十二条の八に係る部分に限る。）、同法第六十八条第一項の改正規定、同法第六十九条第八項及び第十一項の改正規定（「の総数又は出資金額」を「又は出資」に改め、「出資を除く。）」の下に「の総数又は総額」を加える部分を除く。）、同法第八十条の改正規定、同法第八十一条の四の改正規定、同法第八十一条の六の改正規定、同法第八十一条の十五第八項及び第十一項の改正規定（「の総数又は出資金額」を「又は出資」に改め、「出資を除く。）」の下に「の総数又は総額」を加える部分を除く。）、同法第九十五条の改正規定、同法第百三十二条の二の改正規定（「利益の配当又は剰余金の分配の額」を「第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額」に改める部分に限る。）並びに同法第百三十八条第五号イの改正規定並びに附則第二十四条第二項、第二十六条第一項から第三項まで、第六項及び第七項、第二十八条第一項、第二十九条、第三十条、第三十三条、第三十五条第四項から第六項まで、第三十六条第七項、第三十八条第一項、第三十九条、第四十三条第一項、第四十四条、第四十五条、第四十六条第一項、第四十七条第二項、第五十一条第二項並びに第五十二条の規定
    <sup>suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 2, item (xii)-6 of the Corporation Tax Act, the provisions amending item (xii)-8 of that Article (excluding the parts pertaining to (a) and (b) of that item), the provisions amending items (xii)-9 and (xii)-10 of that Article, the provisions amending item (xii)-11 of that Article, the provisions amending item (xii)-14 of that Article, the provisions amending item (xiv) of that Article, the provisions amending item (xv) of that Article, the provisions amending Article 13 of that Act, the provisions amending Article 15 of that Act, the provisions amending Article 22, paragraph (5) of that Act (excluding the part replacing "amount of capital, etc." with "amount of stated capital, etc."), the provisions amending Article 23 of that Act, the provisions amending Article 24, paragraph (1) of that Act (excluding the part replacing "the amount of capital, etc. or the amount of consolidated individual capital, etc." with "the amount of stated capital, etc. or the amount of consolidated individual stated capital, etc." in that paragraph, the part deleting item (iv) of that paragraph, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part pertaining to item (vi) of that paragraph, and the part renumbering that item as item (v) of that paragraph), the provisions amending paragraphs (2) and (3) of that Article, the provisions amending Article 37 of that Act, the provisions amending Article 39 of that Act, the provisions amending Article 42 of that Act (excluding the parts replacing "subsidies and other" with "subsidies or benefits and other" and "equivalent to it" with "equivalent to them" in paragraph (1) of that Article), the provisions amending Article 43 of that Act, the provisions amending Article 44 of that Act, the provisions amending Article 45 of that Act, the provisions amending Article 46 of that Act, the provisions amending Article 47 of that Act, the provisions amending Article 48 of that Act, the provisions amending Article 49 of that Act, the provisions amending Article 50 of that Act, the provisions amending Articles 54 through 56 of that Act (limited to the part pertaining to Article 54), the provisions adding a division title before Article 54 of that Act, the provisions amending Article 59, paragraph (1), item (i) of that Act, the provisions amending paragraph (2), item (i) of that Article, the provisions amending Article 61, paragraph (1) of that Act, the provisions amending Article 61-2, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions deleting paragraph (4) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions adding one paragraph after paragraph (2) of that Article, the provisions amending paragraph (7) of that Article (excluding the part renumbering that paragraph as paragraph (12) of that Article), the provisions adding five paragraphs after paragraph (6) of that Article (limited to the parts pertaining to paragraphs (9) through (11)), the provisions amending Article 61-8 of that Act, the provisions amending Article 61-11, paragraph (1), item (v) of that Act (excluding the part renumbering that item as item (vi) of that paragraph), the provisions amending Article 61-12, paragraph (1), item (iii) of that Act (excluding the part renumbering that item as item (iv) of that paragraph), the provisions amending Article 62 of that Act (excluding the part replacing "paragraph (1) of the following Article" with "the following Article" in the second sentence of paragraph (1) of that Article), the provisions adding two paragraphs after Article 62-2, paragraph (1) of that Act (limited to the part pertaining to paragraph (3)), the provisions amending Article 62-6 of that Act, the provisions adding two Articles after Article 62-7 in Part II, Chapter I, Section 1, Subsection 6 of that Act (limited to the part pertaining to Article 62-8), the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 69, paragraphs (8) and (11) of that Act (excluding the parts replacing "total number or amount of capital contributions" with "or capital contributions" and adding "total number or total amount" after "excluding capital contributions)"), the provisions amending Article 80 of that Act, the provisions amending Article 81-4 of that Act, the provisions amending Article 81-6 of that Act, the provisions amending Article 81-15, paragraphs (8) and (11) of that Act (excluding the parts replacing "total number or amount of capital contributions" with "or capital contributions" and adding "total number or total amount" after "excluding capital contributions)"), the provisions amending Article 95 of that Act, the provisions amending Article 132-2 of that Act (limited to the part replacing "the amount of dividends of profits or distributions of surplus" with "the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits)") and the provisions amending Article 138, item (v), (a) of that Act, and the provisions of Article 24, paragraph (2), Article 26, paragraphs (1) through (3), (6) and (7), Article 28, paragraph (1), Article 29, Article 30, Article 33, Article 35, paragraphs (4) through (6), Article 36, paragraph (7), Article 38, paragraph (1), Article 39, Article 43, paragraph (1), Article 44, Article 45, Article 46, paragraph (1), Article 47, paragraph (2), Article 51, paragraph (2) and Article 52 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第二十三条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下附則第五十七条までにおいて「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第五十七条までにおいて同じ。）の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税及び法人の施行日前の解散による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act" in the Supplementary Provisions up to Article 57) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter in the Supplementary Provisions up to Article 57) commencing on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation commencing on or after the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust commencing on or after the Effective Date, and corporation tax on liquidation income resulting from the dissolution of a corporation (excluding dissolution due to a merger; the same applies hereinafter in this Article) on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation that is subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of a corporation that commenced before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that commenced before the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before the Effective Date, and corporation tax on liquidation income resulting from the dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十四条（株式交換完全子法人等に関する経過措置） — Transitional Measures Concerning Wholly Owned Subsidiary Corporations in a Share Exchange, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の六の三から第十二号の七までの規定は、平成十八年十月一日以後に行われる株式交換及び株式移転について適用する。
<sup>suppl-4181-10/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, items (xii)-6-3 through (xii)-7 of the New Corporation Tax Act apply to share exchanges and share transfers carried out on or after October 1, 2006.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第二条第十二号の九、第十二号の十及び第十二号の十四の規定は、会社法施行日以後に行われる分割及び現物出資について適用し、会社法施行日前に行われた分割及び第二条の規定による改正前の法人税法（以下附則第五十八条までにおいて「旧法人税法」という。）第二条第十二号の十四に規定する現物出資については、なお従前の例による。
<sup>suppl-4181-10/art-24/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, items (xii)-9, (xii)-10 and (xii)-14 of the New Corporation Tax Act apply to company splits and contributions in kind carried out on or after the Companies Act Effective Date, and with regard to company splits carried out before the Companies Act Effective Date and contributions in kind prescribed in Article 2, item (xii)-14 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act" in the Supplementary Provisions up to Article 58), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  施行日から平成十八年九月三十日までの間における新法人税法第二条第十二号の八から第十二号の十四までの規定の適用については、同条第十二号の八中「第十二号の十六」とあるのは、「第十二号の十四」とする。
<sup>suppl-4181-10/art-24/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 2, items (xii)-8 through (xii)-14 of the New Corporation Tax Act during the period from the Effective Date until September 30, 2006, the phrase "item (xii)-16" in item (xii)-8 of that Article is deemed to be replaced with "item (xii)-14".
<sup>machine translation, not official</sup>

**第四項**  新法人税法第二条第十二号の十六及び第十二号の十七の規定は、平成十八年十月一日以後に行われる株式交換及び株式移転について適用する。
<sup>suppl-4181-10/art-24/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, items (xii)-16 and (xii)-17 of the New Corporation Tax Act apply to share exchanges and share transfers carried out on or after October 1, 2006.
<sup>machine translation, not official</sup>

### 第二十五条（資本金等の額及び利益積立金額等に関する経過措置） — Transitional Measures Concerning the Amount of Stated Capital, etc. and the Amount of Retained Earnings, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十六号から第十八号の三までの規定は、施行日以後にこれらの規定に掲げる金額が増加し、又は減少する事由が生ずる場合について適用し、施行日前に旧法人税法第二条第十六号から第十八号の三までに掲げる金額が増加し、又は減少する事由が生じた場合には、なお従前の例による。
<sup>suppl-4181-10/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, items (xvi) through (xviii)-3 of the New Corporation Tax Act apply in the case where a reason for an increase or decrease in the amounts listed in those provisions arises on or after the Effective Date, and in the case where a reason for an increase or decrease in the amounts listed in Article 2, items (xvi) through (xviii)-3 of the Former Corporation Tax Act arose before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十六条（受取配当等の益金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十三条第一項（第一号に係る部分に限る。）の規定は、法人が受ける会社法施行日以後の日をその支払に係る基準日とする同項に規定する配当等の額（会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による剰余金の配当で、その支払に係る基準日が会社法施行日前の日であるもの（以下この項及び第三項において「経過配当」という。）の額を含む。）について適用し、法人が受けた会社法施行日前の日をその支払に係る基準日とする旧法人税法第二十三条第一項（第一号に係る部分に限る。）に規定する配当等の額（経過配当の額を除く。）については、なお従前の例による。
<sup>suppl-4181-10/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (i)) apply to the amount of dividends, etc. prescribed in that paragraph that a corporation receives whose record date for payment is a date on or after the Companies Act Effective Date (including the amount of dividends of surplus paid by a resolution under Article 454, paragraph (1) or (5) of the Companies Act or by a resolution of the board of directors in the case where the articles of incorporation provide as set forth in Article 459, paragraph (1) of that Act, whose record date for payment is a date before the Companies Act Effective Date (referred to as a "transitional dividend" in this paragraph and paragraph (3))), and with regard to the amount of dividends, etc. prescribed in Article 23, paragraph (1) of the Former Corporation Tax Act (limited to the part pertaining to item (i)) that a corporation received whose record date for payment is a date before the Companies Act Effective Date (excluding the amount of transitional dividends), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第二十三条第三項の規定は、法人が受ける会社法施行日以後の日を同項に規定する基準日とする同項に規定する配当等の額について適用し、法人が受けたその計算の基礎となった期間の末日が会社法施行日前である旧法人税法第二十三条第三項に規定する配当等の額については、なお従前の例による。
<sup>suppl-4181-10/art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23, paragraph (3) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a corporation receives whose record date prescribed in that paragraph is a date on or after the Companies Act Effective Date, and with regard to the amount of dividends, etc. prescribed in Article 23, paragraph (3) of the Former Corporation Tax Act that a corporation received for which the last day of the period used as the basis of the calculation is before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第二十四条第一項（第三号に係る部分に限る。）の規定は、法人が会社法施行日以後の日をその支払に係る基準日とする同号に規定する資本の払戻し（経過配当に該当する同号に規定する剰余金の配当を含む。）により金銭その他の資産の交付を受ける場合について適用し、法人が会社法施行日前の日をその支払に係る基準日とする旧法人税法第二十四条第一項第三号に規定する資本又は出資の減少により金銭その他の資産の交付を受けた場合については、なお従前の例による。
<sup>suppl-4181-10/art-26/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (iii)) apply in the case where a corporation receives a delivery of monies or other assets as a result of a refund of capital prescribed in that item (including a dividend of surplus prescribed in that item that constitutes a transitional dividend) whose record date for payment is a date on or after the Companies Act Effective Date, and with regard to the case where a corporation received a delivery of monies or other assets as a result of a reduction of capital or capital contributions prescribed in Article 24, paragraph (1), item (iii) of the Former Corporation Tax Act whose record date for payment is a date before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  法人が施行日前に行われた旧法人税法第二十四条第一項第四号に規定する株式の消却により金銭その他の資産の交付を受けた場合については、なお従前の例による。
<sup>suppl-4181-10/art-26/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the case where a corporation received a delivery of monies or other assets as a result of a cancellation of shares prescribed in Article 24, paragraph (1), item (iv) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第二十四条第一項（第五号に係る部分に限る。）の規定は、法人が施行日以後に同項に規定する法人の同号に掲げる事由により金銭その他の資産の交付を受ける場合について適用し、法人が施行日前に行われた旧法人税法第二十四条第一項第六号に規定する持分の払戻しにより金銭その他の資産の交付を受けた場合については、なお従前の例による。
<sup>suppl-4181-10/art-26/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (v)) apply in the case where a corporation receives a delivery of monies or other assets on or after the Effective Date on the grounds listed in that item concerning the corporation prescribed in that paragraph, and with regard to the case where a corporation received a delivery of monies or other assets as a result of a refund of equity prescribed in Article 24, paragraph (1), item (vi) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  新法人税法第二十四条第一項（第六号に係る部分に限る。）の規定は、法人が会社法施行日以後に行われる同号に規定する組織変更により金銭その他の資産の交付を受ける場合について適用する。
<sup>suppl-4181-10/art-26/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (vi)) apply in the case where a corporation receives a delivery of monies or other assets as a result of an entity conversion prescribed in that item carried out on or after the Companies Act Effective Date.
<sup>machine translation, not official</sup>

**第七項**  新法人税法第二十四条第二項の規定は、法人が会社法施行日以後に行う合併について適用し、法人が会社法施行日前に行った合併及び分割型分割については、なお従前の例による。
<sup>suppl-4181-10/art-26/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 24, paragraph (2) of the New Corporation Tax Act apply to mergers carried out by a corporation on or after the Companies Act Effective Date, and with regard to mergers and company splits by split-off carried out by a corporation before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十七条（役員給与の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日から会社法施行日の前日までの間における新法人税法第三十四条の規定の適用については、同条第一項中「第五十四条第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する新株予約権によるもの並びにこれら」とあるのは「退職給与」と、同項第三号イ（２）中「会社法第四百四条第三項（委員会の権限等）の」とあるのは「株式会社の監査等に関する商法の特例に関する法律（昭和四十九年法律第二十二号）第二十一条の五第一項第三号（委員会及び執行役の設置等）に掲げる」とする。
<sup>suppl-4181-10/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 34 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "remuneration based on share options as prescribed in Article 54, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options, etc.) and remuneration other than these" in paragraph (1) of that Article is deemed to be replaced with "remuneration other than retirement allowances", and the phrase "under Article 404, paragraph (3) (Authority of Committees, etc.) of the Companies Act" in item (iii), (a), (2) of that paragraph is deemed to be replaced with "listed in Article 21-5, paragraph (1), item (iii) (Establishment of Committees and Executive Officers, etc.) of the Act on Special Provisions of the Commercial Code Concerning Audits, etc. of Stock Companies (Act No. 22 of 1974)".
<sup>machine translation, not official</sup>

### 第二十八条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が会社法施行日前に終了した事業年度において支出した旧法人税法第三十七条第一項に規定する寄附金の額で同項に規定する経理をしたものについては、なお従前の例による。
<sup>suppl-4181-10/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of contributions or donations prescribed in Article 37, paragraph (1) of the Former Corporation Tax Act that a corporation paid in a business year that ended before the Companies Act Effective Date and for which it carried out the accounting treatment prescribed in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  法人が施行日から会社法施行日の前日までの間に終了する事業年度において旧法人税法第三十七条第三項に規定する寄附金の額を支出する場合における同項の規定の適用については、同項中「資本等の金額」とあるのは、「資本金等の額」とする。
<sup>suppl-4181-10/art-28/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 37, paragraph (3) of the Former Corporation Tax Act in the case where a corporation pays the amount of contributions or donations prescribed in that paragraph in a business year ending during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of capital, etc." in that paragraph is deemed to be replaced with "amount of stated capital, etc.".
<sup>machine translation, not official</sup>

### 第二十九条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第四十二条第一項及び第二項、第四十三条第一項、第四十四条第一項、第四十五条第一項及び第二項、第四十六条第一項、第四十七条第一項及び第二項、第四十八条第一項並びに第四十九条第一項の規定は、法人の会社法施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の会社法施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 42, paragraphs (1) and (2), Article 43, paragraph (1), Article 44, paragraph (1), Article 45, paragraphs (1) and (2), Article 46, paragraph (1), Article 47, paragraphs (1) and (2), Article 48, paragraph (1) and Article 49, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the Companies Act Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十条（新株予約権を対価とする費用の帰属事業年度の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十四条の規定は、法人が会社法施行日以後にその発行に係る決議をする同条第一項に規定する新株予約権及び当該新株予約権に係る同項に規定する承継新株予約権並びに同条第五項に規定する新株予約権について適用する。
<sup>suppl-4181-10/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 54 of the New Corporation Tax Act apply to share options prescribed in paragraph (1) of that Article for whose issuance a corporation adopts a resolution on or after the Companies Act Effective Date, succeeding share options prescribed in that paragraph pertaining to those share options, and share options prescribed in paragraph (5) of that Article.
<sup>machine translation, not official</sup>

**第二項**  法人が会社法施行日から平成十八年九月三十日までの間に新法人税法第五十四条第一項に規定する合併等を行う場合における同条の規定の適用については、同項中「株式交換完全親法人又は株式移転完全親法人」とあるのは「会社法第七百六十七条（株式交換契約の締結）に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号（株式移転計画）に規定する株式移転設立完全親会社」と、「株式交換完全子法人又は株式移転完全子法人」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」とする。
<sup>suppl-4181-10/art-30/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 54 of the New Corporation Tax Act in the case where a corporation carries out a merger, etc. prescribed in paragraph (1) of that Article during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owning parent corporation in a share exchange or wholly owning parent corporation in a share transfer" in that paragraph is deemed to be replaced with "wholly owning parent company in share exchange prescribed in Article 767 (Conclusion of a Share Exchange Agreement) of the Companies Act or wholly owning parent company incorporated in share transfer prescribed in Article 773, paragraph (1), item (i) (Share Transfer Plans) of that Act", and the phrase "wholly owned subsidiary corporation in a share exchange or wholly owned subsidiary corporation in a share transfer" is deemed to be replaced with "wholly owned subsidiary company in share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) of that Act".
<sup>machine translation, not official</sup>

### 第三十一条（不正行為等に係る費用等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十五条第一項及び第二項の規定は、法人が施行日以後に支出する同条第一項（第二項において準用する場合を含む。以下この項において同じ。）に規定する費用の額又は法人の施行日以後に生ずる同条第一項に規定する損失の額について適用する。
<sup>suppl-4181-10/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 55, paragraphs (1) and (2) of the New Corporation Tax Act apply to the amount of expenses prescribed in paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2); the same applies hereinafter in this paragraph) that a corporation pays on or after the Effective Date or the amount of losses prescribed in paragraph (1) of that Article that arise for a corporation on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第五十五条第五項の規定は、法人が施行日以後に供与をする同項の金銭の額及び金銭以外の資産の価額並びに経済的な利益の額の合計額に相当する同項に規定する費用又は損失の額について適用する。
<sup>suppl-4181-10/art-31/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 55, paragraph (5) of the New Corporation Tax Act apply to the amount of expenses or losses prescribed in that paragraph that is equivalent to the sum of the amount of monies, the value of assets other than monies and the amount of economic benefits referred to in that paragraph that a corporation provides on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第三十二条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条の二の規定は、法人が施行日以後に同条第一項に規定する他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用事業年度前の各事業年度において生じた同項に規定する欠損金額について適用する。
<sup>suppl-4181-10/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57-2 of the New Corporation Tax Act apply to the net operating losses prescribed in paragraph (1) of that Article that arose in each business year prior to the applicable business year prescribed in that paragraph, in the case where, on or after the Effective Date, a corporation comes to have with another person prescribed in that paragraph a specified controlling interest prescribed in that paragraph held by that other person.
<sup>machine translation, not official</sup>

### 第三十三条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十九条第一項及び第二項の規定は、法人が会社法施行日以後にこれらの規定に規定する債務の免除を受ける場合について適用し、法人が会社法施行日前に旧法人税法第五十九条第一項及び第二項に規定する債務の免除を受けた場合については、なお従前の例による。
<sup>suppl-4181-10/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 59, paragraphs (1) and (2) of the New Corporation Tax Act apply in the case where a corporation receives a release from an obligation prescribed in those provisions on or after the Companies Act Effective Date, and in the case where a corporation received a release from an obligation prescribed in Article 59, paragraphs (1) and (2) of the Former Corporation Tax Act before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十四条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion from Deductible Expenses of the Net Operating Losses on the Transfer of Assets of a Corporation Showing a Loss That Is Controlled by a Specified Shareholder, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の規定は、同条第一項に規定する欠損等法人の施行日以後に終了する事業年度の所得に対する法人税について適用する。この場合において、当該欠損等法人の同項に規定する適用事業年度が施行日前に開始し、かつ、施行日以後に終了するときにおける同項の規定の適用については、同項中「第五十七条の二第一項に規定する適用事業年度又は第八十一条の九の二第一項に規定する適用連結事業年度（以下この項において「適用事業年度等」という。）開始の日」とあり、及び「当該適用事業年度等の開始の日」とあるのは、「平成十八年四月一日」とする。
<sup>suppl-4181-10/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61 of the New Corporation Tax Act apply to corporation tax on income for business years, ending on or after the Effective Date, of a corporation showing a loss, etc. prescribed in paragraph (1) of that Article. In this case, with regard to the application of the provisions of that paragraph where the applicable business year prescribed in that paragraph of the corporation showing a loss, etc. commences before the Effective Date and ends on or after the Effective Date, the phrases "the first day of the applicable business year prescribed in Article 57-2, paragraph (1) or applicable consolidated business year prescribed in Article 81-9-2, paragraph (1) (hereinafter referred to as the 'applicable business year, etc.' in this paragraph)" and "the first day of the applicable business year, etc." in that paragraph are deemed to be replaced with "April 1, 2006".
<sup>machine translation, not official</sup>

**第二項**  施行日から平成十八年九月三十日までの間に終了する事業年度における新法人税法第六十一条の規定の適用については、同条第一項中「若しくは第六十一条の十二第一項（連結納税への加入に伴う資産の時価評価損益）又は第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）」とあるのは「又は第六十一条の十二第一項（連結納税への加入に伴う資産の時価評価損益）」と、「若しくは第六十一条の十二第一項に規定する連結加入直前事業年度又は第六十二条の九第一項の規定の適用を受ける事業年度」とあるのは「又は第六十一条の十二第一項に規定する連結加入直前事業年度」とする。
<sup>suppl-4181-10/art-34/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61 of the New Corporation Tax Act in a business year ending during the period from the Effective Date until September 30, 2006, the phrase ", Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in Consolidated Taxation), or Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by a wholly owned subsidiary corporation in a share exchange, etc. Involved in a Non-qualified Share Exchange, etc.)" in paragraph (1) of that Article is deemed to be replaced with ", or Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in Consolidated Taxation)", and the phrase ", the business year immediately prior to participation in the consolidation prescribed in Article 61-12, paragraph (1), or the business year subject to the provisions of Article 62-9, paragraph (1)" is deemed to be replaced with ", or the business year immediately prior to participation in the consolidation prescribed in Article 61-12, paragraph (1)".
<sup>machine translation, not official</sup>

### 第三十五条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  旧法人税法第六十一条の二第五項の規定は、施行日前に自己の株式（出資を含む。）の譲渡が行われた場合については、なお従前の例による。
<sup>suppl-4181-10/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the provisions of Article 61-2, paragraph (5) of the Former Corporation Tax Act, in the case where a transfer of the shares that a corporation holds in itself (including capital contributions) was carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  法人が施行日から会社法施行日の前日までの間に自己を被合併法人又は分割法人とする適格合併又は適格分割型分割を行う場合の新法人税法第六十一条の二第五項及び第六項の規定の適用については、同条第五項中「内国法人が」とあるのは「内国法人がその行つた適格合併に係る」と、同条第六項中「内国法人が自己を分割法人とする適格分割型分割により当該適格分割型分割に係る分割承継法人の株式を当該内国法人の株主等に交付した」とあるのは「内国法人がその行つた適格分割型分割に係る所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第三十八条第二項（合併及び分割による資産等の時価による譲渡等に関する経過措置）の規定により読み替えられた第六十二条の二第二項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ）の規定により同項に規定する株主等に同項に規定する株式を交付したものとされる」と、「第六十二条の二第三項」とあるのは「同条第二項」とする。
<sup>suppl-4181-10/art-35/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61-2, paragraphs (5) and (6) of the New Corporation Tax Act in the case where a corporation carries out a qualified merger or a Qualified Company Split by Split-Off in which it is the acquired corporation or the splitting corporation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "a domestic corporation" in paragraph (5) of that Article is deemed to be replaced with "a domestic corporation, in relation to a qualified merger that it carried out,", and the phrase "a domestic corporation has delivered, as a result of a Qualified Company Split by Split-Off with itself as a splitting corporation, shares of a succeeding corporation in a company split involved in the Qualified Company Split by Split-Off to its shareholders, etc." in paragraph (6) of that Article is deemed to be replaced with "a domestic corporation is deemed, in relation to a Qualified Company Split by Split-Off that it carried out, to have delivered the shares prescribed in Article 62-2, paragraph (2) (Transfer of Assets, etc. at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off) to the shareholders, etc. prescribed in that paragraph pursuant to the provisions of that paragraph as read by replacing terms pursuant to the provisions of Article 38, paragraph (2) (Transitional Measures Concerning Transfer, etc. of Assets, etc. at Fair Value as a Result of Merger and Company Split) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006)", and the phrase "Article 62-2, paragraph (3)" is deemed to be replaced with "paragraph (2) of that Article".
<sup>machine translation, not official</sup>

**第三項**  新法人税法第六十一条の二第七項及び第八項の規定は、平成十八年十月一日以後に株式交換又は株式移転が行われる場合について適用する。
<sup>suppl-4181-10/art-35/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraphs (7) and (8) of the New Corporation Tax Act apply in the case where a share exchange or share transfer is carried out on or after October 1, 2006.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第六十一条の二第九項及び第十項の規定は、会社法施行日以後に同条第九項に規定する合併等又は同条第十項に規定する組織変更が行われる場合について適用する。
<sup>suppl-4181-10/art-35/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraphs (9) and (10) of the New Corporation Tax Act apply in the case where a merger, etc. prescribed in paragraph (9) of that Article or an entity conversion prescribed in paragraph (10) of that Article is carried out on or after the Companies Act Effective Date.
<sup>machine translation, not official</sup>

**第五項**  会社法施行日から平成十八年九月三十日までの間に新法人税法第六十一条の二第九項に規定する合併等が行われる場合における同項の規定の適用については、同項中「株式交換完全親法人又は株式移転完全親法人」とあるのは、「会社法第七百六十七条（株式交換契約の締結）に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号（株式移転計画）に規定する株式移転設立完全親会社」とする。
<sup>suppl-4181-10/art-35/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61-2, paragraph (9) of the New Corporation Tax Act in the case where a merger, etc. prescribed in that paragraph is carried out during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owning parent corporation in a share exchange or wholly owning parent corporation in a share transfer" in that paragraph is deemed to be replaced with "wholly owning parent company in share exchange prescribed in Article 767 (Conclusion of a Share Exchange Agreement) of the Companies Act or wholly owning parent company incorporated in share transfer prescribed in Article 773, paragraph (1), item (i) (Share Transfer Plans) of that Act".
<sup>machine translation, not official</sup>

**第六項**  新法人税法第六十一条の二第十一項の規定は、会社法施行日以後に同項各号に定める事由が生ずる場合について適用する。
<sup>suppl-4181-10/art-35/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraph (11) of the New Corporation Tax Act apply in the case where a ground specified in the items of that paragraph arises on or after the Companies Act Effective Date.
<sup>machine translation, not official</sup>

**第七項**  新法人税法第六十一条の二第十三項の規定は、施行日以後に同項に規定する出資の払戻しが行われる場合について適用する。
<sup>suppl-4181-10/art-35/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraph (13) of the New Corporation Tax Act apply in the case where a refund of capital contributions prescribed in that paragraph is carried out on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第三十六条（連結納税の開始等に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement, etc. of Consolidated Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の十一第一項第四号の規定は、平成十八年十月一日以後に行われる適格株式交換に係る株式交換完全子法人である法人について適用する。
<sup>suppl-4181-10/art-36/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-11, paragraph (1), item (iv) of the New Corporation Tax Act apply to a corporation that is a wholly owned subsidiary corporation in a share exchange pertaining to a qualified share exchange carried out on or after October 1, 2006.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十一条の十一第一項第五号の規定は、平成十八年十月一日以後に行われる適格合併、同号に規定する合併類似適格分割型分割（以下この項及び第五項において「合併類似適格分割型分割」という。）、適格株式交換又は適格株式移転に係る同号に掲げる法人について適用し、同日前に行われた適格合併、合併類似適格分割型分割又は株式移転に係る旧法人税法第六十一条の十一第一項第四号に掲げる法人については、なお従前の例による。
<sup>suppl-4181-10/art-36/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-11, paragraph (1), item (v) of the New Corporation Tax Act apply to a corporation listed in that item pertaining to a qualified merger, a quasi-merger Qualified Company Split by Split-Off prescribed in that item (hereinafter referred to as a "quasi-merger Qualified Company Split by Split-Off" in this paragraph and paragraph (5)), a qualified share exchange or a qualified share transfer carried out on or after October 1, 2006, and with regard to a corporation listed in Article 61-11, paragraph (1), item (iv) of the Former Corporation Tax Act pertaining to a qualified merger, a quasi-merger Qualified Company Split by Split-Off or a share transfer carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  平成十八年十月一日前に行われた株式交換に係る旧法人税法第六十一条の十一第一項第六号に掲げる法人については、なお従前の例による。
<sup>suppl-4181-10/art-36/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a corporation listed in Article 61-11, paragraph (1), item (vi) of the Former Corporation Tax Act pertaining to a share exchange carried out before October 1, 2006, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第六十一条の十二第一項第二号の規定は、平成十八年十月一日以後に行われる適格株式交換に係る株式交換完全子法人である法人について適用する。
<sup>suppl-4181-10/art-36/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-12, paragraph (1), item (ii) of the New Corporation Tax Act apply to a corporation that is a wholly owned subsidiary corporation in a share exchange pertaining to a qualified share exchange carried out on or after October 1, 2006.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第六十一条の十二第一項第三号の規定は、平成十八年十月一日以後に行われる適格合併、合併類似適格分割型分割又は適格株式交換に係る同号に掲げる法人について適用し、同日前に行われた適格合併又は合併類似適格分割型分割に係る旧法人税法第六十一条の十二第一項第二号に掲げる法人については、なお従前の例による。
<sup>suppl-4181-10/art-36/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-12, paragraph (1), item (iii) of the New Corporation Tax Act apply to a corporation listed in that item pertaining to a qualified merger, a quasi-merger Qualified Company Split by Split-Off or a qualified share exchange carried out on or after October 1, 2006, and with regard to a corporation listed in Article 61-12, paragraph (1), item (ii) of the Former Corporation Tax Act pertaining to a qualified merger or a quasi-merger Qualified Company Split by Split-Off carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  平成十八年十月一日前に行われた株式交換に係る旧法人税法第六十一条の十二第一項第四号に掲げる法人については、なお従前の例による。
<sup>suppl-4181-10/art-36/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a corporation listed in Article 61-12, paragraph (1), item (iv) of the Former Corporation Tax Act pertaining to a share exchange carried out before October 1, 2006, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  会社法施行日から平成十八年九月三十日までの間に株式移転により設立される法人に係る旧法人税法第六十一条の十一及び第六十一条の十二の規定の適用については、旧法人税法第六十一条の十一第一項第一号中「商法第三百五十二条第一項（株式交換）に規定する完全子会社」とあるのは、「会社法第七百七十三条第一項第五号（株式移転計画）に規定する株式移転完全子会社」とする。
<sup>suppl-4181-10/art-36/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Articles 61-11 and 61-12 of the Former Corporation Tax Act to a corporation incorporated through a share transfer during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owned subsidiary company prescribed in Article 352, paragraph (1) (Share Exchange) of the Commercial Code" in Article 61-11, paragraph (1), item (i) of the Former Corporation Tax Act is deemed to be replaced with "wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) (Share Transfer Plans) of the Companies Act".
<sup>machine translation, not official</sup>

### 第三十七条（分割前事業年度等における連結法人間取引の損益の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations in Business Year Prior to Company Split, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の十三第一項の規定は、法人が施行日以後に同項に規定する譲渡損益調整資産を譲渡する場合について適用し、法人が施行日前に旧法人税法第六十一条の十三第一項に規定する譲渡損益調整資産を譲渡した場合については、なお従前の例による。
<sup>suppl-4181-10/art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-13, paragraph (1) of the New Corporation Tax Act apply in the case where a corporation transfers assets for capital gain or loss adjustment prescribed in that paragraph on or after the Effective Date, and in the case where a corporation transferred assets for capital gain or loss adjustment prescribed in Article 61-13, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  法人が施行日の前日において旧法人税法第六十一条の十三第二項に規定する譲渡損益調整資産（自己の株式又は出資に限る。）を有していた場合には、当該譲渡損益調整資産につき施行日において同項の事由が生じたものとみなして、同項の規定を適用する。
<sup>suppl-4181-10/art-37/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation held, on the day preceding the Effective Date, assets for capital gain or loss adjustment prescribed in Article 61-13, paragraph (2) of the Former Corporation Tax Act (limited to the shares or capital contributions that the corporation holds in itself), the provisions of that paragraph apply by deeming that the ground referred to in that paragraph arose with regard to those assets for capital gain or loss adjustment on the Effective Date.
<sup>machine translation, not official</sup>

### 第三十八条（合併及び分割による資産等の時価による譲渡等に関する経過措置） — Transitional Measures Concerning Transfer, etc. of Assets, etc. at Fair Value as a Result of Merger and Company Split
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条第一項、第六十二条の二第三項及び第六十二条の六第一項の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。
<sup>suppl-4181-10/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62, paragraph (1), Article 62-2, paragraph (3) and Article 62-6, paragraph (1) of the New Corporation Tax Act apply to company splits carried out by a corporation on or after the Companies Act Effective Date, and with regard to company splits carried out by a corporation before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  法人が施行日から会社法施行日の前日までの間に適格分割型分割を行った場合における新法人税法第六十二条の二の規定の適用については、同条第二項中「前項（適格合併に係る部分に限る。）」とあるのは「前項」と、「合併法人」とあるのは「合併法人又は分割承継法人」と、「第六十一条の二第三項」とあるのは「第六十一条の二第四項」と、「当該適格合併」とあるのは「前項の適格合併又は適格分割型分割」とする。
<sup>suppl-4181-10/art-38/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 62-2 of the New Corporation Tax Act in the case where a corporation carried out a Qualified Company Split by Split-Off during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "the preceding paragraph (limited to the part pertaining to a qualified merger)" in paragraph (2) of that Article is deemed to be replaced with "the preceding paragraph", the phrase "acquiring corporation" is deemed to be replaced with "acquiring corporation or succeeding corporation in a company split", the phrase "Article 61-2, paragraph (3)" is deemed to be replaced with "Article 61-2, paragraph (4)", and the phrase "the qualified merger" is deemed to be replaced with "the qualified merger or Qualified Company Split by Split-Off referred to in the preceding paragraph".
<sup>machine translation, not official</sup>

### 第三十九条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の八の規定は、法人が会社法施行日以後に行う同条第一項に規定する非適格合併等について適用する。
<sup>suppl-4181-10/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-8 of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after the Companies Act Effective Date.
<sup>machine translation, not official</sup>

### 第四十条（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Held by a Wholly Owned Subsidiary Corporation in a Share Exchange, etc. Involved in a Non-qualified Share Exchange, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の九の規定は、法人が平成十八年十月一日以後に行う株式交換及び株式移転について適用する。
<sup>suppl-4181-10/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-9 of the New Corporation Tax Act apply to share exchanges and share transfers carried out by a corporation on or after October 1, 2006.
<sup>machine translation, not official</sup>

### 第四十一条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十三条第三項の規定は、法人の平成十八年十月一日以後に終了する事業年度の所得に対する法人税について適用する。
<sup>suppl-4181-10/art-41/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 63, paragraph (3) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after October 1, 2006.
<sup>machine translation, not official</sup>

### 第四十二条（各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十六条第一項から第三項までの規定は、法人の平成十九年一月一日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-42/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 66, paragraphs (1) through (3) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation commencing on or after January 1, 2007, and with regard to corporation tax on income for business years of a corporation that commenced before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十三条（特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Specified Family Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-43 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十七条第四項の規定は、会社法施行日以後に終了する事業年度にその支払に係る基準日がある剰余金の配当又は利益の配当について適用する。
<sup>suppl-4181-10/art-43/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 67, paragraph (4) of the New Corporation Tax Act apply to dividends of surplus or dividends of profits whose record date for payment falls within a business year ending on or after the Companies Act Effective Date.
<sup>machine translation, not official</sup>

**第二項**  施行日以後に開始し、かつ、会社法施行日前に終了した事業年度における旧法人税法第六十七条第二項に規定する債務の確定していない賞与の額は、新法人税法第六十七条第三項に規定する留保した金額に含まれるものとする。
<sup>suppl-4181-10/art-43/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of bonuses for which the obligation has not been determined prescribed in Article 67, paragraph (2) of the Former Corporation Tax Act in a business year that commenced on or after the Effective Date and ended before the Companies Act Effective Date is to be included in the retained amount prescribed in Article 67, paragraph (3) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第四十四条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条第八項及び第十一項の規定は、会社法施行日以後の日をその支払に係る基準日とするこれらの規定に規定する配当等の額がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧法人税法第六十九条第八項及び第十一項に規定する配当等の額がある場合については、なお従前の例による。
<sup>suppl-4181-10/art-44/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraphs (8) and (11) of the New Corporation Tax Act apply in the case where there is an amount of dividends, etc. prescribed in those provisions whose record date for payment is a date on or after the Companies Act Effective Date, and in the case where there is an amount of dividends, etc. prescribed in Article 69, paragraphs (8) and (11) of the Former Corporation Tax Act whose record date for payment is a date before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十五条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-45 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の四第二項の規定は、連結法人が受ける会社法施行日以後の日を同項に規定する基準日とする同項に規定する配当等の額について適用し、連結法人が受けたその計算の基礎となった期間の末日が会社法施行日前である旧法人税法第八十一条の四第二項に規定する配当等の額については、なお従前の例による。
<sup>suppl-4181-10/art-45/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-4, paragraph (2) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a consolidated corporation receives whose record date prescribed in that paragraph is a date on or after the Companies Act Effective Date, and with regard to the amount of dividends, etc. prescribed in Article 81-4, paragraph (2) of the Former Corporation Tax Act that a consolidated corporation received for which the last day of the period used as the basis of the calculation is before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十六条（連結事業年度における寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-46 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結法人の会社法施行日前に終了した連結事業年度において支出した旧法人税法第八十一条の六第一項に規定する寄附金の額について同項に規定する経理をしたものについては、なお従前の例による。
<sup>suppl-4181-10/art-46/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of contributions or donations prescribed in Article 81-6, paragraph (1) of the Former Corporation Tax Act that a consolidated corporation paid in a consolidated business year that ended before the Companies Act Effective Date and for which it carried out the accounting treatment prescribed in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  連結法人が施行日から会社法施行日の前日までの間に終了する連結事業年度において旧法人税法第八十一条の六第三項に規定する寄附金の額を支出する場合における同項の規定の適用については、同項中「連結個別資本等の金額」とあるのは、「連結個別資本金等の額」とする。
<sup>suppl-4181-10/art-46/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 81-6, paragraph (3) of the Former Corporation Tax Act in the case where a consolidated corporation pays the amount of contributions or donations prescribed in that paragraph in a consolidated business year ending during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of consolidated individual capital, etc." in that paragraph is deemed to be replaced with "amount of consolidated individual stated capital, etc.".
<sup>machine translation, not official</sup>

### 第四十七条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-47 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九第二項第二号の規定は、同項の連結子法人が平成十八年十月一日以後に行う適格株式移転に該当しない株式移転に係る株式移転完全子法人である場合における当該株式移転の日の属する事業年度又は連結事業年度前の各事業年度又は各連結事業年度において生じた同号に定める欠損金額又は連結欠損金個別帰属額について適用し、旧法人税法第八十一条の九第二項の連結子法人が平成十八年十月一日前に行った株式移転に係る同項第二号に規定する完全子会社である場合における当該株式移転の日の属する事業年度又は連結事業年度前の各事業年度又は各連結事業年度において生じた同号に定める欠損金額又は連結欠損金個別帰属額については、なお従前の例による。
<sup>suppl-4181-10/art-47/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9, paragraph (2), item (ii) of the New Corporation Tax Act apply to net operating losses or individually attributed amounts of consolidated losses specified in that item that arose in each business year or each consolidated business year prior to the business year or consolidated business year that includes the date of a share transfer, in the case where the consolidated subsidiary corporation referred to in that paragraph is a wholly owned subsidiary corporation in a share transfer pertaining to a share transfer that does not fall under a qualified share transfer and that it carries out on or after October 1, 2006, and with regard to net operating losses or individually attributed amounts of consolidated losses specified in item (ii) of that paragraph that arose in each business year or each consolidated business year prior to the business year or consolidated business year that includes the date of a share transfer, in the case where the consolidated subsidiary corporation referred to in Article 81-9, paragraph (2) of the Former Corporation Tax Act is a wholly owned subsidiary company prescribed in item (ii) of that paragraph pertaining to a share transfer that it carried out before October 1, 2006, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  会社法施行日から平成十八年九月三十日までの間に株式移転により設立される法人に係る旧法人税法第八十一条の九の規定の適用については、同条第二項第二号中「商法第三百五十二条第一項（株式交換）に規定する完全子会社」とあるのは「会社法第七百七十三条第一項第五号（株式移転計画）に規定する株式移転完全子会社」と、「完全親会社」とあるのは「同項第一号に規定する株式移転設立完全親会社」とする。
<sup>suppl-4181-10/art-47/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 81-9 of the Former Corporation Tax Act to a corporation incorporated through a share transfer during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owned subsidiary company prescribed in Article 352, paragraph (1) (Share Exchange) of the Commercial Code" in paragraph (2), item (ii) of that Article is deemed to be replaced with "wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) (Share Transfer Plans) of the Companies Act", and the phrase "wholly owning parent company" is deemed to be replaced with "wholly owning parent company incorporated in share transfer prescribed in item (i) of that paragraph".
<sup>machine translation, not official</sup>

### 第四十八条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of the Carryover of Consolidated Losses of a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-48 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九の二の規定は、連結法人が施行日以後に同条第一項に規定する他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額について適用する。
<sup>suppl-4181-10/art-48/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9-2 of the New Corporation Tax Act apply to consolidated net operating losses prescribed in paragraph (1) of that Article that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph, in the case where, on or after the Effective Date, a consolidated corporation comes to have with another person prescribed in that paragraph a specified controlling interest prescribed in that paragraph held by that other person.
<sup>machine translation, not official</sup>

### 第四十九条（連結法人間取引の損益の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-49 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十第一項の規定は、連結法人が施行日以後に同項に規定する譲渡損益調整資産を譲渡する場合について適用し、連結法人が施行日前に旧法人税法第八十一条の十第一項に規定する譲渡損益調整資産を譲渡した場合については、なお従前の例による。
<sup>suppl-4181-10/art-49/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-10, paragraph (1) of the New Corporation Tax Act apply in the case where a consolidated corporation transfers assets for capital gain or loss adjustment prescribed in that paragraph on or after the Effective Date, and in the case where a consolidated corporation transferred assets for capital gain or loss adjustment prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  連結法人が施行日の前日において旧法人税法第八十一条の十第二項に規定する譲渡損益調整資産（自己の株式又は出資に限る。）を有していた場合には、当該譲渡損益調整資産につき施行日において同項の事由が生じたものとみなして、同項の規定を適用する。
<sup>suppl-4181-10/art-49/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a consolidated corporation held, on the day preceding the Effective Date, assets for capital gain or loss adjustment prescribed in Article 81-10, paragraph (2) of the Former Corporation Tax Act (limited to the shares or capital contributions that the corporation holds in itself), the provisions of that paragraph apply by deeming that the ground referred to in that paragraph arose with regard to those assets for capital gain or loss adjustment on the Effective Date.
<sup>machine translation, not official</sup>

### 第五十条（各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-50 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十二第一項から第三項までの規定は、これらの規定に規定する連結親法人の連結親法人事業年度（新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条及び次条において同じ。）が平成十九年一月一日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十二第一項から第三項までに規定する連結親法人の連結親法人事業年度が同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-50/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-12, paragraphs (1) through (3) of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation prescribed in those provisions (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article and the following Article) commences on or after January 1, 2007, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation prescribed in Article 81-12, paragraphs (1) through (3) of the Former Corporation Tax Act commenced before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五十一条（連結特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Consolidated Specific Family Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十三の規定は、同条第一項の連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十三第一項の連結法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-51/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-13 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in paragraph (1) of that Article commences on or after the Effective Date, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in Article 81-13, paragraph (1) of the Former Corporation Tax Act commenced before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第八十一条の十三第三項の規定は、会社法施行日以後に終了する連結事業年度にその支払に係る基準日がある剰余金の配当又は利益の配当について適用する。
<sup>suppl-4181-10/art-51/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-13, paragraph (3) of the New Corporation Tax Act apply to dividends of surplus or dividends of profits whose record date for payment falls within a consolidated business year ending on or after the Companies Act Effective Date.
<sup>machine translation, not official</sup>

**第三項**  施行日以後に開始し、かつ、会社法施行日前に終了した連結事業年度における旧法人税法第八十一条の十三第二項に規定する債務の確定していない賞与の額は、新法人税法第八十一条の十三第二項に規定する留保した金額に含まれるものとする。
<sup>suppl-4181-10/art-51/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of bonuses for which the obligation has not been determined prescribed in Article 81-13, paragraph (2) of the Former Corporation Tax Act in a consolidated business year that commenced on or after the Effective Date and ended before the Companies Act Effective Date is to be included in the retained amount prescribed in Article 81-13, paragraph (2) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第五十二条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-52 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十五第八項及び第十一項の規定は、会社法施行日以後の日をその支払に係る基準日とするこれらの規定に規定する配当等の額がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧法人税法第八十一条の十五第八項及び第十一項に規定する配当等の額がある場合については、なお従前の例による。
<sup>suppl-4181-10/art-52/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15, paragraphs (8) and (11) of the New Corporation Tax Act apply in the case where there is an amount of dividends, etc. prescribed in those provisions whose record date for payment is a date on or after the Companies Act Effective Date, and in the case where there is an amount of dividends, etc. prescribed in Article 81-15, paragraphs (8) and (11) of the Former Corporation Tax Act whose record date for payment is a date before the Companies Act Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五十三条（特定信託の各計算期間の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Calculation Period of a Specified Trust
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-53 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十二条の四の規定は、特定信託の受託者である法人の平成十九年一月一日以後に開始する計算期間の所得に対する法人税について適用し、特定信託の受託者である法人の同日前に開始した計算期間の所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-53/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 82-4 of the New Corporation Tax Act apply to corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust commencing on or after January 1, 2007, and with regard to corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五十四条（解散の場合の清算所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Liquidation Income in a Dissolution
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-54 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第九十九条第一項及び第二項並びに第百二条第一項の規定は、法人の平成十九年一月一日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前の解散による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-54/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 99, paragraphs (1) and (2) and Article 102, paragraph (1) of the New Corporation Tax Act apply to corporation tax on liquidation income resulting from the dissolution of a corporation (excluding dissolution due to a merger; the same applies hereinafter in this Article) on or after January 1, 2007 (including corporation tax on income for a business year in liquidation of a corporation that is subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on liquidation income resulting from the dissolution of a corporation before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五十五条（同族会社等の行為又は計算の否認等に関する経過措置） — Transitional Measures Concerning Denial of Acts or Calculation by Family Companies, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-55 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十二条第三項の規定は、法人が施行日以後に行う行為又は計算について適用する。
<sup>suppl-4181-10/art-55/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 132, paragraph (3) of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第百三十二条の二の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
<sup>suppl-4181-10/art-55/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after October 1, 2006, and with regard to acts or calculations carried out by a corporation before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五十六条（外国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year of Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-56 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十三条第一項から第三項までの規定は、外国法人の平成十九年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-56/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 143, paragraphs (1) through (3) of the New Corporation Tax Act apply to corporation tax on income for business years of a foreign corporation commencing on or after January 1, 2007, and with regard to corporation tax on income for business years of a foreign corporation that commenced before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五十七条（外国法人に係る特定信託の各計算期間の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Calculation Period of a Specified Trust Pertaining to a Foreign Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-57 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十五条の四の規定は、特定信託の受託者である外国法人の平成十九年一月一日以後に開始する計算期間の所得に対する法人税について適用し、特定信託の受託者である外国法人の同日前に開始した計算期間の所得に対する法人税については、なお従前の例による。
<sup>suppl-4181-10/art-57/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 145-4 of the New Corporation Tax Act apply to corporation tax on income for calculation periods of a foreign corporation that is the trustee of a specified trust commencing on or after January 1, 2007, and with regard to corporation tax on income for calculation periods of a foreign corporation that is the trustee of a specified trust that commenced before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五十八条（申告書の公示に関する経過措置） — Transitional Measures Concerning Public Notice of Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-58 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前に税務署長が旧法人税法第百五十二条の規定により行った公示については、なお従前の例による。
<sup>suppl-4181-10/art-58/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to public notices given by a district director pursuant to the provisions of Article 152 of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二百十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-211 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4181-10/art-211/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二百十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-212 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4181-10/art-212/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一八年六月二一日法律第八三号
<sup>suppl-4181-83 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-83/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十八年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4181-83/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items, respectively:
<sup>machine translation, not official</sup>

  **一**  第十条並びに附則第四条、第三十三条から第三十六条まで、第五十二条第一項及び第二項、第百五条、第百二十四条並びに第百三十一条から第百三十三条までの規定　公布の日
  <sup>suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 10, and Article 4, Articles 33 through 36, Article 52, paragraphs (1) and (2), Article 105, Article 124 and Articles 131 through 133 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二から四まで**  略
  <sup>suppl-4181-83/art-1/par-1/item-2-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  第四条、第八条及び第二十五条並びに附則第十六条、第十七条、第十八条第一項及び第二項、第十九条から第三十一条まで、第八十条、第八十二条、第八十八条、第九十二条、第百一条、第百四条、第百七条、第百八条、第百十五条、第百十六条、第百十八条、第百二十一条並びに第百二十九条の規定　平成二十年十月一日
  <sup>suppl-4181-83/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Articles 4, 8 and 25, and Articles 16 and 17, Article 18, paragraphs (1) and (2), Articles 19 through 31, and Articles 80, 82, 88, 92, 101, 104, 107, 108, 115, 116, 118, 121 and 129 of the Supplementary Provisions: October 1, 2008.
  <sup>machine translation, not official</sup>

### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-83/art-131 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定については、当該各規定。以下同じ。）の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為並びにこの法律の施行後前条第一項の規定によりなおその効力を有するものとされる同項に規定する法律の規定の失効前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4181-83/art-131/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, each of those provisions; the same applies hereinafter) comes into effect, to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, and to acts committed after this Act comes into effect but before the provisions of the Acts prescribed in paragraph (1) of the preceding Article, which are to remain in force pursuant to the provisions of that paragraph, cease to be effective, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十二条（処分、手続等に関する経過措置） — Transitional Measures for Dispositions, Procedures, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-83/art-132 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
<sup>suppl-4181-83/art-132/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行前に改正前のそれぞれの法律の規定により届出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、この法律及びこれに基づく命令に別段の定めがあるものを除き、これを、改正後のそれぞれの法律中の相当の規定により手続がされていないものとみなして、改正後のそれぞれの法律の規定を適用する。
<sup>suppl-4181-83/art-132/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to matters for which a notification or other procedure must be carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment and for which that procedure has not been carried out before the date on which this Act comes into effect, the provisions of each Act as amended apply by deeming the procedure not to have been carried out pursuant to the equivalent provisions of each Act as amended, unless otherwise provided for in this Act or orders based on it.
<sup>machine translation, not official</sup>

### 第百三十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-83/art-133 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第三条から前条までに規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4181-83/art-133/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一九年三月三〇日法律第六号
<sup>suppl-4191-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4191-6/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成十九年五月一日
  <sup>suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: May 1, 2007
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の八の改正規定、同条第十二号の十一の改正規定、同条第十二号の十六の改正規定（同号ロ（１）に係る部分を除く。）、同法第五十七条の改正規定、同法第五十八条の改正規定、同法第六十一条の二第二項の改正規定、同条第四項の改正規定、同条第五項の改正規定、同条第六項の改正規定、同条第十五項を同条第二十項とし、同項の次に二項を加える改正規定（第二十二項に係る部分に限る。）、同条第八項の改正規定（同項を同条第十一項とする部分を除く。）、同条第七項の改正規定、同項を同条第九項とし、同項の次に一項を加える改正規定（同条第七項を同条第九項とする部分を除く。）、同条第六項の次に二項を加える改正規定、同法第六十一条の十一第一項の改正規定、同法第六十一条の十二第一項第二号の改正規定、同法第六十二条の二の改正規定、同法第六十二条の七の改正規定（同条第七項を同条第八項とし、同条第六項の次に一項を加える部分に限る。）、同法第七十二条の改正規定（同条第三項に係る部分に限る。）、同法第百二条第二項の改正規定（「及び第四款」を「、第四款及び第七款」に改める部分を除く。）及び同法第百三十二条の二の改正規定並びに附則第三十三条第一項、第三十六条、第三十八条から第四十一条まで及び第四十七条の規定
    <sup>suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 2, item (xii)-8 of the Corporation Tax Act, the provisions amending item (xii)-11 of that Article, the provisions amending item (xii)-16 of that Article (excluding the part pertaining to (b), (1) of that item), the provisions amending Article 57 of that Act, the provisions amending Article 58 of that Act, the provisions amending Article 61-2, paragraph (2) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article, the provisions amending paragraph (6) of that Article, the provisions renumbering paragraph (15) of that Article as paragraph (20) of that Article and adding two paragraphs after that paragraph (limited to the part pertaining to paragraph (22)), the provisions amending paragraph (8) of that Article (excluding the part renumbering that paragraph as paragraph (11) of that Article), the provisions amending paragraph (7) of that Article, the provisions renumbering that paragraph as paragraph (9) of that Article and adding one paragraph after that paragraph (excluding the part renumbering paragraph (7) of that Article as paragraph (9) of that Article), the provisions adding two paragraphs after paragraph (6) of that Article, the provisions amending Article 61-11, paragraph (1) of that Act, the provisions amending Article 61-12, paragraph (1), item (ii) of that Act, the provisions amending Article 62-2 of that Act, the provisions amending Article 62-7 of that Act (limited to the part renumbering paragraph (7) of that Article as paragraph (8) of that Article and adding one paragraph after paragraph (6) of that Article), the provisions amending Article 72 of that Act (limited to the part pertaining to paragraph (3) of that Article), the provisions amending Article 102, paragraph (2) of that Act (excluding the part replacing "and Subsection 4" with ", Subsection 4 and Subsection 7") and the provisions amending Article 132-2 of that Act, and the provisions of Article 33, paragraph (1), Article 36, Articles 38 through 41 and Article 47 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **二から五まで**  略
  <sup>suppl-4191-6/art-1/par-1/item-2-to-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十年四月一日
  <sup>suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2008
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第四十七条第一項の改正規定、同法第四十八条の改正規定、同法第六十三条の改正規定、同法第二編第一章第一節中第七款の次に二款を加える改正規定（第八款に係る部分に限る。）及び同法第百二条第二項の改正規定（「及び第四款」を「、第四款及び第七款」に改める部分に限る。）並びに附則第三十五条、第四十三条及び第四十四条の規定
    <sup>suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 47, paragraph (1) of the Corporation Tax Act, the provisions amending Article 48 of that Act, the provisions amending Article 63 of that Act, the provisions adding two Subsections after Subsection 7 in Part II, Chapter I, Section 1 of that Act (limited to the part pertaining to Subsection 8) and the provisions amending Article 102, paragraph (2) of that Act (limited to the part replacing "and Subsection 4" with ", Subsection 4 and Subsection 7"), and the provisions of Articles 35, 43 and 44 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　信託法（平成十八年法律第百八号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法の目次の改正規定（「（第六十一条）」を「（第六十条の三）」に、「第一目　有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）」を「／第一目　短期売買商品の譲渡損益及び時価評価損益（第六十一条）／第一目の二　有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）／」に改める部分を除く。）、同法第二条第十九号の改正規定、同条第二十六号の改正規定（「同条第二十八項」を「同条第二十二項」に改める部分を除く。）、同条第二十七号を削り、同条第二十八号を同条第二十七号とし、同条第二十九号を同条第二十八号とし、同号の次に一号を加える改正規定、同条第二十九号の二の改正規定、同条第二十九号の三、第三十一号の四及び第三十二号を削り、同条第三十一号の三を同条第三十二号とする改正規定、同条第三十三号及び第三十四号の改正規定、同条第四十号の改正規定、同条第四十一号の改正規定、同法第四条（見出しを含む。）の改正規定、同法第一編第二章の二の次に一章を加える改正規定、同法第七条の二を削る改正規定、同法第八条の改正規定、同法第十条の二を削る改正規定、同法第十条の三の改正規定、同編第三章中同条を第十条の二とする改正規定、同法第十二条の改正規定、同法第十五条の三を削る改正規定、同法第十七条の次に一条を加える改正規定、同法第十八条第一項の改正規定、同法第二編の編名の改正規定、同法第二十三条第一項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同法第三十七条第六項の改正規定、同法第三十八条第二項第一号の改正規定、同法第三十九条第二項の改正規定、同法第五十四条第一項の改正規定、同法第六十一条の二第十一項を同条第十四項とし、同項の次に二項を加える改正規定（同条第十一項を同条第十四項とする部分を除く。）、同編第一章第一節中第八款を第十款とし、第七款の次に二款を加える改正規定（第八款に係る部分を除く。）、同法第六十六条に一項を加える改正規定、同法第七十二条の改正規定（同条第三項に係る部分を除く。）、同法第八十一条の三第一項の改正規定、同法第八十一条の十二に一項を加える改正規定、同編第一章の三を削る改正規定、同法第九十二条の改正規定、同法第百二十一条の改正規定、同法第百二十二条第三項及び第四項を削る改正規定、同法第百二十三条の改正規定、同法第百二十四条の改正規定、同法第百二十五条第二項及び第三項を削る改正規定、同法第百二十六条の改正規定、同法第百二十七条の改正規定、同法第百二十八条第二項を削る改正規定、同法第百三十四条の三及び第百三十四条の四を削る改正規定、同法第三編の編名の改正規定、同法第百三十八条第五号ロの改正規定、同法第百四十二条の改正規定、同法第百四十三条に一項を加える改正規定、同編第二章の二を削る改正規定、同編第三章第一節中第百四十五条の九を第百四十五条の二とし、第百四十五条の十を第百四十五条の三とする改正規定、同章第二節中第百四十五条の十一を第百四十五条の四とする改正規定、同法第百四十五条の十二の改正規定、同章第三節中同条を第百四十五条の五とする改正規定、同法第百四十六条第一項の改正規定、同法第百四十七条の改正規定、同法第百四十八条に一項を加える改正規定、同法第百四十八条の二を削る改正規定、同法第百四十九条に一項を加える改正規定、同条の次に一条を加える改正規定、同法第百五十一条の改正規定、同法第百五十二条の改正規定、同法第百五十九条第一項の改正規定、同法第百六十条の改正規定、同法第百六十一条の改正規定、同法第百六十二条第一号の改正規定、同法第百六十四条第一項の改正規定、同法附則第十九条の次に一条を加える改正規定並びに同法附則第二十条第二項の改正規定並びに附則第三十四条、第四十八条、第百三十五条、第百三十六条及び第百四十一条の規定並びに附則第百五十四条中株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律（平成十六年法律第八十八号）附則第八十九条の改正規定
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    in Article 2, the provision amending the table of contents of the Corporation Tax Act (excluding the part changing "(Article 61)" to "(Article 60-3)" and "Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)" to "/Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading (Article 61)/Division 1-2 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)/"), the provision amending Article 2, item (xix) of that Act, the provision amending item (xxvi) of that Article (excluding the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision deleting item (xxvii) of that Article, renumbering item (xxviii) of that Article as item (xxvii) of that Article, renumbering item (xxix) of that Article as item (xxviii) of that Article and adding one item after that item, the provision amending item (xxix)-2 of that Article, the provision deleting items (xxix)-3, (xxxi)-4 and (xxxii) of that Article and renumbering item (xxxi)-3 of that Article as item (xxxii) of that Article, the provision amending items (xxxiii) and (xxxiv) of that Article, the provision amending item (xl) of that Article, the provision amending item (xli) of that Article, the provision amending Article 4 of that Act (including its caption), the provision adding one Chapter after Part I, Chapter II-2 of that Act, the provision deleting Article 7-2 of that Act, the provision amending Article 8 of that Act, the provision deleting Article 10-2 of that Act, the provision amending Article 10-3 of that Act, the provision renumbering that Article as Article 10-2 in Chapter III of that Part, the provision amending Article 12 of that Act, the provision deleting Article 15-3 of that Act, the provision adding one Article after Article 17 of that Act, the provision amending Article 18, paragraph (1) of that Act, the provision amending the title of Part II of that Act, the provision amending Article 23, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial rights"), the provision amending Article 37, paragraph (6) of that Act, the provision amending Article 38, paragraph (2), item (i) of that Act, the provision amending Article 39, paragraph (2) of that Act, the provision amending Article 54, paragraph (1) of that Act, the provision renumbering Article 61-2, paragraph (11) of that Act as paragraph (14) of that Article and adding two paragraphs after that paragraph (excluding the part renumbering paragraph (11) of that Article as paragraph (14) of that Article), the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Chapter I, Section 1 of that Part (excluding the part concerning Subsection 8), the provision adding one paragraph to Article 66 of that Act, the provision amending Article 72 of that Act (excluding the part concerning paragraph (3) of that Article), the provision amending Article 81-3, paragraph (1) of that Act, the provision adding one paragraph to Article 81-12 of that Act, the provision deleting Chapter I-3 of that Part, the provision amending Article 92 of that Act, the provision amending Article 121 of that Act, the provision deleting Article 122, paragraphs (3) and (4) of that Act, the provision amending Article 123 of that Act, the provision amending Article 124 of that Act, the provision deleting Article 125, paragraphs (2) and (3) of that Act, the provision amending Article 126 of that Act, the provision amending Article 127 of that Act, the provision deleting Article 128, paragraph (2) of that Act, the provision deleting Articles 134-3 and 134-4 of that Act, the provision amending the title of Part III of that Act, the provision amending Article 138, item (v), (b) of that Act, the provision amending Article 142 of that Act, the provision adding one paragraph to Article 143 of that Act, the provision deleting Chapter II-2 of that Part, the provision renumbering Article 145-9 as Article 145-2 and Article 145-10 as Article 145-3 in Chapter III, Section 1 of that Part, the provision renumbering Article 145-11 as Article 145-4 in Section 2 of that Chapter, the provision amending Article 145-12 of that Act, the provision renumbering that Article as Article 145-5 in Section 3 of that Chapter, the provision amending Article 146, paragraph (1) of that Act, the provision amending Article 147 of that Act, the provision adding one paragraph to Article 148 of that Act, the provision deleting Article 148-2 of that Act, the provision adding one paragraph to Article 149 of that Act, the provision adding one Article after that Article, the provision amending Article 151 of that Act, the provision amending Article 152 of that Act, the provision amending Article 159, paragraph (1) of that Act, the provision amending Article 160 of that Act, the provision amending Article 161 of that Act, the provision amending Article 162, item (i) of that Act, the provision amending Article 164, paragraph (1) of that Act, the provision adding one Article after Article 19 of the Supplementary Provisions of that Act and the provision amending Article 20, paragraph (2) of the Supplementary Provisions of that Act, and the provisions of Articles 34, 48, 135, 136 and 141 of the Supplementary Provisions and, in Article 154 of the Supplementary Provisions, the provision amending Article 89 of the Supplementary Provisions of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc., etc. for Streamlining the Settlement of Transactions of Shares, etc. (Act No. 88 of 2004);
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第二十一号の改正規定、同条第二十六号の改正規定（「同条第二十八項」を「同条第二十二項」に改める部分に限る。）、同法第二十三条第一項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第二十四条第一項第四号の改正規定（「第六十一条の二第十一項第一号」を「第六十一条の二第十四項第一号」に改める部分を除く。）、同法第三十四条第一項第三号イの改正規定、同法第五十五条第四項第四号の改正規定、同法第六十一条の二第十五項の改正規定（同項を同条第二十項とする部分を除く。）、同法第六十一条の四第一項の改正規定（「証券取引法第二条第八項第四号」を「金融商品取引法第二条第八項第六号」に改める部分に限る。）、同法第八十一条の四第一項の改正規定及び同法別表第二第一号の表の改正規定（証券業協会の項を削り、投資者保護基金の項を次のように改める部分及び日本弁理士会の項の次に次のように加える部分（認可金融商品取引業協会に係る部分に限る。）に限る。）
    <sup>suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    in Article 2, the provision amending Article 2, item (xxi) of the Corporation Tax Act, the provision amending item (xxvi) of that Article (limited to the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision amending Article 23, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial rights"), the provision amending Article 24, paragraph (1), item (iv) of that Act (excluding the part changing "Article 61-2, paragraph (11), item (i)" to "Article 61-2, paragraph (14), item (i)"), the provision amending Article 34, paragraph (1), item (iii), (a) of that Act, the provision amending Article 55, paragraph (4), item (iv) of that Act, the provision amending Article 61-2, paragraph (15) of that Act (excluding the part renumbering that paragraph as paragraph (20) of that Article), the provision amending Article 61-4, paragraph (1) of that Act (limited to the part changing "Article 2, paragraph (8), item (iv) of the Securities and Exchange Act" to "Article 2, paragraph (8), item (vi) of the Financial Instruments and Exchange Act"), the provision amending Article 81-4, paragraph (1) of that Act and the provision amending the table of item (i) of Appended Table 2 of that Act (limited to the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows and the part adding the following after the row for the Japan Patent Attorneys Association (limited to the part concerning associations of authorized financial instruments firms));
    <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　貸金業の規制等に関する法律等の一部を改正する法律（平成十八年法律第百十五号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Regulation of Money Lending Business, etc. (Act No. 115 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4191-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第二第一号の表の改正規定（証券業協会の項を削り、投資者保護基金の項を次のように改める部分、日本弁理士会の項の次に次のように加える部分及び保険契約者保護機構の項の次に次のように加える部分を除く。）
    <sup>suppl-4191-6/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    in Article 2, the provision amending the table of item (i) of Appended Table 2 of the Corporation Tax Act (excluding the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows, the part adding the following after the row for the Japan Patent Attorneys Association and the part adding the following after the row for insurance policyholders' protection corporations).
    <sup>machine translation, not official</sup>

### 第三十二条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第七号ロに掲げる改正規定を除く。）による改正後の法人税法（以下附則第四十七条までにおいて「新法人税法」という。）の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税及び法人の施行日前の解散による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4191-6/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions set forth in Article 1, item (vii), (b) of the Supplementary Provisions) (hereinafter referred to as the "New Corporation Tax Act" up to Article 47 of the Supplementary Provisions) apply to corporation tax on income for business years of a corporation starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust starting on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger; hereinafter the same applies in this Article) of a corporation on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets; hereinafter the same applies in this Article), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that started before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十三条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の八、第十二号の十一及び第十二号の十六（同号ロ（１）に係る部分を除く。）の規定は、平成十九年五月一日以後に行われる合併、分割又は株式交換について適用し、同日前に行われた合併、分割又は株式交換については、なお従前の例による。
<sup>suppl-4191-6/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, items (xii)-8, (xii)-11 and (xii)-16 (excluding the part concerning (b), (1) of that item) of the New Corporation Tax Act apply to a merger, company split or share exchange carried out on or after May 1, 2007, and with regard to a merger, company split or share exchange carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第二条第十二号の十六（同号ロ（１）に係る部分に限る。）及び第十二号の十七の規定は、施行日以後に行われる株式交換又は株式移転について適用し、施行日前に行われた株式交換又は株式移転については、なお従前の例による。
<sup>suppl-4191-6/art-33/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xii)-16 (limited to the part concerning (b), (1) of that item) and item (xii)-17 of the New Corporation Tax Act apply to a share exchange or share transfer carried out on or after the Effective Date, and with regard to a share exchange or share transfer carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十四条（合同運用信託の定義等に関する経過措置） — Transitional Measures Concerning the Definition of Jointly Operated Trust, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定（附則第一条第七号ロに掲げる改正規定に限る。）による改正後の法人税法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律（令和六年法律第三十号）附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
<sup>suppl-4191-6/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (vii), (b) of the Supplementary Provisions) apply to a trust that takes effect on or after the Effective Date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including a new-law trust), and with regard to a trust that took effect before the Effective Date of the Trust Act (for a trust created by will, including one for which the will was made before the Effective Date of the Trust Act, and excluding a new-law trust and a trust that has received the authorization for transition prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024)), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、第二条の規定による改正前の法人税法（以下附則第四十八条までにおいて「旧法人税法」という。）第十二条第一項ただし書に規定する信託を除く。以下この項において「旧信託」という。）が信託法施行日以後に法人課税信託に該当することとなった場合には、当該旧信託を第二条の規定による改正後の法人税法第四条の七第九号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。
<sup>suppl-4191-6/art-34/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a trust that took effect before the Effective Date of the Trust Act (for a trust created by will, including one for which the will was made before the Effective Date of the Trust Act, and excluding a trust prescribed in the proviso to Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 48 of the Supplementary Provisions); hereinafter referred to as an "old trust" in this paragraph) comes to fall under the category of a trust subject to corporate taxation on or after the Effective Date of the Trust Act, the provisions of Article 4-7, item (ix) of the Corporation Tax Act as amended by the provisions of Article 2 apply by deeming the old trust to be a trust for which a beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities included in its trust property.
<sup>machine translation, not official</sup>

### 第三十五条（保険金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with Insurance Monies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第四十七条第一項の規定は、法人が平成二十年四月一日以後に締結する同項に規定するリース取引に係る契約について適用し、法人が同日前に締結した旧法人税法第四十七条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
<sup>suppl-4191-6/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 47, paragraph (1) of the New Corporation Tax Act apply to a contract pertaining to a lease transaction prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract pertaining to the leasing of substituted assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act that a corporation concluded before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十六条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses, etc. in a Business Year When a Blue Return Has Been Filed
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条第十項の規定は、法人が平成十九年五月一日以後に当該法人を同項第一号に規定する合併法人等とする同号に規定する適格合併等を行う場合の同号に掲げる未処理欠損金額及び法人が同日以後に当該法人を合併法人又は分割承継法人とする同項第二号に規定する適格合併又は適格分割を行う場合の同号に掲げる欠損金額について適用する。
<sup>suppl-4191-6/art-36/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57, paragraph (10) of the New Corporation Tax Act apply to the amount of unappropriated loss listed in item (i) of that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that item with itself as the acquiring corporation, etc. prescribed in that item, and to the net operating loss listed in item (ii) of that paragraph in the case where a corporation effects, on or after that date, a qualified merger or qualified company split prescribed in that item with itself as the acquiring corporation or succeeding corporation in a company split.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第五十八条第五項の規定は、法人が平成十九年五月一日以後に当該法人を同項に規定する合併法人等とする同項に規定する適格合併等を行う場合の同項に規定する未処理災害損失欠損金額について適用する。
<sup>suppl-4191-6/art-36/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 58, paragraph (5) of the New Corporation Tax Act apply to the amount of unappropriated loss caused by a disaster prescribed in that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that paragraph with itself as the acquiring corporation, etc. prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第三十七条（短期売買商品の譲渡損益の計上時期に関する経過措置） — Transitional Measures Concerning the Timing of Recording Capital Gain or Loss on Commodities for Short-Term Trading
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が改正事業年度（施行日以後最初に開始する事業年度をいう。以下この条において同じ。）前の事業年度において新法人税法第六十一条第一項に規定する短期売買商品の譲渡に係る契約をし、かつ、改正事業年度以後の事業年度においてその短期売買商品の引渡しをする場合におけるその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額は、同項の規定にかかわらず、その引渡しの日の属する事業年度の益金の額又は損金の額に算入する。ただし、改正事業年度前の事業年度においてその譲渡に係る契約をし、かつ、その契約をした日の属する事業年度においてその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額に相当する金額を益金の額又は損金の額に算入したものについては、この限りでない。
<sup>suppl-4191-6/art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation concluded a contract for the transfer of commodities for short-term trading prescribed in Article 61, paragraph (1) of the New Corporation Tax Act in a business year prior to the business year of the amendment (meaning the first business year starting on or after the Effective Date; hereinafter the same applies in this Article) and delivers those commodities for short-term trading in a business year on or after the business year of the amendment, the capital gain or capital loss prescribed in that paragraph pertaining to the transfer is included in the amount of gross profit or the amount of deductible expenses for the business year containing the date of the delivery, notwithstanding the provisions of that paragraph; provided, however, that this does not apply to a transfer for which the corporation concluded the contract in a business year prior to the business year of the amendment and included the amount equivalent to the capital gain or capital loss prescribed in that paragraph pertaining to the transfer in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which the contract was concluded.
<sup>machine translation, not official</sup>

### 第三十八条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の二第二項、第四項及び第九項の規定は、平成十九年五月一日以後に合併、分割型分割又は株式交換が行われる場合について適用し、同日前に合併、分割型分割又は株式交換が行われた場合については、なお従前の例による。
<sup>suppl-4191-6/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraphs (2), (4) and (9) of the New Corporation Tax Act apply in the case where a merger, company split by split-off or share exchange is effected on or after May 1, 2007, and with regard to the case where a merger, company split by split-off or share exchange was effected before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十一条の二第五項及び第六項の規定は、法人が平成十九年五月一日以後に行う適格合併又は適格分割型分割について適用し、法人が同日前に行った適格合併又は適格分割型分割については、なお従前の例による。
<sup>suppl-4191-6/art-38/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraphs (5) and (6) of the New Corporation Tax Act apply to a qualified merger or Qualified Company Split by Split-Off that a corporation effects on or after May 1, 2007, and with regard to a qualified merger or Qualified Company Split by Split-Off that a corporation effected before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第六十一条の二第七項、第八項及び第十項の規定は、法人が平成十九年五月一日以後に行う適格合併、適格分割又は適格株式交換について適用する。
<sup>suppl-4191-6/art-38/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraphs (7), (8) and (10) of the New Corporation Tax Act apply to a qualified merger, qualified company split or qualified share exchange that a corporation effects on or after May 1, 2007.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第六十一条の二第二十二項の規定は、法人が平成十九年五月一日以後に行う合併、分割又は株式交換について適用する。
<sup>suppl-4191-6/art-38/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraph (22) of the New Corporation Tax Act apply to a merger, company split or share exchange that a corporation effects on or after May 1, 2007.
<sup>machine translation, not official</sup>

### 第三十九条（連結納税の開始等に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement, etc. of Consolidated Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の十一第一項第四号及び第六十一条の十二第一項第二号の規定は、平成十九年五月一日以後に行われる適格株式交換に係るこれらの規定に掲げる法人について適用し、同日前に行われた適格株式交換に係る旧法人税法第六十一条の十一第一項第四号及び第六十一条の十二第一項第二号に掲げる法人については、なお従前の例による。
<sup>suppl-4191-6/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-11, paragraph (1), item (iv) and Article 61-12, paragraph (1), item (ii) of the New Corporation Tax Act apply to the corporations listed in those provisions pertaining to a qualified share exchange carried out on or after May 1, 2007, and with regard to the corporations listed in Article 61-11, paragraph (1), item (iv) and Article 61-12, paragraph (1), item (ii) of the Former Corporation Tax Act pertaining to a qualified share exchange carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十条（適格合併及び適格分割型分割による資産等の帳簿価額の引継ぎに関する経過措置） — Transitional Measures Concerning Succession of Assets at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の二第二項及び第三項の規定は、法人が平成十九年五月一日以後に行う適格合併又は適格分割型分割について適用し、法人が同日前に行った適格合併又は適格分割型分割については、なお従前の例による。
<sup>suppl-4191-6/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-2, paragraphs (2) and (3) of the New Corporation Tax Act apply to a qualified merger or Qualified Company Split by Split-Off that a corporation effects on or after May 1, 2007, and with regard to a qualified merger or Qualified Company Split by Split-Off that a corporation effected before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の七第七項の規定は、法人が平成十九年五月一日以後に同項に規定する特定適格合併等を行う場合について適用する。
<sup>suppl-4191-6/art-41/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-7, paragraph (7) of the New Corporation Tax Act apply in the case where a corporation effects a specific qualified merger, etc. prescribed in that paragraph on or after May 1, 2007.
<sup>machine translation, not official</sup>

### 第四十二条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of an Adjustment Account for Assets Transferred as a Result of a Non-qualified Merger
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の八第四項、第六項及び第七項の規定は、法人が施行日以後に行う自己を被合併法人とする合併について適用し、法人が施行日前に行った自己を被合併法人とする合併については、なお従前の例による。
<sup>suppl-4191-6/art-42/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-8, paragraphs (4), (6) and (7) of the New Corporation Tax Act apply to a merger that a corporation effects on or after the Effective Date with itself as the acquired corporation, and with regard to a merger that a corporation effected before the Effective Date with itself as the acquired corporation, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十三条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-43 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十三条の規定は、平成二十年四月一日以後に締結される契約に係る同条第六項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額並びに同日以後に締結される契約に係る同条第二項に規定するリース譲渡に係る収益の額及び費用の額について適用し、同日前に締結された契約に係る旧法人税法第六十三条第五項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額については、なお従前の例による。
<sup>suppl-4191-6/art-43/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 63 of the New Corporation Tax Act apply to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in paragraph (1) of that Article that fall under the category of long-term installment sales, etc. prescribed in paragraph (6) of that Article pertaining to a contract concluded on or after April 1, 2008, and to the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (2) of that Article pertaining to a contract concluded on or after that date, and with regard to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act that fall under the category of long-term installment sales, etc. prescribed in paragraph (5) of that Article pertaining to a contract concluded before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十四条（リース取引に係る所得の金額の計算に関する経過措置） — Transitional Measures for Calculation of the Amount of Income from Lease Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十四条の二の規定は、平成二十年四月一日以後に締結される契約に係る同条第三項に規定するリース取引について適用する。
<sup>suppl-4191-6/art-44/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-2 of the New Corporation Tax Act apply to a lease transaction prescribed in paragraph (3) of that Article pertaining to a contract concluded on or after April 1, 2008.
<sup>machine translation, not official</sup>

### 第四十五条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of Carryover of Consolidated Operating Loss of a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-45 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九の二第二項から第四項までの規定は、同条第二項に規定する欠損等連結法人である連結親法人が施行日以後に同項第一号に規定する適格合併等を行う場合における同号に規定する被合併法人等の新法人税法第八十一条の九第二項第三号イに規定する未処理欠損金額又は同号ロに掲げる連結欠損金個別帰属額、新法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する最初連結親法人事業年度開始の日が施行日以後の日である場合における当該連結親法人又は連結子法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた新法人税法第八十一条の九第二項第一号に規定する欠損金額又は同項第二号イに規定する欠損金額若しくは同号ロに掲げる連結欠損金個別帰属額及び新法人税法第八十一条の九の二第四項に規定する連結親法人が施行日以後に同項に規定する適格合併等を行う場合における同項に規定する非支配法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた新法人税法第八十一条の九第二項第三号イに規定する未処理欠損金額又は同号ロに掲げる連結欠損金個別帰属額について適用し、旧法人税法第八十一条の九の二第二項に規定する欠損等連結法人である連結親法人が施行日前に同項第一号に規定する適格合併等を行った場合における同号に規定する被合併法人等の旧法人税法第八十一条の九第二項第三号に定める欠損金額又は連結欠損金個別帰属額、旧法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する最初連結親法人事業年度開始の日が施行日前の日であった場合における当該連結親法人又は連結子法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた旧法人税法第八十一条の九第二項第一号又は第二号に定める欠損金額又は連結欠損金個別帰属額及び旧法人税法第八十一条の九の二第四項に規定する連結親法人が施行日前に同項に規定する適格合併等を行った場合における同項に規定する非支配法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた旧法人税法第八十一条の九第二項第三号に定める欠損金額又は連結欠損金個別帰属額については、なお従前の例による。
<sup>suppl-4191-6/art-45/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9-2, paragraphs (2) through (4) of the New Corporation Tax Act apply to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the New Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effects a qualified merger, etc. prescribed in item (i) of that paragraph on or after the Effective Date, to the net operating loss prescribed in Article 81-9, paragraph (2), item (i) of the New Corporation Tax Act, or the net operating loss prescribed in item (ii), (a) of that paragraph or the individually attributed amount of consolidated operating loss listed in (b) of that item, that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the New Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation falls on or after the Effective Date, and to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the New Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effects a qualified merger, etc. prescribed in that paragraph on or after the Effective Date, and with regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the Former Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effected a qualified merger, etc. prescribed in item (i) of that paragraph before the Effective Date, the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (i) or (ii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation fell before the Effective Date, and the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the Former Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effected a qualified merger, etc. prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十六条（連結特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Consolidated Specific Family Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-46 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十三の規定は、同条第一項の連結法人の新法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十三第一項の連結法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4191-6/art-46/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-13 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in paragraph (1) of that Article for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in Article 81-13, paragraph (1) of the Former Corporation Tax Act for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十七条（組織再編成に係る行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Organizational Restructuring
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-47 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十二条の二の規定は、法人が平成十九年五月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
<sup>suppl-4191-6/art-47/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations that a corporation performs on or after May 1, 2007, and with regard to acts or calculations that a corporation performed before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四十八条（国内源泉所得に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Domestic Source Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-48 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法第百三十八条第五号の規定は、信託法施行日以後に支払を受けるべき同号に規定する配当等について適用し、信託法施行日前に支払を受けるべき旧法人税法第百三十八条第五号に規定する配当等については、なお従前の例による。
<sup>suppl-4191-6/art-48/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 138, item (v) of the Corporation Tax Act as amended by the provisions of Article 2 apply to dividends, etc. prescribed in that item that are to be received on or after the Effective Date of the Trust Act, and with regard to dividends, etc. prescribed in Article 138, item (v) of the Former Corporation Tax Act that are to be received before the Effective Date of the Trust Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-157 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4191-6/art-157/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-158 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4191-6/art-158/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一九年五月二五日法律第五八号
<sup>suppl-4191-58 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-58/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十年十月一日から施行する。
<sup>suppl-4191-58/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2008.
<sup>machine translation, not official</sup>

### 第八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-58/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4191-58/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-58/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4191-58/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十条（調整規定） — Adjustment Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-58/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律及び株式会社商工組合中央金庫法（平成十九年法律第七十四号）、株式会社日本政策投資銀行法（平成十九年法律第八十五号）又は地方公営企業等金融機構法（平成十九年法律第六十四号）に同一の法律の規定についての改正規定がある場合において、当該改正規定が同一の日に施行されるときは、当該法律の規定は、株式会社商工組合中央金庫法、株式会社日本政策投資銀行法又は地方公営企業等金融機構法によってまず改正され、次いでこの法律によって改正されるものとする。
<sup>suppl-4191-58/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If this Act and the Shoko Chukin Bank Limited Act (Act No. 74 of 2007), the Act on Development Bank of Japan Inc. (Act No. 85 of 2007), or the Act on the Finance Organization for Local Public Enterprises (Act No. 64 of 2007) contain provisions amending the same provisions of a law, and those amending provisions come into effect on the same day, those provisions of the law are to be amended first by the Shoko Chukin Bank Limited Act, the Act on Development Bank of Japan Inc., or the Act on the Finance Organization for Local Public Enterprises, and then by this Act.
<sup>machine translation, not official</sup>

## 附　則 平成一九年五月三〇日法律第六四号
<sup>suppl-4191-64 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-64/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第四十六条及び第四十七条並びに附則第六条、第七条第四項、第五項及び第七項、同条第八項（同条第七項に関する部分に限る。）、第八条、第九条第六項、第七項、第十一項及び第十二項、第十一条、第十三条第五項、第十六条、第二十六条から第二十九条まで、第三十一条から第三十四条まで、第三十六条から第四十一条まで並びに第四十七条の規定は、平成二十年十月一日から施行する。
<sup>suppl-4191-64/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 46 and 47, and of Article 6, Article 7, paragraphs (4), (5), and (7), paragraph (8) of that Article (limited to the part concerning paragraph (7) of that Article), Article 8, Article 9, paragraphs (6), (7), (11), and (12), Article 11, Article 13, paragraph (5), Article 16, Articles 26 through 29, Articles 31 through 34, Articles 36 through 41, and Article 47 of the Supplementary Provisions come into effect on October 1, 2008.
<sup>machine translation, not official</sup>

## 附　則 平成一九年六月一日法律第七四号
<sup>suppl-4191-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-74/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4191-74/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  附則第三条から第二十二条まで、第二十五条から第三十条まで、第百一条及び第百二条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日
  <sup>suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Articles 3 through 22, Articles 25 through 30, Article 101, and Article 102 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
  <sup>machine translation, not official</sup>

### 第百条（処分等に関する経過措置） — Transitional Measures Concerning Dispositions and Other Matters
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-74/art-100 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
<sup>suppl-4191-74/art-100/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended.
<sup>machine translation, not official</sup>

### 第百一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-74/art-101 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4191-74/art-101/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-74/art-102 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4191-74/art-102/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一九年六月一三日法律第八二号
<sup>suppl-4191-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4191-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第二条並びに附則第七条、第八条、第十六条、第二十一条から第二十四条まで、第二十九条、第三十一条、第三十三条、第三十五条及び第三十七条の規定　平成二十年一月三十一日までの間において政令で定める日
  <sup>suppl-4191-82/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 2 and of Articles 7, 8, and 16, Articles 21 through 24, and Articles 29, 31, 33, 35, and 37 of the Supplementary Provisions: the date specified by Cabinet Order that falls on or before January 31, 2008;
  <sup>machine translation, not official</sup>

  **二**  第四条並びに附則第十四条、第十五条、第十七条、第二十五条から第二十八条まで、第三十条、第三十二条、第三十四条、第三十六条及び第三十八条の規定　平成二十年四月三十日までの間において政令で定める日
  <sup>suppl-4191-82/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 4 and of Articles 14, 15, and 17, Articles 25 through 28, and Articles 30, 32, 34, 36, and 38 of the Supplementary Provisions: the date specified by Cabinet Order that falls on or before April 30, 2008.
  <sup>machine translation, not official</sup>

## 附　則 平成一九年六月一三日法律第八五号
<sup>suppl-4191-85 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-85/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4191-85/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4191-85/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  附則第二十六条から第六十条まで及び第六十二条から第六十五条までの規定　平成二十年十月一日
  <sup>suppl-4191-85/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Articles 26 through 60 and Articles 62 through 65 of the Supplementary Provisions: October 1, 2008.
  <sup>machine translation, not official</sup>

## 附　則 平成一九年六月二七日法律第九九号
<sup>suppl-4191-99 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-99/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
<sup>suppl-4191-99/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

### 第二十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-99/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4191-99/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-99/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二条から第十九条まで及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4191-99/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Articles 2 through 19 and the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成一九年六月二七日法律第一〇〇号
<sup>suppl-4191-100 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-100/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4191-100/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第三十四条（国立国会図書館法等の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the National Diet Library Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-100/art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第三十一条及び附則第三十二条の規定による改正前の次に掲げる法律の規定は、旧法適用期間中は、なおその効力を有する。
<sup>suppl-4191-100/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the following Acts, as they stood prior to amendment by the provisions of Article 31 and Article 32 of the Supplementary Provisions, remain in force during the period of application of the former Act:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4191-100/art-34/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  法人税法別表第二第一号の表総合研究開発機構の項
  <sup>suppl-4191-100/art-34/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the row for the National Institute for Research Advancement in the table of item (i) of Appended Table 2 of the Corporation Tax Act.
  <sup>machine translation, not official</sup>

## 附　則 平成二〇年三月三一日法律第九号
<sup>suppl-4201-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-9/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十年四月一日から施行する。ただし、次条の規定は、所得税法等の一部を改正する法律（平成二十年法律第二十三号）の公布の日から施行する。
<sup>suppl-4201-9/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2008; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008).
<sup>machine translation, not official</sup>

## 附　則 平成二〇年四月三〇日法律第二三号
<sup>suppl-4201-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4201-23/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
  <sup>suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第十一条の改正規定、同法第七十八条（見出しを含む。）の改正規定、同法第八十七条第一項及び第百二十条第三項第一号の改正規定、同法第百六十一条第一号の二の改正規定並びに同法別表第一の改正規定（同表第一号の表沖縄振興開発金融公庫の項の前に次のように加える部分、同表商品先物取引協会の項に係る部分、同表日本土地家屋調査士会連合会の項の次に次のように加える部分及び同表農業協同組合連合会（医療法（昭和二十三年法律第二百五号）第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）の項に係る部分を除く。）並びに次条並びに附則第八条、第百六条、第百十条及び第百十二条から第百十六条までの規定
    <sup>suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 1 amending Article 11 of the Income Tax Act, amending Article 78 of that Act (including its heading), amending Article 87, paragraph (1) and Article 120, paragraph (3), item (i) of that Act, amending Article 161, item (i)-2 of that Act, and amending Appended Table I of that Act (excluding the part adding the following before the row for the Okinawa Development Finance Corporation in the table in item (i) of that Table, the part concerning the row for the Commodity Futures Association in that Table, the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations in that Table, and the part concerning the row for federations of agricultural cooperatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and the provisions of the following Article and of Articles 8, 106, and 110 and Articles 112 through 116 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第九号の次に一号を加える改正規定、同法第四条の改正規定、同法第九条に一項を加える改正規定、同法第十条の改正規定、同法第十条の二の改正規定、同法第十三条第二項第一号の改正規定（「内国法人である」を削る部分に限る。）、同項第二号の改正規定、同法第三十七条第三項第二号の改正規定、同条第四項の改正規定（同項中「、公益法人等」の下に「（別表第二に掲げる一般社団法人及び一般財団法人を除く。以下この項及び次項において同じ。）」を加える部分及び同項ただし書中「内国法人である」を削る部分に限る。）、同条第五項の改正規定、同法第三十八条第二項第一号の改正規定、同法第六十六条の改正規定、同法第百四十三条の改正規定、同法第百五十条第二項の改正規定（「である公益法人等又は人格のない社団等」を「（人格のない社団等に限る。）」に改める部分に限る。）、同法別表第一の改正規定（同表第一号の表日本中央競馬会の項の次に次のように加える部分を除く。）、同法別表第二の改正規定（同表第一号の表貸金業協会の項の前に次のように加える部分（医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項に係る部分に限る。）及び同表農業協同組合連合会（医療法（昭和二十三年法律第二百五号）第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）の項中「（昭和二十三年法律第二百五号）」を削る部分を除く。）及び法人税法別表第三の改正規定並びに附則第十条、第十一条、第十五条及び第二十一条の規定、附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第四条第二項、第四項及び第六項の改正規定並びに附則第九十七条、第百四条、第百五条、第百七条、第百八条及び第百十一条の規定
    <sup>suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 adding one item after Article 2, item (ix) of the Corporation Tax Act, amending Article 4 of that Act, adding one paragraph to Article 9 of that Act, amending Article 10 of that Act, amending Article 10-2 of that Act, amending Article 13, paragraph (2), item (i) of that Act (limited to the part deleting "that is a domestic corporation"), amending item (ii) of that paragraph, amending Article 37, paragraph (3), item (ii) of that Act, amending paragraph (4) of that Article (limited to the part adding "(excluding general incorporated associations and general incorporated foundations listed in Appended Table 2; hereinafter the same applies in this paragraph and the following paragraph)" after ", public interest corporations, etc." in that paragraph and the part deleting "that is a domestic corporation" in the proviso to that paragraph), amending paragraph (5) of that Article, amending Article 38, paragraph (2), item (i) of that Act, amending Article 66 of that Act, amending Article 143 of that Act, amending Article 150, paragraph (2) of that Act (limited to the part replacing "that is a public interest corporation, etc. or an association or foundation without juridical personality" with "(limited to an association or foundation without juridical personality)"), amending Appended Table 1 of that Act (excluding the part adding the following after the row for the Japan Racing Association in the table in item (i) of that Table), amending Appended Table 2 of that Act (excluding the part adding the following before the row for money lenders' associations in the table in item (i) of that Table (limited to the part concerning the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part deleting "(Act No. 205 of 1948)" in the row for federations of agricultural cooperatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and amending Appended Table 3 of the Corporation Tax Act, and the provisions of Articles 10, 11, 15, and 21 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 4, paragraphs (2), (4), and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., and the provisions of Articles 97, 104, 105, 107, 108, and 111 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　日本年金機構法（平成十九年法律第百九号）の施行の日
  <sup>suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Japan Pension Organization Act (Act No. 109 of 2007) comes into effect
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一第一号の表日本中央競馬会の項の次に次のように加える改正規定
    <sup>suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provision in Article 2 adding the following after the row for the Japan Racing Association in the table in item (i) of Appended Table 1 of the Corporation Tax Act.
    <sup>machine translation, not official</sup>

### 第九条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下附則第二十四条までにおいて「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第二十一条までにおいて同じ。）の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税及び法人の施行日以後の解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部の分配又は引渡しにより納付すべき法人税を含む。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税及び法人の施行日前の解散による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。）については、なお従前の例による。
<sup>suppl-4201-23/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 24 of the Supplementary Provisions) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies up to Article 21 of the Supplementary Provisions) starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; hereinafter the same applies in this Article) of a corporation on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution or delivery of residual assets), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（公益法人等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Public Interest Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正前の法人税法（以下附則第二十二条までにおいて「旧法人税法」という。）別表第二第一号の表に掲げる社団法人又は財団法人であって一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この条において「整備法」という。）第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたもの（以下この条においてそれぞれ「認可取消社団法人」又は「認可取消財団法人」という。）にあっては、新法人税法第二条第九号の二に規定する非営利型法人に該当するものに限る。）は、新法人税法第二条第六号に規定する公益法人等（以下附則第二十四条までにおいて「公益法人等」という。）とみなして、新法人税法その他法人税に関する法令の規定を適用する。
<sup>suppl-4201-23/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
An incorporated association or incorporated foundation listed in the table of item (i) of Appended Table 2 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 22 of the Supplementary Provisions) that continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to as the "Arrangement Act" in this Article) and that has not completed the registration under Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for one whose authorization under Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act (hereinafter referred to as an "incorporated association whose authorization was revoked" or an "incorporated foundation whose authorization was revoked", respectively, in this Article), limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) is deemed to be a public interest corporation, etc. prescribed in Article 2, item (vi) of the New Corporation Tax Act (hereinafter referred to as a "public interest corporation, etc." up to Article 24 of the Supplementary Provisions), and the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax apply to it.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により公益法人等とみなされる認可取消社団法人及び整備法第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの（新法人税法第二条第九号の二に規定する非営利型法人に該当するものに限る。）は新法人税法別表第二に掲げる一般社団法人に、前項の規定により公益法人等とみなされる認可取消財団法人は同表に掲げる一般財団法人に、それぞれ該当するものとする。
<sup>suppl-4201-23/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
An incorporated association whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph and a former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Arrangement Act to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies (limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) are to fall under the category of a general incorporated association listed in Appended Table 2 of the New Corporation Tax Act, and an incorporated foundation whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph is to fall under the category of a general incorporated foundation listed in that Table, respectively.
<sup>machine translation, not official</sup>

**第三項**  整備法第二十五条第二項に規定する特例無限責任中間法人及び整備法第四十二条第二項に規定する特例民法法人（第一項の規定により公益法人等とみなされる認可取消社団法人及び認可取消財団法人を除く。）は、新法人税法第二条第九号の二に規定する非営利型法人に該当しないものとする。
<sup>suppl-4201-23/art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act (excluding an incorporated association whose authorization was revoked and an incorporated foundation whose authorization was revoked that are deemed to be public interest corporations, etc. pursuant to the provisions of paragraph (1)) are not to fall under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第十一条（外国公益法人等に関する経過措置） — Transitional Measures Concerning Foreign Public Interest Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第一条第五号ロに掲げる改正規定の施行の際現に旧法人税法別表第二第二号の指定を受けている外国法人の平成二十五年十一月三十日までに開始する各事業年度の所得に対する法人税については、旧法人税法第四条第二項、第十条及び第百四十三条の規定は、なおその効力を有する。この場合において、当該外国法人の平成二十四年四月一日以後に開始する事業年度の所得に係る同条第三項の規定の適用については、同項中「百分の二十二」とあるのは、「百分の十九」とする。
<sup>suppl-4201-23/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to corporation tax on income for each business year starting on or before November 30, 2013 of a foreign corporation that, at the time the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions come into effect, has actually received the designation under item (ii) of Appended Table 2 of the Former Corporation Tax Act, the provisions of Article 4, paragraph (2), Article 10 and Article 143 of the Former Corporation Tax Act remain in force. In this case, with regard to the application of the provisions of paragraph (3) of that Article to the income of the foreign corporation for business years starting on or after April 1, 2012, the phrase "22 percent" in that paragraph is deemed to be replaced with "19 percent".
<sup>machine translation, not official</sup>

### 第十二条（連結納税の承認の取消し等に関する経過措置） — Transitional Measures Concerning Rescission, etc. of Approval for Consolidated Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第四条の五第二項第六号及び第七号の規定は、施行日以後に生ずるこれらの規定に掲げる事実について適用する。
<sup>suppl-4201-23/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 4-5, paragraph (2), items (vi) and (vii) of the New Corporation Tax Act apply to the facts listed in those provisions that occur on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning Application of the Corporation Tax Act in the Case of Revising the Scope of Taxable Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十条の三の規定は、施行日後に同条第一項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。
<sup>suppl-4201-23/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 10-3 of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of a public interest corporation, etc. after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  施行日から附則第一条第五号に定める日の前日までの間における新法人税法第十条の三の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。
<sup>suppl-4201-23/art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 10-3 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "among general incorporated associations, general incorporated foundations or medical care corporations," in paragraph (1) of that Article is deemed to be replaced with "among medical care corporations".
<sup>machine translation, not official</sup>

### 第十四条（事業年度に関する経過措置） — Transitional Measures Concerning Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十三条第二項第一号の規定は、同号に定める日が施行日以後である場合について適用し、旧法人税法第十三条第二項第一号に定める日が施行日前である場合については、なお従前の例による。
<sup>suppl-4201-23/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 13, paragraph (2), item (i) of the New Corporation Tax Act apply in the case where the day specified in that item falls on or after the Effective Date, and with regard to the case where the day specified in Article 13, paragraph (2), item (i) of the Former Corporation Tax Act falls before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第十四条第十七号、第十八号、第二十一号及び第二十二号の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用する。
<sup>suppl-4201-23/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, items (xvii), (xviii), (xxi) and (xxii) of the New Corporation Tax Act apply in the case where the facts prescribed in those provisions occur on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十五条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十七条第五項の規定は、法人が附則第一条第五号に定める日以後に支出する金額について適用し、法人が同日前に支出した金額については、なお従前の例による。
<sup>suppl-4201-23/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraph (5) of the New Corporation Tax Act apply to amounts that a corporation expends on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and with regard to amounts that a corporation expended before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十二条第十一項の規定は、施行日後に同項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。
<sup>suppl-4201-23/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 52, paragraph (11) of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in that paragraph comes to fall under the category of a public interest corporation, etc. after the Effective Date.
<sup>machine translation, not official</sup>

### 第十七条（返品調整引当金に関する経過措置） — Transitional Measures Concerning Reserve for Loss on Returned Goods
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十三条第九項の規定は、施行日後に同項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。
<sup>suppl-4201-23/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 53, paragraph (9) of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in that paragraph comes to fall under the category of a public interest corporation, etc. after the Effective Date.
<sup>machine translation, not official</sup>

### 第十八条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の二第十四項第三号の規定は、施行日以後に行われる同号に定める取得決議について適用し、施行日前に行われた旧法人税法第六十一条の二第十四項第三号に定める取得決議については、なお従前の例による。
<sup>suppl-4201-23/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraph (14), item (iii) of the New Corporation Tax Act apply to a resolution of acquisition specified in that item that is adopted on or after the Effective Date, and with regard to a resolution of acquisition specified in Article 61-2, paragraph (14), item (iii) of the Former Corporation Tax Act that was adopted before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十九条（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning Business Year for Vesting of Profit and Expenses Related to Contract for Construction Work
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十四条の規定は、法人が施行日以後に開始する事業年度において着手する同条第一項に規定する工事（経過措置工事を除く。）について適用し、法人が施行日前に開始した事業年度において着手した旧法人税法第六十四条第一項に規定する工事（経過措置工事を含む。）については、なお従前の例による。
<sup>suppl-4201-23/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64 of the New Corporation Tax Act apply to construction work prescribed in paragraph (1) of that Article (excluding transitional construction work) that a corporation starts in a business year starting on or after the Effective Date, and with regard to construction work prescribed in Article 64, paragraph (1) of the Former Corporation Tax Act (including transitional construction work) that a corporation started in a business year that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する経過措置工事とは、施行日から平成二十一年三月三十一日までの間に開始する各事業年度において、法人が請負をする工事（新法人税法第六十四条第一項に規定する工事をいう。）で当該事業年度に着手するもの（当該事業年度中にその目的物の引渡しが行われるものを除く。以下この項において「着手工事」という。）のうち当該事業年度終了の時において同条第一項に規定する長期大規模工事に該当するもの（当該終了の時において旧法人税法第六十四条第一項に規定する長期大規模工事に該当するもの及びその進行の割合が低いものとして政令で定めるものを除く。）のいずれかについて当該事業年度の確定した決算（新法人税法第七十二条第一項第一号に掲げる金額を計算する場合にあっては、同項に規定する期間に係る決算）において新法人税法第六十四条第二項に規定する政令で定める工事進行基準の方法により経理しない場合における当該着手工事をいう。
<sup>suppl-4201-23/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The transitional construction work prescribed in the preceding paragraph means work begun in the case where, in each business year starting during the period from the Effective Date to March 31, 2009, a corporation does not account for any of the construction work that it has contracted for (meaning construction work prescribed in Article 64, paragraph (1) of the New Corporation Tax Act) and starts in that business year (excluding construction work whose subject matter is delivered within that business year; hereinafter referred to as "work begun" in this paragraph) that falls under the category of long-term, large-scale construction work prescribed in paragraph (1) of that Article as of the end of that business year (excluding work begun that falls under the category of long-term, large-scale construction work prescribed in Article 64, paragraph (1) of the Former Corporation Tax Act as of the end of that business year and work begun specified by Cabinet Order as having a low rate of progress) by way of the percentage of completion method specified by Cabinet Order as prescribed in Article 64, paragraph (2) of the New Corporation Tax Act in the final settlement of accounts for that business year (or, when calculating the amount listed in Article 72, paragraph (1), item (i) of the New Corporation Tax Act, in the settlement of accounts for the period prescribed in that paragraph).
<sup>machine translation, not official</sup>

### 第二十条（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Income in the Case Where a Public Interest Corporation, etc. Transitions to an Ordinary Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十四条の四の規定は、施行日以後に同条第一項に規定する特定公益法人等である法人が普通法人に該当することとなる場合及び施行日以後に同条第二項に規定する適格合併が行われる場合について適用する。
<sup>suppl-4201-23/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-4 of the New Corporation Tax Act apply in the case where a corporation that is a specified public interest corporation, etc. prescribed in paragraph (1) of that Article comes to fall under the category of an ordinary corporation on or after the Effective Date and in the case where a qualified merger prescribed in paragraph (2) of that Article is effected on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  施行日から附則第一条第五号に定める日の前日までの間における新法人税法第六十四条の四の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人」とあるのは、「医療法人」とする。
<sup>suppl-4201-23/art-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 64-4 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "general incorporated association, general incorporated foundation, or medical care corporation" in paragraph (1) of that Article is deemed to be replaced with "medical care corporation".
<sup>machine translation, not official</sup>

### 第二十一条（各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十六条の規定は、法人の附則第一条第五号に定める日以後に終了する事業年度の所得に対する法人税について適用し、法人の同日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4201-23/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 66 of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and with regard to corporation tax on income for business years of a corporation that ended before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十二条（連結事業年度における寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations in Consolidated Business Years from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の六第四項の規定は、同条第一項の連結法人の新法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の六第一項の連結法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4201-23/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-6, paragraph (4) of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in paragraph (1) of that Article for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in Article 81-6, paragraph (1) of the Former Corporation Tax Act for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十三条（国内源泉所得に関する経過措置） — Transitional Measures Concerning Domestic Source Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十八条第四号ロの規定は、外国法人が施行日以後に発行する債券の利子について適用する。
<sup>suppl-4201-23/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 138, item (iv), (b) of the New Corporation Tax Act apply to interest on bonds that a foreign corporation issues on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十四条（公益法人等の届出に関する経過措置） — Transitional Measures Concerning Notifications by Public Interest Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百五十条第二項の規定は、施行日以後に同項に規定する公益法人等が普通法人又は協同組合等に該当することとなる場合について適用する。
<sup>suppl-4201-23/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 150, paragraph (2) of the New Corporation Tax Act apply in the case where a public interest corporation, etc. prescribed in that paragraph comes to fall under the category of an ordinary corporation or a cooperative, etc. on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-119 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4201-23/art-119/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-119-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百二十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-120 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4201-23/art-120/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二一年三月三一日法律第一〇号
<sup>suppl-4211-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-10/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十一年四月一日から施行する。ただし、第五条並びに附則第五条第三項から第六項まで及び第七条から第十五条までの規定は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4211-10/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2009; provided, however, that the provisions of Article 5, and of Article 5, paragraphs (3) through (6) and Articles 7 through 15 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二一年三月三一日法律第一三号
<sup>suppl-4211-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十一年四月一日から施行する。
<sup>suppl-4211-13/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2009.
<sup>machine translation, not official</sup>

### 第六条（外国子会社から受ける配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法（以下附則第六十条までにおいて「新法人税法」という。）第二十三条の二の規定は、内国法人が施行日以後に開始する事業年度において同条第一項に規定する外国子会社から受ける同項に規定する剰余金の配当等の額について適用する。
<sup>suppl-4211-13/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23-2 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 60 of the Supplementary Provisions) apply to the amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year starting on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第七条（還付金等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十六条第二項の規定は、内国法人の施行日以後に開始する事業年度において減額される同項に規定する外国源泉税等の額について適用する。
<sup>suppl-4211-13/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 26, paragraph (2) of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that paragraph that is reduced in a business year of a domestic corporation starting on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第二十六条第三項の規定は、内国法人の施行日以後に開始する事業年度において減額される新法人税法第六十九条第一項に規定する外国法人税の額について適用し、内国法人の施行日前に開始した事業年度において減額された第二条の規定による改正前の法人税法（以下附則第六十条までにおいて「旧法人税法」という。）第六十九条第一項に規定する外国法人税の額については、なお従前の例による。
<sup>suppl-4211-13/art-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 26, paragraph (3) of the New Corporation Tax Act apply to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act that is reduced in a business year of a domestic corporation starting on or after the Effective Date, and with regard to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 60 of the Supplementary Provisions) that was reduced in a business year of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（法人税額から控除する外国子会社の外国税額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profits of a Foreign Subsidiary's Foreign Tax That Is Credited Against the Corporation Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人が施行日から三年を経過する日以前に開始する各事業年度において附則第十二条第二項の規定によりなおその効力を有するものとされる旧法人税法第六十九条第八項の規定の適用を受ける同項に規定する外国子会社の所得に対して課される外国法人税の額（同条第九項の規定により同条第八項に規定する外国法人税の額とみなされる金額を含む。）については、旧法人税法第二十八条の規定は、なおその効力を有する。この場合において、同条中「第六十九条第八項」とあるのは、「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十二条第二項（外国税額の控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条（法人税法の一部改正）の規定による改正前の法人税法第六十九条第八項」とする。
<sup>suppl-4211-13/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of foreign country's corporate tax imposed on the income of a foreign subsidiary prescribed in Article 69, paragraph (8) of the Former Corporation Tax Act (including an amount deemed to be the amount of foreign country's corporate tax prescribed in paragraph (8) of that Article pursuant to the provisions of paragraph (9) of that Article), where a domestic corporation is subject to the provisions of that paragraph, which remain in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions, in each business year starting on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 28 of the Former Corporation Tax Act remain in force. In this case, the phrase "Article 69, paragraph (8)" in that Article is deemed to be replaced with "Article 69, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 12, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第九条（資産の評価損の損金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Valuation Losses on Assets from Deductible Expenses, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十三条第二項及び第三項の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う新法人税法第三十三条第二項及び第三項に規定する評価換えについて適用し、法人が施行日前に行った旧法人税法第三十三条第二項に規定する評価換えについては、なお従前の例による。
<sup>suppl-4211-13/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 33, paragraphs (2) and (3) of the New Corporation Tax Act apply to a revaluation prescribed in Article 33, paragraphs (2) and (3) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies in this paragraph) carries out on or after the Effective Date, and with regard to a revaluation prescribed in Article 33, paragraph (2) of the Former Corporation Tax Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第三十三条第四項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用し、施行日前に旧法人税法第三十三条第三項に規定する事実が生じた場合については、なお従前の例による。
<sup>suppl-4211-13/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 33, paragraph (4) of the New Corporation Tax Act apply in the case where the facts prescribed in that paragraph occur on or after the Effective Date, and with regard to the case where the facts prescribed in Article 33, paragraph (3) of the Former Corporation Tax Act occurred before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（外国子会社から受ける配当等に係る外国源泉税等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Foreign Withholding Tax, etc. on Dividends, etc. Received from Foreign Subsidiaries from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十九条の二の規定は、内国法人の施行日以後に開始する事業年度において受ける同条に規定する剰余金の配当等の額に係る同条に規定する外国源泉税等の額について適用する。
<sup>suppl-4211-13/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 39-2 of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that Article pertaining to the amount of dividends of surplus, etc. prescribed in that Article that a domestic corporation receives in a business year starting on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十一条（不正行為等に係る費用等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十五条第四項（第三号に係る部分に限る。）の規定は、施行日以後に終わった行為に係る同号に掲げるものについて適用し、施行日前に終わった行為に係る旧法人税法第五十五条第四項第三号に掲げるものについては、なお従前の例による。
<sup>suppl-4211-13/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 55, paragraph (4) of the New Corporation Tax Act (limited to the part concerning item (iii) of that paragraph) apply to those listed in that item pertaining to an act that ended on or after the Effective Date, and with regard to those listed in Article 55, paragraph (4), item (iii) of the Former Corporation Tax Act pertaining to an act that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、施行日前に開始され、施行日以後に終わった行為に係る新法人税法第五十五条第四項第三号に掲げるもの（私的独占の禁止及び公正取引の確保に関する法律の規定による課徴金及び延滞金を除く。以下この項において「外国課徴金」という。）について同条第四項の規定を適用するときは、当該外国課徴金の額のうち当該行為の施行日前の部分に係る金額は、同号に掲げるものの額に該当しないものとみなす。
<sup>suppl-4211-13/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in the preceding paragraph, when applying the provisions of Article 55, paragraph (4) of the New Corporation Tax Act to those listed in item (iii) of that paragraph (excluding a surcharge and delinquent charge under the provisions of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade; hereinafter referred to as a "foreign surcharge" in this paragraph) pertaining to an act that commenced before the Effective Date and ended on or after the Effective Date, the portion of the amount of the foreign surcharge that pertains to the part of the act before the Effective Date is deemed not to fall under the amount of those listed in that item.
<sup>machine translation, not official</sup>

### 第十二条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条第一項の規定は、内国法人の施行日以後に開始する事業年度において納付することとなる同項に規定する外国法人税について適用し、内国法人の施行日前に開始した事業年度において納付することとなった旧法人税法第六十九条第一項に規定する外国法人税については、なお従前の例による。
<sup>suppl-4211-13/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (1) of the New Corporation Tax Act apply to foreign country's corporate tax prescribed in that paragraph that becomes payable in a business year of a domestic corporation starting on or after the Effective Date, and with regard to foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act that became payable in a business year of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  内国法人が施行日前に開始した事業年度において旧法人税法第六十九条第八項に規定する外国子会社から受けた同項に規定する配当等の額（以下この項において「配当等の額」という。）がある場合（施行日前に開始した連結事業年度において旧法人税法第八十一条の十五第八項に規定する外国子会社から受けた配当等の額がある場合を含む。）には、当該内国法人の施行日から三年を経過する日以前に開始する各事業年度において旧法人税法第六十九条第八項に規定する外国子会社の所得に対して課される外国法人税（同条第一項に規定する外国法人税をいう。以下この項において同じ。）の額（旧法人税法第八十一条の十五第八項に規定する外国子会社の所得に対して課される外国法人税の額を含む。）及び旧法人税法第六十九条第十一項に規定する外国孫会社の所得に対して課される外国法人税の額（旧法人税法第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される外国法人税の額を含む。）のうち、これらの配当等の額に係るものについては、旧法人税法第六十九条第八項、第九項、第十一項から第十三項まで及び第十五項から第十八項までの規定は、なおその効力を有する。この場合において、同条第九項中「第八十一条の十五第八項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十六条第二項（連結事業年度における外国税額の控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条（法人税法の一部改正）の規定による改正前の法人税法第八十一条の十五第八項」と、同条第十二項中「第八十一条の十五第八項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十六条第二項の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の十五第八項」と、同条第十三項中「第二十八条」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第八条（法人税額から控除する外国子会社の外国税額の益金算入に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第二十八条」とする。
<sup>suppl-4211-13/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a domestic corporation has received, in a business year that started before the Effective Date, an amount of dividends, etc. prescribed in Article 69, paragraph (8) of the Former Corporation Tax Act (hereinafter referred to as the "amount of dividends, etc." in this paragraph) from a foreign subsidiary prescribed in that paragraph (including the case where it has received, in a consolidated business year that started before the Effective Date, an amount of dividends, etc. from a foreign subsidiary prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act), with regard to the portion pertaining to such amount of dividends, etc. of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of a foreign subsidiary prescribed in Article 69, paragraph (8) of the Former Corporation Tax Act (including the amount of foreign country's corporate tax imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act) and of the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) of the Former Corporation Tax Act (including the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) of the Former Corporation Tax Act) in each business year of the domestic corporation starting on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 69, paragraphs (8), (9), (11) through (13) and (15) through (18) of the Former Corporation Tax Act remain in force. In this case, the phrase "Article 81-15, paragraph (8)" in paragraph (9) of that Article is deemed to be replaced with "Article 81-15, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 16, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years) of the Supplementary Provisions of that Act", the phrase "Article 81-15, paragraph (8)" in paragraph (12) of that Article is deemed to be replaced with "Article 81-15, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 28" in paragraph (13) of that Article is deemed to be replaced with "Article 28 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 8 (Transitional Measures Concerning Inclusion in Gross Profits of a Foreign Subsidiary's Foreign Tax That Is Credited Against the Corporation Tax) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第三項**  新法人税法第六十九条第八項の規定は、内国法人の施行日以後に開始する事業年度において減額される同条第一項に規定する外国法人税の額について適用し、内国法人の施行日前に開始した事業年度において減額された旧法人税法第六十九条第一項に規定する外国法人税の額については、なお従前の例による。
<sup>suppl-4211-13/art-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (8) of the New Corporation Tax Act apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article that is reduced in a business year of a domestic corporation starting on or after the Effective Date, and with regard to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act that was reduced in a business year of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第六十九条第十項の規定は、内国法人の施行日以後に開始する事業年度において同条第一項の規定の適用を受ける場合について適用し、内国法人の施行日前に開始した事業年度において旧法人税法第六十九条第一項の規定の適用を受けた場合については、なお従前の例による。
<sup>suppl-4211-13/art-12/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (10) of the New Corporation Tax Act apply in the case where a domestic corporation is subject to the provisions of paragraph (1) of that Article in a business year starting on or after the Effective Date, and with regard to the case where a domestic corporation was subject to the provisions of Article 69, paragraph (1) of the Former Corporation Tax Act in a business year that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第六十九条第十一項の規定は、内国法人の施行日以後に開始する事業年度において同条第二項又は第三項の規定の適用を受ける場合について適用し、内国法人の施行日前に開始した事業年度において旧法人税法第六十九条第二項又は第三項の規定の適用を受けた場合については、なお従前の例による。
<sup>suppl-4211-13/art-12/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (11) of the New Corporation Tax Act apply in the case where a domestic corporation is subject to the provisions of paragraph (2) or (3) of that Article in a business year starting on or after the Effective Date, and with regard to the case where a domestic corporation was subject to the provisions of Article 69, paragraph (2) or (3) of the Former Corporation Tax Act in a business year that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  新法人税法第六十九条第十二項の規定は、内国法人の施行日以後に開始する事業年度において同条第一項から第三項までの規定の適用を受ける場合について適用し、内国法人の施行日前に開始した事業年度において旧法人税法第六十九条第一項から第三項までの規定の適用を受けた場合については、なお従前の例による。
<sup>suppl-4211-13/art-12/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (12) of the New Corporation Tax Act apply in the case where a domestic corporation is subject to the provisions of paragraphs (1) through (3) of that Article in a business year starting on or after the Effective Date, and with regard to the case where a domestic corporation was subject to the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act in a business year that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除に関する経過措置） — Transitional Measures Concerning Corporation Tax Credit Due to a Reassessment after Fictitious Accounting
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第七十条の規定は、施行日以後にされる同条の更正に係る同条に規定する仮装経理法人税額について適用し、施行日前にされた旧法人税法第七十条第一項に規定する更正又は同条第二項に規定する各事業年度の所得の金額を減少させる更正により減少した法人税の額については、なお従前の例による。
<sup>suppl-4211-13/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 70 of the New Corporation Tax Act apply to the amount of corporation tax based on fictitious accounting prescribed in that Article pertaining to a Reassessment under that Article made on or after the Effective Date, and with regard to the amount of corporation tax reduced by a Reassessment prescribed in Article 70, paragraph (1) of the Former Corporation Tax Act or a Reassessment reducing the amount of income for each business year prescribed in paragraph (2) of that Article made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（連結事業年度における外国税額の還付金の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds from Foreign Taxes in a Consolidated Business Year from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の五の規定は、連結法人の施行日以後に開始する連結事業年度において減額される新法人税法第六十九条第一項に規定する外国法人税の額について適用し、連結法人の施行日前に開始した連結事業年度において減額された旧法人税法第六十九条第一項に規定する外国法人税の額については、なお従前の例による。
<sup>suppl-4211-13/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-5 of the New Corporation Tax Act apply to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act that is reduced in a consolidated business year of a consolidated corporation starting on or after the Effective Date, and with regard to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act that was reduced in a consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（連結法人税額から控除する外国子会社の外国税額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profits of a Foreign Subsidiary's Foreign Tax That Is Credited Against the Consolidated Corporation Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結法人が施行日から三年を経過する日以前に開始する各連結事業年度において次条第二項の規定によりなおその効力を有するものとされる旧法人税法第八十一条の十五第八項の規定の適用を受ける同項に規定する外国子会社の所得に対して課される外国法人税の額（同条第九項の規定により同条第八項に規定する外国法人税の額とみなされる金額を含む。）については、旧法人税法第八十一条の五の規定は、なおその効力を有する。この場合において、同条中「第八十一条の十五第八項」とあるのは、「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十六条第二項（連結事業年度における外国税額の控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条（法人税法の一部改正）の規定による改正前の法人税法第八十一条の十五第八項」とする。
<sup>suppl-4211-13/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of foreign country's corporate tax imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act (including an amount deemed to be the amount of foreign country's corporate tax prescribed in paragraph (8) of that Article pursuant to the provisions of paragraph (9) of that Article), where a consolidated corporation is subject to the provisions of that paragraph, which remain in force pursuant to the provisions of paragraph (2) of the following Article, in each consolidated business year starting on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-5 of the Former Corporation Tax Act remain in force. In this case, the phrase "Article 81-15, paragraph (8)" in that Article is deemed to be replaced with "Article 81-15, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 16, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第十六条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十五第一項の規定は、連結法人の施行日以後に開始する連結事業年度において納付することとなる同項に規定する外国法人税について適用し、連結法人の施行日前に開始した連結事業年度において納付することとなった旧法人税法第八十一条の十五第一項に規定する外国法人税については、なお従前の例による。
<sup>suppl-4211-13/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15, paragraph (1) of the New Corporation Tax Act apply to foreign country's corporate tax prescribed in that paragraph that becomes payable in a consolidated business year of a consolidated corporation starting on or after the Effective Date, and with regard to foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act that became payable in a consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  連結法人が施行日前に開始した連結事業年度において旧法人税法第八十一条の十五第八項に規定する外国子会社から受けた同項に規定する配当等の額（以下この項において「配当等の額」という。）がある場合（施行日前に開始した事業年度において旧法人税法第六十九条第八項に規定する外国子会社から受けた配当等の額がある場合を含む。）には、当該連結法人の施行日から三年を経過する日以前に開始する各連結事業年度において旧法人税法第八十一条の十五第八項に規定する外国子会社の所得に対して課される外国法人税（同条第一項に規定する外国法人税をいう。以下この項において同じ。）の額（旧法人税法第六十九条第八項に規定する外国子会社の所得に対して課される外国法人税の額を含む。）及び旧法人税法第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される外国法人税の額（旧法人税法第六十九条第十一項に規定する外国孫会社の所得に対して課される外国法人税の額を含む。）のうち、これらの配当等の額に係るものについては、旧法人税法第八十一条の十五第八項、第九項、第十一項から第十三項まで及び第十五項から第十七項までの規定は、なおその効力を有する。この場合において、同条第九項中「第六十九条第八項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十二条第二項（外国税額の控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条（法人税法の一部改正）の規定による改正前の法人税法第六十九条第八項」と、同条第十一項中「第六十九条第十一項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十二条第二項の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第六十九条第十一項」と、同条第十二項中「第六十九条第八項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十二条第二項の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第六十九条第八項」と、同条第十三項中「第八十一条の五」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十五条（連結法人税額から控除する外国子会社の外国税額の益金算入に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の五」とする。
<sup>suppl-4211-13/art-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a consolidated corporation has received, in a consolidated business year that started before the Effective Date, an amount of dividends, etc. prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act (hereinafter referred to as the "amount of dividends, etc." in this paragraph) from a foreign subsidiary prescribed in that paragraph (including the case where it has received, in a business year that started before the Effective Date, an amount of dividends, etc. from a foreign subsidiary prescribed in Article 69, paragraph (8) of the Former Corporation Tax Act), with regard to the portion pertaining to such amount of dividends, etc. of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act (including the amount of foreign country's corporate tax imposed on the income of a foreign subsidiary prescribed in Article 69, paragraph (8) of the Former Corporation Tax Act) and of the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) of the Former Corporation Tax Act (including the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) of the Former Corporation Tax Act) in each consolidated business year of the consolidated corporation starting on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-15, paragraphs (8), (9), (11) through (13) and (15) through (17) of the Former Corporation Tax Act remain in force. In this case, the phrase "Article 69, paragraph (8)" in paragraph (9) of that Article is deemed to be replaced with "Article 69, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 12, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit) of the Supplementary Provisions of that Act", the phrase "Article 69, paragraph (11)" in paragraph (11) of that Article is deemed to be replaced with "Article 69, paragraph (11) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 69, paragraph (8)" in paragraph (12) of that Article is deemed to be replaced with "Article 69, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 81-5" in paragraph (13) of that Article is deemed to be replaced with "Article 81-5 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 15 (Transitional Measures Concerning Inclusion in Gross Profits of a Foreign Subsidiary's Foreign Tax That Is Credited Against the Consolidated Corporation Tax) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第三項**  新法人税法第八十一条の十五第八項の規定は、連結法人の施行日以後に開始する連結事業年度において減額される同条第一項に規定する外国法人税の額について適用し、連結法人の施行日前に開始した連結事業年度において減額された旧法人税法第八十一条の十五第一項に規定する外国法人税の額については、なお従前の例による。
<sup>suppl-4211-13/art-16/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15, paragraph (8) of the New Corporation Tax Act apply to the amount of foreign corporation tax prescribed in paragraph (1) of that Article that is reduced in a consolidated business year of a consolidated corporation starting on or after the Effective Date, and with regard to the amount of foreign corporation tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act that was reduced in a consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第八十一条の十五第九項の規定は、連結法人の施行日以後に開始する連結事業年度において同条第一項の規定の適用を受ける場合について適用し、連結法人の施行日前に開始した連結事業年度において旧法人税法第八十一条の十五第一項の規定の適用を受けた場合については、なお従前の例による。
<sup>suppl-4211-13/art-16/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15, paragraph (9) of the New Corporation Tax Act apply to cases where the provisions of paragraph (1) of that Article are applied in a consolidated business year of a consolidated corporation starting on or after the Effective Date, and with regard to cases where the provisions of Article 81-15, paragraph (1) of the Former Corporation Tax Act were applied in a consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第八十一条の十五第十項の規定は、連結法人の施行日以後に開始する連結事業年度において同条第二項又は第三項の規定の適用を受ける場合について適用し、連結法人の施行日前に開始した連結事業年度において旧法人税法第八十一条の十五第二項又は第三項の規定の適用を受けた場合については、なお従前の例による。
<sup>suppl-4211-13/art-16/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15, paragraph (10) of the New Corporation Tax Act apply to cases where the provisions of paragraph (2) or (3) of that Article are applied in a consolidated business year of a consolidated corporation starting on or after the Effective Date, and with regard to cases where the provisions of Article 81-15, paragraph (2) or (3) of the Former Corporation Tax Act were applied in a consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  新法人税法第八十一条の十五第十一項の規定は、連結法人の施行日以後に開始する連結事業年度において同条第一項から第三項までの規定の適用を受ける場合について適用し、連結法人の施行日前に開始した連結事業年度において旧法人税法第八十一条の十五第一項から第三項までの規定の適用を受けた場合については、なお従前の例による。
<sup>suppl-4211-13/art-16/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15, paragraph (11) of the New Corporation Tax Act apply to cases where the provisions of paragraphs (1) through (3) of that Article are applied in a consolidated business year of a consolidated corporation starting on or after the Effective Date, and with regard to cases where the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied in a consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の連結事業年度における控除に関する経過措置） — Transitional Measures Concerning Corporation Tax Credit in Consolidated Business Years Due to a Reassessment after Fictitious Accounting
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十六の規定は、施行日以後にされる同条の更正に係る同条に規定する仮装経理法人税額について適用し、施行日前にされた旧法人税法第八十一条の十六第一項若しくは第二項に規定する更正又は同条第三項に規定する各連結事業年度の連結所得の金額若しくは分割前事業年度の所得の金額を減少させる更正により減少した法人税の額については、なお従前の例による。
<sup>suppl-4211-13/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-16 of the New Corporation Tax Act apply to the amount of corporation tax based on fictitious accounting prescribed in that Article pertaining to a Reassessment under that Article made on or after the Effective Date, and with regard to the amount of corporation tax reduced by a Reassessment prescribed in Article 81-16, paragraph (1) or (2) of the Former Corporation Tax Act, or by a Reassessment prescribed in paragraph (3) of that Article that reduces the amount of consolidated income for each consolidated business year or the amount of income for a pre-split business year, made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十八条（解散による清算所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Liquidation Income as a Result of Dissolution
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第九十三条第二項第三号の規定は、施行日以後に解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この条において同じ。）をする内国普通法人等（新法人税法第九十二条第一項に規定する内国普通法人等をいう。以下この条において同じ。）が清算中に受ける同号に規定する剰余金の配当等の額について適用する。
<sup>suppl-4211-13/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 93, paragraph (2), item (iii) of the New Corporation Tax Act apply to the amount of dividends of surplus, etc. prescribed in that item that a domestic ordinary corporation, etc. (meaning a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) that dissolves (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; the same applies hereinafter in this Article) on or after the Effective Date receives while in liquidation.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第九十三条第二項第四号（同号に規定する外国源泉税等の額に係る部分に限る。）の規定は、施行日以後に解散をする内国普通法人等が清算中に減額される同号に規定する外国源泉税等の額について適用する。
<sup>suppl-4211-13/art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 93, paragraph (2), item (iv) of the New Corporation Tax Act (limited to the part pertaining to the amount of foreign withholding tax, etc. prescribed in that item) apply to the amount of foreign withholding tax, etc. prescribed in that item that is reduced while in liquidation for a domestic ordinary corporation, etc. that dissolves on or after the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第九十三条第二項第四号（同号に規定する外国法人税の額に係る部分に限る。）の規定は、内国普通法人等が施行日以後に開始する清算中の事業年度において減額される同号に規定する外国法人税の額について適用し、内国普通法人等が施行日前に開始した清算中の事業年度において還付を受けた旧法人税法第九十三条第二項第三号に規定する外国法人税の額については、なお従前の例による。
<sup>suppl-4211-13/art-18/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 93, paragraph (2), item (iv) of the New Corporation Tax Act (limited to the part pertaining to the amount of foreign corporation tax prescribed in that item) apply to the amount of foreign corporation tax prescribed in that item that is reduced in a business year in liquidation of a domestic ordinary corporation, etc. starting on or after the Effective Date, and with regard to the amount of foreign corporation tax prescribed in Article 93, paragraph (2), item (iii) of the Former Corporation Tax Act for which a domestic ordinary corporation, etc. received a refund in a business year in liquidation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第九十六条の規定は、施行日以後に解散をする内国普通法人等が清算中に受ける同条に規定する剰余金の配当等の額に係る同条に規定する外国源泉税等の額について適用する。
<sup>suppl-4211-13/art-18/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 96 of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that Article pertaining to the amount of dividends of surplus, etc. prescribed in that Article that a domestic ordinary corporation, etc. that dissolves on or after the Effective Date receives while in liquidation.
<sup>machine translation, not official</sup>

### 第十九条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十四条の二（第四項に係る部分を除く。）の規定は、施行日以後にされる更正に係る同条第一項に規定する仮装経理法人税額について適用し、施行日前にされた旧法人税法第百三十四条の二第一項又は第二項に規定する更正に係る旧法人税法第七十条第一項又は第八十一条の十六第一項（同条第二項において準用する場合を含む。）の規定により控除することができる金額については、なお従前の例による。
<sup>suppl-4211-13/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 134-2 of the New Corporation Tax Act (excluding the part pertaining to paragraph (4)) apply to the amount of corporation tax based on fictitious accounting prescribed in paragraph (1) of that Article pertaining to a Reassessment made on or after the Effective Date, and with regard to the amount that may be deducted pursuant to the provisions of Article 70, paragraph (1) or Article 81-16, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) of the Former Corporation Tax Act pertaining to a Reassessment prescribed in Article 134-2, paragraph (1) or (2) of the Former Corporation Tax Act made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第百三十四条の二（第四項に係る部分に限る。）の規定は、施行日以後に生ずる同項各号に掲げる事実について適用する。この場合において、施行日前にされた更正により減少した法人税の額について同条（同項に係る部分に限る。）の規定を適用するときは、同項中「適用法人につき」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）第二条（法人税法の一部改正）の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第七十条第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）又は第八十一条の十六第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の連結事業年度における控除）（同条第二項において準用する場合を含む。以下この項において同じ。）の規定の適用がある内国法人（以下この条において「適用法人」という。）につき」と、「仮装経理法人税額（既に前二項又は第七項の規定により還付されるべきこととなつた金額及び第七十条又は第八十一条の十六の規定により控除された金額を除く。第六項及び第七項において同じ。）」とあるのは「旧法人税法第七十条第一項又は第八十一条の十六第一項の規定により控除することができる金額（既に第七項の規定により還付されるべきこととなつた金額及び旧法人税法第七十条第一項又は第八十一条の十六第一項の規定により控除された金額を除く。第六項及び第七項において「仮装経理法人税額」という。）」とする。
<sup>suppl-4211-13/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 134-2 of the New Corporation Tax Act (limited to the part pertaining to paragraph (4)) apply to the facts listed in the items of that paragraph that arise on or after the Effective Date. In such a case, when applying the provisions of that Article (limited to the part pertaining to that paragraph) to the amount of corporation tax reduced by a Reassessment made before the Effective Date, the phrase "with regard to an applicable corporation" in that paragraph is deemed to be replaced with "with regard to a domestic corporation to which the provisions of Article 70, paragraph (1) (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) or Article 81-16, paragraph (1) (Corporation Tax Credit in Consolidated Business Years Due to a Reassessment after Fictitious Accounting) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) (hereinafter referred to as the "Former Corporation Tax Act" in this paragraph) apply (hereinafter referred to as an "applicable corporation" in this Article)", and the phrase "the amount of corporation tax based on fictitious accounting (excluding the amount that has already become refundable pursuant to the provisions of the preceding two paragraphs or paragraph (7) and the amount deducted pursuant to the provisions of Article 70 or Article 81-16; the same applies in paragraphs (6) and (7))" is deemed to be replaced with "the amount that may be deducted pursuant to the provisions of Article 70, paragraph (1) or Article 81-16, paragraph (1) of the Former Corporation Tax Act (excluding the amount that has already become refundable pursuant to the provisions of paragraph (7) and the amount deducted pursuant to the provisions of Article 70, paragraph (1) or Article 81-16, paragraph (1) of the Former Corporation Tax Act; referred to as the "amount of corporation tax based on fictitious accounting" in paragraphs (6) and (7))".
<sup>machine translation, not official</sup>

### 第百一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-101 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4211-13/art-101/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-102 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4211-13/art-102/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百三条
<sup>suppl-4211-13/art-103 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4211-13/art-103/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百四条（税制の抜本的な改革に係る措置） — Measures for the Fundamental Reform of the Tax System
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-104 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  政府は、基礎年金の国庫負担割合の二分の一への引上げのための財源措置並びに年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用の見通しを踏まえつつ、平成二十年度を含む三年以内の景気回復に向けた集中的な取組により経済状況を好転させることを前提として、遅滞なく、かつ、段階的に消費税を含む税制の抜本的な改革を行うため、平成二十三年度までに必要な法制上の措置を講ずるものとする。この場合において、当該改革は、二千十年代（平成二十二年から令和元年までの期間をいう。）の半ばまでに持続可能な財政構造を確立することを旨とするものとする。
<sup>suppl-4211-13/art-104/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The government is to take the necessary legislative measures by fiscal 2011 in order to carry out, without delay and in stages, a fundamental reform of the tax system including the consumption tax, on the premise that economic conditions are improved through concentrated efforts toward economic recovery within three years including fiscal 2008, while taking into account the financial measures for raising the national treasury's share of the cost of the basic pension to one half and the projected costs of social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In such a case, the reform is to aim at establishing a sustainable fiscal structure by the middle of the 2010s (meaning the period from 2010 to 2019).
<sup>machine translation, not official</sup>

**第二項**  前項の改革を具体的に実施するための施行期日等を法制上定めるに当たっては、景気回復過程の状況、国際経済の動向等を見極め、予期せざる経済変動にも柔軟に対応できる仕組みとするものとし、当該改革は、不断に行政改革を推進すること及び歳出の無駄の排除を徹底することに一段と注力して行われるものとする。
<sup>suppl-4211-13/art-104/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In providing by law for the effective date and other matters in order to specifically implement the reform referred to in the preceding paragraph, a mechanism is to be put in place that can respond flexibly to unforeseen economic fluctuations, after ascertaining the state of the economic recovery process, trends in the international economy, and other circumstances, and the reform is to be carried out with even greater effort devoted to continuously promoting administrative reform and thoroughly eliminating wasteful expenditure.
<sup>machine translation, not official</sup>

**第三項**  第一項の措置は、次に定める基本的方向性により検討を加え、その結果に基づいて講じられるものとする。
<sup>suppl-4211-13/art-104/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The measures referred to in paragraph (1) are to be taken after examination in accordance with the basic directions set out below and based on the results of that examination:
<sup>machine translation, not official</sup>

  **一**  個人所得課税については、格差の是正及び所得再分配機能の回復の観点から、各種控除及び税率構造を見直し、最高税率及び給与所得控除の上限の調整等により高所得者の税負担を引き上げるとともに、給付付き税額控除（給付と税額控除を適切に組み合わせて行う仕組みその他これに準ずるものをいう。）の検討を含む歳出面も合わせた総合的な取組の中で子育て等に配慮して中低所得者世帯の負担の軽減を検討すること並びに金融所得課税の一体化を更に推進すること。
  <sup>suppl-4211-13/art-104/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  for individual income taxation, from the perspective of correcting disparities and restoring the income redistribution function, to review the various deductions and the tax rate structure and raise the tax burden on high-income earners through adjustments to the top tax rate and to the upper limit of the salary income deduction and other means, and also to consider reducing the burden on low- and middle-income households with consideration for child-rearing and the like as part of comprehensive efforts that also cover the expenditure side, including consideration of a refundable tax credit (meaning a mechanism that appropriately combines benefits and tax credits, or any other mechanism equivalent thereto), and to further promote the integration of the taxation of financial income;
  <sup>machine translation, not official</sup>

  **二**  法人課税については、国際的整合性の確保及び国際競争力の強化の観点から、社会保険料を含む企業の実質的な負担に留意しつつ、課税ベース（課税標準とされるべきものの範囲をいう。第五号において同じ。）の拡大とともに、法人の実効税率の引下げを検討すること。
  <sup>suppl-4211-13/art-104/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  for corporate taxation, from the perspective of ensuring international consistency and strengthening international competitiveness, to consider lowering the effective corporate tax rate together with broadening the taxable base (meaning the scope of what is to be the tax base; the same applies in item (v)), while paying attention to the substantial burden on businesses including social insurance premiums;
  <sup>machine translation, not official</sup>

  **三**  消費課税については、その負担が確実に国民に還元されることを明らかにする観点から、消費税の全額が制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用に充てられることが予算及び決算において明確化されることを前提に、消費税の税率を検討すること。その際、歳出面も合わせた視点に立って複数税率の検討等の総合的な取組を行うことにより低所得者への配慮について検討すること。
  <sup>suppl-4211-13/art-104/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  for consumption taxation, from the perspective of making it clear that the burden is reliably returned to the public, to consider the consumption tax rate on the premise that it is made clear in the budget and in the settlement of accounts that the full amount of the consumption tax is applied to the costs of institutionally established social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In doing so, to consider giving consideration to low-income earners by making comprehensive efforts, such as considering multiple tax rates, from a viewpoint that also covers the expenditure side;
  <sup>machine translation, not official</sup>

  **四**  自動車関係諸税については、簡素化を図るとともに、厳しい財政事情、環境に与える影響等を踏まえつつ、税制の在り方及び暫定税率（租税特別措置法及び地方税法（昭和二十五年法律第二百二十六号）附則に基づく特例による税率をいう。）を含む税率の在り方を総合的に見直し、負担の軽減を検討すること。
  <sup>suppl-4211-13/art-104/par-3/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  for the various automobile-related taxes, to comprehensively review the structure of the taxes and the structure of the tax rates, including the provisional tax rates (meaning the tax rates under special provisions based on the Act on Special Measures Concerning Taxation and the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), while simplifying them and taking into account the severe fiscal situation, their impact on the environment, and other factors, and to consider reducing the burden;
  <sup>machine translation, not official</sup>

  **五**  資産課税については、格差の固定化の防止、老後における扶養の社会化の進展への対処等の観点から、相続税の課税ベース、税率構造等を見直し、負担の適正化を検討すること。
  <sup>suppl-4211-13/art-104/par-3/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  for asset taxation, from the perspective of preventing disparities from becoming entrenched, responding to the progress of the socialization of support in old age, and other considerations, to review the taxable base, the tax rate structure, and other aspects of the inheritance tax and to consider making the burden appropriate;
  <sup>machine translation, not official</sup>

  **六**  納税者番号制度の導入の準備を含め、納税者の利便の向上及び課税の適正化を図ること。
  <sup>suppl-4211-13/art-104/par-3/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  to improve convenience for taxpayers and ensure proper taxation, including preparing for the introduction of a taxpayer identification number system;
  <sup>machine translation, not official</sup>

  **七**  地方税制については、地方分権の推進及び国と地方を通じた社会保障制度の安定財源の確保の観点から、地方消費税の充実を検討するとともに、地方法人課税の在り方を見直すことにより、税源の偏在性が小さく、税収が安定的な地方税体系の構築を進めること。
  <sup>suppl-4211-13/art-104/par-3/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  for local taxation, from the perspective of promoting decentralization and of securing stable financial resources for the social security system across the national and local governments, to consider enhancing the local consumption tax and, by reviewing the structure of local corporate taxation, to advance the building of a local tax system with little uneven distribution of tax sources and with stable tax revenue;
  <sup>machine translation, not official</sup>

  **八**  低炭素化を促進する観点から、税制全体のグリーン化（環境への負荷の低減に資するための見直しをいう。）を推進すること。
  <sup>suppl-4211-13/art-104/par-3/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  from the perspective of promoting low-carbon development, to promote the greening of the tax system as a whole (meaning reviews that contribute to reducing the burden on the environment).
  <sup>machine translation, not official</sup>

## 附　則 平成二一年七月一〇日法律第七四号
<sup>suppl-4211-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-74/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
<sup>suppl-4211-74/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

## 附　則 平成二二年三月三一日法律第六号
<sup>suppl-4221-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4221-6/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成二十二年六月一日
  <sup>suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: June 1, 2010
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法の目次の改正規定（「第百六十四条」を「第百六十三条」に改める部分に限る。）、同法第百五十九条第一項の改正規定（「第百六十四条第一項」を「第百六十三条第一項」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。）、同条第二項の改正規定、同法第百六十条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十一条の改正規定、同法第百六十二条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十三条を削る改正規定、同法第百六十四条第一項の改正規定及び同条を同法第百六十三条とする改正規定
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending the table of contents of the Corporation Tax Act (limited to the part replacing "Article 164" with "Article 163"), amending Article 159, paragraph (1) of that Act (limited to the part replacing "Article 164, paragraph (1)" with "Article 163, paragraph (1)", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending paragraph (2) of that Article, amending Article 160 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), amending Article 161 of that Act, amending Article 162 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting Article 163 of that Act, amending Article 164, paragraph (1) of that Act, and renumbering that Article as Article 163 of that Act;
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十二年十月一日
  <sup>suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: October 1, 2010
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条の規定（法人税法の目次の改正規定（「第百六十四条」を「第百六十三条」に改める部分に限る。）、同法第二条第十二号の七の五を同条第十二号の七の七とし、同条第十二号の七の四の次に二号を加える改正規定、同条第十二号の八の改正規定（「発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）」を「発行済株式等」に改める部分に限る。）、同法第四条の三第一項の改正規定（「六月」を「三月」に改める部分に限る。）、同条第六項の改正規定、同条第八項の改正規定、同法第二十三条の改正規定（同条第一項中「金額（」の下に「第一号に掲げる金額にあつては、」を加え、「第一号に掲げるもの」を「もの及び適格現物分配に係るもの」に改める部分、同条第三項中「前二項」を「前項」に改め、同項を同条第二項とし、同項の次に一項を加える部分及び同条第八項中「適格事後設立」を「適格現物分配」に、「第一項から第三項まで」を「第一項及び第二項」に改める部分を除く。）、同法第三十五条の改正規定、同法第六十一条の四第一項の改正規定（「規定する有価証券の空売り」の下に「（次項において「有価証券の空売り」という。）」を、「次項」の下に「及び第三項」を加える部分及び「除く」の下に「。次項において同じ」を、「相当する金額」の下に「（次項において「みなし決済損益額」という。）」を加える部分を除く。）、同法第六十六条の改正規定、同法第六十七条第一項の改正規定、同条第三項の改正規定（同項第一号に係る部分、同項第五号を同項第六号とする部分及び同項第四号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第八十一条の四第一項の改正規定（「第三項」を「第四項」に改める部分を除く。）、同条第五項の改正規定（「連結法人株式等」を「完全子法人株式等」に改める部分に限る。）、同条第四項の改正規定（同項を同条第五項とする部分を除く。）、同条第三項の改正規定（同項を同条第四項とする部分を除く。）、同法第八十一条の九第一項ただし書の改正規定、同条第二項各号の改正規定、同条第三項の改正規定、同条第六項の改正規定（同項を同条第七項とする部分を除く。）、同条第五項の改正規定（同項を同条第六項とする部分を除く。）、同法第八十一条の九の二第一項の改正規定、同条第二項の改正規定（「である連結親法人が」を「である連結親法人又は連結子法人と他の法人との間で」に改める部分及び同項第一号に係る部分に限る。）、同条第五項を同条第六項とし、同条第四項を削る改正規定、同条第三項の改正規定、同項を同条第四項とし、同項の次に一項を加える改正規定、同条第二項の次に一項を加える改正規定、同法第八十一条の十二の改正規定、同法第八十一条の十三第二項第四号の改正規定、同法第百三十八条第九号の改正規定、同法第百四十三条の改正規定、同法第百五十九条第一項の改正規定（「第百六十四条第一項」を「第百六十三条第一項」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。）、同条第二項の改正規定、同法第百六十条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十一条の改正規定、同法第百六十二条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十三条を削る改正規定、同法第百六十四条第一項の改正規定及び同条を同法第百六十三条とする改正規定（附則第十条及び第十二条において「組織再編成等以外の改正規定」という。）を除く。）並びに附則第十条第二項、第十三条から第十六条まで、第十八条から第二十三条まで、第二十四条第二項、第二十五条、第二十六条第十項及び第十三項、第二十七条、第百三十三条、第百三十四条、第百四十二条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）並びに第百四十五条の規定
    <sup>suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act (limited to the part replacing "Article 164" with "Article 163"), renumbering Article 2, item (xii)-7-5 of that Act as item (xii)-7-7 of that Article and adding two items after item (xii)-7-4 of that Article, amending item (xii)-8 of that Article (limited to the part replacing "issued shares or capital contributions (excluding the shares that the corporation holds in itself and the capital contributions made thereby; hereinafter referred to as "issued shares, etc." in this Article)" with "issued shares, etc."), amending Article 4-3, paragraph (1) of that Act (limited to the part replacing "six months" with "three months"), amending paragraph (6) of that Article, amending paragraph (8) of that Article, amending Article 23 of that Act (excluding the part adding "in the case of the amount listed in item (i)," after "amount (" and replacing "those listed in item (i)" with "those and those pertaining to a qualified in-kind distribution" in paragraph (1) of that Article, the part replacing "the preceding two paragraphs" with "the preceding paragraph" in paragraph (3) of that Article, renumbering that paragraph as paragraph (2) of that Article, and adding one paragraph after that paragraph, and the part replacing "qualified post-formation acquisition of assets" with "qualified in-kind distribution" and "paragraphs (1) through (3)" with "paragraphs (1) and (2)" in paragraph (8) of that Article), amending Article 35 of that Act, amending Article 61-4, paragraph (1) of that Act (excluding the part adding "(referred to as a "short sale of securities" in the following paragraph)" after "short sale of securities prescribed in" and "and paragraph (3)" after "the following paragraph", and the part adding "; the same applies in the following paragraph" after "excluding" and "(referred to as the "amount of deemed settlement gains or losses" in the following paragraph)" after "the amount equivalent to"), amending Article 66 of that Act, amending Article 67, paragraph (1) of that Act, amending paragraph (3) of that Article (excluding the part pertaining to item (i) of that paragraph, the part renumbering item (v) of that paragraph as item (vi) of that paragraph, and the part renumbering item (iv) of that paragraph as item (v) of that paragraph and adding one item after item (iii) of that paragraph), amending Article 81-4, paragraph (1) of that Act (excluding the part replacing "paragraph (3)" with "paragraph (4)"), amending paragraph (5) of that Article (limited to the part replacing "consolidated corporation shares, etc." with "wholly owned subsidiary shares, etc."), amending paragraph (4) of that Article (excluding the part renumbering that paragraph as paragraph (5) of that Article), amending paragraph (3) of that Article (excluding the part renumbering that paragraph as paragraph (4) of that Article), amending the proviso to Article 81-9, paragraph (1) of that Act, amending the items of paragraph (2) of that Article, amending paragraph (3) of that Article, amending paragraph (6) of that Article (excluding the part renumbering that paragraph as paragraph (7) of that Article), amending paragraph (5) of that Article (excluding the part renumbering that paragraph as paragraph (6) of that Article), amending Article 81-9-2, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part replacing "that is a consolidated parent corporation" with "that is a consolidated parent corporation or a consolidated subsidiary corporation, between it and another corporation" and the part pertaining to item (i) of that paragraph), renumbering paragraph (5) of that Article as paragraph (6) of that Article and deleting paragraph (4) of that Article, amending paragraph (3) of that Article, renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after that paragraph, adding one paragraph after paragraph (2) of that Article, amending Article 81-12 of that Act, amending Article 81-13, paragraph (2), item (iv) of that Act, amending Article 138, item (ix) of that Act, amending Article 143 of that Act, amending Article 159, paragraph (1) of that Act (limited to the part replacing "Article 164, paragraph (1)" with "Article 163, paragraph (1)", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending paragraph (2) of that Article, amending Article 160 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), amending Article 161 of that Act, amending Article 162 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting Article 163 of that Act, amending Article 164, paragraph (1) of that Act, and renumbering that Article as Article 163 of that Act (referred to as the "amending provisions other than those on organizational restructuring, etc." in Articles 10 and 12 of the Supplementary Provisions)), and the provisions of Article 10, paragraph (2), Articles 13 through 16, Articles 18 through 23, Article 24, paragraph (2), Article 25, Article 26, paragraphs (10) and (13), Article 27, Article 133, Article 134, Article 142 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), and Article 145 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

### 第十条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures upon the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定（組織再編成等以外の改正規定に限る。）による改正後の法人税法（以下附則第二十九条までにおいて「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第二十三条までにおいて同じ。）の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税及び法人の施行日以後の解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この項において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部の分配又は引渡しにより納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税及び法人の施行日前の解散による清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4221-6/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "New Corporation Tax Act" up to Article 29 of the Supplementary Provisions) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies up to Article 23 of the Supplementary Provisions) starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, and corporation tax on liquidation income due to a dissolution of a corporation (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; hereinafter the same applies in this paragraph) on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax payable upon a distribution or delivery of a part of its residual assets; hereinafter the same applies in this Article), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, and corporation tax on liquidation income due to a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  この附則に別段の定めがあるものを除き、第二条の規定（組織再編成等以外の改正規定を除く。）による改正後の法人税法（以下附則第二十六条までにおいて「十月新法人税法」という。）の規定は、平成二十二年十月一日以後に合併、分割、現物出資、現物分配（十月新法人税法第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。）、株式交換若しくは株式移転が行われる場合、同日以後に解散（合併による解散及び破産手続開始の決定による解散を除く。）若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税について適用し、同日前に合併、分割、現物出資、事後設立（第二条の規定（組織再編成等以外の改正規定を除く。）による改正前の法人税法（以下附則第百三十四条までにおいて「十月旧法人税法」という。）第二条第十二号の六に規定する事後設立をいう。）、株式交換又は株式移転が行われた場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税並びに同日前に解散（合併による解散及び十月旧法人税法第九十二条第二項に規定する信託特定解散を除く。）が行われた場合における法人の清算所得に対する法人税については、なお従前の例による。
<sup>suppl-4221-6/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act as Amended for October" up to Article 26 of the Supplementary Provisions) apply to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October, and, in the case of a distribution of residual assets, limited to one due to a dissolution on or after that date), share exchange or share transfer is effected on or after October 1, 2010, in the case where a dissolution (excluding a dissolution due to a merger and a dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are determined, and with regard to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" up to Article 134 of the Supplementary Provisions)), share exchange or share transfer was effected before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the Corporation Tax Act Before the October Changes) was effected before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（完全支配関係の定義に関する経過措置） — Transitional Measures Concerning the Definition of Full Controlling Interest
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日から平成二十二年九月三十日までの間における新法人税法の規定の適用については、新法人税法第二条第十二号の七の六中「一の者が」とあるのは、「この編、第五十七条（青色申告書を提出した事業年度の欠損金の繰越し）、第六十一条の十一（連結納税の開始に伴う資産の時価評価損益）及び第六十一条の十二（連結納税への加入に伴う資産の時価評価損益）の場合を除き、一の者が」とする。
<sup>suppl-4221-6/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the New Corporation Tax Act during the period from the Effective Date to September 30, 2010, the phrase "one person" in Article 2, item (xii)-7-6 of the New Corporation Tax Act is deemed to be replaced with "except in the cases of this Part, Article 57 (Carryover of Losses in a Business Year When a Blue Return Has Been Filed), Article 61-11 (Gains or Losses on the Fair Valuation of Assets upon Commencement of Consolidated Taxation) and Article 61-12 (Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Taxation), one person".
<sup>machine translation, not official</sup>

### 第十二条（連結納税の承認の申請に関する経過措置） — Transitional Measures Concerning Applications for Approval of Consolidated Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第四条の三第一項、第六項及び第八項の規定は、同条第一項に規定する内国法人が新法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が平成二十二年十月一日以後である場合の同項の申請について適用し、第二条の規定（組織再編成等以外の改正規定に限る。）による改正前の法人税法（以下附則第二十九条までにおいて「旧法人税法」という。）第四条の三第一項に規定する内国法人が旧法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が同年十月一日前である場合の同項の申請については、なお従前の例による。
<sup>suppl-4221-6/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 4-3, paragraphs (1), (6) and (8) of the New Corporation Tax Act apply to an application under paragraph (1) of that Article in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the New Corporation Tax Act is on or after October 1, 2010, and with regard to an application under Article 4-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Former Corporation Tax Act" up to Article 29 of the Supplementary Provisions) in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the Former Corporation Tax Act is before October 1, 2010, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（事業年度に関する経過措置） — Transitional Measures Concerning Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第十四条第二項の規定は、平成二十二年十月一日以後に同項に規定する他の内国法人が同条第一項第六号又は第七号に掲げる場合に該当することとなる場合の事業年度について適用する。
<sup>suppl-4221-6/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraph (2) of the Corporation Tax Act as Amended for October apply to business years in the case where another domestic corporation prescribed in that paragraph comes to fall under the case listed in paragraph (1), item (vi) or (vii) of that Article on or after October 1, 2010.
<sup>machine translation, not official</sup>

**第二項**  平成二十二年十月一日前に十月旧法人税法第十五条の二第二項に規定する他の内国法人が連結親法人との間に当該連結親法人による同条第一項第六号に規定する完全支配関係を有することとなった場合の同項に規定する最初連結事業年度については、なお従前の例による。
<sup>suppl-4221-6/art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act Before the October Changes in the case where, before October 1, 2010, another domestic corporation prescribed in paragraph (2) of that Article came to have, with a consolidated parent corporation, a full controlling interest held by that consolidated parent corporation as prescribed in paragraph (1), item (vi) of that Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Dividends Received from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第二十三条第三項の規定は、法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する配当等の額について適用する。
<sup>suppl-4221-6/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23, paragraph (3) of the Corporation Tax Act as Amended for October apply to the amount of dividends, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
<sup>machine translation, not official</sup>

### 第十五条（外国子会社から受ける配当等の益金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第二十三条の二第二項の規定は、法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する剰余金の配当等の額について適用する。
<sup>suppl-4221-6/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23-2, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of dividends of surplus, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
<sup>machine translation, not official</sup>

### 第十六条（受贈益の益金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Gain on Gifts Received from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第二十五条の二の規定は、法人が平成二十二年十月一日以後に受ける同条第一項に規定する受贈益の額について適用する。
<sup>suppl-4221-6/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 25-2 of the Corporation Tax Act as Amended for October apply to the amount of gain on gifts received prescribed in paragraph (1) of that Article that a corporation receives on or after October 1, 2010.
<sup>machine translation, not official</sup>

### 第十七条（特殊支配同族会社の役員給与の損金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Remuneration for Officers of Specially Controlled Family Companies from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  旧法人税法第三十五条第一項に規定する特殊支配同族会社の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4221-6/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to corporation tax on income for business years of a specially controlled family company prescribed in Article 35, paragraph (1) of the Former Corporation Tax Act that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十八条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Contributions or Donations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第三十七条第二項の規定は、法人が平成二十二年十月一日以後に支出する同項に規定する寄附金の額について適用し、法人が同日前に支出した十月旧法人税法第三十七条第二項に規定する寄附金の額については、なお従前の例による。
<sup>suppl-4221-6/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of contributions or donations prescribed in that paragraph that a corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (2) of the Corporation Tax Act Before the October Changes that a corporation made before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十九条（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Losses in a Business Year When a Blue Return Has Been Filed
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第五十七条第八項（第一号に係る部分に限る。）の規定は、同項に規定する内国法人の同号に規定する合併の日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度（十月旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第二十九条までにおいて同じ。）の同年十月一日以後の期間内の日を除く。）である場合又は十月新法人税法第五十七条第八項に規定する内国法人（同年十月一日以後に解散するものに限る。）の残余財産の確定の日が同年十月一日以後の日である場合の同号に定める欠損金額について適用し、十月旧法人税法第五十七条第九項に規定する内国法人の同項第二号に規定する合併の日が同年十月一日前の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を含む。）である場合の同号に定める欠損金額については、なお従前の例による。
<sup>suppl-4221-6/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) apply to the net operating loss specified in that item in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act Before the October Changes; the same applies hereinafter up to Article 29 of the Supplementary Provisions) that started before the Effective Date), or in the case where the date of the determination of residual assets of the domestic corporation prescribed in Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to one that dissolves on or after October 1, 2010) is a day on or after October 1, 2010, and with regard to the net operating loss specified in Article 57, paragraph (9), item (ii) of the Corporation Tax Act Before the October Changes in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day before October 1, 2010 (including a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  十月新法人税法第五十七条第八項に規定する内国法人（平成二十二年十月一日以後に解散するものに限る。）の残余財産の確定の日が施行日前に開始した連結親法人事業年度の同年十月一日から当該連結親法人事業年度終了の日の前日までの期間内の日である場合における同項（第一号に係る部分に限る。）の規定の適用については、同号中「第八十一条の九第二項第一号に規定する特定連結子法人」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）に規定する連結子法人」とする。
<sup>suppl-4221-6/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day within the period from October 1, 2010 to the day preceding the last day of a consolidated parent corporation business year that started before the Effective Date, the phrase "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i)" in that item is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第三項**  法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に十月旧法人税法第五十七条第十項各号に規定する場合に該当した場合の当該各号に掲げる欠損金額については、なお従前の例による。
<sup>suppl-4221-6/art-19/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the net operating loss listed in the relevant item in the case where a corporation fell under a case prescribed in any of the items of Article 57, paragraph (10) of the Corporation Tax Act Before the October Changes within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十条（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Losses Due to a Disaster in the Business Year When a Blue Return Has Not Been Filed
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第五十八条第三項（第一号に係る部分に限る。）の規定は、同項に規定する内国法人の同号に規定する合併の日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を除く。）である場合又は同項に規定する内国法人（同年十月一日以後に解散するものに限る。）の残余財産の確定の日が同年十月一日以後の日である場合の同号に定める災害損失欠損金額について適用し、十月旧法人税法第五十八条第四項に規定する内国法人の同項第二号に規定する合併の日が同年十月一日前の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を含む。）である場合の同号に定める災害損失欠損金額については、なお従前の例による。
<sup>suppl-4221-6/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 58, paragraph (3) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) apply to the net operating loss caused by a disaster specified in that item in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), or in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day on or after October 1, 2010, and with regard to the net operating loss caused by a disaster specified in Article 58, paragraph (4), item (ii) of the Corporation Tax Act Before the October Changes in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day before October 1, 2010 (including a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  十月新法人税法第五十八条第三項に規定する内国法人（平成二十二年十月一日以後に解散するものに限る。）の残余財産の確定の日が施行日前に開始した連結親法人事業年度の同年十月一日から当該連結親法人事業年度終了の日の前日までの期間内の日である場合における同項（第一号に係る部分に限る。）の規定の適用については、同号中「第八十一条の九第二項第一号（連結欠損金の繰越し）に規定する特定連結子法人」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）に規定する連結子法人」とする。
<sup>suppl-4221-6/art-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 58, paragraph (3) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day within the period from October 1, 2010 to the day preceding the last day of a consolidated parent corporation business year that started before the Effective Date, the phrase "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i) (Carryover of Consolidated Losses)" in that item is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第三項**  法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に当該法人を十月旧法人税法第五十八条第五項に規定する合併法人等とする同項に規定する適格合併等を行った場合の同項に規定する未処理災害損失欠損金額については、なお従前の例による。
<sup>suppl-4221-6/art-20/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of unappropriated loss caused by a disaster prescribed in Article 58, paragraph (5) of the Corporation Tax Act Before the October Changes in the case where a corporation effected a qualified merger, etc. prescribed in that paragraph in which the corporation is the acquiring corporation, etc. prescribed in that paragraph within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十一条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning the Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第六十一条の二第十六項の規定は、法人が同項に規定する他の内国法人の平成二十二年十月一日以後に生ずる同項に規定する事由により金銭その他の資産の交付を受けた場合又は法人が当該他の内国法人の同日以後に生ずる同項に規定する事由により当該他の内国法人の株式を有しないこととなった場合（同日以後に残余財産の分配を受けないことが確定した場合を含む。）における同条第一項に規定する譲渡利益額又は譲渡損失額について適用する。
<sup>suppl-4221-6/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraph (16) of the Corporation Tax Act as Amended for October apply to the capital gain or capital loss prescribed in paragraph (1) of that Article in the case where a corporation has received the delivery of monies or other assets due to grounds prescribed in paragraph (16) of that Article arising on or after October 1, 2010 with respect to another domestic corporation prescribed in that paragraph, or in the case where a corporation has ceased to hold shares of the other domestic corporation due to grounds prescribed in that paragraph arising on or after that date with respect to the other domestic corporation (including the case where it has been determined on or after that date that the corporation will not receive a distribution of residual assets).
<sup>machine translation, not official</sup>

### 第二十二条（完全支配関係がある法人の間の取引の損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on Transactions between Corporations with a Full Controlling Interest
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第六十一条の十三の規定は、法人が平成二十二年十月一日以後に行う同条第一項に規定する譲渡損益調整資産の譲渡に係る同項に規定する譲渡利益額又は譲渡損失額について適用し、法人が同日前に行った十月旧法人税法第六十一条の十三第一項に規定する譲渡損益調整資産の譲渡に係る同項に規定する譲渡利益額又は譲渡損失額については、次項に規定する場合を除き、なお従前の例による。
<sup>suppl-4221-6/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-13 of the Corporation Tax Act as Amended for October apply to the amount of gain on transfer or amount of loss on transfer prescribed in paragraph (1) of that Article pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effects on or after October 1, 2010, and with regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) of the Corporation Tax Act Before the October Changes pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effected before that date, the provisions then in force continue to govern, except in the case prescribed in the following paragraph.
<sup>machine translation, not official</sup>

**第二項**  法人が平成二十二年十月一日前に行った十月旧法人税法第六十一条の十三第一項又は第八十一条の十第一項に規定する譲渡損益調整資産（以下この項において「旧譲渡損益調整資産」という。）の譲渡に係る十月旧法人税法第六十一条の十三第一項又は第八十一条の十第一項に規定する譲渡利益額又は譲渡損失額（以下この項において「旧譲渡損益額」という。）に相当する金額につき同日において益金の額又は損金の額に算入されていない金額がある場合には、当該旧譲渡損益調整資産を十月新法人税法第六十一条の十三第一項に規定する譲渡損益調整資産と、当該旧譲渡損益額を同項に規定する譲渡損益調整資産に係る同項に規定する譲渡利益額又は譲渡損失額と、当該法人を当該譲渡利益額又は譲渡損失額につき同項の規定の適用を受けた法人と、当該旧譲渡損益調整資産の譲渡を受けた法人を同条第二項に規定する譲受法人と、当該旧譲渡損益額に相当する金額につき十月旧法人税法第六十一条の十三第二項又は第八十一条の十第二項の規定により益金の額又は損金の額に算入された金額を当該譲渡利益額又は譲渡損失額に相当する金額につき十月新法人税法第六十一条の十三第二項の規定により益金の額又は損金の額に算入された金額と、それぞれみなして、同条第二項から第六項までの規定を適用する。
<sup>suppl-4221-6/art-22/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, with regard to the amount equivalent to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as the "former transfer gain or loss amount" in this paragraph) pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as a "former transfer gain or loss adjustment asset" in this paragraph) that a corporation effected before October 1, 2010, there is an amount that has not been included in gross profits or deductible expenses as of that date, the provisions of paragraphs (2) through (6) of Article 61-13 of the Corporation Tax Act as Amended for October apply by deeming the former transfer gain or loss adjustment asset to be a transfer gain or loss adjustment asset prescribed in paragraph (1) of that Article, the former transfer gain or loss amount to be the amount of gain on transfer or amount of loss on transfer prescribed in that paragraph pertaining to the transfer gain or loss adjustment asset prescribed in that paragraph, the corporation to be a corporation to which the provisions of that paragraph have been applied with regard to that amount of gain on transfer or amount of loss on transfer, the corporation that received the transfer of the former transfer gain or loss adjustment asset to be the transferee corporation prescribed in paragraph (2) of that Article, and the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) or Article 81-10, paragraph (2) of the Corporation Tax Act Before the October Changes with regard to the amount equivalent to the former transfer gain or loss amount to be the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) of the Corporation Tax Act as Amended for October with regard to the amount equivalent to that amount of gain on transfer or amount of loss on transfer, respectively.
<sup>machine translation, not official</sup>

### 第二十三条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に当該法人を合併法人又は分割承継法人とする十月旧法人税法第六十二条の七第七項に規定する特定適格合併等を行った場合の同項に規定する特定保有資産については、なお従前の例による。
<sup>suppl-4221-6/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the specified owned assets prescribed in Article 62-7, paragraph (7) of the Corporation Tax Act Before the October Changes in the case where a corporation effected a specified qualified merger, etc. prescribed in that paragraph in which the corporation is the acquiring corporation or the succeeding corporation in a company split within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十四条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Dividends Received in Consolidated Business Years from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の四の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4221-6/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-4 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated corporation starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated corporation started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  十月新法人税法第八十一条の四第三項の規定は、連結法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する配当等の額について適用する。
<sup>suppl-4221-6/art-24/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-4, paragraph (3) of the Corporation Tax Act as Amended for October apply to the amount of dividends, etc. prescribed in that paragraph pertaining to shares or capital contributions that a consolidated corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
<sup>machine translation, not official</sup>

### 第二十五条（連結事業年度における寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Contributions or Donations in Consolidated Business Years from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第八十一条の六第二項の規定は、連結法人が平成二十二年十月一日以後に支出する同項に規定する寄附金の額について適用し、連結法人が同日前に支出した十月旧法人税法第八十一条の六第二項に規定する寄附金の額については、なお従前の例による。
<sup>suppl-4221-6/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-6, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of contributions or donations prescribed in that paragraph that a consolidated corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 81-6, paragraph (2) of the Corporation Tax Act Before the October Changes that a consolidated corporation made before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十六条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九第一項の規定は、連結親法人の連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結親法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4221-6/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9, paragraph (1) of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第八十一条の九第二項（第一号に係る部分に限る。）及び第三項（第一号に係る部分に限る。）の規定は、連結承認日（新法人税法第四条の二の承認の効力が生じた日をいう。以下この条において同じ。）の属する連結親法人事業年度開始の日が施行日以後である連結親法人又は新法人税法第八十一条の九第二項第一号に規定する特定連結子法人の同号に定める欠損金額又は連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9, paragraph (2) (limited to the part pertaining to item (i)) and paragraph (3) (limited to the part pertaining to item (i)) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss specified in that item of a consolidated parent corporation or a specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i) of the New Corporation Tax Act for which the first day of the consolidated parent corporation's business year containing the consolidation approval date (meaning the day on which the approval set forth in Article 4-2 of the New Corporation Tax Act took effect; the same applies hereinafter in this Article) is on or after the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  前項の場合において、施行日から平成二十二年九月三十日までの間に同項に規定する特定連結子法人を分割法人又は被合併法人とする分割型分割又は合併が行われるときの十月旧法人税法第五十七条第九項又は第五十八条第四項の規定の適用については、十月旧法人税法第五十七条第九項第一号ロ及び第二号ロ中「第八十一条の九第二項第二号に規定する連結子法人」とあるのは、「第八十一条の九第二項第一号に規定する特定連結子法人」とする。
<sup>suppl-4221-6/art-26/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 57, paragraph (9) or Article 58, paragraph (4) of the Corporation Tax Act Before the October Changes when a company split by split-off or a merger in which the specified consolidated subsidiary corporation prescribed in that paragraph is the splitting corporation or the acquired corporation is effected during the period from the Effective Date to September 30, 2010, the phrase "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii)" in Article 57, paragraph (9), item (i), (b) and item (ii), (b) of the Corporation Tax Act Before the October Changes is deemed to be replaced with "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i)".
<sup>machine translation, not official</sup>

**第四項**  連結承認日の属する連結親法人事業年度開始の日が施行日前であった連結親法人又は連結子法人の旧法人税法第八十一条の九第二項第一号又は第二号に定める欠損金額又は連結欠損金個別帰属額については、同項（第一号又は第二号に係る部分に限る。）の規定は、なおその効力を有する。
<sup>suppl-4221-6/art-26/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (i) or (ii) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation for which the first day of the consolidated parent corporation's business year containing the consolidation approval date was before the Effective Date, the provisions of that paragraph (limited to the part pertaining to item (i) or (ii)) remain in force.
<sup>machine translation, not official</sup>

**第五項**  前項の場合において、施行日から平成二十二年九月三十日までの間に同項に規定する連結子法人を分割法人とする分割型分割が行われるとき又は施行日から同項の連結親法人事業年度終了の日までの間に同項に規定する連結子法人を被合併法人とする合併が行われるときの十月旧法人税法第五十七条第九項又は第五十八条第四項の規定の適用については、十月旧法人税法第五十七条第九項第一号ロ及び第二号ロ中「第八十一条の九第二項第二号に規定する連結子法人」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）に規定する連結子法人」とする。
<sup>suppl-4221-6/art-26/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 57, paragraph (9) or Article 58, paragraph (4) of the Corporation Tax Act Before the October Changes when a company split by split-off in which the consolidated subsidiary corporation prescribed in that paragraph is the splitting corporation is effected during the period from the Effective Date to September 30, 2010, or when a merger in which the consolidated subsidiary corporation prescribed in that paragraph is the acquired corporation is effected during the period from the Effective Date to the last day of the consolidated parent corporation business year referred to in that paragraph, the phrase "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii)" in Article 57, paragraph (9), item (i), (b) and item (ii), (b) of the Corporation Tax Act Before the October Changes is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第六項**  新法人税法第八十一条の九第二項（第二号に係る部分に限る。）及び第三項（第二号に係る部分に限る。）の規定は、同条第二項に規定する連結親法人若しくは連結子法人の施行日以後に開始する連結親法人事業年度の期間（平成二十二年十月一日以後の期間に限る。）内に同項第二号に規定する適格合併が行われる場合又は当該連結親法人若しくは連結子法人の施行日以後に開始する連結親法人事業年度の期間内に同号に規定する他の内国法人（同年十月一日以後に解散するものに限る。）の残余財産が確定する場合の同号に定める欠損金額又は連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9, paragraph (2) (limited to the part pertaining to item (ii)) and paragraph (3) (limited to the part pertaining to item (ii)) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss specified in that item in the case where a qualified merger prescribed in paragraph (2), item (ii) of that Article is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in paragraph (2) of that Article starting on or after the Effective Date (limited to the period on or after October 1, 2010), or in the case where the residual assets of another domestic corporation prescribed in that item (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of that consolidated parent corporation or consolidated subsidiary corporation starting on or after the Effective Date.
<sup>machine translation, not official</sup>

**第七項**  連結親法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に適格合併を行った場合又は連結親法人が同年九月三十日以前に旧法人税法第五十七条第二項に規定する合併類似適格分割型分割を行った場合の旧法人税法第八十一条の九第二項第三号に定める欠損金額又は連結欠損金個別帰属額については、同項（同号に係る部分に限る。）の規定は、なおその効力を有する。
<sup>suppl-4221-6/art-26/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph (limited to the part pertaining to that item) remain in force.
<sup>machine translation, not official</sup>

**第八項**  施行日から平成二十二年九月三十日までの間における新法人税法第八十一条の九第二項の規定の適用については、同項第一号中「第五十八条第四項」とあるのは「第五十八条第六項」と、同号イ中「第五項」とあるのは「第六項」と、「同条第四項又は第八項」とあるのは「同条第五項又は第九項」と、「同条第三項」とあるのは「同条第四項」とする。
<sup>suppl-4221-6/art-26/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 81-9, paragraph (2) of the New Corporation Tax Act during the period from the Effective Date to September 30, 2010, the phrase "Article 58, paragraph (4)" in item (i) of that paragraph is deemed to be replaced with "Article 58, paragraph (6)", the phrase "paragraph (5)" in (a) of that item with "paragraph (6)", the phrase "paragraph (4) or (8) of that Article" with "paragraph (5) or (9) of that Article", and the phrase "paragraph (3) of that Article" with "paragraph (4) of that Article".
<sup>machine translation, not official</sup>

**第九項**  連結法人が平成二十二年九月三十日以前に合併又は分割型分割を行った場合の旧法人税法第八十一条の九第三項に規定する欠損金額については、同項の規定は、なおその効力を有する。この場合において、当該分割型分割の日の前日の属する連結親法人事業年度が施行日前に開始したものであるときは、同項中「前項第二号」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）」とし、当該前日の属する連結親法人事業年度が施行日以後に開始するものであるときは、同項中「前項第二号に規定する連結子法人」とあるのは「前項第一号に規定する特定連結子法人」とする。
<sup>suppl-4221-6/art-26/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the net operating loss prescribed in Article 81-9, paragraph (3) of the Former Corporation Tax Act in the case where a consolidated corporation effected a merger or a company split by split-off on or before September 30, 2010, the provisions of that paragraph remain in force. In such a case, when the consolidated parent corporation business year containing the day preceding the date of that company split by split-off started before the Effective Date, the phrase "item (ii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act", and when the consolidated parent corporation business year containing that preceding day starts on or after the Effective Date, the phrase "consolidated subsidiary corporation prescribed in item (ii) of the preceding paragraph" in that paragraph is deemed to be replaced with "specified consolidated subsidiary corporation prescribed in item (i) of the preceding paragraph".
<sup>machine translation, not official</sup>

**第十項**  十月新法人税法第八十一条の九第五項（同項第三号の連結子法人に係る部分に限る。）の規定は、当該連結子法人を同号に規定する合併法人等とする同号に規定する適格組織再編成等が行われる日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を除く。）である場合の同号に定める連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9, paragraph (5) of the Corporation Tax Act as Amended for October (limited to the part pertaining to the consolidated subsidiary corporation referred to in item (iii) of that paragraph) apply to the individually attributed amount of consolidated operating loss specified in that item in the case where the day on which a qualified reorganization, etc. prescribed in that item in which the consolidated subsidiary corporation is the acquiring corporation, etc. prescribed in that item is effected is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date).
<sup>machine translation, not official</sup>

**第十一項**  新法人税法第八十一条の九の二第二項（第一号に係る部分に限る。）の規定は、同項に規定する連結親法人又は連結子法人の施行日以後に開始する連結親法人事業年度の期間（平成二十二年十月一日以後の期間に限る。）内に同号に規定する適格合併が行われる場合の同号に掲げる未処理欠損金額又は連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9-2, paragraph (2) of the New Corporation Tax Act (limited to the part pertaining to item (i)) apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss listed in that item in the case where a qualified merger prescribed in that item is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph starting on or after the Effective Date (limited to the period on or after October 1, 2010).
<sup>machine translation, not official</sup>

**第十二項**  連結親法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に適格合併を行った場合又は連結親法人が同年九月三十日以前に旧法人税法第五十七条第二項に規定する合併類似適格分割型分割を行った場合の旧法人税法第八十一条の九の二第二項第一号に掲げる未処理欠損金額又は連結欠損金個別帰属額については、同項（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「前条第二項第三号」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第七項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第三号（連結欠損金の繰越し）」とする。
<sup>suppl-4221-6/art-26/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of unappropriated loss or individually attributed amount of consolidated operating loss listed in Article 81-9-2, paragraph (2), item (i) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph (limited to the part pertaining to that item) remain in force. In such a case, the phrase "paragraph (2), item (iii) of the preceding Article" in that item is deemed to be replaced with "Article 81-9, paragraph (2), item (iii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (7) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第十三項**  十月新法人税法第八十一条の十第二項（同項第二号の連結子法人に係る部分に限る。）の規定は、当該連結子法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする同号に規定する適格組織再編成等が行われる日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を除く。）である場合の同号に掲げる連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-10, paragraph (2) of the Corporation Tax Act as Amended for October (limited to the part pertaining to the consolidated subsidiary corporation referred to in item (ii) of that paragraph) apply to the individually attributed amount of consolidated operating loss listed in that item in the case where the day on which a qualified reorganization, etc. prescribed in that item in which the consolidated subsidiary corporation is the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind is effected is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date).
<sup>machine translation, not official</sup>

**第十四項**  新法人税法第八十一条の九の二第三項の規定は、同項の欠損等連結法人の施行日以後に開始する連結親法人事業年度の期間内に同項に規定する内国法人（平成二十二年十月一日以後に解散するものに限る。）の残余財産が確定する場合の同項に規定する未処理欠損金額又は連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9-2, paragraph (3) of the New Corporation Tax Act apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in that paragraph in the case where the residual assets of a domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of the consolidated corporation showing a loss, etc. referred to in that paragraph starting on or after the Effective Date.
<sup>machine translation, not official</sup>

**第十五項**  新法人税法第八十一条の九の二第四項の規定は、連結承認日の属する連結親法人事業年度開始の日が施行日以後である同項に規定する連結親法人又は特定連結子法人の同項に規定する欠損金額又は連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9-2, paragraph (4) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss prescribed in that paragraph of a consolidated parent corporation or specified consolidated subsidiary corporation prescribed in that paragraph for which the first day of the consolidated parent corporation's business year containing the consolidation approval date is on or after the Effective Date.
<sup>machine translation, not official</sup>

**第十六項**  連結承認日の属する連結親法人事業年度開始の日が施行日前であった旧法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する欠損金額又は連結欠損金個別帰属額については、同項の規定は、なおその効力を有する。この場合において、同項中「前条第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項（連結欠損金の繰越し）」とする。
<sup>suppl-4221-6/art-26/par-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the net operating loss or individually attributed amount of consolidated operating loss prescribed in Article 81-9-2, paragraph (3) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph for which the first day of the consolidated parent corporation's business year containing the consolidation approval date was before the Effective Date, the provisions of that paragraph remain in force. In such a case, the phrase "paragraph (2) of the preceding Article" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第十七項**  新法人税法第八十一条の九の二第五項の規定は、同項に規定する連結親法人若しくは連結子法人の施行日以後に開始する連結親法人事業年度の期間（平成二十二年十月一日以後の期間に限る。）内に同項に規定する適格合併が行われる場合又は当該連結親法人の施行日以後に開始する連結親法人事業年度の期間内に同項に規定する他の内国法人である欠損等法人若しくは欠損等連結法人（同年十月一日以後に解散するものに限る。）の残余財産が確定する場合の同項に規定する未処理欠損金額又は連結欠損金個別帰属額について適用する。
<sup>suppl-4221-6/art-26/par-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9-2, paragraph (5) of the New Corporation Tax Act apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in that paragraph in the case where a qualified merger prescribed in that paragraph is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph starting on or after the Effective Date (limited to the period on or after October 1, 2010), or in the case where the residual assets of a corporation showing a loss, etc. or consolidated corporation showing a loss, etc. that is another domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of that consolidated parent corporation starting on or after the Effective Date.
<sup>machine translation, not official</sup>

**第十八項**  連結親法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に適格合併を行った場合又は連結親法人が同年九月三十日以前に旧法人税法第五十七条第二項に規定する合併類似適格分割型分割を行った場合の旧法人税法第八十一条の九の二第四項に規定する未処理欠損金額又は連結欠損金個別帰属額については、同項の規定は、なおその効力を有する。この場合において、同項中「同項第三号イ」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第七項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第三号イ（連結欠損金の繰越し）」とする。
<sup>suppl-4221-6/art-26/par-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in Article 81-9-2, paragraph (4) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph remain in force. In such a case, the phrase "item (iii), (a) of that paragraph" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2), item (iii), (a) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (7) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第二十七条（連結法人間取引の損益の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結法人が平成二十二年九月三十日以前に行った十月旧法人税法第八十一条の十第一項に規定する譲渡損益調整資産の譲渡に係る同項に規定する譲渡利益額又は譲渡損失額については、附則第二十二条第二項に規定する場合を除き、なお従前の例による。
<sup>suppl-4221-6/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a consolidated corporation effected on or before September 30, 2010, the provisions then in force continue to govern, except in the case prescribed in Article 22, paragraph (2) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第二十八条（各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十二の規定は、同条第一項に規定する連結親法人の連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十二第一項に規定する連結親法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4221-6/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-12 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in paragraph (1) of that Article starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in Article 81-12, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十九条（連結特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Consolidated Specific Family Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十三の規定は、同条第一項の連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十三第一項の連結法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4221-6/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-13 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in paragraph (1) of that Article commences on or after the Effective Date, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in Article 81-13, paragraph (1) of the Former Corporation Tax Act commenced before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十九条の二（清算所得に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Liquidation Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-29-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月旧法人税法第九十二条第一項に規定する内国普通法人等であって、附則第十条第二項の規定によりなお従前の例によるものとされた清算所得に対する法人税を課されるものが、清算中に東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第十条第四号イ及びロに掲げる所得につき同法第四章の規定により復興特別所得税を課された場合には、十月旧法人税法第二編第三章、第百二十九条第一項、第百三十五条及び第百三十七条の規定の適用については、その課された復興特別所得税の額は、当該内国普通法人等の当該清算所得に対する法人税（当該内国普通法人等の清算中の事業年度の所得に係る法人税を含む。）の額から控除をされるべき所得税の額とみなす。
<sup>suppl-4221-6/art-29-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the Corporation Tax Act Before the October Changes that is subject to corporation tax on liquidation income with regard to which the provisions then in force continue to govern pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions has had special income tax for reconstruction imposed while in liquidation, pursuant to the provisions of Chapter IV of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), on the income listed in Article 10, item (iv), (a) and (b) of that Act, with regard to the application of the provisions of Part II, Chapter III, Article 129, paragraph (1), Article 135 and Article 137 of the Corporation Tax Act Before the October Changes, the amount of the special income tax for reconstruction so imposed is deemed to be the amount of income tax to be credited against the amount of the corporation tax on that liquidation income of that domestic ordinary corporation, etc. (including corporation tax pertaining to income for a business year in liquidation of that domestic ordinary corporation, etc.).
<sup>machine translation, not official</sup>

**第二項**  十月旧法人税法第九十二条第一項に規定する内国普通法人等であって、附則第十条第二項の規定によりなお従前の例によるものとされた清算所得に対する法人税を課されるものが、清算中に我が国の防衛力の抜本的な強化等のために必要な財源の確保に関する特別措置法（令和五年法律第六十九号）第五条の六第四号イ及びロに掲げる所得につき同法第三章の二の規定により防衛特別所得税を課された場合には、十月旧法人税法第二編第三章、第百二十九条第一項、第百三十五条及び第百三十七条の規定の適用については、その課された防衛特別所得税の額は、当該内国普通法人等の当該清算所得に対する法人税（当該内国普通法人等の清算中の事業年度の所得に係る法人税を含む。）の額から控除をされるべき所得税の額とみなす。
<sup>suppl-4221-6/art-29-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the Corporation Tax Act Before the October Changes that is subject to corporation tax on liquidation income for which the provisions then in force continue to govern pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions has been subject to special income tax for defense pursuant to the provisions of Chapter III-2 of the Act on Special Measures Concerning Securing Financial Resources Necessary for the Fundamental Reinforcement, etc. of Japan's Defense Capabilities (Act No. 69 of 2023) with regard to the income listed in Article 5-6, item (iv), (a) and (b) of that Act during liquidation, with regard to the application of the provisions of Part II, Chapter III, Article 129, paragraph (1), Article 135 and Article 137 of the Corporation Tax Act Before the October Changes, the amount of special income tax for defense so imposed is deemed to be the amount of income tax to be deducted from the amount of corporation tax on that liquidation income of that domestic ordinary corporation, etc. (including corporation tax on income for a business year in liquidation of that domestic ordinary corporation, etc.).
<sup>machine translation, not official</sup>

### 第百三十四条（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-134 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正後の法人税法等の一部を改正する法律附則第八条第五項の規定は、同項に規定する法人が平成二十二年十月一日以後に行う分割について適用し、前条の規定による改正前の法人税法等の一部を改正する法律附則第八条第五項に規定する法人が同日前に行った分割及び事後設立（十月旧法人税法第二条第十二号の六に規定する事後設立をいう。）については、なお従前の例による。
<sup>suppl-4221-6/art-134/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. as amended by the provisions of the preceding Article apply to a company split effected on or after October 1, 2010 by a corporation prescribed in that paragraph, and with regard to a company split and a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) effected before that date by a corporation prescribed in Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. prior to the amendment by the provisions of the preceding Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-146 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4221-6/art-146/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-147 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4221-6/art-147/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二二年一二月三日法律第六五号
<sup>suppl-4221-65 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-65/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
<sup>suppl-4221-65/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

### 第二十六条（法人税法の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-65/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第四十五条第一項第七号に掲げる事業を営む法人で施行日前に附則第二条の規定による廃止前の有線放送電話に関する法律第三条の許可を受けているものが同項に規定する受益者から交付を受けた金銭又は資材をもって取得する同項に規定する固定資産及び当該受益者から交付を受ける旧法人税法第四十五条第二項に規定する固定資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「有線放送電話に関する法律」とあるのは、「放送法等の一部を改正する法律（平成二十二年法律第六十五号）附則第二条（法律の廃止）の規定による廃止前の有線放送電話に関する法律」とする。
<sup>suppl-4221-65/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the Fixed Assets prescribed in Article 45, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Corporation Tax Act" in this Article) that a corporation conducting the business listed in item (vii) of that paragraph that had, before the Effective Date, obtained the permission under Article 3 of the Act on Wire Broadcasting Telephone Business prior to its repeal by the provisions of Article 2 of the Supplementary Provisions acquires with monies or materials delivered by the users prescribed in that paragraph, and the Fixed Assets prescribed in Article 45, paragraph (2) of the Former Corporation Tax Act delivered by those users, the provisions of that Article (limited to the part pertaining to that item) remain in force. In such a case, the phrase "Act on Wire Broadcasting Telephone Business" in that item is deemed to be replaced with "Act on Wire Broadcasting Telephone Business prior to its repeal by the provisions of Article 2 (Repeal of Acts) of the Supplementary Provisions of the Act Partially Amending the Broadcasting Act, etc. (Act No. 65 of 2010)".
<sup>machine translation, not official</sup>

## 附　則 平成二三年三月三一日法律第一二号
<sup>suppl-4231-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-12/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十三年四月一日から施行する。ただし、次条の規定は、経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の公布の日から施行する。
<sup>suppl-4231-12/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2011; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011).
<sup>machine translation, not official</sup>

## 附　則 平成二三年五月二日法律第三五号
<sup>suppl-4231-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-35/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4231-35/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二三年五月二日法律第三九号
<sup>suppl-4231-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第五条第一項及び第四十七条並びに附則第二十二条から第五十一条までの規定は、平成二十四年四月一日から施行する。
<sup>suppl-4231-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 5, paragraph (1) and Article 47, and of Articles 22 through 51 of the Supplementary Provisions, come into effect on April 1, 2012.
<sup>machine translation, not official</sup>

### 第五十条（株式会社日本政策金融公庫法等の改正に伴う経過措置） — Transitional Measures upon the Amendment of the Japan Finance Corporation Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-39/art-50 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**
<sup>suppl-4231-39/art-50/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第二項**  前項に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4231-39/art-50/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in the preceding paragraph, transitional measures necessary upon the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-39/art-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第一条ただし書に規定する規定の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4231-39/art-51/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions come into effect.
<sup>machine translation, not official</sup>

## 附　則 平成二三年五月二七日法律第五六号
<sup>suppl-4231-56 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-56/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十三年六月一日から施行する。
<sup>suppl-4231-56/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on June 1, 2011.
<sup>machine translation, not official</sup>

### 第四十二条（法人税法の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-56/art-42 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  存続共済会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。
<sup>suppl-4231-56/art-42/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The continuing mutual aid association is deemed to be a corporation listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax.
<sup>machine translation, not official</sup>

**第二項**  存続共済会は、地方税法第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。
<sup>suppl-4231-56/art-42/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The continuing mutual aid association is deemed to be a public interest corporation, etc. referred to in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act.
<sup>machine translation, not official</sup>

## 附　則 平成二三年六月二二日法律第七二号
<sup>suppl-4231-72 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-72/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-72/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第二条（老人福祉法目次の改正規定、同法第四章の二を削る改正規定、同法第四章の三を第四章の二とする改正規定及び同法第四十条第一号の改正規定（「第二十八条の十二第一項若しくは」を削る部分に限る。）に限る。）、第四条、第六条及び第七条の規定並びに附則第九条、第十一条、第十五条、第二十二条、第四十一条、第四十七条（東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成二十三年法律第四十号）附則第一条ただし書の改正規定及び同条各号を削る改正規定並びに同法附則第十四条の改正規定に限る。）及び第五十条から第五十二条までの規定　公布の日
  <sup>suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 2 (limited to the provisions amending the table of contents of the Act on Social Welfare for the Elderly, deleting Chapter IV-2 of that Act, renumbering Chapter IV-3 of that Act as Chapter IV-2, and amending Article 40, item (i) of that Act (limited to the part deleting "Article 28-12, paragraph (1) or")), Articles 4, 6, and 7, and the provisions of Articles 9, 11, 15, 22, 41, 47 (limited to the provisions amending the proviso to Article 1 of the Supplementary Provisions of the Act on Special Financial Support and Subsidies to Deal with the Great East Japan Earthquake (Act No. 40 of 2011), deleting the items of that Article, and amending Article 14 of the Supplementary Provisions of that Act), and 50 through 52 of the Supplementary Provisions: the date of promulgation.
  <sup>machine translation, not official</sup>

### 第二条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-72/art-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  政府は、この法律の施行後五年を目途として、この法律の規定による改正後の規定の施行の状況について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。
<sup>suppl-4231-72/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
When approximately five years have passed after this Act comes into effect, the government is to review the status of enforcement of the provisions as amended by the provisions of this Act and, if it finds it necessary, is to take the required measures based on the results.
<sup>machine translation, not official</sup>

### 第五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-72/art-51 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条第一号に掲げる規定にあっては、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4231-72/art-51/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect.
<sup>machine translation, not official</sup>

### 第五十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-72/art-52 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4231-72/art-52/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二三年六月三〇日法律第八二号
<sup>suppl-4231-82 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　公布の日から起算して二月を経過した日
  <sup>suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the day on which two months have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第百五十九条に二項を加える改正規定及び同法第百六十三条の改正規定
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 adding two paragraphs to Article 159 of the Corporation Tax Act and amending Article 163 of that Act;
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十四年一月一日
  <sup>suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2012
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第四十号の改正規定、同法第二十六条第一項第三号の改正規定、同法第四十条及び第四十一条の改正規定、同法第八十一条の七第一項及び第八十一条の八第一項の改正規定、同法第百三十三条（見出しを含む。）の改正規定、同法第百三十四条（見出しを含む。）の改正規定、同法第百四十七条の改正規定並びに同法第百五十四条第一項及び第二項の改正規定並びに附則第十五条、第八十四条（第十六条の改正規定及び第二十四条の改正規定に限る。）並びに第八十五条第二項及び第三項の規定
    <sup>suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 2, item (xl) of the Corporation Tax Act, amending Article 26, paragraph (1), item (iii) of that Act, amending Articles 40 and 41 of that Act, amending Article 81-7, paragraph (1) and Article 81-8, paragraph (1) of that Act, amending Article 133 of that Act (including its heading), amending Article 134 of that Act (including its heading), amending Article 147 of that Act, and amending Article 154, paragraphs (1) and (2) of that Act, and the provisions of Article 15, Article 84 (limited to the provisions amending Article 16 and the provisions amending Article 24), and Article 85, paragraphs (2) and (3) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

### 第十条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures upon the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成二十三年四月一日以後に開始する事業年度の所得に対する法人税及び連結法人の同日以後に開始する連結事業年度の連結所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び連結法人の同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4231-82/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) starting on or after April 1, 2011 and corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after that date, and with regard to corporation tax on income for business years of a corporation that started before that date and corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（適格現物出資の定義に関する経過措置） — Transitional Measures Concerning the Definition of Qualified Contribution in Kind
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の十四の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる現物出資について適用し、施行日前に行われた現物出資については、なお従前の例による。
<sup>suppl-4231-82/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xii)-14 of the New Corporation Tax Act apply to a contribution in kind effected on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to a contribution in kind effected before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十二条（資産の評価損の損金不算入等に関する経過措置） — Transitional Measures Concerning the Exclusion of Valuation Losses on Assets from Deductible Expenses, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十三条第五項の規定は、法人が施行日以後に行う同条第二項及び第三項に規定する評価換え並びに施行日以後に生ずる同条第四項に規定する事実について適用する。
<sup>suppl-4231-82/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 33, paragraph (5) of the New Corporation Tax Act apply to revaluations prescribed in paragraphs (2) and (3) of that Article that a corporation makes on or after the Effective Date and to the facts prescribed in paragraph (4) of that Article that arise on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（各事業年度の所得に対する法人税の税率等に関する経過措置） — Transitional Measures Concerning the Tax Rate, etc. for Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十六条第六項（第三号に係る部分に限る。）及び第六十七条第一項の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）の所得に対する法人税について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）の所得に対する法人税については、なお従前の例による。
<sup>suppl-4231-82/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 66, paragraph (6) (limited to the part pertaining to item (iii)) and Article 67, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation starting on or after April 1, 2011 (excluding a business year ending before the Effective Date), and with regard to corporation tax on income for business years of a corporation that started before April 1, 2011 (including a business year that started on or after that date and ended before the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九第五項（第四号に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する同号に規定する適用連結事業年度（施行日前に終了する同号に規定する適用連結事業年度を除く。）の連結所得に対する法人税について適用する。
<sup>suppl-4231-82/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9, paragraph (5) of the New Corporation Tax Act (limited to the part pertaining to item (iv)) apply to corporation tax on consolidated income for an applicable consolidated business year prescribed in that item of a consolidated parent corporation starting on or after April 1, 2011 (excluding an applicable consolidated business year prescribed in that item ending before the Effective Date).
<sup>machine translation, not official</sup>

### 第十五条（確定申告又は連結確定申告に係る更正又は決定による所得税額等又は中間納付額の還付に関する経過措置） — Transitional Measures Concerning Refund of Income Tax, etc. or of the Amount of Interim Payment Due to a Reassessment or Determination Related to a Final Return or a Consolidated Final Return
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十三条及び第百三十四条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
<sup>suppl-4231-82/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Articles 133 and 134 of the New Corporation Tax Act apply to interest on a refund pertaining to a refund under those provisions for which payment is decided or appropriation is made on or after January 1, 2012; provided, however, that with regard to the calculation of the whole or part of that interest on a refund that corresponds to the period before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  平成二十三年十二月三十一日以前に支払決定又は充当をした第二条の規定による改正前の法人税法第百三十三条又は第百三十四条の規定による還付金に係る還付加算金については、なお従前の例による。
<sup>suppl-4231-82/art-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to interest on a refund pertaining to a refund under Article 133 or 134 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 for which payment was decided or appropriation was made on or before December 31, 2011, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（外国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十三条第五項（第三号に係る部分に限る。）の規定は、外国法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）の所得に対する法人税について適用する。
<sup>suppl-4231-82/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 143, paragraph (5) of the New Corporation Tax Act (limited to the part pertaining to item (iii)) apply to corporation tax on income for business years of a foreign corporation starting on or after April 1, 2011 (excluding a business year ending before the Effective Date).
<sup>machine translation, not official</sup>

### 第九十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-92 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4231-82/art-92/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-93 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4231-82/art-93/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二三年八月一〇日法律第九四号
<sup>suppl-4231-94 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-94/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4231-94/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二三年一二月二日法律第一一四号
<sup>suppl-4231-114 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-114/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4231-114/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十四年四月一日
  <sup>suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2012;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第三十一条の改正規定、同法第五十二条の改正規定、同法第五十七条の改正規定、同法第五十七条の二の改正規定、同法第五十八条の改正規定、同法第六十条の改正規定、同法第六十六条の改正規定、同法第七十二条第三項の改正規定（「第六項及び第九項」を「第七項及び第十項」に、「第五十八条第二項及び第四項」を「第五十八条第二項及び第五項」に改める部分に限る。）、同法第八十条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の十二の改正規定及び同法第百四十三条の改正規定並びに附則第十条、第十三条、第十四条、第十九条、第二十二条、第九十七条及び第九十九条の規定
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 31 of the Corporation Tax Act, amending Article 52 of that Act, amending Article 57 of that Act, amending Article 57-2 of that Act, amending Article 58 of that Act, amending Article 60 of that Act, amending Article 66 of that Act, amending Article 72, paragraph (3) of that Act (limited to the part replacing "paragraphs (6) and (9)" with "paragraphs (7) and (10)" and "Article 58, paragraphs (2) and (4)" with "Article 58, paragraphs (2) and (5)"), amending Article 80 of that Act, amending Article 81-9 of that Act, amending Article 81-12 of that Act, and amending Article 143 of that Act, and the provisions of Articles 10, 13, 14, 19, 22, 97 and 99 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロからニまで**  略
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第二十四条の規定
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 24;
    <sup>machine translation, not official</sup>

  **四**  略
  <sup>suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第百五十三条の前の見出しを削る改正規定、同条から同法第百五十七条までの改正規定及び同法第百六十二条の改正規定並びに附則第二十五条の規定
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 deleting the heading preceding Article 153 of the Corporation Tax Act, the provisions amending that Article through Article 157 of that Act and the provisions amending Article 162 of that Act, and the provisions of Article 25 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第十条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成二十四年四月一日以後に開始する事業年度の所得に対する法人税及び連結法人の同日以後に開始する連結事業年度の連結所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び連結法人の同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4231-114/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after April 1, 2012 and to corporation tax on consolidated income for consolidated business years of a consolidated corporation beginning on or after that date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that began before that date and corporation tax on consolidated income for consolidated business years of a consolidated corporation that began before that date.
<sup>machine translation, not official</sup>

### 第十一条（受取配当等の益金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十三条第七項並びに第二十三条の二第三項及び第四項の規定は、施行日以後に確定申告書等（新法人税法第七十一条第一項の規定による申告書で新法人税法第七十二条第一項各号に掲げる事項を記載したもの及び新法人税法第七十四条第一項の規定による申告書をいう。以下附則第十七条までにおいて同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23, paragraph (7) and Article 23-2, paragraphs (3) and (4) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the Final Return, etc. (meaning a return under Article 71, paragraph (1) of the New Corporation Tax Act which states the matters listed in the items of Article 72, paragraph (1) of the New Corporation Tax Act, and a return under Article 74, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter up to Article 17 of the Supplementary Provisions) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the Final Return, etc. arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第十二条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十七条第九項及び第十項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraphs (9) and (10) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the Final Return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the Final Return, etc. arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人の平成二十四年四月一日から平成二十七年三月三十一日までの間に開始する各事業年度（次項及び第三項において「経過措置事業年度」という。）の所得の金額の計算については、第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第五十二条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「政令で定めるところにより計算した金額」とあるのは、平成二十四年四月一日から平成二十五年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の四分の三に相当する金額」と、同年四月一日から平成二十六年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の四分の二に相当する金額」と、同年四月一日から平成二十七年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の四分の一に相当する金額」とする。
<sup>suppl-4231-114/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of income for each business year of a corporation beginning during the period from April 1, 2012 to March 31, 2015 (referred to as a "business year under the transitional measures" in the following paragraph and paragraph (3)), the provisions of Article 52 of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") remain in force. In this case, the phrase "amount calculated as specified by Cabinet Order" in paragraphs (1) and (2) of that Article is deemed to be replaced with "amount equivalent to three-quarters of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2012 to March 31, 2013, with "amount equivalent to two-quarters of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2013 to March 31, 2014, and with "amount equivalent to one-quarter of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2014 to March 31, 2015.
<sup>machine translation, not official</sup>

**第二項**  法人が経過措置事業年度において新法人税法第五十二条第一項に規定する個別評価金銭債権につき同項又は同条第五項の規定の適用を受ける場合の当該個別評価金銭債権については、その適用を受ける経過措置事業年度においては、前項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第一項及び第五項の規定は、適用しない。
<sup>suppl-4231-114/art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to individually assessed monetary claims prescribed in Article 52, paragraph (1) of the New Corporation Tax Act, in the case where a corporation is subject to the application of the provisions of that paragraph or paragraph (5) of that Article with respect to those individually assessed monetary claims in a business year under the transitional measures, the provisions of Article 52, paragraphs (1) and (5) of the Former Corporation Tax Act, which remain in force pursuant to the provisions of the preceding paragraph, do not apply to those individually assessed monetary claims in the business year under the transitional measures in which it is subject to that application.
<sup>machine translation, not official</sup>

**第三項**  法人が新法人税法第五十二条第二項又は第六項の規定の適用を受ける経過措置事業年度においては、第一項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第二項及び第六項の規定は、適用しない。
<sup>suppl-4231-114/art-13/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In a business year under the transitional measures in which a corporation is subject to the application of the provisions of Article 52, paragraph (2) or (6) of the New Corporation Tax Act, the provisions of Article 52, paragraphs (2) and (6) of the Former Corporation Tax Act, which remain in force pursuant to the provisions of paragraph (1), do not apply.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第一項又は第二項の規定により法人の平成二十七年四月一日以後最初に開始する事業年度の前事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額は、当該最初に開始する事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4231-114/art-13/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the reserve for bad debts prescribed in the provisions of Article 52, paragraph (1) or (2) of the Former Corporation Tax Act, which remain in force pursuant to the provisions of paragraph (1), that was included in the amount of deductible expenses, when calculating the amount of income for the previous business year of the business year of a corporation first beginning on or after April 1, 2015, pursuant to those provisions, is included in the amount of gross profit, when calculating the amount of income for that business year first beginning on or after that date.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第八項に規定する合併法人等の平成二十七年四月一日以後に開始する事業年度において当該合併法人等が同項の規定により引継ぎを受けた貸倒引当金勘定の金額又は同条第五項に規定する期中個別貸倒引当金勘定の金額若しくは同条第六項に規定する期中一括貸倒引当金勘定の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4231-114/art-13/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount of the reserve for bad debts that a merging corporation, etc. prescribed in Article 52, paragraph (8) of the Former Corporation Tax Act, which remains in force pursuant to the provisions of paragraph (1), has taken over pursuant to the provisions of that paragraph, or the amount of the interim individual reserve for bad debts prescribed in paragraph (5) of that Article or the amount of the interim collective reserve for bad debts prescribed in paragraph (6) of that Article, in a business year of the merging corporation, etc. beginning on or after April 1, 2015, is included in the amount of gross profit, when calculating the amount of income for that business year.
<sup>machine translation, not official</sup>

**第六項**  第一項の場合において、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第五十五条の三第十項及び第五十八条第十四項の規定の適用については、これらの規定中「法人税法」とあるのは、「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第十三条第一項の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法」とする。
<sup>suppl-4231-114/art-13/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in paragraph (1), with regard to the application of the provisions of Article 55-3, paragraph (10) and Article 58, paragraph (14) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), the phrase "Corporation Tax Act" in these provisions is deemed to be replaced with "Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第十四条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条（第一項ただし書、第五項及び第十一項を除く。）及び第五十八条（第一項ただし書、第三項及び第六項を除く。）の規定は、法人の平成二十年四月一日以後に終了した事業年度において生じた欠損金額について適用し、法人の同日前に終了した事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-4231-114/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57 (excluding the proviso to paragraph (1), paragraph (5) and paragraph (11)) and Article 58 (excluding the proviso to paragraph (1), paragraph (3) and paragraph (6)) of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern a net operating loss incurred in a business year of a corporation that ended before that date.
<sup>machine translation, not official</sup>

### 第十五条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十九条第四項及び第五項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 59, paragraphs (4) and (5) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the Final Return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the Final Return, etc. arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第十六条（協同組合等の事業分量配当等の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  旧法人税法第六十条の二第一項の協同組合等の旧法人税法第七十四条第一項の規定による申告書の提出期限が施行日前に到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern corporation tax of a cooperative, etc. set forth in Article 60-2, paragraph (1) of the Former Corporation Tax Act for which the due date for filing the return under Article 74, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第十七条（所得税額の控除等に関する経過措置） — Transitional Measures Concerning Income Tax Credit, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十八条第三項及び第六十九条第十項から第十二項までの規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 68, paragraph (3) and Article 69, paragraphs (10) through (12) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the Final Return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the Final Return, etc. arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第十八条（前事業年度の法人税額等の更正等に伴う更正の請求の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Requests for Reassessment Due to Reassessment of the Previous Business Year's Corporation Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十条の二の規定は、施行日以後に新法人税法第七十四条第一項の規定による申告書の提出期限が到来する法人税についての新法人税法第八十条の二に規定する更正の請求について適用し、施行日前に旧法人税法第七十四条第一項の規定による申告書の提出期限が到来した法人税についての旧法人税法第八十条の二に規定する更正の請求については、なお従前の例による。
<sup>suppl-4231-114/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 80-2 of the New Corporation Tax Act apply to a request for Reassessment prescribed in Article 80-2 of the New Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 74, paragraph (1) of the New Corporation Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for Reassessment prescribed in Article 80-2 of the Former Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 74, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第十九条（連結事業年度における貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結法人の平成二十四年四月一日から平成二十七年三月三十一日までの間に開始する各連結事業年度の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）及び経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第十三条第一項（貸倒引当金に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第五十二条（貸倒引当金）の規定」とする。
<sup>suppl-4231-114/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of consolidated income for each consolidated business year of a consolidated corporation beginning during the period from April 1, 2012 to March 31, 2015, the phrase "(Calculation of the Amount of Income for Each Business Year)" in Article 81-3, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 52 (Bad Debt Reserves) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 13, paragraph (1) (Transitional Measures Concerning Bad Debt Reserves) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第二項**  連結法人の連結事業年度の期間を新法人税法第二十二条第一項の事業年度として附則第十三条第四項又は第五項の規定により当該事業年度の所得の金額を計算するものとした場合に益金の額となる金額は、新法人税法第八十一条の三第一項に規定する個別益金額に含まれるものとする。
<sup>suppl-4231-114/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount that would be the amount of gross profit if the period of a consolidated business year of a consolidated corporation were regarded as the business year set forth in Article 22, paragraph (1) of the New Corporation Tax Act and the amount of income for that business year were calculated pursuant to the provisions of Article 13, paragraph (4) or (5) of the Supplementary Provisions is to be included in the individual amount of gross profit prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

**第三項**  第一項の場合において、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の四十三の三第九項及び第六十八条の六十一第十三項の規定の適用については、これらの規定中「法人税法」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号。以下この項において「改正法」という。）附則第十九条第一項の規定により読み替えられた法人税法」と、「同法」とあるのは「改正法附則第十三条第一項の規定によりなおその効力を有するものとされる改正法第二条の規定による改正前の法人税法」とする。
<sup>suppl-4231-114/art-19/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in paragraph (1), with regard to the application of the provisions of Article 68-43-3, paragraph (9) and Article 68-61, paragraph (13) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), the phrase "Corporation Tax Act" in these provisions is deemed to be replaced with "Corporation Tax Act with the terms replaced pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011; hereinafter referred to as the 'Amending Act' in this paragraph)", and the phrase "that Act" with "Corporation Tax Act prior to the amendment by Article 2 of the Amending Act, which remains in force pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act".
<sup>machine translation, not official</sup>

### 第二十条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の四第七項の規定は、施行日以後に連結確定申告書等（新法人税法第八十一条の十九第一項の規定による申告書で新法人税法第八十一条の二十第一項各号に掲げる事項を記載したもの及び新法人税法第八十一条の二十二第一項の規定による申告書をいう。以下附則第二十三条までにおいて同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. (meaning a return under Article 81-19, paragraph (1) of the New Corporation Tax Act which states the matters listed in the items of Article 81-20, paragraph (1) of the New Corporation Tax Act, and a return under Article 81-22, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter up to Article 23 of the Supplementary Provisions) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十一条（連結事業年度における寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の六第六項において準用する新法人税法第三十七条第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraphs (9) and (10) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6, paragraph (6) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十二条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九（第一項ただし書及び第八項を除く。）の規定は、連結法人の平成二十年四月一日以後に終了した連結事業年度において生じた連結欠損金額について適用し、連結法人の同日前に終了した連結事業年度において生じた連結欠損金額については、なお従前の例による。
<sup>suppl-4231-114/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9 of the New Corporation Tax Act (excluding the proviso to paragraph (1) and paragraph (8)) apply to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that ended before that date.
<sup>machine translation, not official</sup>

### 第二十三条（連結事業年度における所得税額の控除等に関する経過措置） — Transitional Measures Concerning Income Tax Credit, etc. in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十四第二項及び第八十一条の十五第九項から第十一項までの規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
<sup>suppl-4231-114/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-14, paragraph (2) and Article 81-15, paragraphs (9) through (11) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十四条（前連結事業年度の法人税額等の更正等に伴う更正の請求の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Requests for Reassessment Due to Reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Consolidated Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十二条の規定は、施行日以後に新法人税法第八十一条の二十二第一項の規定による申告書の提出期限が到来する法人税についての新法人税法第八十二条に規定する更正の請求について適用し、施行日前に旧法人税法第八十一条の二十二第一項の規定による申告書の提出期限が到来した法人税についての旧法人税法第八十二条に規定する更正の請求については、なお従前の例による。
<sup>suppl-4231-114/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 82 of the New Corporation Tax Act apply to a request for Reassessment prescribed in Article 82 of the New Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 81-22, paragraph (1) of the New Corporation Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for Reassessment prescribed in Article 82 of the Former Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十五条（法人税に関する調査の当該職員の質問検査等に関する経過措置） — Transitional Measures Concerning Questions and Inspections by Relevant Officials in Investigations Concerning Corporation Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  平成二十四年十二月三十一日以前に法人に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。以下この条において同じ。）の規定による質問又は検査（同日後引き続き行われる調査（同日以前に当該法人に対して当該調査に係る旧法人税法第百五十三条の規定による質問又は検査を行っていたものに限る。以下この条において「経過措置調査」という。）に係るものを含む。）及び旧法人税法第百五十四条第一項又は第二項（旧法人税法第百五十五条において準用する場合を含む。以下この条において同じ。）に規定する金銭の支払若しくは物品の譲渡をする義務があると認められる者又は金銭の支払若しくは物品の譲渡を受ける権利があると認められる者に対して同日以前に行った旧法人税法第百五十四条第一項又は第二項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。
<sup>suppl-4231-114/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to questions or inspections conducted for a corporation on or before December 31, 2012 pursuant to the provisions of Article 153 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act; the same applies hereinafter in this Article) (including those pertaining to an investigation continued after that date (limited to an investigation for which questions or inspections under Article 153 of the Former Corporation Tax Act pertaining to that investigation had been conducted for that corporation on or before that date; referred to as an "investigation covered by the transitional measures" in this Article)), and questions or inspections conducted on or before that date pursuant to the provisions of Article 154, paragraph (1) or (2) of the Former Corporation Tax Act (including those pertaining to that investigation covered by the transitional measures) for a person found to be obligated to make a payment of money or a transfer of goods, or a person found to be entitled to receive a payment of money or a transfer of goods, as prescribed in Article 154, paragraph (1) or (2) of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act; the same applies hereinafter in this Article), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-104 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4231-114/art-104/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-104-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-105 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4231-114/art-105/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-106 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。
<sup>suppl-4231-114/art-106/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
<sup>machine translation, not official</sup>

## 附　則 平成二三年一二月二日法律第一一七号
<sup>suppl-4231-117 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-117/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-117/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4231-117/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第四章の規定並びに第四十五条、第四十七条、第四十九条、第五十一条から第五十四条まで、第五十六条、第五十七条、第五十九条、第六十三条及び第六十四条の規定（これらの規定中復興特別所得税に係る部分に限る。）並びに附則第六条の規定　平成二十五年一月一日
  <sup>suppl-4231-117/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Chapter IV, the provisions of Articles 45, 47, 49, 51 through 54, 56, 57, 59, 63, and 64 (limited to the parts of these provisions pertaining to special income tax for reconstruction), and the provisions of Article 6 of the Supplementary Provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

## 附　則 平成二三年一二月一四日法律第一一九号
<sup>suppl-4231-119 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-119/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-119/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4231-119/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  附則第二十一条の規定　公布の日又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の施行の日のいずれか遅い日
  <sup>suppl-4231-119/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Article 21 of the Supplementary Provisions: the date of promulgation or the date on which the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) comes into effect, whichever is later.
  <sup>machine translation, not official</sup>

  **三**  附則第二十二条の規定　第一号に定める日又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）附則第一条第三号に定める日のいずれか遅い日
  <sup>suppl-4231-119/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 22 of the Supplementary Provisions: the date specified in item (i) or the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), whichever is later.
  <sup>machine translation, not official</sup>

### 第二十三条（調整規定） — Adjustment Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-119/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第一条第二号に定める日が東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の施行の日以後である場合には、前条中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。
附則第七条のうち経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律附則第一条第三号ニの改正規定中「附則第一条第三号ニ」を「附則第一条第三号ホ」に改める。	第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。
<sup>suppl-4231-119/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the date specified in Article 1, item (ii) of the Supplementary Provisions is on or after the date on which the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake comes into effect, the phrases in the preceding Article set forth in the left-hand column of the following table are to be the phrases set forth in the right-hand column of that table.
In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; referred to as the 'Earthquake Special Provisions Act' in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", the words "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," are added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to it" is replaced with "to them".
In the provisions of Article 7 of the Supplementary Provisions amending Article 1, item (iii), (d) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure, "Article 1, item (iii), (d) of the Supplementary Provisions" is replaced with "Article 1, item (iii), (e) of the Supplementary Provisions".	In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; referred to as the 'Earthquake Special Provisions Act' in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", the words "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," are added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to it" is replaced with "to them".
<sup>machine translation, not official</sup>

## 附　則 平成二四年三月三一日法律第一六号
<sup>suppl-4241-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十四年四月一日から施行する。
<sup>suppl-4241-16/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2012.
<sup>machine translation, not official</sup>

### 第七十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-79 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4241-16/art-79/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-80 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4241-16/art-80/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二四年八月二二日法律第六二号
<sup>suppl-4241-62 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-62/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十九年八月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4241-62/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on August 1, 2017; provided, however, that the provisions listed in the following items come into effect on the date specified in the respective items.
<sup>machine translation, not official</sup>

  **一**  附則第二条の二から第二条の四まで、第五十七条及び第七十一条の規定　公布の日
  <sup>suppl-4241-62/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  The provisions of Article 2-2 through Article 2-4, Article 57 and Article 71 of the Supplementary Provisions: the date of promulgation.
  <sup>machine translation, not official</sup>

  **二から四まで**  略
  <sup>suppl-4241-62/art-1/par-1/item-2-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  第三条中厚生年金保険法第十二条に一号を加える改正規定並びに同法第二十条第一項及び第二十一条第一項の改正規定、第八条中平成十六年国民年金等改正法附則第三条第三項を削る改正規定、第十条中国家公務員共済組合法第二条第一項の改正規定、第十五条中地方公務員等共済組合法第二条第一項の改正規定、第十九条の二の規定、第二十五条中健康保険法第三条、第四十一条第一項及び附則第五条の三の改正規定、第二十六条中船員保険法第二条第九項第一号の改正規定並びに第二十七条から第二十九条までの規定並びに次条第二項並びに附則第十六条、第十七条、第四十五条、第四十六条、第五十一条から第五十六条まで、第五十九条、第六十条及び第六十七条の規定　平成二十八年十月一日
  <sup>suppl-4241-62/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  The provisions adding one item to Article 12 of the Employees' Pension Insurance Act and the provisions revising Article 20, paragraph (1) and Article 21, paragraph (1) of that Act in Article 3; the provisions deleting Article 3, paragraph (3) of the Supplementary Provisions of the 2004 National Pension Amendment Act in Article 8; the provisions revising Article 2, paragraph (1) of the National Public Officers Mutual Aid Association Act in Article 10; the provisions revising Article 2, paragraph (1) of the Local Public Officers, etc. Mutual Aid Association Act in Article 15; the provisions of Article 19-2; the provisions revising Article 3, Article 41, paragraph (1) and Article 5-3 of the Supplementary Provisions of the Health Insurance Act in Article 25; the provisions revising Article 2, paragraph (9), item (i) of the Mariners Insurance Act in Article 26; and the provisions of Article 27 through Article 29; and paragraph (2) of the following Article, and the provisions of Article 16, Article 17, Article 45, Article 46, Article 51 through Article 56, Article 59, Article 60 and Article 67 of the Supplementary Provisions: October 1, 2016.
  <sup>machine translation, not official</sup>

### 第七十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-62/art-71 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4241-62/art-71/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二四年一一月二六日法律第九八号
<sup>suppl-4241-98 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-98/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十七年十月一日から施行する。ただし、第三条並びに次条及び附則第九条の規定は、公布の日から施行する。
<sup>suppl-4241-98/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on October 1, 2015; provided, however, that the provisions of Article 3, the following Article, and Article 9 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二五年三月三〇日法律第五号
<sup>suppl-4251-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十五年四月一日から施行する。
<sup>suppl-4251-5/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2013.
<sup>machine translation, not official</sup>

### 第九条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法第五十九条第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に同項に規定する事実が生ずる場合について適用し、施行日前に第二条の規定による改正前の法人税法第五十九条第二項に規定する事実が生じた場合については、なお従前の例による。
<sup>suppl-4251-5/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 59, paragraph (2) of the Corporation Tax Act as amended by Article 2 apply in the case where the facts prescribed in that paragraph occur on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the case where the facts prescribed in Article 59, paragraph (2) of the Corporation Tax Act prior to the amendment by Article 2 occurred before the Effective Date.
<sup>machine translation, not official</sup>

### 第百六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-106 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4251-5/art-106/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-107 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4251-5/art-107/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百八条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-108 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  政府は、次に掲げる基本的方向性により、第一号、第三号及び第四号に関連する税制上の措置については平成二十五年度中に、第二号に関連する税制上の措置については平成二十六年度中に財源も含め検討を加え、その結果に基づき、必要な措置を講ずるものとする。
<sup>suppl-4251-5/art-108/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
<sup>machine translation, not official</sup>

  **一**  大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  reviewing the approach to tax measures for contributions or donations to universities and other contributions or donations, including their scope, while taking into account the effects and other results of the measures taken so far;
  <sup>machine translation, not official</sup>

  **二**  給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
  <sup>machine translation, not official</sup>

  **三**  交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  reviewing the approach to the special provisions on taxation of entertainment and similar expenses, including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **四**  贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。
  <sup>suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.
  <sup>machine translation, not official</sup>

## 附　則 平成二五年五月三一日法律第二六号
<sup>suppl-4251-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-26/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4251-26/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二五年五月三一日法律第二九号
<sup>suppl-4251-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-29/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4251-29/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  附則第六条、第八条及び第十一条から第十六条までの規定　平成二十六年四月一日
  <sup>suppl-4251-29/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 6, Article 8, and Articles 11 through 16 of the Supplementary Provisions: April 1, 2014.
  <sup>machine translation, not official</sup>

## 附　則 平成二五年六月二六日法律第六三号
<sup>suppl-4251-63 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4251-63/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  第四条中国民年金法等の一部を改正する法律附則第二十条及び第六十四条の改正規定、第五条中国民年金法等の一部を改正する法律附則第十九条第二項の改正規定並びに次条並びに附則第百三十九条、第百四十三条、第百四十六条及び第百五十三条の規定　公布の日
  <sup>suppl-4251-63/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 4 amending Articles 20 and 64 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., the provisions in Article 5 amending Article 19, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of the following Article and Articles 139, 143, 146, and 153 of the Supplementary Provisions: the date of promulgation.
  <sup>machine translation, not official</sup>

### 第百十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-110 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  存続厚生年金基金及び存続連合会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。
<sup>suppl-4251-63/art-110/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Surviving employees' pension funds and the surviving federation are deemed to be corporations listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax.
<sup>machine translation, not official</sup>

**第二項**  存続厚生年金基金及び存続連合会は、地方税法（昭和二十五年法律第二百二十六号）第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。
<sup>suppl-4251-63/art-110/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Surviving employees' pension funds and the surviving federation are deemed to be public interest corporations, etc. set forth in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act (Act No. 226 of 1950).
<sup>machine translation, not official</sup>

### 第百五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-151 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4251-63/art-151/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百五十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-153 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4251-63/art-153/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二六年三月三一日法律第一〇号
<sup>suppl-4261-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4261-10/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から五まで**  略
  <sup>suppl-4261-10/art-1/par-1/item-1-to-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条の規定（同条中法人税法第二条第二十六号の改正規定、同法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十四条の改正規定、同法第三十八条の改正規定、同法第六十二条の七第七項の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定、同法第八十二条の改正規定及び同法別表第二の改正規定を除く。）並びに附則第二十五条から第三十五条まで、第百五十六条（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第四号の改正規定に限る。）及び第百六十条の規定
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 3 (excluding the provisions in that Article amending Article 2, item (xxvi) of the Corporation Tax Act, the provisions amending Article 26 of that Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 34 of that Act, the provisions amending Article 38 of that Act, the provisions amending Article 62-7, paragraph (7) of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act, the provisions amending Article 82 of that Act and the provisions amending Appended Table 2 of that Act), and the provisions of Articles 25 through 35, Article 156 (limited to the provisions amending Article 2, paragraph (1), item (iv) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and Article 160 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七から九まで**  略
  <sup>suppl-4261-10/art-1/par-1/item-7-to-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法第二条第二十六号の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 3 amending Article 2, item (xxvi) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **十一**  次に掲げる規定　電気事業法の一部を改正する法律（平成二十五年法律第七十四号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法別表第二の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-11/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 3 amending Appended Table 2 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方法人税法の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Local Corporation Tax Act comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第三条中法人税法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十八条の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定及び同法第八十二条の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 3 amending Article 26 of the Corporation Tax Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 38 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act and the provisions amending Article 82 of that Act;
    <sup>machine translation, not official</sup>

  **十三**  第三条中法人税法第三十四条第一項第三号イ（２）の改正規定　会社法の一部を改正する法律（平成二十六年法律第九十号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 3 amending Article 34, paragraph (1), item (iii), (a), (2) of the Corporation Tax Act: the date on which the Act Partially Amending the Companies Act (Act No. 90 of 2014) comes into effect.
  <sup>machine translation, not official</sup>

### 第二十五条（外国法人の法人税に関する経過措置の原則） — Principles of Transitional Measures Concerning Corporation Tax for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、外国法人の法人税に関する第三条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4261-10/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by Article 3 (hereinafter referred to as the "New Corporation Tax Act") concerning corporation tax for foreign corporations apply to corporation tax on income for business years of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a foreign corporation that began before that date.
<sup>machine translation, not official</sup>

### 第二十六条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes in the Scope of Taxable Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十条の三第三項の規定は、恒久的施設を有する外国法人が平成二十八年四月一日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。
<sup>suppl-4261-10/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 10-3, paragraph (3) of the New Corporation Tax Act apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第十条の三第四項の規定は、恒久的施設を有しない外国法人が平成二十八年四月一日以後に恒久的施設を有することとなる場合について適用する。
<sup>suppl-4261-10/art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 10-3, paragraph (4) of the New Corporation Tax Act apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after April 1, 2016.
<sup>machine translation, not official</sup>

### 第二十七条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十四条第一項第二十三号から第二十五号までの規定は、平成二十八年四月一日以後にこれらの規定に規定する事実が生ずる場合について適用し、同日前に第三条の規定による改正前の法人税法（以下「旧法人税法」という。）第十四条第一項第二十三号から第二十五号までに規定する事実が生じた場合については、なお従前の例による。
<sup>suppl-4261-10/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraph (1), items (xxiii) through (xxv) of the New Corporation Tax Act apply in the case where the facts prescribed in those provisions occur on or after April 1, 2016, and the provisions then in force continue to govern the case where the facts prescribed in Article 14, paragraph (1), items (xxiii) through (xxv) of the Corporation Tax Act prior to the amendment by Article 3 (hereinafter referred to as the "Former Corporation Tax Act") occurred before that date.
<sup>machine translation, not official</sup>

### 第二十八条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条（同条第二項に規定する地方法人税控除限度額に係る部分を除く。）の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度の所得に対する法人税について適用し、内国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4261-10/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69 of the New Corporation Tax Act (excluding the part pertaining to the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on income for business years of a domestic corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a domestic corporation that began before that date.
<sup>machine translation, not official</sup>

### 第二十九条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十五（同条第二項に規定する地方法人税控除限度個別帰属額に係る部分を除く。）の規定は、連結法人の新法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十八年四月一日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4261-10/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15 of the New Corporation Tax Act (excluding the part pertaining to the individually attributed amount of the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act begins on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act began before that date.
<sup>machine translation, not official</sup>

### 第三十条（恒久的施設の閉鎖に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon the Closure of a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十二条の八の規定は、恒久的施設を有する外国法人が平成二十八年四月一日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。
<sup>suppl-4261-10/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 142-8 of the New Corporation Tax Act apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.
<sup>machine translation, not official</sup>

### 第三十一条（中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  外国法人（普通法人に限る。以下この条において同じ。）の平成二十八年四月一日以後最初に開始する事業年度（以下この条において「最初事業年度」という。）の期間に六月経過日（当該外国法人の最初事業年度開始の日以後六月を経過した日をいう。以下この条において同じ。）がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の三の規定の適用については、同条第一項第一号中「第百四十四条の六第一項第七号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この号及び次項第一号において「旧法人税法」という。）第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第七十四条第一項第二号」と、同条第二項第一号中「第百四十四条の六第二項第二号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十四条第一項第二号」とする。
<sup>suppl-4261-10/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 144-3 of the New Corporation Tax Act for the business year of a foreign corporation (limited to an ordinary corporation; the same applies hereinafter in this Article) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation beginning on or after April 1, 2016 (hereinafter referred to as the "first business year" in this Article) includes a day on which six months have elapsed (meaning the day on which six months have elapsed from the day of commencement of the first business year of the foreign corporation; the same applies hereinafter in this Article), the phrase "Article 144-6, paragraph (1), item (vii)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this item and item (i) of the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "Article 144-6, paragraph (2), item (ii)" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act".
<sup>machine translation, not official</sup>

**第二項**  外国法人（新法人税法第四条の七に規定する受託法人を除く。）の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の四の規定の適用については、同条第一項中「前条第一項各号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この項及び次項において「旧法人税法」という。）第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第七十一条第一項各号（中間申告）」と、同条第二項中「前条第二項各号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十一条第一項各号」とする。
<sup>suppl-4261-10/art-31/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 144-4 of the New Corporation Tax Act for the business year of a foreign corporation (excluding a trust corporation prescribed in Article 4-7 of the New Corporation Tax Act) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of paragraph (1) of the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) (Interim Return) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this paragraph and the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "the items of paragraph (2) of the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act".
<sup>machine translation, not official</sup>

**第三項**  外国法人の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の五の規定の適用については、同条第一号中「第百四十四条の三第一項各号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号。次号において「平成二十六年改正法」という。）附則第三十一条第一項（中間申告等に関する経過措置）の規定により読み替えられた第百四十四条の三第一項各号」と、同条第二号中「第百四十四条の三第二項各号」とあるのは「平成二十六年改正法附則第三十一条第一項の規定により読み替えられた第百四十四条の三第二項各号」とする。
<sup>suppl-4261-10/art-31/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 144-5 of the New Corporation Tax Act for the business year of a foreign corporation that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of Article 144-3, paragraph (1)" in item (i) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (1) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) (Transitional Measures Concerning Interim Returns, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in the following item)", and the phrase "the items of Article 144-3, paragraph (2)" in item (ii) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (2) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) of the Supplementary Provisions of the 2014 Amendment Act".
<sup>machine translation, not official</sup>

### 第三十二条（確定申告書の提出期限の延長等に関する経過措置） — Transitional Measures Concerning Extension of the Due Date for Filing a Tax Return, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  外国法人が平成二十八年四月一日前に開始した事業年度において受けた旧法人税法第百四十五条第一項において準用する旧法人税法第七十五条第一項又は第七十五条の二第一項の提出期限の延長の処分については、新法人税法第百四十四条の七において準用する新法人税法第七十五条第一項又は新法人税法第百四十四条の八において準用する新法人税法第七十五条の二第一項の提出期限の延長の処分とみなす。
<sup>suppl-4261-10/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A disposition of extension of the due date for filing under Article 75, paragraph (1) or Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act that a foreign corporation received in a business year that began before April 1, 2016 is deemed to be a disposition of extension of the due date for filing under Article 75, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-7 of the New Corporation Tax Act or under Article 75-2, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第三十三条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refund by Carryback of Loss
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十四条の十三の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度において生ずる欠損金額について適用し、外国法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-4261-10/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 144-13 of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern a net operating loss incurred in a business year of a foreign corporation that began before that date.
<sup>machine translation, not official</sup>

**第二項**  外国法人の新法人税法第百四十四条の十三第一項第一号若しくは第二号又は第二項に規定する還付所得事業年度のうちに平成二十八年四月一日前に開始した事業年度に該当するものがある場合の同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第一号	同じ。）	同じ。）又は所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第百四十一条各号（外国法人に係る各事業年度の所得に対する法人税の課税標準）に掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、旧法人税法第百四十四条（所得税額の控除）において準用する旧法人税法第六十八条（所得税額の控除）の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。）
の第百四十一条第一号イ	の第百四十一条第一号イ又は旧法人税法第百四十一条各号
同号イ	第百四十一条第一号イ又は旧法人税法第百四十一条各号
第一項第二号	同じ。）	同じ。）又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
の第百四十一条第一号ロ	の第百四十一条第一号ロ又は旧法人税法第百四十一条各号
同号ロ	第百四十一条第一号ロ又は旧法人税法第百四十一条各号
第二項	同じ。）	同じ。）又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
）の同号に定める	）の第百四十一条第二号に定める国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号に掲げる
還付所得事業年度の同号に定める	還付所得事業年度の第百四十一条第二号に定める国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる
第三項	につきこの条	又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につきこの条又は旧法人税法第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第八十条（欠損金の繰戻しによる還付）
当該法人税の額	第百四十一条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
同号イ	第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号
同項	第一項
第四項	につきこの条	若しくは旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につきこの条若しくは旧法人税法第百四十五条第一項において準用する旧法人税法第八十条
ときは	とき又は第一項第二号に規定する欠損事業年度において第百四十一条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につき同項第一号の規定の適用を受けるときは
当該法人税の額	第百四十一条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
同号ロ	第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号
同項	第一項
第五項	につきこの条	又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につきこの条又は旧法人税法第百四十五条第一項において準用する旧法人税法第八十条
当該法人税の額	第百四十一条第二号に定める国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額
同号に定める	第百四十一条第二号に定める国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号に掲げる
、同項	、第二項
<sup>suppl-4261-10/art-33/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 144-13 of the New Corporation Tax Act in the case where any of the business years with refunds of a foreign corporation prescribed in paragraph (1), item (i) or (ii) or paragraph (2) of that Article falls under a business year that began before April 1, 2016, the phrases in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the phrases in the right-hand column of the table.
paragraph (1), item (i)	the same applies hereinafter in this Article)	the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 (Tax Base for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "Former Corporation Tax Act" in this Article) (excluding the amount of penalty tax, and if there is any amount deducted pursuant to the provisions of Article 68 (Income Tax Credit) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit) of the Former Corporation Tax Act, the amount is to be the amount after adding that amount; the same applies hereinafter in this Article)
Article 141, item (i), (a)	Article 141, item (i), (a) or the items of Article 141 of the Former Corporation Tax Act
(a) of that item	Article 141, item (i), (a) or the items of Article 141 of the Former Corporation Tax Act
paragraph (1), item (ii)	the same applies hereinafter in this Article)	the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
Article 141, item (i), (b)	Article 141, item (i), (b) or the items of Article 141 of the Former Corporation Tax Act
(b) of that item	Article 141, item (i), (b) or the items of Article 141 of the Former Corporation Tax Act
paragraph (2)	the same applies hereinafter in this Article)	the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
), the amount of income pertaining to domestic source income specified in that item	), the amount of income pertaining to domestic source income specified in Article 141, item (ii) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
for the business year with refunds, the amount of corporation tax on income pertaining to domestic source income specified in that item	for the business year with refunds, the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
paragraph (3)	with regard to which this Article	or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 (Refund by Carryback of Loss) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act
that amount of corporation tax	the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (a) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
the amount of income pertaining to domestic source income listed in (a) of that item	the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
that paragraph	paragraph (1)
paragraph (4)	with regard to which this Article	or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act
have already been applied,	have already been applied, or when, in the business year with a loss prescribed in paragraph (1), item (ii), the provisions of item (i) of that paragraph are applied with regard to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act,
that amount of corporation tax	the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
the amount of income pertaining to domestic source income listed in (b) of that item	the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
that paragraph	paragraph (1)
paragraph (5)	with regard to which this Article	or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act
that amount of corporation tax	the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
the amount of income pertaining to domestic source income specified in that item	the amount of income pertaining to domestic source income specified in Article 141, item (ii) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act
, that paragraph	, paragraph (2)
<sup>machine translation, not official</sup>

### 第三十四条（青色申告に関する経過措置） — Transitional Measures Concerning Blue Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十六条第一項において準用する新法人税法第百二十二条第二項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度が同項各号に掲げる事業年度に該当する場合の同条第一項に規定する申請書の提出について適用し、外国法人の同日前に開始した事業年度が旧法人税法第百四十六条第一項において準用する旧法人税法第百二十二条第二項各号に掲げる事業年度に該当する場合の同条第一項に規定する申請書の提出については、なお従前の例による。
<sup>suppl-4261-10/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 122, paragraph (2) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the submission of the application form prescribed in Article 122, paragraph (1) of the New Corporation Tax Act in the case where a business year of a foreign corporation beginning on or after April 1, 2016 falls under any of the business years listed in the items of Article 122, paragraph (2) of the New Corporation Tax Act, and the provisions then in force continue to govern the submission of the application form prescribed in Article 122, paragraph (1) of the Former Corporation Tax Act in the case where a business year of a foreign corporation that began before that date falls under any of the business years listed in the items of Article 122, paragraph (2) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第百四十六条第一項において準用する新法人税法第百二十三条の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度以後の各事業年度に係る帳簿書類につき同条第二号に該当する事実がある場合について適用し、外国法人の同日前に開始した事業年度以前の各事業年度に係る帳簿書類につき旧法人税法第百四十六条第一項において準用する旧法人税法第百二十三条第二号に該当する事実がある場合については、なお従前の例による。
<sup>suppl-4261-10/art-34/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 123 of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply in the case where there are facts falling under item (ii) of that Article with regard to the books and documents pertaining to each business year on or after a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where there are facts falling under item (ii) of Article 123 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act with regard to the books and documents pertaining to each business year on or before a business year of a foreign corporation that began before that date.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第百四十六条第一項において準用する新法人税法第百二十七条第一項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度に係る同項に規定する承認の取消しについて適用し、外国法人の同日前に開始した事業年度に係る旧法人税法第百四十六条第一項において準用する旧法人税法第百二十七条第一項に規定する承認の取消しについては、なお従前の例による。
<sup>suppl-4261-10/art-34/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 127, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the rescission of approval prescribed in that paragraph pertaining to a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the rescission of approval prescribed in Article 127, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act pertaining to a business year of a foreign corporation that began before that date.
<sup>machine translation, not official</sup>

### 第三十五条（外国法人の恒久的施設帰属所得に係る行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十七条の二の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度の同条に規定する恒久的施設帰属所得に係る所得に対する法人税に係る行為又は計算で同日以後に行うものについて適用する。
<sup>suppl-4261-10/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 147-2 of the New Corporation Tax Act apply to acts or calculations made on or after April 1, 2016 that pertain to corporation tax on income pertaining to income attributable to a permanent establishment prescribed in that Article for a business year of a foreign corporation beginning on or after that date.
<sup>machine translation, not official</sup>

### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-164 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4261-10/art-164/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百六十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-165 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4261-10/art-165/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二六年五月二一日法律第四〇号
<sup>suppl-4261-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-40/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4261-40/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二六年六月一三日法律第六九号
<sup>suppl-4261-69 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-69/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、行政不服審査法（平成二十六年法律第六十八号）の施行の日から施行する。
<sup>suppl-4261-69/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date on which the Administrative Complaint Review Act (Act No. 68 of 2014) comes into effect.
<sup>machine translation, not official</sup>

### 第五条（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-69/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  行政庁の処分その他の行為又は不作為についての不服申立てであってこの法律の施行前にされた行政庁の処分その他の行為又はこの法律の施行前にされた申請に係る行政庁の不作為に係るものについては、この附則に特別の定めがある場合を除き、なお従前の例による。
<sup>suppl-4261-69/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Unless otherwise specially provided for in these Supplementary Provisions, the provisions then in force continue to govern an appeal against a disposition or other act or an inaction of an administrative agency that concerns a disposition or other act of an administrative agency made before this Act comes into effect or an inaction of an administrative agency relating to an application filed before this Act comes into effect.
<sup>machine translation, not official</sup>

### 第六条（訴訟に関する経過措置） — Transitional Measures Concerning Litigation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-69/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律による改正前の法律の規定により不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ訴えを提起できないこととされる事項であって、当該不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したもの（当該不服申立てが他の不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ提起できないとされる場合にあっては、当該他の不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したものを含む。）の訴えの提起については、なお従前の例による。
<sup>suppl-4261-69/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the filing of an action with regard to a matter for which, pursuant to the provisions of Acts prior to the amendment by this Act, an action may not be filed until after a determination, decision or other act of an administrative agency on an appeal has been made, and for which the period within which that appeal was to be filed elapsed before this Act comes into effect without that appeal having been filed (including, where that appeal may not be filed until after a determination, decision or other act of an administrative agency on another appeal has been made, a matter for which the period within which the other appeal was to be filed elapsed before this Act comes into effect without the other appeal having been filed).
<sup>machine translation, not official</sup>

**第二項**  この法律の規定による改正前の法律の規定（前条の規定によりなお従前の例によることとされる場合を含む。）により異議申立てが提起された処分その他の行為であって、この法律の規定による改正後の法律の規定により審査請求に対する裁決を経た後でなければ取消しの訴えを提起することができないこととされるものの取消しの訴えの提起については、なお従前の例による。
<sup>suppl-4261-69/art-6/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the filing of an action for revocation of a disposition or other act against which an objection was filed pursuant to the provisions of Acts prior to the amendment by the provisions of this Act (including in the cases where the provisions then in force continue to govern pursuant to the provisions of the preceding Article), and against which, pursuant to the provisions of Acts as amended by the provisions of this Act, an action for revocation may not be filed until after a determination on a request for review has been made.
<sup>machine translation, not official</sup>

**第三項**  不服申立てに対する行政庁の裁決、決定その他の行為の取消しの訴えであって、この法律の施行前に提起されたものについては、なお従前の例による。
<sup>suppl-4261-69/art-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern an action for revocation of a determination, decision or other act of an administrative agency on an appeal, where the action was filed before this Act comes into effect.
<sup>machine translation, not official</sup>

### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-69/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為並びに附則第五条及び前二条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4261-69/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 5 and the preceding two Articles of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-69/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第五条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4261-69/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in Article 5 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二六年六月一八日法律第七二号
<sup>suppl-4261-72 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-72/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して二年六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4261-72/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第五十七条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-72/art-57 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  みなし登録特定送配電事業者が営む特別小売供給を行う事業は、附則第二十三条第一項の政令で定める日までの間、前条の規定による改正後の法人税法第四十五条第一項第一号に掲げる事業とみなして、同条の規定を適用する。
<sup>suppl-4261-72/art-57/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Until the date specified by Cabinet Order set forth in Article 23, paragraph (1) of the Supplementary Provisions, the business of special retail supply conducted by a deemed registered specified transmission and distribution business operator is deemed to be a business listed in Article 45, paragraph (1), item (i) of the Corporation Tax Act as amended by the provisions of the preceding Article, and the provisions of that Article apply.
<sup>machine translation, not official</sup>

## 附　則 平成二七年三月三一日法律第九号
<sup>suppl-4271-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4271-9/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4271-9/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年十月一日
  <sup>suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: October 1, 2015;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第八十四条の改正規定及び同法別表第二の改正規定
    <sup>suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 84 of the Corporation Tax Act and the provisions amending Appended Table 2 of that Act;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成二十八年一月一日
  <sup>suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2016;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第六十七条第三項第五号の改正規定及び同法第八十一条の十三第二項第四号の改正規定並びに附則第二十八条及び第三十一条の規定
    <sup>suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 2 amending Article 67, paragraph (3), item (v) of the Corporation Tax Act and the provisions amending Article 81-13, paragraph (2), item (iv) of that Act, and the provisions of Articles 28 and 31 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法の目次の改正規定、同法第十条の三第四項の改正規定、同法第二十三条の二の改正規定、同法第三十九条の二の改正規定、同法第六十九条第四項第七号の改正規定、同法第百四十二条の五第二項の改正規定、同法第三編第二章第一節第三款中第百四十二条の九を第百四十二条の十とし、同節第二款中第百四十二条の八の次に一条を加える改正規定、同法第百四十四条の二第四項第六号の改正規定、同法第百四十四条の三第二項の改正規定、同法第百四十四条の十三第十項の改正規定、同法第百四十九条の改正規定及び同法第百五十条の改正規定並びに附則第二十二条、第二十四条、第三十二条及び第三十三条の規定
    <sup>suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending the table of contents of the Corporation Tax Act, the provisions amending Article 10-3, paragraph (4) of that Act, the provisions amending Article 23-2 of that Act, the provisions amending Article 39-2 of that Act, the provisions amending Article 69, paragraph (4), item (vii) of that Act, the provisions amending Article 142-5, paragraph (2) of that Act, the provisions renumbering Article 142-9 as Article 142-10 in Part III, Chapter II, Section 1, Subsection 3 of that Act and adding one Article after Article 142-8 in Subsection 2 of that Section, the provisions amending Article 144-2, paragraph (4), item (vi) of that Act, the provisions amending Article 144-3, paragraph (2) of that Act, the provisions amending Article 144-13, paragraph (10) of that Act, the provisions amending Article 149 of that Act and the provisions amending Article 150 of that Act, and the provisions of Articles 22, 24, 32 and 33 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六から八まで**  略
  <sup>suppl-4271-9/art-1/par-1/item-6-to-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八の二**  次に掲げる規定　平成三十年四月一日
  <sup>suppl-4271-9/art-1/par-1/item-8-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2018;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第五十七条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第六項の改正規定、同条第七項の改正規定、同条第八項の改正規定、同法第五十八条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同法第八十一条の九第一項の改正規定（同項第一号ロに係る部分を除く。）並びに同条第二項、第三項及び第五項の改正規定並びに附則第二十七条第一項、第三十条第一項及び第百二十条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定（「九年」を「十年」に改める部分に限る。）に限る。）の規定
    <sup>suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 57, paragraph (1) of the Corporation Tax Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (7) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 58, paragraph (1) of that Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending Article 81-9, paragraph (1) of that Act (excluding the part concerning item (i), (b) of that paragraph) and the provisions amending paragraphs (2), (3) and (5) of that Article, and the provisions of Article 27, paragraph (1), Article 30, paragraph (1) and Article 120 (limited to the part concerning the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001) (limited to the part replacing "nine years" with "10 years")) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **九**  略
  <sup>suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　不当景品類及び不当表示防止法の一部を改正する法律（平成二十六年法律第百十八号）の施行の日
  <sup>suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act Partially Amending the Act against Unjustifiable Premiums and Misleading Representations (Act No. 118 of 2014) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第五十五条第四項の改正規定及び附則第二十六条の規定
    <sup>suppl-4271-9/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 55, paragraph (4) of the Corporation Tax Act and the provisions of Article 26 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

### 第二十一条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度の所得に対する法人税及び連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税及び連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4271-9/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date and corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十二条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十条の三第四項の規定は、恒久的施設を有しない外国法人が平成二十八年四月一日以後に恒久的施設を有することとなる場合について適用する。
<sup>suppl-4271-9/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 10-3, paragraph (4) of the New Corporation Tax Act apply in the case where a foreign corporation that has no permanent establishment comes to have a permanent establishment on or after April 1, 2016.
<sup>machine translation, not official</sup>

### 第二十三条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十三条第一項（第二号に係る部分に限る。）の規定は、法人が施行日以後に受ける投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十七条の金銭の分配（以下この条及び附則第二十五条において「金銭の分配」という。）の額について適用し、法人が施行日前に受けた金銭の分配の額については、なお従前の例による。
<sup>suppl-4271-9/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23, paragraph (1) of the New Corporation Tax Act (limited to the part concerning item (ii)) apply to the amount of a distribution of monies under Article 137 of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) (referred to as "distribution of monies" in this Article and Article 25 of the Supplementary Provisions) that a corporation receives on or after the Effective Date, and with regard to the amount of a distribution of monies that a corporation received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十四条（外国子会社から受ける配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十三条の二の規定は、内国法人が平成二十八年四月一日以後に開始する事業年度において同条第一項に規定する外国子会社から受ける同項に規定する剰余金の配当等の額について適用し、内国法人が同日前に開始した事業年度において第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二十三条の二第一項に規定する外国子会社から受けた同項に規定する剰余金の配当等の額については、なお従前の例による。
<sup>suppl-4271-9/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 23-2 of the New Corporation Tax Act apply to the amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year beginning on or after April 1, 2016, and with regard to the amount of dividends of surplus, etc. prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") that a domestic corporation received from a foreign subsidiary prescribed in that paragraph in a business year that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  内国法人の平成二十八年四月一日から平成三十年三月三十一日までの間に開始する各事業年度における新法人税法第二十三条の二の規定の適用については、同条第二項第一号及び第三項中「外国子会社から受ける剰余金の配当等の額」とあるのは、「外国子会社から受ける剰余金の配当等の額（平成二十八年四月一日において保有する当該外国子会社の株式又は出資（同日において外国子会社に該当する外国法人の株式又は出資に限る。）に係るものを除く。）」とする。
<sup>suppl-4271-9/art-24/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 23-2 of the New Corporation Tax Act for each business year of a domestic corporation beginning during the period from April 1, 2016 to March 31, 2018, the phrase "the amount of dividends of surplus, etc. received from a foreign subsidiary" in paragraph (2), item (i) and paragraph (3) of that Article is deemed to be replaced with "the amount of dividends of surplus, etc. received from a foreign subsidiary (excluding those pertaining to shares or capital contributions of the foreign subsidiary held as of April 1, 2016 (limited to shares or capital contributions of a foreign corporation that falls under the category of foreign subsidiary as of that date))".
<sup>machine translation, not official</sup>

### 第二十五条（配当等の額とみなす金額に関する経過措置） — Transitional Measures Concerning Amounts Deemed to Be the Amount of Dividends or Similar Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十四条第一項（第三号に係る部分に限る。）の規定は、法人が施行日以後に同項の法人の金銭の分配により交付を受ける金銭の額について適用し、法人が施行日前に旧法人税法第二十四条第一項の法人の金銭の分配により交付を受けた金銭の額については、なお従前の例による。
<sup>suppl-4271-9/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part concerning item (iii)) apply to the amount of monies delivered to a corporation on or after the Effective Date through a distribution of monies by a corporation referred to in that paragraph, and with regard to the amount of monies delivered to a corporation before the Effective Date through a distribution of monies by a corporation referred to in Article 24, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十六条（不正行為等に係る費用等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十五条第四項（第六号に係る部分に限る。）の規定は、附則第一条第十号に定める日以後に行われた行為に係る同項第六号に掲げるものについて適用する。
<sup>suppl-4271-9/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 55, paragraph (4) of the New Corporation Tax Act (limited to the part concerning item (vi)) apply to those listed in item (vi) of that paragraph that pertain to acts committed on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第二十七条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses, etc. for Business Years in Which a Blue Return Was Filed
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条（第一項ただし書、第五項及び第十一項から第十四項までを除く。）及び第五十八条（第一項ただし書、第三項及び第六項から第九項までを除く。）の規定は、法人の平成三十年四月一日以後に開始する事業年度において生ずる欠損金額について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。
<sup>suppl-4271-9/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57 (excluding the proviso to paragraph (1), paragraph (5) and paragraphs (11) through (14)) and Article 58 (excluding the proviso to paragraph (1), paragraph (3) and paragraphs (6) through (9)) of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 2018, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  法人の施行日から平成三十年三月三十一日までの間に開始する事業年度の所得に係る新法人税法第五十七条第一項ただし書及び第十一項並びに第五十八条第一項ただし書及び第六項の規定の適用については、これらの規定中「百分の五十」とあるのは、当該法人の施行日から平成二十八年三月三十一日までの間に開始する事業年度については「百分の六十五」と、当該法人の同年四月一日から平成二十九年三月三十一日までの間に開始する事業年度については「百分の六十」と、当該法人の同年四月一日から平成三十年三月三十一日までの間に開始する事業年度については「百分の五十五」とする。
<sup>suppl-4271-9/art-27/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the proviso to Article 57, paragraph (1) and paragraph (11) of that Article, and the proviso to Article 58, paragraph (1) and paragraph (6) of that Article, of the New Corporation Tax Act concerning income for a business year of a corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "50 percent" in those provisions is deemed to be replaced with "65 percent" for a business year of the corporation beginning during the period from the Effective Date to March 31, 2016, with "60 percent" for a business year of the corporation beginning during the period from April 1, 2016 to March 31, 2017, and with "55 percent" for a business year of the corporation beginning during the period from April 1, 2017 to March 31, 2018.
<sup>machine translation, not official</sup>

### 第二十八条（特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Specified Family Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  旧法人税法第六十七条第一項に規定する特定同族会社が平成二十八年一月一日前に支払を受けるべき利子等（地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第二十三条第一項第十四号に規定する利子等をいう。附則第三十一条において同じ。）に係る道府県民税（都民税を含む。）に係る旧法人税法第六十七条第三項第五号に規定する還付を受け又は充当される金額については、なお従前の例による。
<sup>suppl-4271-9/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount refunded or subject to appropriation prescribed in Article 67, paragraph (3), item (v) of the Former Corporation Tax Act pertaining to prefectural inhabitants' tax (including Tokyo inhabitants' tax) pertaining to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950) prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013); the same applies in Article 31 of the Supplementary Provisions) that a specified family company prescribed in Article 67, paragraph (1) of the Former Corporation Tax Act is to receive payment of before January 1, 2016, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十九条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の四の規定は、連結親法人の連結親法人事業年度（新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結親法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4271-9/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-4 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の九（第一項ただし書及び第八項から第十一項までを除く。）の規定は、連結法人の平成三十年四月一日以後に開始する連結事業年度において生ずる連結欠損金額について適用し、連結法人の同日前に開始した連結事業年度において生じた連結欠損金額については、なお従前の例による。
<sup>suppl-4271-9/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-9 of the New Corporation Tax Act (excluding the proviso to paragraph (1) and paragraphs (8) through (11)) apply to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation beginning on or after April 1, 2018, and with regard to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  連結親法人の施行日から平成三十年三月三十一日までの間に開始する連結事業年度の連結所得に係る新法人税法第八十一条の九第一項ただし書及び第八項の規定の適用については、同条第一項第一号ロ及び第八項中「百分の五十」とあるのは、当該連結親法人の施行日から平成二十八年三月三十一日までの間に開始する連結事業年度については「百分の六十五」と、当該連結親法人の同年四月一日から平成二十九年三月三十一日までの間に開始する連結事業年度については「百分の六十」と、当該連結親法人の同年四月一日から平成三十年三月三十一日までの間に開始する連結事業年度については「百分の五十五」とする。
<sup>suppl-4271-9/art-30/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the proviso to Article 81-9, paragraph (1) and paragraph (8) of that Article of the New Corporation Tax Act concerning consolidated income for a consolidated business year of a consolidated parent corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "50 percent" in paragraph (1), item (i), (b) and paragraph (8) of that Article is deemed to be replaced with "65 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from the Effective Date to March 31, 2016, with "60 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from April 1, 2016 to March 31, 2017, and with "55 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from April 1, 2017 to March 31, 2018.
<sup>machine translation, not official</sup>

### 第三十一条（連結特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Consolidated Specified Family Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  旧法人税法第八十一条の十三第一項に規定する連結法人が平成二十八年一月一日前に支払を受けるべき利子等に係る道府県民税（都民税を含む。）に係る同条第二項第四号に規定する還付を受け又は充当される金額については、なお従前の例による。
<sup>suppl-4271-9/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount refunded or subject to appropriation, prescribed in paragraph (2), item (iv) of Article 81-13 of the Former Corporation Tax Act, pertaining to prefectural inhabitants' tax (including Tokyo inhabitants' tax) pertaining to interest and similar income that a consolidated corporation prescribed in paragraph (1) of that Article is to receive payment of before January 1, 2016, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十二条（外国法人の恒久的施設帰属所得に係る所得の金額の計算等に関する経過措置） — Transitional Measures Concerning the Calculation, etc. of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十二条の五第二項、第百四十二条の九及び第百四十四条の三第二項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-4271-9/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 142-5, paragraph (2), Article 142-9 and Article 144-3, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for a business year of a foreign corporation beginning on or after April 1, 2016.
<sup>machine translation, not official</sup>

### 第三十三条（外国普通法人となった旨の届出等に関する経過措置） — Transitional Measures Concerning Notification of Having Become a Foreign Ordinary Corporation, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十九条の規定は、平成二十八年四月一日以後に同条第一項又は第二項に規定する届出書を提出することとなる場合について適用し、同日前に旧法人税法第百四十九条第一項に規定する届出書を提出することとなった場合については、なお従前の例による。
<sup>suppl-4271-9/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 149 of the New Corporation Tax Act apply in the case where an application form prescribed in paragraph (1) or (2) of that Article is to be submitted on or after April 1, 2016, and with regard to the case where an application form prescribed in Article 149, paragraph (1) of the Former Corporation Tax Act was to be submitted before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第百五十条第三項及び第四項の規定は、平成二十八年四月一日以後に同条第三項又は第四項に規定する届出書を提出することとなる場合について適用し、同日前に旧法人税法第百五十条第三項に規定する届出書を提出することとなった場合については、なお従前の例による。
<sup>suppl-4271-9/art-33/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 150, paragraphs (3) and (4) of the New Corporation Tax Act apply in the case where an application form prescribed in paragraph (3) or (4) of that Article is to be submitted on or after April 1, 2016, and with regard to the case where an application form prescribed in Article 150, paragraph (3) of the Former Corporation Tax Act was to be submitted before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百十一条（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. for Building a Tax System That Responds to Changes in the Economic and Social Structure
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-111 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人の施行日前に開始した第十七条の規定による改正前の経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（以下この条において「旧改正法」という。）附則第十四条第二項に規定する各事業年度の所得に対する法人税及び連結親法人の施行日前に開始した旧改正法附則第二十二条第二項に規定する各連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4271-9/art-111/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to corporation tax on income for each business year prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. for Building a Tax System That Responds to Changes in the Economic and Social Structure prior to the amendment by the provisions of Article 17 (hereinafter referred to as the "Former Tax System Construction Amendment Act" in this Article) that began before the Effective Date for a corporation, and corporation tax on consolidated income for each consolidated business year prescribed in Article 22, paragraph (2) of the Supplementary Provisions of the Former Tax System Construction Amendment Act that began before the Effective Date for a consolidated parent corporation, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-130 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4271-9/art-130/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-131 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4271-9/art-131/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二七年五月二九日法律第三一号
<sup>suppl-4271-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-31/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4271-31/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect as of the days specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第一条の規定、第五条中健康保険法第九十条第二項及び第九十五条第六号の改正規定、同法第百五十三条第一項の改正規定、同法附則第四条の四の改正規定、同法附則第五条の改正規定、同法附則第五条の二の改正規定、同法附則第五条の三の改正規定並びに同条の次に四条を加える改正規定、第七条中船員保険法第七十条第四項の改正規定及び同法第八十五条第二項第三号の改正規定、第八条の規定並びに第十二条中社会保険診療報酬支払基金法第十五条第二項の改正規定並びに次条第一項並びに附則第六条から第九条まで、第十五条、第十八条、第二十六条、第五十九条、第六十二条及び第六十七条から第六十九条までの規定　公布の日
  <sup>suppl-4271-31/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 1, the provisions in Article 5 amending Article 90, paragraph (2) and Article 95, item (vi) of the Health Insurance Act, the provisions amending Article 153, paragraph (1) of that Act, the provisions amending Article 4-4 of the Supplementary Provisions of that Act, the provisions amending Article 5 of the Supplementary Provisions of that Act, the provisions amending Article 5-2 of the Supplementary Provisions of that Act, and the provisions amending Article 5-3 of the Supplementary Provisions of that Act and adding four Articles after that Article, the provisions in Article 7 amending Article 70, paragraph (4) of the Mariners Insurance Act and the provisions amending Article 85, paragraph (2), item (iii) of that Act, the provisions of Article 8, and the provisions in Article 12 amending Article 15, paragraph (2) of the Act on Social Insurance Medical Fee Payment Fund, and the provisions of paragraph (1) of the following Article and Articles 6 through 9, Article 15, Article 18, Article 26, Article 59, Article 62 and Articles 67 through 69 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

## 附　則 平成二七年六月二四日法律第四七号
<sup>suppl-4271-47 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-47/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4271-47/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4271-47/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第二条中電気事業法目次の改正規定、同法第三十五条第一項の改正規定、同法第五章の章名の改正規定及び同法第六十六条の二の改正規定並びに第四条、第七条、第十一条及び第十四条の規定並びに次条、附則第二十二条第六項、第二十八条第五項、第三十五条、第三十六条（附則第十八条第一項及び第四項、第十九条第二項及び第四項、第二十六条第一項及び第四項並びに第三十二条第一項及び第四項に係る部分に限る。）、第三十九条、第四十条、第四十九条、第五十条（第五項を除く。）、第五十一条から第五十三条まで、第五十五条から第六十二条まで、第六十三条（第四項を除く。）、第六十四条から第六十八条まで及び第七十六条の規定、附則第七十七条の規定（第五号に掲げる改正規定を除く。）、附則第七十八条第七項から第十項までの規定、附則第八十三条の規定（第五号に掲げる改正規定を除く。）、附則第八十四条の規定並びに附則第八十五条中登録免許税法（昭和四十二年法律第三十五号）別表第一第百三号の改正規定　公布の日から起算して一年六月を超えない範囲内において政令で定める日
  <sup>suppl-4271-47/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 2 amending the table of contents of the Electricity Business Act, the provisions amending Article 35, paragraph (1) of that Act, the provisions amending the title of Chapter V of that Act and the provisions amending Article 66-2 of that Act, and the provisions of Articles 4, 7, 11 and 14, and the provisions of the following Article, Article 22, paragraph (6), Article 28, paragraph (5), Article 35, Article 36 (limited to the part pertaining to Article 18, paragraphs (1) and (4), Article 19, paragraphs (2) and (4), Article 26, paragraphs (1) and (4) and Article 32, paragraphs (1) and (4) of the Supplementary Provisions), Article 39, Article 40, Article 49, Article 50 (excluding paragraph (5)), Articles 51 through 53, Articles 55 through 62, Article 63 (excluding paragraph (4)), Articles 64 through 68 and Article 76 of the Supplementary Provisions, the provisions of Article 77 of the Supplementary Provisions (excluding the amending provisions set forth in item (v)), the provisions of Article 78, paragraphs (7) through (10) of the Supplementary Provisions, the provisions of Article 83 of the Supplementary Provisions (excluding the amending provisions set forth in item (v)), the provisions of Article 84 of the Supplementary Provisions, and the provisions in Article 85 of the Supplementary Provisions amending No. 103 of Appended Table 1 of the Registration and License Tax Act (Act No. 35 of 1967): the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation;
  <sup>machine translation, not official</sup>

  **四**  略
  <sup>suppl-4271-47/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  第二条の規定（第三号に掲げる改正規定を除く。）及び第五条の規定並びに附則第十二条から第十五条まで、第十七条、第二十条、第二十一条、第二十二条（第六項を除く。）、第二十三条から第二十五条まで、第二十七条（附則第二十四条第一項に係る部分に限る。）、第二十八条（第五項を除く。）、第二十九条から第三十一条まで、第三十三条、第三十四条、第三十六条（附則第二十二条第一項及び第二項、第二十三条第一項、第二十四条第一項、第二十五条、第二十八条第一項及び第二項、第二十九条第一項、第三十条第一項及び第三十一条に係る部分に限る。）、第三十七条、第三十八条、第四十一条（第四項を除く。）、第四十二条、第四十三条、第四十五条（第四号から第六号までに係る部分に限る。）、第四十六条（附則第四十三条及び第四十五条（第四号から第六号までに係る部分に限る。）に係る部分に限る。）、第四十七条、第四十八条及び第七十五条の規定、附則第七十七条中地方税法（昭和二十五年法律第二百二十六号）第三百四十九条の三第三項及び第七百一条の三十四第三項第十七号の改正規定、附則第七十八条第一項から第六項まで及び第七十九条から第八十二条までの規定、附則第八十三条中法人税法（昭和四十年法律第三十四号）第四十五条第一項の改正規定（同項第二号に係る部分に限る。）、附則第八十五条中登録免許税法別表第一第百一号の改正規定及び同表第百四号（八）の改正規定、附則第八十七条の規定、附則第八十八条中電源開発促進税法（昭和四十九年法律第七十九号）第二条第三号イの改正規定（「発電量調整供給」を「電力量調整供給」に改める部分に限る。）並びに附則第九十条から第九十四条まで、第九十五条及び第九十七条の規定　公布の日から起算して二年六月を超えない範囲内において政令で定める日
  <sup>suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 2 (excluding the amending provisions set forth in item (iii)) and the provisions of Article 5, and the provisions of Articles 12 through 15, Article 17, Article 20, Article 21, Article 22 (excluding paragraph (6)), Articles 23 through 25, Article 27 (limited to the part pertaining to Article 24, paragraph (1) of the Supplementary Provisions), Article 28 (excluding paragraph (5)), Articles 29 through 31, Article 33, Article 34, Article 36 (limited to the part pertaining to Article 22, paragraphs (1) and (2), Article 23, paragraph (1), Article 24, paragraph (1), Article 25, Article 28, paragraphs (1) and (2), Article 29, paragraph (1), Article 30, paragraph (1) and Article 31 of the Supplementary Provisions), Article 37, Article 38, Article 41 (excluding paragraph (4)), Article 42, Article 43, Article 45 (limited to the part pertaining to items (iv) through (vi)), Article 46 (limited to the part pertaining to Article 43 and Article 45 (limited to the part pertaining to items (iv) through (vi)) of the Supplementary Provisions), Article 47, Article 48 and Article 75 of the Supplementary Provisions, the provisions in Article 77 of the Supplementary Provisions amending Article 349-3, paragraph (3) and Article 701-34, paragraph (3), item (xvii) of the Local Tax Act (Act No. 226 of 1950), the provisions of Article 78, paragraphs (1) through (6) and Articles 79 through 82 of the Supplementary Provisions, the provisions in Article 83 of the Supplementary Provisions amending Article 45, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (limited to the part pertaining to item (ii) of that paragraph), the provisions in Article 85 of the Supplementary Provisions amending No. 101 of Appended Table 1 of the Registration and License Tax Act and the provisions amending No. 104, (viii) of that Table, the provisions of Article 87 of the Supplementary Provisions, the provisions in Article 88 of the Supplementary Provisions amending Article 2, item (iii), (a) of the Act on Tax for Promotion of Power-Resources Development (Act No. 79 of 1974) (limited to the part replacing "power generation balancing supply" with "electric energy balancing supply"), and the provisions of Articles 90 through 94, Article 95 and Article 97 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
  <sup>machine translation, not official</sup>

### 第八十四条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-47/art-84 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が第三号施行日前に前条の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第四十五条第一項に規定する受益者から交付を受けた金銭又は資材をもって第三号施行日前に取得した同項第四号に掲げる事業に必要な施設を構成する旧法人税法第二条第二十二号に規定する固定資産及び当該金銭又は資材をもって第三号施行日以後に取得する附則第四十九条第一項に規定する熱供給事業に必要な施設を構成する前条の規定による改正後の法人税法（次項において「新法人税法」という。）第二条第二十二号に規定する固定資産については、なお従前の例による。
<sup>suppl-4271-47/art-84/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to Fixed Assets prescribed in Article 2, item (xxii) of the Former Corporation Tax Act that a corporation acquired before the Item (iii) Effective Date with monies or materials delivered to it before the Item (iii) Effective Date by users prescribed in Article 45, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter referred to as "the Former Corporation Tax Act" in this paragraph) and that constitute facilities necessary for the business listed in item (iv) of that paragraph, and with regard to Fixed Assets prescribed in Article 2, item (xxii) of the Corporation Tax Act as amended by the provisions of the preceding Article (referred to as "the New Corporation Tax Act" in the following paragraph) that the corporation acquires on or after the Item (iii) Effective Date with those monies or materials and that constitute facilities necessary for the heat supply business prescribed in Article 49, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  みなし熱供給事業者が営む指定旧供給区域熱供給を行う事業は新法人税法第四十五条第一項各号に掲げる事業と、熱供給を受ける者は同項に規定する受益者と、それぞれみなして、同条の規定を適用する。
<sup>suppl-4271-47/art-84/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 45 of the New Corporation Tax Act apply by deeming the business of providing designated former supply area heat supply operated by a deemed heat supply business operator to be a business listed in any of the items of paragraph (1) of that Article, and a person receiving a heat supply to be a user prescribed in that paragraph, respectively.
<sup>machine translation, not official</sup>

## 附　則 平成二七年九月四日法律第六三号
<sup>suppl-4271-63 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-63/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4271-63/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  附則第二十八条、第二十九条第一項及び第三項、第三十条から第四十条まで、第四十七条（都道府県農業会議及び全国農業会議所の役員に係る部分に限る。）、第五十条、第百九条並びに第百十五条の規定　公布の日（以下「公布日」という。）
  <sup>suppl-4271-63/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 28, Article 29, paragraphs (1) and (3), Articles 30 through 40, Article 47 (limited to the part concerning the officers of prefectural agricultural councils and the National Chamber of Agriculture), Article 50, Article 109 and Article 115 of the Supplementary Provisions: the Date of Promulgation (hereinafter referred to as the "Date of Promulgation");
  <sup>machine translation, not official</sup>

### 第六十九条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-63/art-69 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  存続中央会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。
<sup>suppl-4271-63/art-69/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A continuing central union is deemed to be a corporation listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax.
<sup>machine translation, not official</sup>

**第二項**  存続中央会は、地方税法第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。
<sup>suppl-4271-63/art-69/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A continuing central union is deemed to be a public interest corporation, etc. referred to in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act.
<sup>machine translation, not official</sup>

### 第百十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-63/art-114 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4271-63/art-114/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-63/art-115 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4271-63/art-115/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二八年三月三一日法律第一五号
<sup>suppl-4281-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4281-15/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　公布の日から起算して一年を超えない範囲内において政令で定める日
  <sup>suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第百四十四条の六第二項ただし書の改正規定、同法第百四十九条第一項ただし書の改正規定及び同条第二項の改正規定
    <sup>suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending the proviso to Article 144-6, paragraph (2) of the Corporation Tax Act, the provisions amending the proviso to Article 149, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article;
    <sup>machine translation, not official</sup>

  **六から七の二まで**  略
  <sup>suppl-4281-15/art-1/par-1/item-6-to-7-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七の三**  次に掲げる規定　令和元年十月一日
  <sup>suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: October 1, 2019;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第百四十二条の二第一項第四号の改正規定及び附則第二十八条の規定
    <sup>suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 142-2, paragraph (1), item (iv) of the Corporation Tax Act and the provisions of Article 28 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **八から九の二まで**  略
  <sup>suppl-4281-15/art-1/par-1/item-8-to-9-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　医療法の一部を改正する法律（平成二十七年法律第七十四号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act (Act No. 74 of 2015) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第六十四条の四第三項の改正規定及び同法別表第二医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項の改正規定
    <sup>suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 64-4, paragraph (3) of the Corporation Tax Act and the provisions amending the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948)) in Appended Table 2 of that Act;
    <sup>machine translation, not official</sup>

### 第二十一条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度の所得に対する法人税及び連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税及び連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4281-15/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date and corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十二条（分割型分割等の定義に関する経過措置） — Transitional Measures Concerning the Definition of Company Split by Split-Off, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の九の規定は、施行日以後に行われる分割について適用し、施行日前に行われた分割については、なお従前の例による。
<sup>suppl-4281-15/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xii)-9 of the New Corporation Tax Act apply to a company split carried out on or after the Effective Date, and with regard to a company split carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第二条第十二号の十四の規定は、施行日以後に行われる現物出資（当該現物出資が当該現物出資に係る被現物出資法人の施行日前に開始し、かつ、施行日以後に終了する事業年度の施行日から当該事業年度終了の日までの間に行われるものである場合の当該現物出資（以下この項において「経過措置対象現物出資」という。）を除く。）について適用し、施行日前に行われた現物出資（経過措置対象現物出資を含む。）については、なお従前の例による。
<sup>suppl-4281-15/art-22/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xii)-14 of the New Corporation Tax Act apply to a contribution in kind carried out on or after the Effective Date (excluding a contribution in kind that is carried out during the period from the Effective Date to the last day of a business year of the corporation receiving a capital contribution in kind pertaining to that contribution in kind that began before the Effective Date and ends on or after the Effective Date (referred to as a "contribution in kind subject to the transitional measures" in this paragraph)), and with regard to a contribution in kind carried out before the Effective Date (including a contribution in kind subject to the transitional measures), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十三条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十条の三第四項の規定は、恒久的施設を有しない外国法人が施行日以後に恒久的施設を有することとなる場合について適用する。
<sup>suppl-4281-15/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 10-3, paragraph (4) of the New Corporation Tax Act apply in the case where a foreign corporation that has no permanent establishment comes to have a permanent establishment on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十四条（譲渡制限付株式を対価とする費用の帰属事業年度の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十四条の規定は、法人が施行日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする同条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式について適用する。
<sup>suppl-4281-15/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 54 of the New Corporation Tax Act apply to specified restricted shares and succeeding restricted shares prescribed in paragraph (1) of that Article for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十五条（合併及び分割による資産等の時価による譲渡に関する経過措置） — Transitional Measures Concerning Transfer of Assets, etc. at Fair Value as a Result of Merger and Company Split
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条第一項の規定は、法人が施行日以後に行う分割について適用し、法人が施行日前に行った分割については、なお従前の例による。
<sup>suppl-4281-15/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62, paragraph (1) of the New Corporation Tax Act apply to a company split that a corporation carries out on or after the Effective Date, and with regard to a company split that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十六条（内国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year of a Domestic Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人の施行日から平成三十年三月三十一日までの間に開始する事業年度の所得に係る新法人税法その他法人税に関する法令の規定の適用については、新法人税法第六十六条第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。
<sup>suppl-4281-15/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax concerning income for a business year of a domestic corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 66, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent".
<sup>machine translation, not official</sup>

### 第二十七条（連結法人に係る各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year of a Consolidated Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結親法人の施行日から平成三十年三月三十一日までの間に開始する連結事業年度の連結所得に係る新法人税法その他法人税に関する法令及び地方法人税法の規定の適用については、新法人税法第八十一条の十二第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。
<sup>suppl-4281-15/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the New Corporation Tax Act, other laws and regulations concerning corporation tax and the Local Corporation Tax Act concerning consolidated income for a consolidated business year of a consolidated parent corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 81-12, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent".
<sup>machine translation, not official</sup>

### 第二十八条（還付金の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十二条の二第一項の規定は、外国法人の令和元年十月一日以後に開始する新法人税法第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る新法人税法第百四十二条の二第一項第四号に規定する還付金の額について適用し、外国法人の同日前に開始した第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る旧法人税法第百四十二条の二第一項第四号に規定する還付金の額については、なお従前の例による。
<sup>suppl-4281-15/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 142-2, paragraph (1) of the New Corporation Tax Act apply to the amount of a refund prescribed in Article 142-2, paragraph (1), item (iv) of the New Corporation Tax Act pertaining to a business year with refunds prescribed in Article 144-13, paragraph (1), item (i) of the New Corporation Tax Act of a foreign corporation that begins on or after October 1, 2019, and with regard to the amount of a refund pertaining to a business year with refunds, prescribed in Article 144-13, paragraph (1), item (i) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act" in this Article), of a foreign corporation that began before that date, which amount is prescribed in Article 142-2, paragraph (1), item (iv) of the Former Corporation Tax Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十九条（外国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year of a Foreign Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  外国法人の施行日から平成三十年三月三十一日までの間に開始する事業年度の所得に係る新法人税法その他法人税に関する法令の規定の適用については、新法人税法第百四十三条第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。
<sup>suppl-4281-15/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax concerning income for a business year of a foreign corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 143, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent".
<sup>machine translation, not official</sup>

### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-168 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4281-15/art-168/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百六十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-169 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4281-15/art-169/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二八年五月一八日法律第三九号
<sup>suppl-4281-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4281-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  第一条並びに次条から附則第四条まで、附則第九条及び附則第十八条の規定　公布の日
  <sup>suppl-4281-39/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 1 and of the following Article through Article 4, Article 9, and Article 18 of the Supplementary Provisions: the date of promulgation.
  <sup>machine translation, not official</sup>

### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-39/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条第一号に掲げる規定にあっては、当該規定）の施行の日前にした行為及びこの附則の規定によりなお従前の例によることとされる場合における同日以後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4281-39/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the date on which this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in on or after that date in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-39/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4281-39/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二八年五月一八日法律第四〇号
<sup>suppl-4281-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-40/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4281-40/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二八年一一月二四日法律第八四号
<sup>suppl-4281-84 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4281-84/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二八年一一月二八日法律第八五号
<sup>suppl-4281-85 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-85/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4281-85/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 平成二八年一一月二八日法律第八九号
<sup>suppl-4281-89 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-89/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、第一章、第三章、第百三条、第百六条、第百七条、第百十条（第八十条（第八十六条及び第八十八条第二項において準用する場合を含む。）に係る部分に限る。）、第百十二条（第十二号に係る部分に限る。）、第百十四条及び第百十五条の規定並びに附則第五条から第九条まで、第十一条、第十四条から第十七条まで、第十八条（登録免許税法（昭和四十二年法律第三十五号）別表第三の改正規定に限る。）、第二十条から第二十三条まで及び第二十六条の規定は、公布の日から施行する。
<sup>suppl-4281-89/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation; provided, however, that the provisions of Chapter I, Chapter III, Article 103, Article 106, Article 107, Article 110 (limited to the part pertaining to Article 80 (including as applied mutatis mutandis pursuant to Article 86 and Article 88, paragraph (2))), Article 112 (limited to the part pertaining to item (xii)), Article 114 and Article 115, and the provisions of Articles 5 through 9, Article 11, Articles 14 through 17, Article 18 (limited to the provision amending Appended Table 3 of the Registration and License Tax Act (Act No. 35 of 1967)), Articles 20 through 23 and Article 26 of the Supplementary Provisions come into effect as of the date of promulgation.
<sup>machine translation, not official</sup>

### 第二十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-89/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為及びこの法律の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4281-89/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of this Act.
<sup>machine translation, not official</sup>

### 第二十六条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-89/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4281-89/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二九年三月三一日法律第四号
<sup>suppl-4291-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成二十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4291-4/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十九年十月一日
  <sup>suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: October 1, 2017;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の六を同条第十二号の五の二とし、同条第十二号の六の二を同条第十二号の五の三とし、同条第十二号の六の三を同条第十二号の六とし、同号の次に一号を加える改正規定、同条第十二号の六の四を同条第十二号の六の三とし、同号の次に一号を加える改正規定、同条第十二号の八の改正規定、同条第十二号の九イの改正規定、同条第十二号の十一ロの改正規定、同号ハの改正規定、同条第十二号の十四の改正規定、同条第十二号の十八を同条第十二号の十九とする改正規定、同条第十二号の十七の改正規定、同号を同条第十二号の十八とする改正規定、同条第十二号の十六の改正規定、同号を同条第十二号の十七とし、同号の前に一号を加える改正規定、同法第三十四条第一項の改正規定（「及び第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する新株予約権によるもの並びにこれら以外のもので」を「で業績連動給与に該当しないもの、」に、「並びに第三項」を「及び第三項」に改める部分に限る。）、同法第四十三条第十一項及び第四十八条第十一項の改正規定、同法第五十四条の改正規定、同法第五十四条の二の改正規定、同法第五十七条第三項及び第四項の改正規定、同法第五十七条の二第二項の改正規定、同法第六十一条の二第二項の改正規定、同条第六項の改正規定、同条第九項の改正規定、同条第八項の改正規定、同法第六十一条の十一第一項の改正規定、同法第六十一条の十二第一項の改正規定、同法第六十二条の七第一項の改正規定、同法第六十二条の九第一項の改正規定、同法第七十一条に一項を加える改正規定、同法第八十一条の十第二項の改正規定、同法第八十一条の十九に一項を加える改正規定、同法第百三十二条の二の改正規定並びに同法第百四十四条の三に一項を加える改正規定並びに附則第十一条第二項、第十四条第二項、第十五条、第二十条、第二十四条、第二十七条及び第百七条の規定
    <sup>suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 renumbering Article 2, item (xii)-6 of the Corporation Tax Act as item (xii)-5-2 of that Article, renumbering item (xii)-6-2 of that Article as item (xii)-5-3 of that Article, renumbering item (xii)-6-3 of that Article as item (xii)-6 of that Article and adding one item after that item, the provisions renumbering item (xii)-6-4 of that Article as item (xii)-6-3 of that Article and adding one item after that item, the provisions amending item (xii)-8 of that Article, the provisions amending item (xii)-9, (a) of that Article, the provisions amending item (xii)-11, (b) of that Article, the provisions amending (c) of that item, the provisions amending item (xii)-14 of that Article, the provisions renumbering item (xii)-18 of that Article as item (xii)-19 of that Article, the provisions amending item (xii)-17 of that Article, the provisions renumbering that item as item (xii)-18 of that Article, the provisions amending item (xii)-16 of that Article, the provisions renumbering that item as item (xii)-17 of that Article and adding one item before that item, the provisions amending Article 34, paragraph (1) of that Act (limited to the part replacing "and any remuneration based on share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options), and any other remuneration" with "that does not fall under the category of performance-linked remuneration, and any remuneration", and replacing "並びに" (and, joining the larger groups) before paragraph (3) with "及び" (and, joining a smaller group)), the provisions amending Article 43, paragraph (11) and Article 48, paragraph (11) of that Act, the provisions amending Article 54 of that Act, the provisions amending Article 54-2 of that Act, the provisions amending Article 57, paragraphs (3) and (4) of that Act, the provisions amending Article 57-2, paragraph (2) of that Act, the provisions amending Article 61-2, paragraph (2) of that Act, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (9) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 61-11, paragraph (1) of that Act, the provisions amending Article 61-12, paragraph (1) of that Act, the provisions amending Article 62-7, paragraph (1) of that Act, the provisions amending Article 62-9, paragraph (1) of that Act, the provisions adding one paragraph to Article 71 of that Act, the provisions amending Article 81-10, paragraph (2) of that Act, the provisions adding one paragraph to Article 81-19 of that Act, the provisions amending Article 132-2 of that Act and the provisions adding one paragraph to Article 144-3 of that Act, and the provisions of Article 11, paragraph (2), Article 14, paragraph (2), Article 15, Article 20, Article 24, Article 27 and Article 107 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成三十年一月一日
  <sup>suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2018;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第三十九条第一項の改正規定
    <sup>suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 39, paragraph (1) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

### 第十一条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第三号ロに掲げる改正規定を除く。以下この項において同じ。）による改正後の法人税法（以下「新法人税法」という。）の規定は、施行日以後に行われる分割又は新法人税法第二条第十二号の六に規定する現物分配について適用し、施行日前に行われた分割又は第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の六に規定する現物分配については、なお従前の例による。
<sup>suppl-4291-4/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as "the New Corporation Tax Act") apply to a company split or a distribution in kind prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act carried out on or after the Effective Date, and with regard to a company split or a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正後の法人税法（以下「十月新法人税法」という。）の規定は、平成二十九年十月一日以後に行われる合併、分割、現物出資、十月新法人税法第二条第十二号の十六に規定する株式交換等又は株式移転について適用し、同日前に行われた合併、分割、現物出資、株式交換又は株式移転については、なお従前の例による。
<sup>suppl-4291-4/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for October") apply to a merger, company split, contribution in kind, share exchange, etc. prescribed in Article 2, item (xii)-16 of the Corporation Tax Act as Amended for October, or share transfer carried out on or after October 1, 2017, and with regard to a merger, company split, contribution in kind, share exchange or share transfer carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十二条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十条の三第一項及び第二項の規定は、施行日後に公益法人等に該当することとなる同条第一項に規定する特定普通法人等について適用し、施行日以前に公益法人等に該当することとなった旧法人税法第十条の三第一項に規定する特定普通法人については、なお従前の例による。
<sup>suppl-4291-4/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 10-3, paragraphs (1) and (2) of the New Corporation Tax Act apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under the category of public interest corporation, etc. after the Effective Date, and with regard to a specified ordinary corporation prescribed in Article 10-3, paragraph (1) of the Former Corporation Tax Act that came to fall under the category of public interest corporation, etc. on or before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（納税地等の異動の届出に関する経過措置） — Transitional Measures Concerning Notification of Change in the Place for Tax Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十条第一項の規定は、法人（人格のない社団等を含む。以下同じ。）の施行日以後の法人税の納税地の異動について適用し、法人の施行日前の法人税の納税地の異動については、なお従前の例による。
<sup>suppl-4291-4/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 20, paragraph (1) of the New Corporation Tax Act apply to a change in the place for tax payment for corporation tax of a corporation (including an association or foundation without juridical personality; the same applies hereinafter) on or after the Effective Date, and with regard to a change in the place for tax payment for corporation tax of a corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第二十条第二項の規定は、連結子法人の施行日以後の同項に規定する本店等所在地の異動について適用し、連結子法人の施行日前の旧法人税法第二十条第二項に規定する本店等所在地の異動については、なお従前の例による。
<sup>suppl-4291-4/art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 20, paragraph (2) of the New Corporation Tax Act apply to a change in the location of the head office, etc. prescribed in that paragraph of a consolidated subsidiary corporation on or after the Effective Date, and with regard to a change in the location of the head office, etc. prescribed in Article 20, paragraph (2) of the Former Corporation Tax Act of a consolidated subsidiary corporation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（役員給与の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十四条の規定は、法人が施行日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が施行日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。
<sup>suppl-4291-4/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 34 of the New Corporation Tax Act apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after the Effective Date, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  十月新法人税法第三十四条の規定は、法人が平成二十九年十月一日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が同日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。
<sup>suppl-4291-4/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 34 of the Corporation Tax Act as Amended for October apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after October 1, 2017, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  施行日から平成二十九年九月三十日までの間にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与に係る新法人税法第三十四条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第二号	若しくは新株予約権若しくは	若しくは
若しくは第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する特定新株予約権を交付する	を交付する
当該株式若しくは	当該株式又は
第五十四条第一項に	同項に
又は当該新株予約権若しくは当該特定新株予約権に係る第五十四条の二第一項に規定する承継新株予約権による	による
株式又は新株予約権	株式
ロ　株式を交付する場合　当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。
ハ　新株予約権を交付する場合　当該新株予約権がその行使により市場価格のある株式が交付される新株予約権（当該内国法人又は関係法人が発行したものに限る。次号において「適格新株予約権」という。）であること。	ロ　株式（第五十四条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式を除く。）を交付する場合　当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。
第一項第三号	適格株式又は適格新株予約権	適格株式
第一項第三号イ	若しくは株式若しくは新株予約権の数又は交付される新株予約権の数のうち無償で取得され、若しくは消滅する数	又は株式の数
第一項第三号イ（１）	株式又は新株予約権	株式
第五項	若しくは新株予約権による給与及び第五十四条第一項に規定する特定譲渡制限付株式若しくは承継譲渡制限付株式又は第五十四条の二第一項に規定する特定新株予約権若しくは承継新株予約権による給与で無償で取得され、又は消滅する株式又は新株予約権の数が役務の提供期間以外の事由により変動するもの	による給与
第七項	第一項第二号ロ及びハ	第一項第二号ロ
<sup>suppl-4291-4/art-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 34 of the New Corporation Tax Act to remuneration for which a resolution on its payment (or, if no such resolution is adopted, its payment) is made during the period from the Effective Date to September 30, 2017, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1), item (ii)	or share options, or	or
or specified share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options) pertaining to monetary claims of a fixed amount, are to be delivered	pertaining to monetary claims of a fixed amount, are to be delivered
the shares "若しくは" (or, joining a smaller group of alternatives)	the shares "又は" (or, joining the larger group of alternatives)
as prescribed in Article 54, paragraph (1)	as prescribed in that paragraph
or in succeeding share options as prescribed in Article 54-2, paragraph (1) pertaining to the share options or the specified share options, and,	and,
shares or share options	shares
(b) In the case of delivering shares: That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item).
(c) In the case of delivering share options: That the share options are share options through whose exercise shares with a market price are delivered (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified share options" in the following item).	(b) In the case of delivering shares (excluding specified restricted shares and succeeding restricted shares as prescribed in Article 54, paragraph (1)): That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item).
Paragraph (1), item (iii)	qualified shares or qualified share options	qualified shares
Paragraph (1), item (iii), (a)	or the number of shares or share options to be delivered, or the number of share options to be delivered that are to be acquired without consideration or extinguished	or the number of shares to be delivered
Paragraph (1), item (iii), (a), (1)	shares or share options	shares
Paragraph (5)	in shares or share options, and remuneration in specified restricted shares or succeeding restricted shares as prescribed in Article 54, paragraph (1) or in specified share options or succeeding share options as prescribed in Article 54-2, paragraph (1) in which the number of shares or share options to be acquired without consideration or extinguished varies due to grounds other than the period of provision of services	in shares
Paragraph (7)	paragraph (1), item (ii), (b) and (c)	paragraph (1), item (ii), (b)
<sup>machine translation, not official</sup>

### 第十五条（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on the Business Year for Vesting Expenses in Exchange for Restricted Shares
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第五十四条及び第五十四条の二の規定は、法人が平成二十九年十月一日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする十月新法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月新法人税法第五十四条の二第一項に規定する特定新株予約権及び当該特定新株予約権に係る同項に規定する承継新株予約権について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正前の法人税法（以下この条において「十月旧法人税法」という。）第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月旧法人税法第五十四条の二第一項に規定する新株予約権及び当該新株予約権に係る同項に規定する承継新株予約権については、なお従前の例による。
<sup>suppl-4291-4/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Articles 54 and 54-2 of the Corporation Tax Act as Amended for October apply to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to specified share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding share options prescribed in that paragraph pertaining to those specified share options, for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after October 1, 2017, and with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" in this Article) and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act Before the October Changes and succeeding share options prescribed in that paragraph pertaining to those share options, for which a corporation adopted a resolution on their delivery (or, if no such resolution was adopted, made their delivery) before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条の二第一項の規定は、法人が施行日以後に他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用事業年度前の各事業年度において生じた同項に規定する欠損金額について適用し、法人が施行日前に他の者との間に当該他の者による旧法人税法第五十七条の二第一項に規定する特定支配関係を有することとなった場合における同項に規定する適用事業年度前の各事業年度において生じた同項に規定する欠損金額については、なお従前の例による。
<sup>suppl-4291-4/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57-2, paragraph (1) of the New Corporation Tax Act apply to a net operating loss prescribed in that paragraph that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a net operating loss prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc. from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十条の三第一項の規定は、法人の同項に規定する特定支配日が施行日以後である場合における同項に規定する特定資産の同項に規定する譲渡等損失額について適用し、法人の旧法人税法第六十条の三第一項に規定する特定支配日が施行日前であった場合における同項に規定する特定資産の同項に規定する譲渡等損失額については、なお従前の例による。
<sup>suppl-4291-4/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 60-3, paragraph (1) of the New Corporation Tax Act apply to the loss on the transfer, etc. prescribed in that paragraph of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph falls on or after the Effective Date, and with regard to the loss on the transfer, etc. prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph fell before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十八条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. Pertaining to Specified Assets from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の七の規定は、法人が施行日以後に同条第一項に規定する支配関係法人との間に支配関係があることとなる場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額について適用し、法人が施行日前に旧法人税法第六十二条の七第一項に規定する支配関係法人との間に支配関係があることとなった場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額については、なお従前の例による。
<sup>suppl-4291-4/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-7 of the New Corporation Tax Act apply to the net operating loss on the transfer of specified assets prescribed in paragraph (1) of that Article of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation comes, on or after the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, and with regard to the net operating loss on the transfer of specified assets prescribed in Article 62-7, paragraph (1) of the Former Corporation Tax Act of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation came, before the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十九条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の八第四項及び第七項の規定は、施行日以後に行われる同条第一項に規定する非適格合併等について適用し、施行日前に行われた旧法人税法第六十二条の八第一項に規定する非適格合併等については、なお従前の例による。
<sup>suppl-4291-4/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-8, paragraphs (4) and (7) of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in paragraph (1) of that Article carried out on or after the Effective Date, and with regard to a non-qualified merger, etc. prescribed in Article 62-8, paragraph (1) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十条（内国法人の中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns of Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第七十一条第五項の規定は、平成二十九年十月一日以後に納税義務が成立する中間申告書に係る法人税について適用する。
<sup>suppl-4291-4/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 71, paragraph (5) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to an interim return for which the tax liability is established on or after October 1, 2017.
<sup>machine translation, not official</sup>

### 第二十一条（内国法人の確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Extension of the Due Date for Filing a Final Return of a Domestic Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前にされた旧法人税法第七十五条の二第一項の申請であって、この法律の施行の際、同項の提出期限の延長又は同条第六項において準用する旧法人税法第七十五条第三項の却下の処分がされていないものについての処分については、なお従前の例による。
<sup>suppl-4291-4/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a disposition on an application under Article 75-2, paragraph (1) of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (6) of that Article has been made, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前にされた旧法人税法第七十五条の二第一項の指定（施行日以後に前項の規定によりなお従前の例によりされた同条第一項の指定を含む。）は、新法人税法第七十五条の二第一項第二号の指定とみなす。
<sup>suppl-4291-4/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act made before the Effective Date (including a designation under paragraph (1) of that Article made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 75-2, paragraph (1), item (ii) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第二十二条（内国法人の欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refunds Based on Carryback of Losses of Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前一年以内に終了した事業年度の所得に対する法人税につき確定申告書を施行日前に提出した内国法人の当該事業年度については、新法人税法第八十条第五項中「当該確定申告書」とあるのは「当該確定申告書の提出と同時」と、「当該各事業年度に係る確定申告書又は当該中間期間（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の中間申告書（第五項に規定する仮決算の中間申告書をいう。以下この項及び第三項において同じ。）」とあるのは「平成二十九年四月三十日まで」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額」とあるのは「当該欠損金額」とあるのは「当該災害損失欠損金額」と、「及び第三項において同じ。）に係る事業年度又は中間期間」とあるのは「において同じ。）」と、「確定申告書又は仮決算の中間申告書」とあるのは「確定申告書」と、「場合（中間期間において生じた災害損失欠損金額について同項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」とあるのは「場合」として、同条（同項に係る部分に限る。）の規定を適用する。
<sup>suppl-4291-4/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the business year of a domestic corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 80 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the Final Return'" to be replaced with "'simultaneously with the filing of the Final Return'", the phrase "'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss" to be replaced with "the net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", the phrase "the Final Return or interim return based on provisional accounts" to be replaced with "the Final Return", and the phrase "where it has filed a Final Return (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'".
<sup>machine translation, not official</sup>

### 第二十三条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of a Carryover of Consolidated Losses for a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十第一項の規定は、連結親法人が施行日以後に他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額について適用し、連結親法人が施行日前に他の者との間に当該他の者による旧法人税法第八十一条の十第一項に規定する特定支配関係を有することとなった場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額については、なお従前の例による。
<sup>suppl-4291-4/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-10, paragraph (1) of the New Corporation Tax Act apply to a consolidated net operating loss prescribed in that paragraph that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a consolidated net operating loss prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十四条（連結中間申告に関する経過措置） — Transitional Measures Concerning Consolidated Interim Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第八十一条の十九第八項の規定は、平成二十九年十月一日以後に納税義務が成立する連結中間申告書に係る法人税について適用する。
<sup>suppl-4291-4/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-19, paragraph (8) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to a consolidated interim return for which the tax liability is established on or after October 1, 2017.
<sup>machine translation, not official</sup>

### 第二十五条（連結確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Extension of the Due Date for Filing a Consolidated Final Return
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前にされた旧法人税法第八十一条の二十四第一項の申請であって、この法律の施行の際、同項の提出期限の延長又は同条第三項において準用する旧法人税法第七十五条第三項の却下の処分がされていないものについての処分については、なお従前の例による。
<sup>suppl-4291-4/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a disposition on an application under Article 81-24, paragraph (1) of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (3) of that Article has been made, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前にされた旧法人税法第八十一条の二十四第一項の指定（施行日以後に前項の規定によりなお従前の例によりされた同条第一項の指定を含む。）は、新法人税法第八十一条の二十四第一項第二号の指定とみなす。
<sup>suppl-4291-4/art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A designation under Article 81-24, paragraph (1) of the Former Corporation Tax Act made before the Effective Date (including a designation under paragraph (1) of that Article made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 81-24, paragraph (1), item (ii) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第二十六条（連結欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refunds Based on Carryback of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前一年以内に終了した連結事業年度の連結所得に対する法人税につき連結確定申告書を施行日前に提出した連結親法人の当該連結事業年度については、新法人税法第八十一条の三十一第五項中「当該連結確定申告書」とあるのは「当該連結確定申告書の提出と同時」と、「当該各連結事業年度に係る連結確定申告書又は当該中間期間（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の連結中間申告書（第五項に規定する仮決算の連結中間申告書をいう。第三項において同じ。）」とあるのは「平成二十九年四月三十日まで」と、「連結欠損金額に係る連結事業年度」とあるのは「災害損失欠損金額」とあるのは「当該連結欠損金額」とあるのは「当該災害損失欠損金額」と、「及び第三項において同じ。）に係る連結事業年度又は中間期間」とあるのは「において同じ。）」と、「場合（中間期間において生じた災害損失欠損金額について同項の規定の適用を受ける場合には、当該中間期間に係る仮決算の連結中間申告書を提出した場合）」とあるのは「場合」として、同条（同項に係る部分に限る。）の規定を適用する。
<sup>suppl-4291-4/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the consolidated business year of a consolidated parent corporation that, before the Effective Date, filed a consolidated Final Return concerning corporation tax on consolidated income for a consolidated business year that ended within one year before the Effective Date, the provisions of Article 81-31 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the consolidated Final Return'" to be replaced with "'simultaneously with the filing of the consolidated Final Return'", the phrase "'the consolidated Final Return for each consolidated business year or the consolidated interim return based on provisional accounts (meaning the consolidated interim return based on provisional accounts prescribed in paragraph (5); the same applies in paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the consolidated business year pertaining to the consolidated net operating loss' with 'the consolidated business year or interim period pertaining to the disaster net operating loss" to be replaced with "the consolidated net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", and the phrase "where it has been filed (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where the consolidated interim return based on provisional accounts for the interim period concerned has been filed)'" to be replaced with "where it has been filed'".
<sup>machine translation, not official</sup>

### 第二十七条（外国法人の中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns of Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  十月新法人税法第百四十四条の三第五項の規定は、平成二十九年十月一日以後に納税義務が成立する中間申告書に係る法人税について適用する。
<sup>suppl-4291-4/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 144-3, paragraph (5) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to an interim return for which the tax liability is established on or after October 1, 2017.
<sup>machine translation, not official</sup>

### 第二十八条（外国法人の確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Extension of the Due Date for Filing a Final Return of a Foreign Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前にされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の申請であって、この法律の施行の際、同項の提出期限の延長又は同条第六項において準用する旧法人税法第七十五条第三項の却下の処分がされていないものについての処分については、なお従前の例による。
<sup>suppl-4291-4/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a disposition on an application under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (6) of that Article has been made, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前にされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の指定（施行日以後に前項の規定によりなお従前の例によりされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の指定を含む。）は、新法人税法第百四十四条の八において準用する新法人税法第七十五条の二第一項第二号の指定とみなす。
<sup>suppl-4291-4/art-28/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made before the Effective Date (including a designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 75-2, paragraph (1), item (ii) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第二十九条（外国法人の欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refunds Based on Carryback of Losses of Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前一年以内に終了した事業年度の所得に対する法人税につき確定申告書を施行日前に提出した外国法人の当該事業年度については、新法人税法第百四十四条の十三第十一項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間（第十一項に規定する中間期間をいう。以下第八項までにおいて同じ。）に係る仮決算の中間申告書（第十一項に規定する仮決算の中間申告書をいう。以下第八項までにおいて同じ。）」とあるのは「当該確定申告書の提出と同時」とあるのは「平成二十九年四月三十日まで」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額（第十一項」とあるのは「当該欠損金額に」とあるのは「当該災害損失欠損金額（第十一項」と、「同じ。）に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「同じ。）に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「当該欠損金額に」とあるのは「当該災害損失欠損金額に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間に係る仮決算の中間申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「当該確定申告書の提出と同時」とあるのは「平成二十九年四月三十日まで」と、「当該欠損金額に」とあるのは「当該災害損失欠損金額に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「及び第七項」とあるのは「から第八項までの規定」と、「場合（中間期間において生じた災害損失欠損金額について第一項（同号に係る部分に限る。）の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」とあるのは「場合」と、「、第八項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について第二項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と読み替える」とあるのは「読み替える」として、同条（同項に係る部分に限る。）の規定を適用する。
<sup>suppl-4291-4/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the business year of a foreign corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 144-13 of the New Corporation Tax Act (limited to the part concerning paragraph (11) of that Article) apply by deeming, in paragraph (11) of that Article, the phrase "the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (11); hereinafter the same applies through paragraph (8)) for the interim period concerned (meaning the interim period prescribed in paragraph (11); hereinafter the same applies through paragraph (8))'" to be replaced with "the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017'", the phrase "in item (i) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)" to be replaced with "in item (i) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)", the phrase "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in item (ii) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in item (ii) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraph (2), the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts for the interim period concerned', the phrase 'the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in paragraph (2), the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017', the phrase 'the net operating loss' with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraphs (6) and (7)" to be replaced with "in the provisions of paragraphs (6) through (8)", the phrase "where it has filed a Final Return (or, where the provisions of paragraph (1) (limited to the part concerning that item) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'", and the phrase "where it has filed a Final Return', and in paragraph (8), the phrase 'consecutively in a Blue Return' is deemed to be replaced with 'consecutively', and the phrase 'where it has filed a Final Return in a Blue Return (excluding a return filed after the due date) by the due date for filing it (including, where the district director finds that there are unavoidable circumstances, the case where it has filed a Final Return in a Blue Return for that business year showing a loss after the due date for filing it)' with 'where it has filed a Final Return (or, where the provisions of paragraph (2) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'".
<sup>machine translation, not official</sup>

### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-140 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4291-4/art-140/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十一条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-141 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4291-4/art-141/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成二九年六月二三日法律第七四号
<sup>suppl-4291-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-74/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成三十年四月一日から施行する。
<sup>suppl-4291-74/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2018.
<sup>machine translation, not official</sup>

## 附　則 平成三〇年三月三一日法律第七号
<sup>suppl-4301-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4301-7/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成三十一年一月一日
  <sup>suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2019;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の十九の改正規定、同法第六十九条の改正規定、同法第百三十九条の改正規定、同法第百四十四条の二第五項の改正規定、同法第百四十四条の六第一項ただし書の改正規定及び同法第百四十九条第一項ただし書の改正規定並びに附則第二十一条、第二十九条及び第三十八条の規定
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 2, item (xii)-19, Article 69, Article 139, Article 144-2, paragraph (5), the proviso to Article 144-6, paragraph (1) and the proviso to Article 149, paragraph (1) of the Corporation Tax Act in Article 2, and the provisions of Articles 21, 29 and 38 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成三十一年四月一日
  <sup>suppl-4301-7/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2019;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第四条の三第十二項の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 4-3, paragraph (12) of the Corporation Tax Act in Article 2;
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和二年一月一日
  <sup>suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2020;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法の目次の改正規定（「第四十一条」を「第四十一条の二」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分に限る。）、同法第二編第一章第一節第四款第五目中第四十一条の次に一条を加える改正規定、同法第六十七条第三項の改正規定、同法第六十八条第一項の改正規定、同法第六十九条の次に一条を加える改正規定、同法第七十条の二の改正規定、同法第七十二条第三項の改正規定（「。）中」の下に「「確定した決算」とあるのは「決算」と、」を加え、「、「確定した決算」とあるのは「決算」と」を削る部分を除く。）、同法第八十条第一項の改正規定、同法第八十一条の三第一項の改正規定、同編第一章の二第一節第三款第五目中第八十一条の八の次に一条を加える改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十四第一項の改正規定、同法第八十一条の十五の次に一条を加える改正規定、同法第八十一条の十七の改正規定、同法第八十一条の十八第一項の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第一項の改正規定、同法第百四十二条第二項の改正規定、同法第百四十二条の六の次に一条を加える改正規定、同法第百四十四条の改正規定、同法第百四十四条の二第一項の改正規定、同法第三編第二章第二節中同条の次に二条を加える改正規定及び同法第百四十四条の四第四項第一号の改正規定並びに附則第二十三条、第三十条、第三十四条、第三十五条、第三十九条及び第四十条の規定
    <sup>suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending the table of contents of the Corporation Tax Act in Article 2 (limited to the part replacing "Article 41" with "Article 41-2", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions adding one Article after Article 41 in Part II, Chapter I, Section 1, Subsection 4, Division 5 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions adding one Article after Article 69 of that Act, the provisions amending Article 70-2 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part adding "the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'," after ".) in" and deleting ", the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'"), the provisions amending Article 80, paragraph (1) of that Act, the provisions amending Article 81-3, paragraph (1) of that Act, the provisions adding one Article after Article 81-8 in Chapter I-2, Section 1, Subsection 3, Division 5 of that Part, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-14, paragraph (1) of that Act, the provisions adding one Article after Article 81-15 of that Act, the provisions amending Article 81-17 of that Act, the provisions amending Article 81-18, paragraph (1) of that Act, the provisions amending Article 81-20, paragraph (3) of that Act, the provisions amending Article 81-31, paragraph (1) of that Act, the provisions amending Article 142, paragraph (2) of that Act, the provisions adding one Article after Article 142-6 of that Act, the provisions amending Article 144 of that Act, the provisions amending Article 144-2, paragraph (1) of that Act, the provisions adding two Articles after that Article in Part III, Chapter II, Section 2 of that Act and the provisions amending Article 144-4, paragraph (4), item (i) of that Act, and the provisions of Articles 23, 30, 34, 35, 39 and 40 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和二年四月一日
  <sup>suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法の目次の改正規定（「第一目　受取配当等（第二十三条―第二十四条）」を「／第一目　収益の額（第二十二条の二）／第一目の二　受取配当等（第二十三条―第二十四条）／」に、「第四十一条」を「第四十一条の二」に、「引当金」を「貸倒引当金」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分を除く。）、同法第三条の改正規定、同法第二編第一章第三節第二款の次に一款を加える改正規定、同編第一章の二第三節第二款の次に一款を加える改正規定及び同法第八十一条の二十五（見出しを含む。）の改正規定並びに附則第三十一条、第三十六条及び第三十七条の規定
    <sup>suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending the table of contents of the Corporation Tax Act in Article 2 (excluding the part replacing "Division 1 Dividends Received, etc. (Articles 23 to 24)" with "/Division 1 Amount of Proceeds (Article 22-2)/Division 1-2 Dividends Received, etc. (Articles 23 to 24)/", "Article 41" with "Article 41-2" and "Reserves" with "Bad Debt Reserves", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions amending Article 3 of that Act, the provisions adding one Subsection after Part II, Chapter I, Section 3, Subsection 2 of that Act, the provisions adding one Subsection after Chapter I-2, Section 3, Subsection 2 of that Part and the provisions amending Article 81-25 of that Act (including its caption), and the provisions of Articles 31, 36 and 37 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **八及び九**  略
  <sup>suppl-4301-7/art-1/par-1/item-8-to-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 23 of 2018) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第五十条第一項第一号の改正規定及び附則第二十四条の規定
    <sup>suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 50, paragraph (1), item (i) of the Corporation Tax Act in Article 2, and the provisions of Article 24 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **十一**  略
  <sup>suppl-4301-7/art-1/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2.
    <sup>machine translation, not official</sup>

### 第十九条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度の所得に対する法人税及び連結法人の施行日以後に終了する連結事業年度の連結所得に対する法人税について適用し、法人の施行日前に終了した事業年度の所得に対する法人税及び連結法人の施行日前に終了した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4301-7/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies hereinafter) that end on or after the Effective Date and to corporation tax on consolidated income for consolidated business years of consolidated corporations that end on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date and corporation tax on consolidated income for consolidated business years of consolidated corporations that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の八、第十二号の十一、第十二号の十四及び第十二号の十六から第十二号の十八までの規定は、施行日以後に行われる合併、分割、現物出資、株式交換等及び株式移転について適用し、施行日前に行われた合併、分割、現物出資、株式交換等及び株式移転については、なお従前の例による。
<sup>suppl-4301-7/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-16 through (xii)-18 of the New Corporation Tax Act apply to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out on or after the Effective Date, and with regard to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十一条（外国法人に係る恒久的施設の定義に関する経過措置） — Transitional Measures Concerning the Definition of Permanent Establishment Pertaining to Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の十九の規定は、外国法人の平成三十一年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4301-7/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply to corporation tax on income for business years of foreign corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of foreign corporations that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合における旧恒久的施設を有していた外国法人（平成三十年十二月三十一日において第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の十九に規定する恒久的施設（以下この項において「旧恒久的施設」という。）を有していた外国法人であって、新法人税法第二条第十二号の十九に規定する恒久的施設（以下この項及び次項において「新恒久的施設」という。）に該当するものを有していなかったものをいう。）又は旧恒久的施設を有していなかった外国法人（同日において旧恒久的施設を有していなかった外国法人であって、新恒久的施設に該当するものを有していたものをいう。次項において同じ。）に係る法人税法、地方法人税法及び租税特別措置法の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
法人税法第十条の三第三項	恒久的施設を有する外国法人	旧恒久的施設を有していた外国法人（所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人をいう。以下同じ。）
当該	当該旧恒久的施設を有していた
なる日	なる日の前日
法人税法第十条の三第四項	有しない外国法人	有しない外国法人（旧恒久的施設を有していなかつた外国法人（改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人をいう。以下同じ。）を含む。以下この項において同じ。）
おいて恒久的施設	おいて改正法第二条の規定による改正前の法人税法第二条第十二号の十九（定義）に規定する恒久的施設（以下「旧恒久的施設」という。）
当該外国法人	当該恒久的施設を有しない外国法人
法人税法第十四条第一項第二十三号	恒久的施設を有しない	旧恒久的施設を有していなかつた
法人税法第十四条第一項第二十四号	恒久的施設を有する	旧恒久的施設を有していた
なつた日まで	なつた日の前日まで
の翌日から	から
法人税法第百四十二条の八第一項	恒久的施設を有する	旧恒久的施設を有していた
恒久的施設の	旧恒久的施設の
日の	日の前日の
恒久的施設に	旧恒久的施設に
、当該	、当該旧恒久的施設を有していた
法人税法第百四十四条の三第一項	恒久的施設を有する外国法人である	旧恒久的施設を有していた外国法人である
（恒久的施設	（旧恒久的施設
法人税法第百四十四条の六第一項	恒久的施設を有する	旧恒久的施設を有していた
（当該	（当該旧恒久的施設を有していた
法人税法第百四十四条の七及び第百四十四条の八	恒久的施設を有する	旧恒久的施設を有していた
法人税法第百四十九条第一項	恒久的施設を有しない外国法人である普通法人が恒久的施設	旧恒久的施設を有していなかつた外国法人である普通法人が恒久的施設
地方法人税法第十九条第三項	恒久的施設を有する外国法人	所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人
租税特別措置法第六十八条の三の四第三項	恒久的施設を有する外国法人	所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人
当該	当該旧恒久的施設を有していた
なる日	なる日の前日
租税特別措置法第六十八条の三の四第四項	有しない外国法人	有しない外国法人（改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人を含む。以下この項において同じ。）
おいて	おいて改正法第二条の規定による改正前の法人税法第二条第十二号の十九に規定する
当該	当該恒久的施設を有しない
<sup>suppl-4301-7/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of the Corporation Tax Act, the Local Corporation Tax Act and the Act on Special Measures Concerning Taxation to a foreign corporation that had a former permanent establishment (meaning a foreign corporation that had, as of December 31, 2018, a permanent establishment prescribed in Article 2, item (xii)-19 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "former permanent establishment" in this paragraph) and that did not have anything that falls under a permanent establishment prescribed in Article 2, item (xii)-19 of the New Corporation Tax Act (hereinafter referred to as a "new permanent establishment" in this paragraph and the following paragraph)) or to a foreign corporation that had no former permanent establishment (meaning a foreign corporation that did not have a former permanent establishment as of that date and that had anything that falls under a new permanent establishment; the same applies in the following paragraph) in the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of the preceding paragraph, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table.
Article 10-3, paragraph (3) of the Corporation Tax Act	foreign corporation that has a permanent establishment	foreign corporation that had a former permanent establishment (meaning a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning the Definition of Permanent Establishment Pertaining to Foreign Corporations) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act"); the same applies hereinafter)
that foreign corporation	that foreign corporation that had a former permanent establishment
the day on which it comes to have no permanent establishment	the day preceding the day on which it comes to have no permanent establishment
Article 10-3, paragraph (4) of the Corporation Tax Act	foreign corporation that has no permanent establishment	foreign corporation that has no permanent establishment (including a foreign corporation that had no former permanent establishment (meaning a foreign corporation that had no former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter); the same applies hereinafter in this paragraph)
had a permanent establishment in	had a permanent establishment prescribed in Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as a "former permanent establishment") in
that foreign corporation	that foreign corporation that has no permanent establishment
Article 14, paragraph (1), item (xxiii) of the Corporation Tax Act	that has no permanent establishment	that had no former permanent establishment
Article 14, paragraph (1), item (xxiv) of the Corporation Tax Act	that has a permanent establishment	that had a former permanent establishment
until the day on which it came to	until the day preceding the day on which it came to
from the day following the day	from the day
Article 142-8, paragraph (1) of the Corporation Tax Act	that has a permanent establishment	that had a former permanent establishment
of the permanent establishment	of the former permanent establishment
of the day	of the day preceding the day
to the permanent establishment	to the former permanent establishment
, that foreign corporation	, that foreign corporation that had a former permanent establishment
Article 144-3, paragraph (1) of the Corporation Tax Act	is a foreign corporation that has a permanent establishment	is a foreign corporation that had a former permanent establishment
(permanent establishment	(former permanent establishment
Article 144-6, paragraph (1) of the Corporation Tax Act	that has a permanent establishment	that had a former permanent establishment
(that foreign corporation	(that foreign corporation that had a former permanent establishment
Articles 144-7 and 144-8 of the Corporation Tax Act	that has a permanent establishment	that had a former permanent establishment
Article 149, paragraph (1) of the Corporation Tax Act	an ordinary corporation that is a foreign corporation that has no permanent establishment comes to have a permanent establishment	an ordinary corporation that is a foreign corporation that had no former permanent establishment comes to have a permanent establishment
Article 19, paragraph (3) of the Local Corporation Tax Act	foreign corporation that has a permanent establishment	foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)
Article 68-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation	foreign corporation that has a permanent establishment	foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act")
that foreign corporation	that foreign corporation that had a former permanent establishment
the day on which it comes to have no permanent establishment	the day preceding the day on which it comes to have no permanent establishment
Article 68-3-4, paragraph (4) of the Act on Special Measures Concerning Taxation	foreign corporation that has no permanent establishment	foreign corporation that has no permanent establishment (including a foreign corporation that had no former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph)
had a permanent establishment in	had a permanent establishment prescribed in Article 2, item (xii)-19 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act in
that foreign corporation	that foreign corporation that has no permanent establishment
<sup>machine translation, not official</sup>

**第三項**  第一項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合において、旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなったときにおける当該旧恒久的施設を有していなかった外国法人の同日前に発行した割引債（租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債をいう。以下この項において同じ。）の償還差益（租税特別措置法第六十七条の十七第四項に規定する償還差益をいう。以下この項において同じ。）のうち、当該新恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、租税特別措置法第六十七条の十七第四項の規定により法人税法第百三十八条第一項第二号に掲げる国内源泉所得とみなされる割引債の償還差益に該当しないものとみなして、同法その他法人税に関する法令の規定を適用する。
<sup>suppl-4301-7/art-21/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of paragraph (1), when a foreign corporation that had no former permanent establishment has come to have a new permanent establishment on January 1, 2019, with regard to the portion of the redemption gains (meaning redemption gains prescribed in Article 67-17, paragraph (4) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on discount bonds (meaning discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) issued before that date by that foreign corporation that had no former permanent establishment which is specified by Cabinet Order as pertaining to the business conducted through that new permanent establishment, the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax apply by deeming that portion not to fall under the redemption gains on discount bonds that are deemed to be domestic source income listed in Article 138, paragraph (1), item (ii) of the Corporation Tax Act pursuant to the provisions of Article 67-17, paragraph (4) of the Act on Special Measures Concerning Taxation.
<sup>machine translation, not official</sup>

**第四項**  前二項に定めるもののほか、第一項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合における法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4301-7/art-21/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax in the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第二十二条（配当等の額とみなす金額に関する経過措置） — Transitional Measures Concerning Amounts Deemed to Be the Amount of Dividends or Similar Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十四条第三項の規定は、施行日以後に行われる合併及び分割型分割について適用する。
<sup>suppl-4301-7/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 24, paragraph (3) of the New Corporation Tax Act apply to mergers and company splits by split-off carried out on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十三条（分配時調整外国税相当額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of the Amount Equivalent to the Foreign Tax Adjusted at Distribution from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第四十一条の二の規定は、内国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る所得税の額に係る新法人税法第六十九条の二第一項に規定する分配時調整外国税相当額について適用する。
<sup>suppl-4301-7/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 41-2 of the New Corporation Tax Act apply to the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 69-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a domestic corporation receives on or after January 1, 2020.
<sup>machine translation, not official</sup>

### 第二十四条（交換により取得した資産の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十条第一項の規定は、法人が附則第一条第十号に定める日以後に行う同項の交換について適用し、法人が同日前に行った旧法人税法第五十条第一項の交換については、なお従前の例による。
<sup>suppl-4301-7/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 50, paragraph (1) of the New Corporation Tax Act apply to exchanges referred to in that paragraph that a corporation carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and with regard to exchanges referred to in Article 50, paragraph (1) of the Former Corporation Tax Act that a corporation carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十五条（法人の返品調整引当金に関する経過措置） — Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行の際現に旧法人税法第五十三条第一項に規定する対象事業（以下この項及び第四項において「対象事業」という。）を営む法人（この法律の施行の際現に営まれている対象事業につき施行日以後に移転を受ける法人を含む。以下この項及び第四項において「経過措置法人」という。）の施行日以後に終了する事業年度（令和十二年三月三十一日以前に開始する事業年度に限る。）の所得の金額（経過措置法人以外の法人で施行日の属する事業年度の施行日前の期間内に対象事業を移転する同条第四項に規定する適格分割等を行ったものの当該事業年度の所得の金額を含む。）の計算については、同条（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。次項から第四項までにおいて同じ。）の規定は、なおその効力を有する。この場合において、旧法人税法第五十三条第一項中「政令で定めるところにより計算した金額」とあるのは、令和三年四月一日から令和四年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の九に相当する金額」と、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の八に相当する金額」と、同年四月一日から令和六年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の七に相当する金額」と、同年四月一日から令和七年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の六に相当する金額」と、同年四月一日から令和八年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の五に相当する金額」と、同年四月一日から令和九年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の四に相当する金額」と、同年四月一日から令和十年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の三に相当する金額」と、同年四月一日から令和十一年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の二に相当する金額」と、同年四月一日から令和十二年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の一に相当する金額」と、同条第九項中「第十条の三第一項（課税所得の範囲の変更等）に規定する特定普通法人等」とあるのは「普通法人又は協同組合等」と、「当該特定普通法人等」とあるのは「当該普通法人又は協同組合等」とする。
<sup>suppl-4301-7/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of income (including the amount of income for the business year containing the Effective Date of a corporation other than a corporation under the transitional measures that has carried out a qualified company split, etc. prescribed in paragraph (4) of that Article that transfers a covered business within the period of that business year before the Effective Date) for a business year (limited to a business year that begins on or before March 31, 2030) that ends on or after the Effective Date of a corporation that, at the time this Act comes into effect, is actually engaged in a covered business prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act (hereinafter referred to as a "covered business" in this paragraph and paragraph (4)) (including a corporation that receives, on or after the Effective Date, a transfer of a covered business actually being conducted at the time this Act comes into effect; hereinafter referred to as a "corporation under the transitional measures" in this paragraph and paragraph (4)), the provisions of that Article (including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; the same applies in the following paragraph through paragraph (4)) remain in force. In this case, in Article 53, paragraph (1) of the Former Corporation Tax Act, the phrase "the amount calculated as specified by Cabinet Order" is deemed to be replaced with "the amount equivalent to nine-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2021 to March 31, 2022, with "the amount equivalent to eight-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2022 to March 31, 2023, with "the amount equivalent to seven-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2023 to March 31, 2024, with "the amount equivalent to six-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2024 to March 31, 2025, with "the amount equivalent to five-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2025 to March 31, 2026, with "the amount equivalent to four-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2026 to March 31, 2027, with "the amount equivalent to three-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2027 to March 31, 2028, with "the amount equivalent to two-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2028 to March 31, 2029, and with "the amount equivalent to one-tenth of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2029 to March 31, 2030, and in paragraph (9) of that Article, the phrase "specified ordinary corporation, etc. prescribed in Article 10-3, paragraph (1) (Changes in Scope of Taxable Income, etc.)" is deemed to be replaced with "ordinary corporation or cooperative, etc." and the phrase "that specified ordinary corporation, etc." with "that ordinary corporation or cooperative, etc.".
<sup>machine translation, not official</sup>

**第二項**  前項の規定によりなおその効力を有するものとされる旧法人税法第五十三条第一項の規定により法人の令和十二年四月一日以後最初に開始する事業年度の前事業年度の所得の金額の計算上損金の額に算入された同項に規定する返品調整引当金勘定の金額は、当該最初に開始する事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4301-7/art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, when calculating the amount of income for the previous business year of the business year of a corporation that first begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year that first begins.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定によりなおその効力を有するものとされる旧法人税法第五十三条第六項に規定する合併法人等の令和十二年四月一日以後に開始する事業年度において当該合併法人等が同項の規定により引継ぎを受けた返品調整引当金勘定の金額又は同条第四項に規定する期中返品調整引当金勘定の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4301-7/art-25/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount in the returned goods adjustment reserve account that a merging corporation, etc. prescribed in Article 53, paragraph (6) of the Former Corporation Tax Act, as that paragraph remains in force pursuant to the provisions of paragraph (1), has taken over pursuant to the provisions of that paragraph, or the amount in the interim returned goods adjustment reserve account prescribed in paragraph (4) of that Article, in a business year of that merging corporation, etc. that begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year.
<sup>machine translation, not official</sup>

**第四項**  旧法人税法第五十三条第一項の規定により施行日前に対象事業を営んでいた法人（経過措置法人を除く。）の施行日の属する事業年度の前事業年度の所得の金額の計算上損金の額に算入された同項に規定する返品調整引当金勘定の金額その他これに準ずるものとして政令で定める金額は、施行日の属する事業年度の所得の金額の計算上、益金の額に算入する。
<sup>suppl-4301-7/art-25/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph when calculating the amount of income for the previous business year of the business year containing the Effective Date of a corporation (excluding a corporation under the transitional measures) that was engaged in a covered business before the Effective Date, and any other amount specified by Cabinet Order as being equivalent thereto, is included in the amount of gross profit when calculating the amount of income for the business year containing the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4301-7/art-25/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第二十六条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の二第二項及び第九項の規定は、施行日以後に行われる合併及び株式交換について適用し、施行日前に行われた合併及び株式交換については、なお従前の例による。
<sup>suppl-4301-7/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraphs (2) and (9) of the New Corporation Tax Act apply to mergers and share exchanges carried out on or after the Effective Date, and with regard to mergers and share exchanges carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十七条（合併及び分割による資産等の時価による譲渡に関する経過措置） — Transitional Measures Concerning Transfer of Assets at Fair Value as a Result of Merger and Company Split
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条第一項の規定は、施行日以後に行われる合併及び分割について適用し、施行日前に行われた合併及び分割については、なお従前の例による。
<sup>suppl-4301-7/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62, paragraph (1) of the New Corporation Tax Act apply to mergers and company splits carried out on or after the Effective Date, and with regard to mergers and company splits carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十八条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前に旧法人税法第六十三条第六項に規定する長期割賦販売等（以下この条において「長期割賦販売等」という。）に該当する旧法人税法第六十三条第一項に規定する資産の販売等（法人税法第六十三条第一項に規定するリース譲渡を除く。以下この条において「特定資産の販売等」という。）を行った法人（施行日前に行われた長期割賦販売等に該当する特定資産の販売等に係る契約の移転を受けた法人を含む。）の施行日以後に終了する事業年度（令和五年三月三十一日以前に開始する事業年度に限る。次項第一号において「経過措置事業年度」という。）の所得の金額の計算については、旧法人税法第六十三条第一項、第四項から第六項まで及び第九項（特定資産の販売等に係る部分に限るものとし、旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。）の規定は、なおその効力を有する。この場合において、旧法人税法第六十三条第四項中「連結事業年度」とあるのは「連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。）」と、「連結所得」とあるのは「連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。）」と、同条第五項中「第六十一条の十三第一項」とあるのは「第六十一条の十一第一項」とする。
<sup>suppl-4301-7/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of income for a business year (limited to a business year that begins on or before March 31, 2023; referred to as a "business year under the transitional measures" in item (i) of the following paragraph) that ends on or after the Effective Date of a corporation that carried out, before the Effective Date, a sale, etc. of assets prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act (excluding a lease transfer prescribed in Article 63, paragraph (1) of the Corporation Tax Act; hereinafter referred to as a "specified sale of assets" in this Article) that falls under a long-term installment sale, etc. prescribed in Article 63, paragraph (6) of the Former Corporation Tax Act (hereinafter referred to as a "long-term installment sale, etc." in this Article) (including a corporation that received a transfer of a contract pertaining to a specified sale of assets falling under a long-term installment sale, etc. carried out before the Effective Date), the provisions of Article 63, paragraphs (1), (4) through (6) and (9) of the Former Corporation Tax Act (limited to the portion pertaining to specified sales of assets, and including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act) remain in force. In this case, in Article 63, paragraph (4) of the Former Corporation Tax Act, the phrase "consolidated business year" is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))" and the phrase "consolidated income" with "consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))", and in paragraph (5) of that Article, the phrase "Article 61-13, paragraph (1)" is deemed to be replaced with "Article 61-11, paragraph (1)".
<sup>machine translation, not official</sup>

**第二項**  前項の規定によりなおその効力を有するものとされる旧法人税法（以下この条において「旧効力法人税法」という。）第六十三条第一項本文（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。次項において同じ。）の規定の適用を受ける法人の長期割賦販売等に該当する特定資産の販売等に係る収益の額及び費用の額が次の各号に掲げる場合に該当する場合には、当該収益の額及び費用の額（当該各号に定める事業年度開始の日前に開始した各事業年度の所得の金額又は同日前に開始した各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）の連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四に規定する連結所得をいう。以下この条において同じ。）の金額の計算上益金の額及び損金の額に算入されるものを除く。次項においてそれぞれ「未計上収益額」及び「未計上費用額」という。）は、当該各号に定める事業年度（次項及び第四項において「基準事業年度」という。）の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-4301-7/art-28/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the amount of proceeds and the amount of expenses pertaining to a specified sale of assets falling under a long-term installment sale, etc. of a corporation that is subject to the provisions of the main clause of Article 63, paragraph (1) (including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; the same applies in the following paragraph) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "Former Corporation Tax Act Kept in Force" in this Article) fall under the cases set forth in the following items, that amount of proceeds and amount of expenses (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began before the first day of the business year specified in the respective items or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies hereinafter in this Article) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies hereinafter in this Article) that began before that day; referred to respectively as "unrecognized revenue" and "unrecognized expenses" in the following paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for the business year specified in the respective items (referred to as the "base business year" in the following paragraph and paragraph (4)):
<sup>machine translation, not official</sup>

  **一**  当該特定資産の販売等に係る収益の額及び費用の額につき経過措置事業年度の確定した決算（法人税法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあっては、同法第七十二条第五項第一号に規定する期間）について同法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算）において旧効力法人税法第六十三条第一項に規定する延払基準の方法により経理しなかった場合　その経理しなかった決算に係る事業年度
  <sup>suppl-4301-7/art-28/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  if, with regard to the amount of proceeds and the amount of expenses pertaining to that specified sale of assets, the corporation has not used the method of the deferred payment basis prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force for accounting in the final settlement of accounts for a business year under the transitional measures (in the case of filing an interim return containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act), the settlement of accounts for that period): the business year pertaining to the settlement of accounts in which that method was not used for accounting;
  <sup>machine translation, not official</sup>

  **二**  当該特定資産の販売等に係る収益の額及び費用の額のうち、令和五年三月三十一日以前に開始した各事業年度の所得の金額又は同日以前に開始した各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入されなかったものがある場合　同日後最初に開始する事業年度
  <sup>suppl-4301-7/art-28/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  if any portion of the amount of proceeds and the amount of expenses pertaining to that specified sale of assets has not been included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began on or before March 31, 2023 or the amount of consolidated income for each consolidated business year that began on or before that date: the business year that first begins after that date.
  <sup>machine translation, not official</sup>

**第三項**  旧効力法人税法第六十三条第一項本文の規定の適用を受ける法人の長期割賦販売等に該当する特定資産の販売等に係る収益の額及び費用の額が前項各号に掲げる場合に該当する場合において、当該特定資産の販売等に係る未計上収益額が当該特定資産の販売等に係る未計上費用額を超えるときは、同項の規定にかかわらず、第一号に掲げる金額（解散若しくは事業の全部の廃止若しくは譲渡（適格分割による分割承継法人への譲渡その他の政令で定めるものを除く。）の日の属する事業年度、清算中の事業年度又は被合併法人の合併（適格合併を除く。）の日の前日の属する事業年度、普通法人又は協同組合等が公益法人等に該当することとなる場合におけるその該当することとなる日の前日の属する事業年度及び同号に掲げる金額が第二号に掲げる金額を超える事業年度にあっては、同号に掲げる金額）を、基準事業年度以後の各事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-4301-7/art-28/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If the amount of proceeds and the amount of expenses pertaining to a specified sale of assets falling under a long-term installment sale, etc. of a corporation that is subject to the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force fall under the cases set forth in the items of the preceding paragraph, and the unrecognized revenue pertaining to that specified sale of assets exceeds the unrecognized expenses pertaining to that specified sale of assets, notwithstanding the provisions of that paragraph, the amount set forth in item (i) (for a business year containing the date of dissolution or of discontinuance or transfer of the whole of the business (excluding a transfer to a succeeding corporation in a company split through a qualified company split and any other transfer specified by Cabinet Order), a business year during liquidation or a business year containing the day preceding the date of the merger of an acquired corporation (excluding a qualified merger), a business year containing the day preceding the day on which an ordinary corporation or a cooperative, etc. comes to fall under a public interest corporation, etc. in the case where it so comes to fall, and a business year in which the amount set forth in that item exceeds the amount set forth in item (ii), the amount set forth in item (ii)) is included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year on or after the base business year:
<sup>machine translation, not official</sup>

  **一**  当該未計上収益額及び未計上費用額を百二十で除し、これに当該事業年度の月数を乗じて計算した金額
  <sup>suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount calculated by dividing that unrecognized revenue and unrecognized expenses by 120 and multiplying the result by the number of months in the business year;
  <sup>machine translation, not official</sup>

  **二**  イに掲げる金額からロに掲げる金額を控除した金額
  <sup>suppl-4301-7/art-28/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
  <sup>machine translation, not official</sup>

    **イ**  当該未計上収益額及び未計上費用額
    <sup>suppl-4301-7/art-28/par-3/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    that unrecognized revenue and unrecognized expenses;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる金額のうち当該事業年度前の各事業年度の所得の金額又は当該事業年度前の各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入された金額
    <sup>suppl-4301-7/art-28/par-3/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount, out of the amount set forth in (a), that has been included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year before that business year or the amount of consolidated income for each consolidated business year before that business year.
    <sup>machine translation, not official</sup>

**第四項**  前項の規定は、基準事業年度の確定申告書（基準事業年度の中間申告書で法人税法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載したものを提出する場合には、その中間申告書。次項において同じ。）に前項の規定により益金の額及び損金の額に算入される金額の申告の記載がある場合に限り、適用する。
<sup>suppl-4301-7/art-28/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply only if the Final Return for the base business year (in the case of filing an interim return for the base business year containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act, that interim return; the same applies in the following paragraph) contains a statement of the amounts to be included in the amount of gross profit and the amount of deductible expenses pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第五項**  税務署長は、前項の記載がない確定申告書の提出があった場合においても、その記載がなかったことについてやむを得ない事情があると認めるときは、第三項の規定を適用することができる。
<sup>suppl-4301-7/art-28/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Even in the case where a Final Return without entries for the matters set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (3), when they find any unavoidable grounds for the person's failure to make entries for such matters.
<sup>machine translation, not official</sup>

**第六項**  第三項第一号の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
<sup>suppl-4301-7/art-28/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The number of months referred to in paragraph (3), item (i) is calculated in accordance with the calendar, and any fraction of less than one month is rounded down.
<sup>machine translation, not official</sup>

**第七項**  法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）が時価評価事業年度（同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度（これらの事業年度のうち旧効力法人税法第六十三条第四項の規定の適用を受ける事業年度を除く。）をいう。以下この項において同じ。）において旧効力法人税法第六十三条第一項の規定の適用を受けているときは、その適用を受けている特定資産の販売等に係る収益の額及び費用の額（当該時価評価事業年度前の各事業年度又は各連結事業年度の所得の金額又は連結所得の金額の計算上益金の額及び損金の額に算入されるもの並びに同項の規定により当該時価評価事業年度の所得の金額の計算上益金の額及び損金の額に算入されるものを除く。）は、当該収益の額と費用の額との差額が少額であるものとして政令で定める要件に該当する契約その他政令で定める契約に係るものを除き、当該時価評価事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-4301-7/art-28/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
If a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that falls under the requirement set forth in item (i) of that paragraph) is subject to the provisions of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force in a business year of fair valuation (meaning the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act (excluding any of those business years that is subject to the provisions of Article 63, paragraph (4) of the Former Corporation Tax Act Kept in Force); the same applies hereinafter in this paragraph), the amount of proceeds and the amount of expenses pertaining to the specified sale of assets subject to those provisions (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income or the amount of consolidated income for each business year or each consolidated business year before that business year of fair valuation, and those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for that business year of fair valuation pursuant to the provisions of that paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for that business year of fair valuation, except for those pertaining to a contract that meets the requirements specified by Cabinet Order as a contract under which the difference between that amount of proceeds and that amount of expenses is small, or to any other contract specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第八項**  適格合併、適格分割、適格現物出資又は適格現物分配により長期割賦販売等に該当する特定資産の販売等に係る契約の移転があった場合における当該特定資産の販売等に係る収益の額及び費用の額の処理の特例その他第一項から第三項まで及び前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4301-7/art-28/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Special provisions for the treatment of the amount of proceeds and the amount of expenses pertaining to a specified sale of assets in the case where a contract pertaining to that specified sale of assets falling under a long-term installment sale, etc. has been transferred through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and the preceding paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第二十九条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条第七項の規定は、内国法人の平成三十一年一月一日以後に開始する事業年度の所得に対する法人税について適用し、内国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4301-7/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for business years of domestic corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of domestic corporations that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十条（分配時調整外国税相当額の控除に関する経過措置） — Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条の二の規定は、内国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。
<sup>suppl-4301-7/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a domestic corporation receives on or after January 1, 2020.
<sup>machine translation, not official</sup>

### 第三十一条（電子情報処理組織による内国法人の各事業年度の所得に対する法人税の申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax on Income for Each Business Year of Domestic Corporations Using an Electronic Data Processing System
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二編第一章第三節第二款の二の規定は、内国法人の令和二年四月一日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-4301-7/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Part II, Chapter I, Section 3, Subsection 2-2 of the New Corporation Tax Act apply to corporation tax on income for business years of domestic corporations that begin on or after April 1, 2020.
<sup>machine translation, not official</sup>

### 第三十二条（連結事業年度における返品調整引当金に関する経過措置） — Transitional Measures Concerning Returned Goods Adjustment Reserves in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結法人の施行日以後に終了する連結事業年度（令和十二年三月三十一日以前に開始する連結事業年度に限る。）の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）の規定及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十五条第一項（法人の返品調整引当金に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第五十三条（返品調整引当金）の規定」とする。
<sup>suppl-4301-7/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of consolidated income for a consolidated business year (limited to a consolidated business year that begins on or before March 31, 2030) of a consolidated corporation that ends on or after the Effective Date, in Article 81-3, paragraph (1) of the New Corporation Tax Act, the phrase "(Calculation of the Amount of Income for Each Business Year)" is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 53 (Returned Goods Adjustment Reserves) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), which remain in force pursuant to the provisions of Article 25, paragraph (1) (Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第二項**  連結法人の連結事業年度の期間を新法人税法第二十二条第一項の事業年度として附則第二十五条第二項から第四項までの規定により当該事業年度の所得の金額を計算するものとした場合に益金の額となる金額は、新法人税法第八十一条の三第一項に規定する個別益金額に含まれるものとする。
<sup>suppl-4301-7/art-32/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount that would be the amount of gross profit if the amount of income for the business year were calculated pursuant to the provisions of Article 25, paragraphs (2) through (4) of the Supplementary Provisions by deeming the period of a consolidated business year of a consolidated corporation to be a business year referred to in Article 22, paragraph (1) of the New Corporation Tax Act is to be included in the individual amount of gross profit prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第三十三条（連結事業年度における長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc. in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結法人の施行日以後に終了する連結事業年度（令和五年三月三十一日以前に開始する連結事業年度に限る。）の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）の規定及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条第一項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第六十三条（長期割賦販売等に係る収益及び費用の帰属事業年度）の規定」とする。
<sup>suppl-4301-7/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of consolidated income for a consolidated business year (limited to a consolidated business year that begins on or before March 31, 2023) of a consolidated corporation that ends on or after the Effective Date, in Article 81-3, paragraph (1) of the New Corporation Tax Act, the phrase "(Calculation of the Amount of Income for Each Business Year)" is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 63 (Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), which remain in force pursuant to the provisions of Article 28, paragraph (1) (Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第二項**  連結法人の連結事業年度の期間を新法人税法第二十二条第一項の事業年度として附則第二十八条第二項又は第三項の規定により当該事業年度の所得の金額を計算するものとした場合に益金の額又は損金の額となる金額は、新法人税法第八十一条の三第一項に規定する個別益金額又は個別損金額に含まれるものとする。
<sup>suppl-4301-7/art-33/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The amount that would be the amount of gross profit or the amount of deductible expenses if the amount of income for the business year were calculated pursuant to the provisions of Article 28, paragraph (2) or (3) of the Supplementary Provisions by deeming the period of a consolidated business year of a consolidated corporation to be a business year referred to in Article 22, paragraph (1) of the New Corporation Tax Act is to be included in the individual amount of gross profit or the individual amount of deductible expenses prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第三十四条（連結事業年度における分配時調整外国税相当額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の八の二の規定は、連結法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る所得税の額に係る新法人税法第八十一条の十五の二第一項に規定する分配時調整外国税相当額について適用する。
<sup>suppl-4301-7/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-8-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in Article 81-15-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.
<sup>machine translation, not official</sup>

### 第三十五条（連結事業年度における分配時調整外国税相当額の控除に関する経過措置） — Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution in Consolidated Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の十五の二の規定は、連結法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。
<sup>suppl-4301-7/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-15-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.
<sup>machine translation, not official</sup>

### 第三十六条（電子情報処理組織による連結親法人の各連結事業年度の連結所得に対する法人税の申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax on Consolidated Income for Each Consolidated Business Year of Consolidated Parent Corporations Using an Electronic Data Processing System
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二編第一章の二第三節第二款の二の規定は、連結親法人の令和二年四月一日以後に開始する連結事業年度の連結所得に対する法人税について適用する。
<sup>suppl-4301-7/art-36/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Part II, Chapter I-2, Section 3, Subsection 2-2 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years of consolidated parent corporations that begin on or after April 1, 2020.
<sup>machine translation, not official</sup>

### 第三十七条（連結子法人の個別帰属額等の届出に関する経過措置） — Transitional Measures Concerning Notification of Individually Attributed Amounts, etc. of Consolidated Subsidiary Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十一条の二十五第二項の規定は、令和二年四月一日以後に終了する連結事業年度に係る同条第一項に規定する個別帰属額等を記載した書類について適用する。
<sup>suppl-4301-7/art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-25, paragraph (2) of the New Corporation Tax Act apply to documents stating the individually attributed amounts, etc. prescribed in paragraph (1) of that Article for consolidated business years that end on or after April 1, 2020.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第八十一条の二十五第三項及び第四項の規定は、令和二年四月一日以後に同条第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第三項に規定する書類について適用し、同日前に旧法人税法第八十一条の二十五第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第二項に規定する書類については、なお従前の例による。
<sup>suppl-4301-7/art-37/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 81-25, paragraphs (3) and (4) of the New Corporation Tax Act apply to the documents prescribed in paragraph (3) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurs on or after April 1, 2020, and with regard to the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act in the case where the change occurred before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十八条（外国法人に係る租税条約に異なる定めがある場合の国内源泉所得に関する経過措置） — Transitional Measures Concerning Domestic Source Income of Foreign Corporations in the Case Where a Tax Treaty Provides Otherwise
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-38 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百三十九条第二項の規定は、外国法人の平成三十一年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-4301-7/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 139, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of foreign corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of foreign corporations that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十九条（外国法人に係る分配時調整外国税相当額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-39 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十二条の六の二の規定は、恒久的施設を有する外国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る所得税の額に係る新法人税法第百四十四条の二の二第一項に規定する分配時調整外国税相当額について適用する。
<sup>suppl-4301-7/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 142-6-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in Article 144-2-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a foreign corporation that has a permanent establishment receives on or after January 1, 2020.
<sup>machine translation, not official</sup>

### 第四十条（外国法人に係る分配時調整外国税相当額の控除に関する経過措置） — Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十四条の二の二の規定は、恒久的施設を有する外国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。
<sup>suppl-4301-7/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 144-2-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a foreign corporation that has a permanent establishment receives on or after January 1, 2020.
<sup>machine translation, not official</sup>

### 第四十一条（代表者等の自署押印に関する経過措置） — Transitional Measures Concerning Autographs and Seals of Representatives, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-41 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百五十一条の規定は、外国法人の施行日以後に終了する事業年度の確定申告書、外国法人の施行日以後に納税義務が成立する中間申告書に係る法人税の中間申告書並びに外国法人の確定申告書及び中間申告書に係る修正申告書で外国法人が施行日以後に提出するものについて適用する。
<sup>suppl-4301-7/art-41/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 151 of the New Corporation Tax Act apply to Final Returns for business years of foreign corporations that end on or after the Effective Date, to interim returns for corporation tax of foreign corporations for which the tax liability pertaining to the interim return arises on or after the Effective Date, and to amended returns pertaining to Final Returns and interim returns of foreign corporations, that foreign corporations file on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  法人の施行日前に終了した事業年度の確定申告書（令和三年四月一日以後に提出するものを除く。）、法人の施行日前に納税義務が成立した中間申告書に係る法人税の中間申告書、連結法人の施行日前に終了した連結事業年度の連結確定申告書（令和三年四月一日以後に提出するものを除く。）及び連結法人の施行日前に納税義務が成立した連結中間申告書に係る法人税の連結中間申告書並びにこれらの申告書に係る修正申告書で法人が施行日前に提出したもの並びに連結法人の施行日前に終了した連結事業年度の旧法人税法第八十一条の二十五第一項に規定する個別帰属額等を記載した同項に規定する書類（施行日前に同項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第二項に規定する書類を含むものとし、令和三年四月一日以後に提出するものを除く。）に係る旧法人税法第百五十一条第一項から第四項までの規定による自署及び押印については、なお従前の例による。
<sup>suppl-4301-7/art-41/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the autographs and seals under the provisions of Article 151, paragraphs (1) through (4) of the Former Corporation Tax Act for Final Returns for business years of corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021), interim returns for corporation tax of corporations for which the tax liability pertaining to the interim return arose before the Effective Date, consolidated Final Returns for consolidated business years of consolidated corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021) and consolidated interim returns for corporation tax of consolidated corporations for which the tax liability pertaining to the consolidated interim return arose before the Effective Date, and amended returns pertaining to these returns, that corporations filed before the Effective Date, and for the documents prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act stating the individually attributed amounts, etc. prescribed in that paragraph for consolidated business years of consolidated corporations that ended before the Effective Date (including the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurred before the Effective Date, and excluding those filed on or after April 1, 2021), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-143 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4301-7/art-143/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-144 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4301-7/art-144/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 平成三一年三月二九日法律第六号
<sup>suppl-4311-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4311-6/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一から十三まで**  略
  <sup>suppl-4311-6/art-1/par-1/item-1-to-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十四**  次に掲げる規定　特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）の施行の日
  <sup>suppl-4311-6/art-1/par-1/item-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第六十二条の五第五項の改正規定
    <sup>suppl-4311-6/art-1/par-1/item-14/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 62-5, paragraph (5) of the Corporation Tax Act in Article 2.
    <sup>machine translation, not official</sup>

### 第十二条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度の所得に対する法人税及び連結法人の施行日以後に終了する連結事業年度の連結所得に対する法人税について適用し、法人の施行日前に終了した事業年度の所得に対する法人税及び連結法人の施行日前に終了した連結事業年度の連結所得に対する法人税については、なお従前の例による。
<sup>suppl-4311-6/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies hereinafter) that end on or after the Effective Date and to corporation tax on consolidated income for consolidated business years of consolidated corporations that end on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date and corporation tax on consolidated income for consolidated business years of consolidated corporations that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第十二号の八、第十二号の十一及び第十二号の十七の規定は、施行日以後に行われる合併、分割及び株式交換について適用し、施行日前に行われた合併、分割及び株式交換については、なお従前の例による。
<sup>suppl-4311-6/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, items (xii)-8, (xii)-11 and (xii)-17 of the New Corporation Tax Act apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and with regard to mergers, company splits and share exchanges carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（課税所得の範囲の変更等に関する経過措置） — Transitional Measures Concerning Changes in Scope of Taxable Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十条の三第一項及び第二項の規定は、施行日後に公益法人等に該当することとなる普通法人及び協同組合等について適用し、施行日以前に公益法人等に該当することとなった第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第十条の三第一項に規定する特定普通法人等（附則第十八条及び第百六条において「特定普通法人等」という。）については、なお従前の例による。
<sup>suppl-4311-6/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 10-3, paragraphs (1) and (2) of the New Corporation Tax Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. prescribed in Article 10-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") (referred to as "specified ordinary corporations, etc." in Articles 18 and 106 of the Supplementary Provisions) that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十四条第二項の規定は、新法人税法第四条の二に規定する他の内国法人が施行日以後に新法人税法第十四条第一項第六号又は第七号に掲げる場合に該当することとなる場合における同条第二項に規定する書類の提出について適用し、旧法人税法第四条の二に規定する他の内国法人が施行日前に旧法人税法第十四条第一項第六号又は第七号に掲げる場合に該当することとなった場合における同条第二項に規定する書類の提出については、なお従前の例による。
<sup>suppl-4311-6/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraph (2) of the New Corporation Tax Act apply to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act comes to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the New Corporation Tax Act on or after the Effective Date, and with regard to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act came to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（納税地等の異動の届出に関する経過措置） — Transitional Measures Concerning Notification of Changes of Place for Tax Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十条（連結子法人に係る部分に限る。）の規定は、連結子法人の施行日以後の本店又は主たる事務所の所在地の異動について適用し、連結子法人の施行日前の本店又は主たる事務所の所在地の異動については、なお従前の例による。
<sup>suppl-4311-6/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 20 of the New Corporation Tax Act (limited to the portion pertaining to consolidated subsidiary corporations) apply to changes in the location of the head office or principal office of a consolidated subsidiary corporation made on or after the Effective Date, and with regard to changes in the location of the head office or principal office of a consolidated subsidiary corporation made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（役員給与の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第三十四条第一項（第三号イ（２）に係る部分に限る。）の規定は、施行日以後に終了する同号イ（２）の手続に係る給与について適用する。
<sup>suppl-4311-6/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 34, paragraph (1) of the New Corporation Tax Act (limited to the portion pertaining to item (iii), (a), (2)) apply to remuneration pertaining to the procedures referred to in (a), (2) of that item that are completed on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  令和二年三月三十一日以前に終了する旧法人税法第三十四条第一項第三号イ（２）の手続に係る給与（前項に規定する給与を除く。）については、同条第一項（同号イ（２）に係る部分に限る。）の規定は、なおその効力を有する。
<sup>suppl-4311-6/art-17/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to remuneration pertaining to the procedures referred to in Article 34, paragraph (1), item (iii), (a), (2) of the Former Corporation Tax Act that are completed on or before March 31, 2020 (excluding the remuneration prescribed in the preceding paragraph), the provisions of paragraph (1) of that Article (limited to the portion pertaining to (a), (2) of that item) remain in force.
<sup>machine translation, not official</sup>

### 第十八条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十二条第十二項の規定は、施行日後に公益法人等に該当することとなる普通法人及び協同組合等について適用し、施行日以前に公益法人等に該当することとなった特定普通法人等については、なお従前の例による。
<sup>suppl-4311-6/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 52, paragraph (12) of the New Corporation Tax Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十九条（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — Transitional Measures Concerning Capital Gain or Loss and Gains or Losses on the Fair Valuation of Short-Term Trading Commodities, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人が改正事業年度（施行日以後最初に終了する事業年度をいう。以下この項において同じ。）前の事業年度において暗号資産（資金決済に関する法律（平成二十一年法律第五十九号）第二条第五項に規定する暗号資産をいう。以下この条において同じ。）の譲渡に係る契約をし、かつ、改正事業年度以後の事業年度においてその暗号資産の引渡しをする場合におけるその譲渡に係る法人税法第六十一条第一項に規定する譲渡利益額又は譲渡損失額は、同項の規定にかかわらず、その引渡しの日の属する事業年度の益金の額又は損金の額に算入する。ただし、改正事業年度前の事業年度においてその譲渡に係る契約をし、かつ、その契約をした日の属する事業年度においてその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額に相当する金額を益金の額又は損金の額に算入したものについては、この限りでない。
<sup>suppl-4311-6/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation enters into a contract for the transfer of crypto-assets (meaning crypto-assets prescribed in Article 2, paragraph (5) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter in this Article) in a business year before the business year of the amendment (meaning the business year that first ends on or after the Effective Date; the same applies hereinafter in this paragraph) and delivers those crypto-assets in a business year on or after the business year of the amendment, the amount of profit from the transfer or the amount of loss from the transfer prescribed in Article 61, paragraph (1) of the Corporation Tax Act pertaining to that transfer is, notwithstanding the provisions of that paragraph, included in the amount of gross profit or the amount of deductible expenses for the business year containing the date of that delivery; provided, however, that this does not apply to a transfer for which the corporation entered into the contract in a business year before the business year of the amendment and included the amount equivalent to the amount of profit from the transfer or the amount of loss from the transfer prescribed in that paragraph pertaining to that transfer in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which it entered into that contract.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十一条第四項（仮想通貨に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する適格分割等（次項において「適格分割等」という。）について適用する。
<sup>suppl-4311-6/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61, paragraph (4) of the New Corporation Tax Act (limited to the portion pertaining to virtual currencies) apply to qualified company splits, etc. prescribed in that paragraph (referred to as "qualified company splits, etc." in the following paragraph) that a corporation carries out on or after the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  法人が有する法人税法第六十一条第二項に規定する短期売買商品等に該当する暗号資産のうち、施行日前に開始し、かつ、施行日以後に終了する事業年度（以下この項及び第五項において「経過事業年度」という。）終了の時において有するもの又は経過事業年度の施行日以後の期間内に行われた適格分割等により分割承継法人、被現物出資法人若しくは被現物分配法人に移転したものがある場合において、これらの暗号資産のいずれについても、当該経過事業年度の確定した決算（同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間について同法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算。第五項において同じ。）において同法第六十一条第三項に規定する評価益又は評価損を収益又は損失として経理していないとき（当該適格分割等により移転した暗号資産にあっては、同条第四項に規定する評価益又は評価損に相当する金額を収益の額又は損失の額としていないとき）は、当該経過事業年度については、当該法人が有する同条第二項に規定する短期売買商品等に該当する暗号資産は同項に規定する短期売買商品等に該当しないものとして、同条並びに同法第六十一条の六及び第六十一条の八の規定を適用することができる。
<sup>suppl-4311-6/art-19/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, among the crypto-assets falling under short-term trading commodities, etc. prescribed in Article 61, paragraph (2) of the Corporation Tax Act that a corporation holds, there are those that it holds at the end of a business year that begins before the Effective Date and ends on or after the Effective Date (hereinafter referred to as a "transitional business year" in this paragraph and paragraph (5)), or those transferred to a succeeding corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind through a qualified company split, etc. carried out within the period of the transitional business year on or after the Effective Date, when, for none of those crypto-assets, the corporation has booked the valuation gain or valuation loss prescribed in Article 61, paragraph (3) of that Act as proceeds or a loss in the final settlement of accounts for that transitional business year (in the case of filing an interim return containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of that Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act, the settlement of accounts for that period; the same applies in paragraph (5)) (for crypto-assets transferred through that qualified company split, etc., when it has not treated the amount equivalent to the valuation gain or valuation loss prescribed in paragraph (4) of that Article as an amount of proceeds or an amount of loss), the corporation may, for that transitional business year, apply the provisions of that Article and Articles 61-6 and 61-8 of that Act by deeming the crypto-assets falling under short-term trading commodities, etc. prescribed in paragraph (2) of that Article that it holds not to fall under short-term trading commodities, etc. prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第六十一条第八項の規定は、法人が施行日以後に行う同項に規定する適格分割等（次項において「適格分割等」という。）について適用する。
<sup>suppl-4311-6/art-19/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61, paragraph (8) of the New Corporation Tax Act apply to qualified company splits, etc. prescribed in that paragraph (referred to as "qualified company splits, etc." in the following paragraph) that a corporation carries out on or after the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  法人が行った法人税法第六十一条第七項に規定する暗号資産信用取引（以下この項において「暗号資産信用取引」という。）のうち、経過事業年度終了の時において決済されていないもの又は経過事業年度の施行日以後の期間内に行われた適格分割等により分割承継法人若しくは被現物出資法人にその契約を移転したものがある場合において、これらの取引のいずれについても、当該経過事業年度の確定した決算において同条第七項に規定するみなし決済損益額を収益又は損失として経理していないとき（当該適格分割等により移転した契約に係る暗号資産信用取引にあっては、同条第八項に規定するみなし決済損益額に相当する金額を収益の額又は損失の額としていないとき）は、当該経過事業年度については、同条第七項から第九項までの規定を適用しないことができる。
<sup>suppl-4311-6/art-19/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, among the crypto-asset margin transactions prescribed in Article 61, paragraph (7) of the Corporation Tax Act (hereinafter referred to as "crypto-asset margin transactions" in this paragraph) that a corporation has carried out, there are those that have not been settled at the end of the transitional business year, or those whose contracts have been transferred to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind through a qualified company split, etc. carried out within the period of the transitional business year on or after the Effective Date, when, for none of those transactions, the corporation has booked the amount of deemed settlement gain or loss prescribed in paragraph (7) of that Article as proceeds or a loss in the final settlement of accounts for that transitional business year (for crypto-asset margin transactions pertaining to contracts transferred through that qualified company split, etc., when it has not treated the amount equivalent to the amount of deemed settlement gain or loss prescribed in paragraph (8) of that Article as an amount of proceeds or an amount of loss), the corporation may choose not to apply the provisions of paragraphs (7) through (9) of that Article for that transitional business year.
<sup>machine translation, not official</sup>

### 第二十条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の二第二項、第四項及び第九項の規定は、施行日以後に行われる合併、分割型分割及び株式交換について適用し、施行日前に行われた合併、分割型分割及び株式交換については、なお従前の例による。
<sup>suppl-4311-6/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraphs (2), (4) and (9) of the New Corporation Tax Act apply to mergers, company splits by split-off and share exchanges carried out on or after the Effective Date, and with regard to mergers, company splits by split-off and share exchanges carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十一条の二第二十三項の規定は、法人が施行日以後に行う合併、分割及び株式交換（法人が施行日以後に行う合併、分割又は株式交換で、旧法人税法第六十一条の二第二十三項に規定する場合に該当するもののうち、その契約をする日が施行日前であるもの（以下この項において「特定合併等」という。）を除く。）について適用し、法人が施行日前に行った合併、分割及び株式交換（特定合併等を含む。）については、なお従前の例による。
<sup>suppl-4311-6/art-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraph (23) of the New Corporation Tax Act apply to mergers, company splits and share exchanges that a corporation carries out on or after the Effective Date (excluding, among mergers, company splits or share exchanges that a corporation carries out on or after the Effective Date which fall under the case prescribed in Article 61-2, paragraph (23) of the Former Corporation Tax Act, those for which the date of the contract is before the Effective Date (hereinafter referred to as a "specified merger, etc." in this paragraph)), and with regard to mergers, company splits and share exchanges that a corporation carried out before the Effective Date (including specified mergers, etc.), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  法人が施行日以後の合併、分割又は株式交換（その契約をする日が施行日前であるものに限る。）により新法人税法第六十一条の二第二十三項に規定する政令で定める関係がある法人（旧法人税法第六十一条の二第二十三項に規定する政令で定める関係がある法人を除く。）に該当することが施行日において見込まれる法人の株式（出資を含む。）を交付しようとする場合には、当該合併、分割又は株式交換については、施行日を新法人税法第六十一条の二第二十三項に規定する契約日とみなして、同項の規定を適用する。
<sup>suppl-4311-6/art-20/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation intends to deliver, through a merger, company split or share exchange carried out on or after the Effective Date (limited to one for which the date of the contract is before the Effective Date), shares (including capital contributions) of a corporation that is expected, as of the Effective Date, to fall under a corporation that has the relationship specified by Cabinet Order prescribed in Article 61-2, paragraph (23) of the New Corporation Tax Act (excluding a corporation that has the relationship specified by Cabinet Order prescribed in Article 61-2, paragraph (23) of the Former Corporation Tax Act), the provisions of that paragraph apply to that merger, company split or share exchange by deeming the Effective Date to be the contract date prescribed in Article 61-2, paragraph (23) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第二十一条（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Income in the Case Where a Public Interest Corporation, etc. Transitions to an Ordinary Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十四条の四第一項の規定は、施行日以後に普通法人又は協同組合等に該当することとなる同項に規定する内国法人について適用し、施行日前に普通法人に該当することとなった旧法人税法第六十四条の四第一項に規定する内国法人については、なお従前の例による。
<sup>suppl-4311-6/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-4, paragraph (1) of the New Corporation Tax Act apply to domestic corporations prescribed in that paragraph that come to fall under ordinary corporations or cooperatives, etc. on or after the Effective Date, and with regard to domestic corporations prescribed in Article 64-4, paragraph (1) of the Former Corporation Tax Act that came to fall under ordinary corporations before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十四条の四第二項の規定は、施行日以後に行われる同項に規定する適格合併について適用し、施行日前に行われた旧法人税法第六十四条の四第二項に規定する適格合併については、なお従前の例による。
<sup>suppl-4311-6/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-4, paragraph (2) of the New Corporation Tax Act apply to qualified mergers prescribed in that paragraph carried out on or after the Effective Date, and with regard to qualified mergers prescribed in Article 64-4, paragraph (2) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十二条（内国普通法人等の設立等の届出に関する経過措置） — Transitional Measures Concerning Notification of Incorporation, etc. of Domestic Ordinary Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十八条の規定は、施行日以後に提出する同条第一項の届出書について適用し、施行日前に提出した旧法人税法第百四十八条第一項の届出書については、なお従前の例による。
<sup>suppl-4311-6/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 148 of the New Corporation Tax Act apply to the application forms referred to in paragraph (1) of that Article that are submitted on or after the Effective Date, and with regard to the application forms referred to in Article 148, paragraph (1) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第百四十九条の規定は、施行日以後に提出する同条第一項又は第二項に規定する届出書について適用し、施行日前に提出した旧法人税法第百四十九条第一項又は第二項に規定する届出書については、なお従前の例による。
<sup>suppl-4311-6/art-22/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 149 of the New Corporation Tax Act apply to the application forms prescribed in paragraph (1) or (2) of that Article that are submitted on or after the Effective Date, and with regard to the application forms prescribed in Article 149, paragraph (1) or (2) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百六条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-106 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前条の規定による改正後の所得税法等の一部を改正する法律（以下この条において「新平成三十年改正法」という。）附則第二十五条第一項の規定によりなおその効力を有するものとされる新平成三十年改正法第二条の規定による改正前の法人税法第五十三条第九項の規定は、施行日後に公益法人等に該当することとなる普通法人及び協同組合等について適用し、施行日以前に公益法人等に該当することとなった特定普通法人等については、なお従前の例による。
<sup>suppl-4311-6/art-106/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 53, paragraph (9) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article (hereinafter referred to as the "New 2018 Amendment Act" in this Article), which remain in force pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions of the New 2018 Amendment Act, apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新平成三十年改正法附則第二十八条第三項の規定は、施行日後に公益法人等に該当することとなる普通法人及び協同組合等について適用し、施行日以前に公益法人等に該当することとなった特定普通法人等については、なお従前の例による。
<sup>suppl-4311-6/art-106/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 28, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-115 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4311-6/art-115/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百十六条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-116 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4311-6/art-116/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和元年五月三一日法律第一六号
<sup>suppl-5011-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-16/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5011-16/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5011-16/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  附則第三十条（地方税法（昭和二十五年法律第二百二十六号）第七十二条の二十五第十五項及び第十六項並びに第七十二条の二十六第十項及び第十一項の改正規定並びに同法附則第九条の五の改正規定に限る。）、第四十四条、第五十条及び第七十一条の規定　平成三十二年四月一日又は施行日のいずれか遅い日
  <sup>suppl-5011-16/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 30 of the Supplementary Provisions (limited to the provisions amending Article 72-25, paragraphs (15) and (16) and Article 72-26, paragraphs (10) and (11) of the Local Tax Act (Act No. 226 of 1950) and the provisions amending Article 9-5 of the Supplementary Provisions of that Act) and Articles 44, 50 and 71 of the Supplementary Provisions: April 1, 2020 or the Effective Date, whichever is later;
  <sup>machine translation, not official</sup>

## 附　則 令和元年六月七日法律第二八号
<sup>suppl-5011-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-28/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、附則第三十一条の規定は、公布の日から施行する。
<sup>suppl-5011-28/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of its promulgation; provided, however, that the provisions of Article 31 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-28/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5011-28/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-28/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5011-28/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和二年三月三一日法律第八号
<sup>suppl-5021-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5021-8/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年四月一日
  <sup>suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ハからツまで**  略
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ネ**  第三十条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条の改正規定（同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。）、同法附則第四十四条の改正規定（同条第一項に係る部分（「第六項」を「第七項」に改める部分を除く。）及び同条第三項に係る部分を除く。）及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六**  略
  <sup>suppl-5021-8/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  第三条中法人税法第五十四条第一項の改正規定及び附則第十九条の規定　会社法の一部を改正する法律（令和元年法律第七十号）の施行の日
  <sup>suppl-5021-8/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions amending Article 54, paragraph (1) of the Corporation Tax Act in Article 3 and the provisions of Article 19 of the Supplementary Provisions: the date on which the Act Partially Amending the Companies Act (Act No. 70 of 2019) comes into effect;
  <sup>machine translation, not official</sup>

### 第十四条（連結納税制度の改正に伴う経過措置の原則） — Principles for Transitional Measures Accompanying the Revision of the Consolidated Tax Payment System
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  別段の定めがあるものを除き、第三条の規定（附則第一条第五号ロに掲げる改正規定に限る。以下この項において同じ。）による改正後の法人税法（以下「新法人税法」という。）、第四条の規定（同号ハに掲げる改正規定に限る。次項において同じ。）による改正後の地方法人税法（以下「新地方法人税法」という。）、第十三条の規定（同号ヘに掲げる改正規定に限る。次項において同じ。）による改正後の国税通則法、第十四条の規定（同号トに掲げる改正規定に限る。次項において同じ。）による改正後の国税徴収法、第十六条の規定による改正後の租税特別措置法（以下「四年新措置法」という。）、第二十一条の規定による改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年新震災特例法」という。）及び第三十条の規定（同号ネに掲げる改正規定に限る。次項において同じ。）による改正後の所得税法等の一部を改正する法律の規定は、法人（人格のない社団等を含む。次項及び附則第二十二条において同じ。）の令和四年四月一日以後に開始する事業年度（第三条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の七に規定する連結子法人（以下附則第三十二条までにおいて「連結子法人」という。）の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第三十二条までにおいて同じ。）が同日前に開始した事業年度（以下この条において「旧事業年度」という。）を除く。）の所得に対する法人税及び同日以後に開始する課税事業年度（旧事業年度を除く。）の基準法人税額に対する地方法人税について適用する。
<sup>suppl-5021-8/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Unless otherwise provided for, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions set forth in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions set forth in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions set forth in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022") and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions set forth in (t) of that item; the same applies in the following paragraph) apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) that begin on or after April 1, 2022 (excluding business years of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" through Article 32 of the Supplementary Provisions) whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)) and to local corporation tax on the base corporation tax amount for taxable business years that begin on or after that date (excluding former business years).
<sup>machine translation, not official</sup>

**第二項**  別段の定めがあるものを除き、法人の令和四年四月一日前に開始した事業年度（旧事業年度を含む。）の所得に対する法人税及び連結法人（旧法人税法第二条第十二号の七の二に規定する連結法人をいう。以下附則第三十五条までにおいて同じ。）の連結親法人事業年度が同日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下附則第三十七条までにおいて同じ。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。以下附則第三十五条までにおいて同じ。）に対する法人税並びに法人の同日前に開始した課税事業年度（旧事業年度を含む。）の基準法人税額に対する地方法人税については、旧法人税法、第四条の規定による改正前の地方法人税法（以下「旧地方法人税法」という。）、第十三条の規定による改正前の国税通則法、第十四条の規定による改正前の国税徴収法、第十六条の規定による改正前の租税特別措置法（以下「四年旧措置法」という。）、第十七条の規定（附則第一条第五号ヌに掲げる改正規定に限る。）による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律、第十八条の規定（同号ルに掲げる改正規定に限る。）による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律、第二十一条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年旧震災特例法」という。）及び第三十条の規定による改正前の所得税法等の一部を改正する法律の規定は、なおその効力を有する。
<sup>suppl-5021-8/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Unless otherwise provided for, with regard to corporation tax on income for business years of corporations that began before April 1, 2022 (including former business years), corporation tax on consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) of consolidated corporations (meaning consolidated corporations prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) whose consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years of corporations that began before that date (including former business years), the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions set forth in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions set forth in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force.
<sup>machine translation, not official</sup>

### 第十五条（連結納税の承認の申請に関する経過措置） — Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  令和四年四月一日前にされた旧法人税法第四条の三第一項の申請であって、この法律（附則第一条第五号に掲げる改正規定に限る。）の施行の際、旧法人税法第四条の二の承認又は旧法人税法第四条の三第二項の却下の処分がされていないものは、次項の規定の適用がある場合を除き、新法人税法第六十四条の九第二項の申請とみなす。
<sup>suppl-5021-8/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
An application referred to in Article 4-3, paragraph (1) of the Former Corporation Tax Act that was made before April 1, 2022, for which neither the approval referred to in Article 4-2 of the Former Corporation Tax Act nor the disposition denying the application referred to in Article 4-3, paragraph (2) of the Former Corporation Tax Act has been made at the time this Act (limited to the amending provisions set forth in Article 1, item (v) of the Supplementary Provisions) comes into effect, is deemed to be an application referred to in Article 64-9, paragraph (2) of the New Corporation Tax Act, except in the case where the provisions of the following paragraph apply.
<sup>machine translation, not official</sup>

**第二項**  旧法人税法第四条の三第六項の内国法人の同項に規定する連結申請特例年度が令和四年四月一日前に開始した事業年度である場合における当該内国法人及び同条第八項の他の内国法人（同条第九項第二号に掲げる法人に限る。）、同条第十項の他の内国法人の同項に規定する完全支配関係を有することとなった日が同月一日前に開始した連結親法人事業年度の期間内の日である場合における当該他の内国法人並びに同条第十一項の他の内国法人（同項第二号に掲げる法人に限る。）の同号に定める日が同月一日前に開始した同条第六項に規定する連結申請特例年度の期間内の日である場合における当該他の内国法人に対する旧法人税法第四条の二の承認については、なお従前の例による。この場合において、これらの他の内国法人のその承認の効力が生ずる日の前日の属する事業年度（同月一日以後に開始するものに限る。）は、前条第一項に規定する旧事業年度とみなして、旧法人税法第六十一条の十二の規定その他政令で定める規定を適用する。
<sup>suppl-5021-8/art-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the approval referred to in Article 4-2 of the Former Corporation Tax Act for a domestic corporation referred to in Article 4-3, paragraph (6) of the Former Corporation Tax Act and another domestic corporation referred to in paragraph (8) of that Article (limited to a corporation set forth in paragraph (9), item (ii) of that Article) in the case where the special consolidated application year prescribed in paragraph (6) of that Article of that domestic corporation is a business year that began before April 1, 2022, for another domestic corporation referred to in paragraph (10) of that Article in the case where the day on which that other domestic corporation came to have the full controlling interest prescribed in that paragraph is a day within the period of a consolidated parent corporation business year that began before April 1, 2022, and for another domestic corporation referred to in paragraph (11) of that Article (limited to a corporation set forth in item (ii) of that paragraph) in the case where the day specified in that item for that other domestic corporation is a day within the period of a special consolidated application year prescribed in paragraph (6) of that Article that began before April 1, 2022, the provisions then in force continue to govern. In this case, the business year of those other domestic corporations containing the day preceding the day on which that approval takes effect (limited to a business year that begins on or after April 1, 2022) is deemed to be a former business year prescribed in paragraph (1) of the preceding Article, and the provisions of Article 61-12 of the Former Corporation Tax Act and other provisions specified by Cabinet Order apply.
<sup>machine translation, not official</sup>

### 第十六条（連結納税の承認の取消し等に関する経過措置） — Transitional Measures Concerning Rescission, etc. of Approval of Consolidated Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結法人につき旧法人税法第四条の五第一項各号に掲げる事実がある場合における当該連結法人に対する旧法人税法第四条の二の承認の取消しについては、なお従前の例による。
<sup>suppl-5021-8/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, in the case where any of the facts set forth in the items of Article 4-5, paragraph (1) of the Former Corporation Tax Act exists with regard to that consolidated corporation, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  次に掲げる事実が生じた場合における旧法人税法第四条の二の承認の取消しについては、なお従前の例による。
<sup>suppl-5021-8/art-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act in the case where any of the following facts has occurred, the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

  **一**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人（旧法人税法第二条第十二号の六の七に規定する連結親法人をいう。以下附則第三十七条までにおいて同じ。）と内国法人（普通法人又は協同組合等に限る。）との間に当該内国法人による完全支配関係（旧法人税法第四条の二に規定する政令で定める関係に限る。第七号において同じ。）が生じたこと。
  <sup>suppl-5021-8/art-16/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the arising, between a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to an ordinary corporation or a cooperative, etc.), of a full controlling interest held by that domestic corporation (limited to the relationship specified by Cabinet Order prescribed in Article 4-2 of the Former Corporation Tax Act; the same applies in item (vii));
  <sup>machine translation, not official</sup>

  **二**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人に連結子法人がなくなったことにより、連結法人が当該連結親法人のみとなったこと。
  <sup>suppl-5021-8/art-16/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to have no consolidated subsidiary corporations, as a result of which the consolidated corporations have come to consist of that consolidated parent corporation alone;
  <sup>machine translation, not official</sup>

  **三**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人の解散
  <sup>suppl-5021-8/art-16/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the dissolution of a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended;
  <sup>machine translation, not official</sup>

  **四**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結子法人の解散（合併又は破産手続開始の決定による解散に限る。）又は残余財産の確定
  <sup>suppl-5021-8/art-16/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the dissolution (limited to dissolution due to a merger or an order commencing bankruptcy proceedings) or the determination of residual assets of a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended;
  <sup>machine translation, not official</sup>

  **五**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結子法人が連結親法人との間に当該連結親法人による連結完全支配関係（旧法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。以下附則第三十五条までにおいて同じ。）を有しなくなったこと（第一号、前二号、次号又は第七号に掲げる事実に基因するものを除く。）。
  <sup>suppl-5021-8/art-16/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having ceased to have a consolidated full controlling interest held by the consolidated parent corporation (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) with that consolidated parent corporation (excluding a case attributable to the facts set forth in item (i), the preceding two items, the following item or item (vii));
  <sup>machine translation, not official</sup>

  **六**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人が公益法人等に該当することとなったこと。
  <sup>suppl-5021-8/art-16/par-2/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to fall under a public interest corporation, etc.;
  <sup>machine translation, not official</sup>

  **七**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人と内国法人（公益法人等に限る。）との間に当該内国法人による完全支配関係がある場合において、当該内国法人が普通法人又は協同組合等に該当することとなったこと。
  <sup>suppl-5021-8/art-16/par-2/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  in the case where there is, between a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to a public interest corporation, etc.), a full controlling interest held by that domestic corporation, that domestic corporation having come to fall under an ordinary corporation or a cooperative, etc.
  <sup>machine translation, not official</sup>

**第三項**  令和四年四月一日前に開始した連結親法人事業年度が終了していない連結法人に対する旧法人税法第四条の五第三項の承認については、なお従前の例による。
<sup>suppl-5021-8/art-16/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the approval referred to in Article 4-5, paragraph (3) of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第十四条第一項（第一号、第二号、第五号及び第六号に係る部分に限る。）の規定は、これらの号に定める日が令和四年四月一日以後に開始する事業年度の期間（連結子法人にあっては、同日前に開始した連結親法人事業年度の期間を除く。）内の日である場合における同項の法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraph (1) of the New Corporation Tax Act (limited to the portion pertaining to items (i), (ii), (v) and (vi)) apply to the business years of the corporations referred to in that paragraph in the case where the day specified in those items is a day within the period of a business year that begins on or after April 1, 2022 (for a consolidated subsidiary corporation, excluding the period of a consolidated parent corporation business year that began before that date).
<sup>machine translation, not official</sup>

**第二項**  次の各号に掲げる事実の区分に応じ当該各号に定める日が令和四年四月一日前に開始した事業年度の期間（連結子法人にあっては、同日前に開始した連結親法人事業年度の期間を含む。）内の日である場合における旧法人税法第十四条第一項の法人の事業年度については、なお従前の例による。
<sup>suppl-5021-8/art-17/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the business years of the corporations referred to in Article 14, paragraph (1) of the Former Corporation Tax Act in the case where the day specified in the following items according to the category of facts set forth in the respective items is a day within the period of a business year that began before April 1, 2022 (for a consolidated subsidiary corporation, including the period of a consolidated parent corporation business year that began before that date), the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

  **一**  旧法人税法第十四条第一項第一号の解散　その解散の日
  <sup>suppl-5021-8/art-17/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  dissolution referred to in Article 14, paragraph (1), item (i) of the Former Corporation Tax Act: the date of that dissolution;
  <sup>machine translation, not official</sup>

  **二**  旧法人税法第十四条第一項第二号の合併　その合併の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a merger referred to in Article 14, paragraph (1), item (ii) of the Former Corporation Tax Act: the day preceding the date of that merger;
  <sup>machine translation, not official</sup>

  **三**  旧法人税法第十四条第一項第三号の最初連結親法人事業年度の開始　その開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the commencement of the first consolidated parent corporation business year set forth in Article 14, paragraph (1), item (iii) of the Former Corporation Tax Act: the day before the day of that commencement;
  <sup>machine translation, not official</sup>

  **四**  旧法人税法第十四条第一項第四号の連結子法人の事業年度開始の日及び終了の日がそれぞれ当該開始の日の属する連結親法人事業年度開始の日及び終了の日でないこと　当該開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the first day and the last day of a business year of a consolidated subsidiary corporation set forth in Article 14, paragraph (1), item (iv) of the Former Corporation Tax Act not being, respectively, the first day and the last day of the consolidated parent corporation business year that includes that first day: the day before that first day;
  <sup>machine translation, not official</sup>

  **五**  旧法人税法第十四条第一項第五号の申請書の提出　同号の連結申請特例年度開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the filing of the application form set forth in Article 14, paragraph (1), item (v) of the Former Corporation Tax Act: the day before the first day of the special business year for consolidated application set forth in that item;
  <sup>machine translation, not official</sup>

  **六**  旧法人税法第十四条第一項第六号の完全支配関係を有することとなったこと　同号の連結親法人事業年度開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  coming to have the full controlling interest set forth in Article 14, paragraph (1), item (vi) of the Former Corporation Tax Act: the day before the first day of the consolidated parent corporation business year set forth in that item;
  <sup>machine translation, not official</sup>

  **七**  旧法人税法第十四条第一項第七号の完全支配関係を有することとなったこと　同号の連結申請特例年度開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  coming to have the full controlling interest set forth in Article 14, paragraph (1), item (vii) of the Former Corporation Tax Act: the day before the first day of the special business year for consolidated application set forth in that item;
  <sup>machine translation, not official</sup>

  **八**  旧法人税法第十四条第一項第八号の連結完全支配関係を有しなくなったこと　同号の離脱日の前日
  <sup>suppl-5021-8/art-17/par-2/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  ceasing to have the consolidated full controlling interest set forth in Article 14, paragraph (1), item (viii) of the Former Corporation Tax Act: the day before the date of withdrawal set forth in that item;
  <sup>machine translation, not official</sup>

  **九**  旧法人税法第十四条第一項第九号の破産手続開始の決定　その破産手続開始の決定の日
  <sup>suppl-5021-8/art-17/par-2/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the order commencing bankruptcy proceedings set forth in Article 14, paragraph (1), item (ix) of the Former Corporation Tax Act: the day of that order commencing bankruptcy proceedings;
  <sup>machine translation, not official</sup>

  **十**  旧法人税法第十四条第一項第十号の合併又は残余財産の確定　その合併の日の前日又は残余財産の確定の日
  <sup>suppl-5021-8/art-17/par-2/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the merger or the determination of residual assets set forth in Article 14, paragraph (1), item (x) of the Former Corporation Tax Act: the day before the day of the merger or the day of the determination of residual assets;
  <sup>machine translation, not official</sup>

  **十一**  旧法人税法第十四条第一項第十一号の完全支配関係を有することとなったこと　同号の支配日の前日
  <sup>suppl-5021-8/art-17/par-2/item-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  coming to have the full controlling interest set forth in Article 14, paragraph (1), item (xi) of the Former Corporation Tax Act: the day before the date of control set forth in that item;
  <sup>machine translation, not official</sup>

  **十二**  旧法人税法第十四条第一項第十二号の解散　その解散の日
  <sup>suppl-5021-8/art-17/par-2/item-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the dissolution set forth in Article 14, paragraph (1), item (xii) of the Former Corporation Tax Act: the day of the dissolution;
  <sup>machine translation, not official</sup>

  **十三**  旧法人税法第十四条第一項第十三号の合併　その合併の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the merger set forth in Article 14, paragraph (1), item (xiii) of the Former Corporation Tax Act: the day before the day of the merger;
  <sup>machine translation, not official</sup>

  **十四**  旧法人税法第十四条第一項第十四号の連結子法人がなくなったこと　同号の離脱日の前日
  <sup>suppl-5021-8/art-17/par-2/item-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  ceasing to have any consolidated subsidiary corporation as set forth in Article 14, paragraph (1), item (xiv) of the Former Corporation Tax Act: the day before the date of withdrawal set forth in that item;
  <sup>machine translation, not official</sup>

  **十五**  旧法人税法第十四条第一項第十五号の公益法人等に該当することとなったこと　その該当することとなった日の前日
  <sup>suppl-5021-8/art-17/par-2/item-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  coming to fall under the category of a public interest corporation, etc. as set forth in Article 14, paragraph (1), item (xv) of the Former Corporation Tax Act: the day before the day on which it came to fall under that category;
  <sup>machine translation, not official</sup>

  **十六**  旧法人税法第十四条第一項第十六号の普通法人又は協同組合等に該当することとなったこと　その該当することとなった日の前日
  <sup>suppl-5021-8/art-17/par-2/item-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  coming to fall under the category of an ordinary corporation or a cooperative, etc. as set forth in Article 14, paragraph (1), item (xvi) of the Former Corporation Tax Act: the day before the day on which it came to fall under that category;
  <sup>machine translation, not official</sup>

  **十七**  旧法人税法第十四条第一項第十七号の承認を取り消されたこと　同号の取消日の前日
  <sup>suppl-5021-8/art-17/par-2/item-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  having the approval revoked as set forth in Article 14, paragraph (1), item (xvii) of the Former Corporation Tax Act: the day before the date of revocation set forth in that item;
  <sup>machine translation, not official</sup>

  **十八**  旧法人税法第十四条第一項第十八号の承認を受けたこと　その承認を受けた日の属する連結親法人事業年度終了の日
  <sup>suppl-5021-8/art-17/par-2/item-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  receiving the approval set forth in Article 14, paragraph (1), item (xviii) of the Former Corporation Tax Act: the last day of the consolidated parent corporation business year that includes the day on which the approval was received;
  <sup>machine translation, not official</sup>

  **十九**  旧法人税法第十四条第一項第二十一号の残余財産の確定　その残余財産の確定の日
  <sup>suppl-5021-8/art-17/par-2/item-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the determination of residual assets set forth in Article 14, paragraph (1), item (xxi) of the Former Corporation Tax Act: the day of the determination of residual assets;
  <sup>machine translation, not official</sup>

  **二十**  旧法人税法第十四条第一項第二十二号の継続　その継続の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the continuation set forth in Article 14, paragraph (1), item (xxii) of the Former Corporation Tax Act: the day before the day of the continuation.
  <sup>machine translation, not official</sup>

**第三項**  新法人税法第十四条第二項の規定は、令和四年四月一日以後に新法人税法第六十四条の九第一項の規定による承認が効力を失う新法人税法第十四条第二項の内国法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraph (2) of the New Corporation Tax Act apply to a business year of a domestic corporation set forth in Article 14, paragraph (2) of the New Corporation Tax Act whose approval under Article 64-9, paragraph (1) of the New Corporation Tax Act ceases to be effective on or after April 1, 2022.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第十四条第三項の規定は、通算親法人の令和四年四月一日以後に開始する事業年度開始の時又は終了の時に当該通算親法人との間に通算完全支配関係がある通算子法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraph (3) of the New Corporation Tax Act apply to a business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with a group tax sharing parent corporation at the start or at the end of a business year of the group tax sharing parent corporation that begins on or after April 1, 2022.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第十四条第四項から第六項まで及び第八項の規定は、同条第四項各号又は第五項各号に定める日が通算親法人又は同項第一号に規定する親法人の令和四年四月一日以後に開始する事業年度の期間内の日である場合における同条第四項の内国法人又は同条第五項各号に掲げる内国法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraphs (4) through (6) and paragraph (8) of the New Corporation Tax Act apply to a business year of a domestic corporation set forth in paragraph (4) of that Article or of a domestic corporation listed in any of the items of paragraph (5) of that Article, in the case where the day specified in any of the items of paragraph (4) or any of the items of paragraph (5) of that Article is a day within the period of a business year of the group tax sharing parent corporation or of the parent corporation prescribed in item (i) of that paragraph that begins on or after April 1, 2022.
<sup>machine translation, not official</sup>

**第六項**  新法人税法第十四条第七項の規定は、令和四年四月一日以後に開始する同項に規定する期間について適用する。
<sup>suppl-5021-8/art-17/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 14, paragraph (7) of the New Corporation Tax Act apply to a period prescribed in that paragraph that begins on or after April 1, 2022.
<sup>machine translation, not official</sup>

### 第十八条（還付金等の益金不算入に関する経過措置） — Transitional Measures for Exclusion of Refunds from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二十六条第三項の規定の適用については、同項に規定する適用事業年度には、旧法人税法第八十一条の十五第一項から第三項までの規定の適用を受けた連結事業年度を含むものとする。
<sup>suppl-5021-8/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 26, paragraph (3) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied.
<sup>machine translation, not official</sup>

### 第十九条（譲渡制限付株式を対価とする費用の帰属事業年度の特例に関する経過措置） — Transitional Measures for Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第三条の規定による改正後の法人税法第五十四条第一項の規定は、法人が附則第一条第七号に定める日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする同項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第三条の規定による改正前の法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式については、なお従前の例による。
<sup>suppl-5021-8/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 54, paragraph (1) of the Corporation Tax Act as amended by Article 3 apply to specified restricted shares prescribed in that paragraph for which a corporation makes a resolution on their delivery (or, if no such resolution is made, delivers them) on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares; with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 3 for which a corporation made a resolution on their delivery (or, if no such resolution was made, delivered them) before that date, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十条（欠損金の繰越しに関する経過措置） — Transitional Measures for Carryover of Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-20 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人が、旧法人税法第四条の五第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。以下この項において「承認の取消しの場合」という。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。以下この項において「取りやめの承認の場合」という。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合（以下この項において「連結納税終了の場合」という。）において、当該承認の取消しの場合、当該取りやめの承認の場合又は当該連結納税終了の場合の最終の連結事業年度終了の日の翌日の属する事業年度開始の日前十年以内に開始した各連結事業年度において生じた当該内国法人の連結欠損金個別帰属額（旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額をいう。以下この条及び次条において同じ。）があるときは、新法人税法第五十七条第一項の規定の適用については、当該連結欠損金個別帰属額は、当該連結欠損金個別帰属額が生じた連結事業年度開始の日（附則第二十九条第一項の規定の適用を受けた場合には、当該連結事業年度終了の日）の属する当該内国法人の事業年度において生じた欠損金額とみなす。
<sup>suppl-5021-8/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the approval under Article 4-2 of the Former Corporation Tax Act of a domestic corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (2) of the Former Corporation Tax Act (including the case where the approval under Article 4-2 of the Former Corporation Tax Act has been revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions; referred to as the "case of revocation of approval" in this paragraph), where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; referred to as the "case of approval of withdrawal" in this paragraph), or where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to it (referred to as the "case where consolidated tax payment ends" in this paragraph), if there is any individually attributed consolidated deficit of the domestic corporation (meaning an individually attributed consolidated deficit prescribed in Article 81-9, paragraph (6) of the Former Corporation Tax Act; the same applies in this Article and the following Article) that arose in any consolidated business year that began within ten years before the first day of the business year that includes the day following the last day of the final consolidated business year in that case of revocation of approval, that case of approval of withdrawal or that case where consolidated tax payment ends, then, with regard to the application of the provisions of Article 57, paragraph (1) of the New Corporation Tax Act, that individually attributed consolidated deficit is deemed to be a net operating loss that arose in the business year of the domestic corporation that includes the first day of the consolidated business year in which that individually attributed consolidated deficit arose (or, if the provisions of Article 29, paragraph (1) of the Supplementary Provisions have been applied, the last day of that consolidated business year).
<sup>machine translation, not official</sup>

**第二項**  新法人税法第五十七条第二項の適格合併に係る被合併法人が連結法人（連結子法人にあっては、連結事業年度終了の日の翌日に当該連結子法人を被合併法人とする適格合併を行うものに限る。）である場合又は同項の残余財産が確定した他の内国法人が連結法人（当該連結法人の連結事業年度終了の日に残余財産が確定した連結子法人に限る。）である場合には、当該被合併法人又は他の内国法人の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した各連結事業年度において生じた連結欠損金個別帰属額を同項に規定する前十年内事業年度において生じた欠損金額と、連結確定申告書（旧法人税法第二条第三十二号に規定する連結確定申告書をいう。附則第三十三条及び第三十五条第二項において同じ。）を青色申告書である確定申告書と、当該連結欠損金個別帰属額が生じた連結事業年度を当該被合併法人又は他の内国法人の事業年度とみなして、新法人税法第五十七条第二項及び第三項の規定を適用する。
<sup>suppl-5021-8/art-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the acquired corporation in a qualified merger set forth in Article 57, paragraph (2) of the New Corporation Tax Act is a consolidated corporation (limited, in the case of a consolidated subsidiary corporation, to one that carries out, on the day following the last day of a consolidated business year, a qualified merger in which that consolidated subsidiary corporation is the acquired corporation), or where the other domestic corporation for which the determination of residual assets set forth in that paragraph has been made is a consolidated corporation (limited to a consolidated subsidiary corporation for which the determination of residual assets was made on the last day of a consolidated business year of that consolidated corporation), the provisions of Article 57, paragraphs (2) and (3) of the New Corporation Tax Act apply by deeming the individually attributed consolidated deficit that arose in each consolidated business year of the acquired corporation or the other domestic corporation that began within 10 years before the day of that qualified merger, or that began within 10 years before the day following the day of that determination of residual assets, to be a net operating loss that arose in a business year within the preceding 10 years prescribed in that paragraph, by deeming a consolidated tax return (meaning a consolidated tax return prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act; the same applies in Article 33 and Article 35, paragraph (2) of the Supplementary Provisions) to be a Final Return that is a Blue Return, and by deeming the consolidated business year in which that individually attributed consolidated deficit arose to be a business year of the acquired corporation or the other domestic corporation.
<sup>machine translation, not official</sup>

**第三項**  前項に規定する場合において、同項の適格合併に係る被合併法人又は残余財産が確定した他の内国法人となる連結法人に同項に規定する各連結事業年度前の各事業年度で新法人税法第五十七条第二項に規定する前十年内事業年度に該当する事業年度において生じた欠損金額があるときは、当該欠損金額については、同項の規定は、適用しない。
<sup>suppl-5021-8/art-20/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case prescribed in the preceding paragraph, when a consolidated corporation that becomes an acquired corporation involved in a qualified merger set forth in the paragraph or another domestic corporation whose residual assets have been determined shows any net operating loss that arose in each business year prior to each consolidated business year, as prescribed in the paragraph, that falls under a business year within preceding ten years as prescribed in Article 57, paragraph (2) of the New Corporation Tax Act, the provisions of the paragraph do not apply to the net operating loss.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第五十七条第一項の内国法人が旧法人税法第十五条の二第一項に規定する最初連結事業年度終了の日後に旧法人税法第四条の五第一項若しくは第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合の最終の連結事業年度後の各事業年度における新法人税法第五十七条第一項の規定の適用については、当該連結事業年度前の各事業年度において生じた欠損金額（当該各事業年度において旧法人税法第五十七条第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。）は、ないものとする。
<sup>suppl-5021-8/art-20/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57, paragraph (1) of the New Corporation Tax Act in each business year after the final consolidated business year in the case where a domestic corporation set forth in Article 57, paragraph (1) of the New Corporation Tax Act, after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act, has had the approval under Article 4-2 of the Former Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) or (2) of the Former Corporation Tax Act (including the case where it has had the approval under Article 4-2 of the Former Corporation Tax Act revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions), has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), or has had the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions applied, the net operating losses that arose in each business year prior to that consolidated business year (including those deemed, in each such business year, to be net operating losses that arose in a business year prior to each such business year pursuant to the provisions of Article 57, paragraph (2) or (6) of the Former Corporation Tax Act) are deemed not to exist.
<sup>machine translation, not official</sup>

**第五項**  第一項又は前項の規定の適用がある場合における新法人税法第五十七条の規定の適用については、同条第二項中「この項の」とあるのは「この項又は所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第二十条第一項（欠損金の繰越しに関する経過措置）の」と、「第九項又は」とあるのは「第九項若しくは」と、「）の規定」とあるのは「）又は令和二年改正法附則第二十条第四項の規定」と、同条第四項中「（第二項」とあるのは「（第二項又は令和二年改正法附則第二十条第一項」と、「又は第五十八条第一項」とあるのは「若しくは第五十八条第一項又は令和二年改正法附則第二十条第四項」と、同条第六項及び第七項第一号中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」と、同条第八項第一号中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」と、「又は第五十八条第一項」とあるのは「若しくは第五十八条第一項又は令和二年改正法附則第二十条第四項」と、同条第九項中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」とする。
<sup>suppl-5021-8/art-20/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57 of the New Corporation Tax Act in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "of this paragraph" in paragraph (2) of that Article is deemed to be replaced with "of this paragraph or Article 20, paragraph (1) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Income Tax Act Amendment' in this Article)", the phrase "第九項又は" (paragraph 9 or) with "第九項若しくは" (paragraph 9 or, joining a smaller group of alternatives), and the phrase "Article 58, paragraph (1) (Special Provisions for Losses in Business Years for Which No Blue Return Was Filed)" with "Article 58, paragraph (1) (Special Provisions for Losses in Business Years for Which No Blue Return Was Filed) or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "(including those deemed to be net operating losses of the domestic corporation pursuant to the provisions of paragraph (2)" in paragraph (4) of that Article is deemed to be replaced with "(including those deemed to be net operating losses of the domestic corporation pursuant to the provisions of paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", and the phrase "or Article 58, paragraph (1)" with "or Article 58, paragraph (1), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "paragraph (2)" in paragraph (6) and paragraph (7), item (i) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "paragraph (2)" in paragraph (8), item (i) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", and the phrase "or Article 58, paragraph (1)" with "or Article 58, paragraph (1), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; and the phrase "paragraph (2)" in paragraph (9) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
<sup>machine translation, not official</sup>

**第六項**  第一項の規定により内国法人の欠損金額とみなされたもの又は第二項の規定によりみなして適用する新法人税法第五十七条第二項の規定により内国法人の欠損金額とみなされたものに係る同条第一項の規定は、これらの内国法人が第一項の最終の連結事業年度終了の日の翌日の属する事業年度又は第二項の規定によりみなして適用する同条第二項に規定する合併等事業年度の確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合であって欠損金額とみなされた金額の生じた事業年度に係る帳簿書類を旧法人税法第五十七条第十項に規定する財務省令で定めるところにより保存している場合に限り、適用する。
<sup>suppl-5021-8/art-20/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of paragraph (1) of Article 57 of the New Corporation Tax Act concerning an amount deemed to be a net operating loss of a domestic corporation pursuant to the provisions of paragraph (1), or an amount deemed to be a net operating loss of a domestic corporation pursuant to the provisions of Article 57, paragraph (2) of the New Corporation Tax Act as applied with the deeming under paragraph (2), apply only in the case where that domestic corporation has filed a Final Return for the business year that includes the day following the last day of the final consolidated business year set forth in paragraph (1), or for the business year of the merger, etc. prescribed in paragraph (2) of that Article as applied with the deeming under paragraph (2), and has subsequently filed Final Returns continuously, and where it keeps the books and documents pertaining to the business year in which the amount deemed to be a net operating loss arose as specified by Ministry of Finance Order prescribed in Article 57, paragraph (10) of the Former Corporation Tax Act.
<sup>machine translation, not official</sup>

**第七項**  内国法人が、附則第二十九条第一項又は第二項の規定の適用を受けた場合において、最終の連結事業年度終了の日の翌日の属する事業年度開始の日前九年以内に開始した各連結事業年度（平成三十年四月一日前に開始した連結事業年度に限る。）において生じた当該内国法人の連結欠損金個別帰属額があるときは、所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項の規定によりなお従前の例によることとされる場合における同法第二条の規定による改正前の法人税法（以下附則第二十二条までにおいて「平成二十七年旧法人税法」という。）第五十七条第一項の規定の適用については、当該連結欠損金個別帰属額は、当該連結欠損金個別帰属額が生じた連結事業年度終了の日（附則第二十九条第二項の規定の適用を受けた場合には、当該連結事業年度開始の日）の属する当該内国法人の事業年度において生じた欠損金額とみなす。
<sup>suppl-5021-8/art-20/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to a domestic corporation, if there is any individually attributed consolidated deficit of the domestic corporation that arose in any consolidated business year that began within nine years before the first day of the business year that includes the day following the last day of the final consolidated business year (limited to a consolidated business year that began before April 1, 2018), then, with regard to the application of the provisions of Article 57, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "2015 Former Corporation Tax Act" in the provisions up to Article 22 of the Supplementary Provisions) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions of that Act, that individually attributed consolidated deficit is deemed to be a net operating loss that arose in the business year of the domestic corporation that includes the last day of the consolidated business year in which that individually attributed consolidated deficit arose (or, if the provisions of Article 29, paragraph (2) of the Supplementary Provisions have been applied, the first day of that consolidated business year).
<sup>machine translation, not official</sup>

**第八項**  内国法人が附則第二十九条第一項又は第二項の規定の適用を受けた場合の最終の連結事業年度後の各事業年度における平成二十七年旧法人税法第五十七条第一項の規定の適用については、当該連結事業年度前の各事業年度において生じた欠損金額（当該各事業年度において同条第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。）は、ないものとする。
<sup>suppl-5021-8/art-20/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act in each business year after the final consolidated business year in the case where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to a domestic corporation, the net operating losses that arose in each business year prior to that consolidated business year (including those deemed, in each such business year, to be net operating losses that arose in a business year prior to each such business year pursuant to the provisions of Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act) are deemed not to exist.
<sup>machine translation, not official</sup>

**第九項**  前二項の規定の適用がある場合における平成二十七年旧法人税法第五十七条第二項から第四項まで、第八項及び第十項の規定の適用については、第七項の規定により同項の内国法人の欠損金額とみなされた金額は同条第六項の規定により当該内国法人の欠損金額とみなされた金額と、前項の規定によりないものとされた欠損金額は同条第九項の規定によりないものとされた欠損金額と、それぞれみなす。
<sup>suppl-5021-8/art-20/par-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57, paragraphs (2) through (4), paragraph (8) and paragraph (10) of the 2015 Former Corporation Tax Act in the case where the provisions of the preceding two paragraphs apply, an amount deemed to be a net operating loss of the domestic corporation set forth in paragraph (7) pursuant to the provisions of that paragraph is deemed to be an amount deemed to be a net operating loss of that domestic corporation pursuant to the provisions of paragraph (6) of that Article, and a net operating loss deemed not to exist pursuant to the provisions of the preceding paragraph is deemed to be a net operating loss deemed not to exist pursuant to the provisions of paragraph (9) of that Article, respectively.
<sup>machine translation, not official</sup>

**第十項**  平成三十年四月一日前に開始した事業年度において生じた欠損金額に係る新法人税法第五十七条第六項から第九項までの規定の適用については、同条第六項中「第一項の」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置）の規定によりなお従前の例によることとされる場合における同法第二条の規定による改正前の法人税法（以下この条において「平成二十七年旧法人税法」という。）第五十七条第一項（青色申告書を提出した事業年度の欠損金の繰越し）の」と、「第二項」とあるのは「同条第二項若しくは第六項又は所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第二十条第七項（欠損金の繰越しに関する経過措置）」と、同条第七項中「、第二項」とあるのは「、平成二十七年旧法人税法第五十七条第二項」と、同項第一号中「前十年内事業年度」とあるのは「平成二十七年旧法人税法第五十七条第二項に規定する前九年内事業年度」と、「第二項」とあるのは「同項若しくは同条第六項又は令和二年改正法附則第二十条第七項」と、同条第八項中「おける第一項」とあるのは「おける平成二十七年旧法人税法第五十七条第一項」と、同項第一号中「通算前十年内事業年度」とあるのは「通算前九年内事業年度」と、「十年以内」とあるのは「九年以内」と、「第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項若しくは第六項又は令和二年改正法附則第二十条第七項」と、「、第一項」とあるのは「、平成二十七年旧法人税法第五十七条第一項」と、「第四項から第六項まで」とあるのは「同条第四項、第五項若しくは第九項の規定、第六項」と、「又は第五十八条第一項」とあるのは「の規定又は令和二年改正法附則第二十条第八項」と、同項第二号中「通算前十年内事業年度」とあるのは「通算前九年内事業年度」と、同条第九項中「第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、「第二項」とあるのは「同条第二項若しくは第六項又は令和二年改正法附則第二十条第七項」とする。
<sup>suppl-5021-8/art-20/par-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57, paragraphs (6) through (9) of the New Corporation Tax Act to a net operating loss that arose in a business year that began before April 1, 2018, the phrase "of paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "of Article 57, paragraph (1) (Carryover of Losses in a Business Year When a Blue Return Has Been Filed) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the '2015 Former Corporation Tax Act' in this Article) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 27, paragraph (1) (Transitional Measures for Carryover of Losses in Business Years When a Blue Return Has Been Filed, etc.) of the Supplementary Provisions of that Act", and the phrase "paragraph (2)" with "paragraph (2) or (6) of that Article or Article 20, paragraph (7) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Income Tax Act Amendment' in this Article)"; the phrase ", paragraph (2)" in paragraph (7) of that Article is deemed to be replaced with ", Article 57, paragraph (2) of the 2015 Former Corporation Tax Act"; the phrase "business year within preceding ten years" in item (i) of that paragraph is deemed to be replaced with "business year within preceding nine years prescribed in Article 57, paragraph (2) of the 2015 Former Corporation Tax Act", and the phrase "paragraph (2)" with "that paragraph or paragraph (6) of that Article or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "of paragraph (1) in each business year" in paragraph (8) of that Article is deemed to be replaced with "of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act in each business year"; the phrase "business years within ten years before group tax sharing" in item (i) of that paragraph is deemed to be replaced with "business years within nine years before group tax sharing", the phrase "within ten years" with "within nine years", the phrase "paragraph (2)" with "Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase ", paragraph (1)" with ", Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", the phrase "paragraphs (4) through (6)" with "the provisions of paragraph (4), (5) or (9) of that Article, paragraph (6)", and the phrase "or Article 58, paragraph (1)" with "or the provisions of Article 20, paragraph (8) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "business years within ten years before group tax sharing" in item (ii) of that paragraph is deemed to be replaced with "business years within nine years before group tax sharing"; and the phrase "paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", and the phrase "paragraph (2)" with "paragraph (2) or (6) of that Article or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
<sup>machine translation, not official</sup>

**第十一項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の欠損金額については、新法人税法第五十七条第六項、第七項（第一号に係る部分に限る。）及び第八項の規定は、適用しない。
<sup>suppl-5021-8/art-20/par-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57, paragraph (6), paragraph (7) (limited to the part pertaining to item (i)) and paragraph (8) of the New Corporation Tax Act do not apply to the net operating loss of a group tax sharing corporation that is deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第十二項**  附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第五十七条第六項から第八項までの規定を適用する。
<sup>suppl-5021-8/art-20/par-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 57, paragraphs (6) through (8) of the New Corporation Tax Act apply by deeming a domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and by deeming a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
<sup>machine translation, not official</sup>

**第十三項**  通算親法人が附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされたものであり、かつ、当該通算親法人が令和四年四月一日前に開始した事業年度において旧法人税法第五十七条第十一項第二号イからニまでに掲げる事実が生じたものである場合における当該通算親法人及び他の通算法人に係る新法人税法第五十七条の規定の適用については、同条第十一項第二号中「が内国法人」とあるのは「が内国法人（当該内国法人に係る通算親法人を含む。）」と、「当該内国法人の」とあるのは「その事実が生じた内国法人の」とする。
<sup>suppl-5021-8/art-20/par-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57 of the New Corporation Tax Act to a group tax sharing parent corporation and the other group tax sharing corporations in the case where the group tax sharing parent corporation is one deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, and a fact listed in Article 57, paragraph (11), item (ii), (a) through (d) of the Former Corporation Tax Act occurred with respect to that group tax sharing parent corporation in a business year that began before April 1, 2022, the phrase "with respect to a domestic corporation" in paragraph (11), item (ii) of that Article is deemed to be replaced with "with respect to a domestic corporation (including the group tax sharing parent corporation related to that domestic corporation)", and the phrase "of that domestic corporation" with "of the domestic corporation with respect to which that fact occurred".
<sup>machine translation, not official</sup>

**第十四項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5021-8/art-20/par-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第二十一条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — Transitional Measures for Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十七条の二の規定の適用については、同条第一項に規定する欠損金額には、前条第一項又は第七項の規定により欠損金額とみなされたもの（新法人税法第五十七条第一項又は平成二十七年旧法人税法第五十七条第一項の規定の適用があるものに限る。）を含むものとする。
<sup>suppl-5021-8/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57-2 of the New Corporation Tax Act, the net operating loss prescribed in paragraph (1) of that Article is to include amounts deemed to be net operating losses pursuant to the provisions of paragraph (1) or (7) of the preceding Article (limited to those to which the provisions of Article 57, paragraph (1) of the New Corporation Tax Act or Article 57, paragraph (1) of the 2015 Former Corporation Tax Act apply).
<sup>machine translation, not official</sup>

**第二項**  内国法人のうち各連結事業年度の連結所得に対する法人税を課される最終の連結事業年度終了の日において旧法人税法第八十一条の十第一項に規定する欠損等連結法人（以下この条において「欠損等連結法人」という。）であったものは、新法人税法第五十七条の二第一項に規定する欠損等法人（以下この条において「欠損等法人」という。）とみなして、新法人税法第五十七条の二の規定を適用する。この場合において、旧法人税法第五十七条の二第一項に規定する政令で定める日を新法人税法第五十七条の二第一項に規定する支配日とみなす。
<sup>suppl-5021-8/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that, as of the last day of the final consolidated business year in which it was subject to corporation tax on consolidated income for each consolidated business year, was a consolidated corporation showing a loss, etc. prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act (referred to as a "consolidated corporation showing a loss, etc." in this Article) is deemed to be a corporation showing a loss, etc. prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act (referred to as a "corporation showing a loss, etc." in this Article), and the provisions of Article 57-2 of the New Corporation Tax Act apply. In this case, the day specified by Cabinet Order prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act is deemed to be the date of control prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

**第三項**  欠損等法人（前項の規定により欠損等法人とみなされたものを含む。以下この項及び第五項において同じ。）と他の法人との間で当該欠損等法人の新法人税法第五十七条の二第一項に規定する該当日（旧法人税法第八十一条の十第一項に規定する該当日を含む。）以後に当該欠損等法人を合併法人とする適格合併が行われる場合には、当該適格合併に係る被合併法人の当該適格合併の日の前日の属する連結事業年度以前の各連結事業年度において生じた連結欠損金個別帰属額（当該適格合併が当該欠損等法人の適用連結事業年度（旧法人税法第八十一条の十第一項に規定する適用連結事業年度をいう。以下この条において同じ。）開始の日以後三年を経過する日（その経過する日が旧法人税法第五十七条の二第一項に規定する特定支配日以後五年を経過する日後となる場合にあっては、同日。第五項において「三年経過日」という。）後に行われるものである場合には、当該連結欠損金個別帰属額のうち、その生じた連結事業年度開始の日が当該適用連結事業年度開始の日前であるものに限る。）については、前条第二項の規定は、適用しない。
<sup>suppl-5021-8/art-21/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, on or after the relevant day prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act of a corporation showing a loss, etc. (including one deemed to be a corporation showing a loss, etc. pursuant to the provisions of the preceding paragraph; the same applies in this paragraph and paragraph (5)) (including the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act), a qualified merger in which the corporation showing a loss, etc. is the acquiring corporation is carried out between the corporation showing a loss, etc. and another corporation, the provisions of paragraph (2) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year of the acquired corporation in the qualified merger up to and including the consolidated business year that includes the day before the day of the qualified merger (or, if the qualified merger is carried out after the day on which three years have elapsed from the first day of the applicable consolidated business year (meaning the applicable consolidated business year prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) of the corporation showing a loss, etc. (or, if the day on which those years have elapsed falls after the day on which five years have elapsed from the specified date of control prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act, that day on which five years have elapsed; referred to as the "day on which three years have elapsed" in paragraph (5)), limited to, of that individually attributed consolidated deficit, the portion for which the first day of the consolidated business year in which it arose is before the first day of that applicable consolidated business year).
<sup>machine translation, not official</sup>

**第四項**  新法人税法第五十七条の二第二項の規定の適用については、同項に規定する該当日には、旧法人税法第八十一条の十第一項に規定する該当日を含むものとする。
<sup>suppl-5021-8/art-21/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 57-2, paragraph (2) of the New Corporation Tax Act, the relevant day prescribed in that paragraph is to include the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act.
<sup>machine translation, not official</sup>

**第五項**  欠損等法人の新法人税法第五十七条の二第一項に規定する該当日以後に当該欠損等法人との間に新法人税法第五十七条第二項に規定する完全支配関係がある内国法人で当該欠損等法人が発行済株式又は出資の全部又は一部を有するものの残余財産が確定する場合における当該内国法人の当該残余財産の確定の日の属する連結事業年度以前の各連結事業年度において生じた連結欠損金個別帰属額（当該残余財産の確定の日が当該欠損等法人の三年経過日以後である場合には、当該連結欠損金個別帰属額のうち、その生じた連結事業年度開始の日が当該欠損等法人の適用連結事業年度開始の日前であるものに限る。）については、前条第二項の規定は、当該欠損等法人については、適用しない。
<sup>suppl-5021-8/art-21/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, on or after the relevant day prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act of a corporation showing a loss, etc., the determination of residual assets is made for a domestic corporation that has a full controlling interest prescribed in Article 57, paragraph (2) of the New Corporation Tax Act with the corporation showing a loss, etc. and of which the corporation showing a loss, etc. holds all or part of the issued shares or capital contributions, the provisions of paragraph (2) of the preceding Article do not apply, with respect to the corporation showing a loss, etc., to the individually attributed consolidated deficit that arose in each consolidated business year of that domestic corporation up to and including the consolidated business year that includes the day of that determination of residual assets (or, if the day of that determination of residual assets is on or after the day on which three years have elapsed for the corporation showing a loss, etc., limited to, of that individually attributed consolidated deficit, the portion for which the first day of the consolidated business year in which it arose is before the first day of the applicable consolidated business year of the corporation showing a loss, etc.).
<sup>machine translation, not official</sup>

**第六項**  欠損等連結法人が旧法人税法第八十一条の十第一項に規定する該当日以後に前条第一項に規定する承認の取消しの場合若しくは取りやめの承認の場合に該当する場合又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合には、当該欠損等連結法人の適用連結事業年度前の各連結事業年度において生じた連結欠損金個別帰属額については、前条第一項及び第七項の規定は、適用しない。
<sup>suppl-5021-8/art-21/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a consolidated corporation showing a loss, etc., on or after the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act, falls under the case of revocation of approval or the case of approval of withdrawal prescribed in paragraph (1) of the preceding Article, or has had the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions applied, the provisions of paragraphs (1) and (7) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year prior to the applicable consolidated business year of the consolidated corporation showing a loss, etc.
<sup>machine translation, not official</sup>

**第七項**  内国法人と欠損等連結法人との間で当該内国法人を合併法人とする適格合併が行われる場合又は内国法人との間に新法人税法第五十七条第二項に規定する完全支配関係がある他の内国法人である欠損等連結法人の残余財産が確定する場合には、これらの欠損等連結法人の適用連結事業年度前の各連結事業年度において生じた連結欠損金個別帰属額については、前条第二項の規定は、適用しない。
<sup>suppl-5021-8/art-21/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a qualified merger in which a domestic corporation is the acquiring corporation is carried out between the domestic corporation and a consolidated corporation showing a loss, etc., or where the residual assets of a consolidated corporation showing a loss, etc. that is another domestic corporation that has a full controlling interest prescribed in Article 57, paragraph (2) of the New Corporation Tax Act with a domestic corporation are determined, the provisions of paragraph (2) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year prior to the applicable consolidated business year of that consolidated corporation showing a loss, etc.
<sup>machine translation, not official</sup>

### 第二十二条（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — Transitional Measures for Carryover of Losses Due to a Disaster in Business Years When a Blue Return Has Not Been Filed
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-22 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人の令和四年四月一日前に開始した事業年度において生じた欠損金額がある場合には、同日以後に開始する事業年度については、当該欠損金額が生じた事業年度の確定申告書、修正申告書又は更正請求書に添付された旧法人税法第五十八条第五項に規定する書類は、新法人税法第五十八条第三項に規定する書類とみなして、新法人税法第五十七条及び第五十八条の規定を適用する。
<sup>suppl-5021-8/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where there is a net operating loss that arose in a business year of a corporation that began before April 1, 2022, for business years beginning on or after that date, the provisions of Articles 57 and 58 of the New Corporation Tax Act apply by deeming the documents prescribed in Article 58, paragraph (5) of the Former Corporation Tax Act that were attached to the Final Return, amended return or written request for Reassessment for the business year in which that net operating loss arose to be the documents prescribed in Article 58, paragraph (3) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する欠損金額について新法人税法第五十七条の規定を適用する場合には、次の各号に掲げる金額は、当該各号に定める金額とみなす。
<sup>suppl-5021-8/art-22/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In applying the provisions of Article 57 of the New Corporation Tax Act to the net operating loss prescribed in the preceding paragraph, the amounts listed in the following items are deemed to be the amounts specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  旧法人税法第五十八条第一項の規定により損金の額に算入された金額　新法人税法第五十七条第一項の規定により損金の額に算入された金額
  <sup>suppl-5021-8/art-22/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount included in the amount of deductible expenses pursuant to the provisions of Article 58, paragraph (1) of the Former Corporation Tax Act: the amount included in the amount of deductible expenses pursuant to the provisions of Article 57, paragraph (1) of the New Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  旧法人税法第五十八条第二項の規定により同項の内国法人の災害損失欠損金額（同条第一項に規定する災害損失欠損金額をいう。以下この条において同じ。）とみなされた金額　新法人税法第五十七条第二項の規定により同項の内国法人の欠損金額とみなされた金額
  <sup>suppl-5021-8/art-22/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount deemed to be a net operating loss caused by a disaster (meaning a net operating loss caused by a disaster prescribed in Article 58, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) of the domestic corporation set forth in Article 58, paragraph (2) of the Former Corporation Tax Act pursuant to the provisions of that paragraph: the amount deemed to be a net operating loss of the domestic corporation set forth in Article 57, paragraph (2) of the New Corporation Tax Act pursuant to the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  旧法人税法第五十八条第三項の規定によりないものとされた災害損失欠損金額　新法人税法第五十七条第五項の規定によりないものとされた欠損金額
  <sup>suppl-5021-8/art-22/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the net operating loss caused by a disaster deemed not to exist pursuant to the provisions of Article 58, paragraph (3) of the Former Corporation Tax Act: the net operating loss deemed not to exist pursuant to the provisions of Article 57, paragraph (5) of the New Corporation Tax Act.
  <sup>machine translation, not official</sup>

**第三項**  法人の平成三十年四月一日前に開始した事業年度（青色申告書を提出する事業年度を除く。）において生じた災害損失欠損金額（当該災害損失欠損金額が生じた事業年度の確定申告書、修正申告書又は更正請求書に平成二十七年旧法人税法第五十八条第五項に規定する書類の添付がある場合における当該災害損失欠損金額に限る。）がある場合には、令和四年四月一日以後に開始する事業年度については、当該災害損失欠損金額が生じた事業年度は青色申告書を提出する事業年度と、当該災害損失欠損金額に相当する金額は当該事業年度において生じた欠損金額と、それぞれみなして、平成二十七年旧法人税法第五十七条（第三項及び第四項を除く。）の規定を適用する。
<sup>suppl-5021-8/art-22/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where there is a net operating loss caused by a disaster that arose in a business year of a corporation that began before April 1, 2018 (excluding a business year for which a Blue Return is filed) (limited to a net operating loss caused by a disaster in the case where the Final Return, amended return or written request for Reassessment for the business year in which that net operating loss caused by a disaster arose has the attachment of the documents prescribed in Article 58, paragraph (5) of the 2015 Former Corporation Tax Act), for business years beginning on or after April 1, 2022, the provisions of Article 57 of the 2015 Former Corporation Tax Act (excluding paragraphs (3) and (4) of that Article) apply by deeming the business year in which that net operating loss caused by a disaster arose to be a business year for which a Blue Return is filed, and the amount equivalent to that net operating loss caused by a disaster to be a net operating loss that arose in that business year, respectively.
<sup>machine translation, not official</sup>

**第四項**  前項の規定により青色申告書を提出する事業年度において生じた欠損金額とみなされた金額について平成二十七年旧法人税法第五十七条の規定を適用する場合には、次の各号に掲げる金額は、当該各号に定める金額とみなす。
<sup>suppl-5021-8/art-22/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In applying the provisions of Article 57 of the 2015 Former Corporation Tax Act to an amount deemed to be a net operating loss that arose in a business year for which a Blue Return is filed pursuant to the provisions of the preceding paragraph, the amounts listed in the following items are deemed to be the amounts specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  平成二十七年旧法人税法第五十八条第一項の規定により損金の額に算入された金額　平成二十七年旧法人税法第五十七条第一項の規定により損金の額に算入された金額
  <sup>suppl-5021-8/art-22/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount included in the amount of deductible expenses pursuant to the provisions of Article 58, paragraph (1) of the 2015 Former Corporation Tax Act: the amount included in the amount of deductible expenses pursuant to the provisions of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  平成二十七年旧法人税法第五十八条第二項の規定により同項の内国法人の災害損失欠損金額とみなされた金額　平成二十七年旧法人税法第五十七条第二項の規定により同項の内国法人の欠損金額とみなされた金額
  <sup>suppl-5021-8/art-22/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount deemed to be a net operating loss caused by a disaster of the domestic corporation set forth in Article 58, paragraph (2) of the 2015 Former Corporation Tax Act pursuant to the provisions of that paragraph: the amount deemed to be a net operating loss of the domestic corporation set forth in Article 57, paragraph (2) of the 2015 Former Corporation Tax Act pursuant to the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  平成二十七年旧法人税法第五十八条第三項の規定によりないものとされた災害損失欠損金額　平成二十七年旧法人税法第五十七条第五項の規定によりないものとされた欠損金額
  <sup>suppl-5021-8/art-22/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the net operating loss caused by a disaster deemed not to exist pursuant to the provisions of Article 58, paragraph (3) of the 2015 Former Corporation Tax Act: the net operating loss deemed not to exist pursuant to the provisions of Article 57, paragraph (5) of the 2015 Former Corporation Tax Act.
  <sup>machine translation, not official</sup>

### 第二十三条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-23 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十九条第一項から第四項までの規定の適用については、これらの規定に規定する欠損金額には、連結事業年度において生じた旧法人税法第八十一条の十八第一項に規定する個別欠損金額（当該連結事業年度に連結欠損金額（旧法人税法第二条第十九号の二に規定する連結欠損金額をいう。以下この条及び附則第三十五条第二項第二号イにおいて同じ。）が生じた場合には、当該連結欠損金額のうち新法人税法第五十九条第一項から第四項までの内国法人に帰せられる金額を加算した金額）を含むものとする。
<sup>suppl-5021-8/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 59, paragraphs (1) through (4) of the New Corporation Tax Act, the net operating loss prescribed in those provisions is to include the individual net operating loss prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act incurred in a consolidated business year (in the case where a consolidated deficit (meaning a consolidated deficit prescribed in Article 2, item (xix)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article and in Article 35, paragraph (2), item (ii), (a) of the Supplementary Provisions) arose in the consolidated business year, the amount obtained by adding the portion of the consolidated deficit attributable to the domestic corporation referred to in Article 59, paragraphs (1) through (4) of the New Corporation Tax Act).
<sup>machine translation, not official</sup>

### 第二十四条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額に関する経過措置） — Transitional Measures Concerning the Amount of Loss on Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-24 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二十一条第二項の規定により同項に規定する欠損等法人とみなされた同項に規定する欠損等連結法人のうち旧法人税法第五十七条の二第一項に規定する特定支配日の属する事業年度又は連結事業年度開始の日において旧法人税法第六十条の三第一項に規定する評価損資産その他政令で定める資産を有していたものは、新法人税法第六十条の三第一項に規定する欠損等法人とみなして、同条の規定を適用する。この場合において、旧法人税法第八十一条の十第一項に規定する適用連結事業年度は新法人税法第六十条の三第一項に規定する適用事業年度と、旧法人税法第八十一条の十第一項に規定する特定支配日は新法人税法第六十条の三第一項に規定する支配日と、それぞれみなす。
<sup>suppl-5021-8/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Of the consolidated corporations showing a loss, etc. prescribed in Article 21, paragraph (2) of the Supplementary Provisions that are deemed to be corporations showing a loss, etc. prescribed in that paragraph pursuant to the provisions of that paragraph, those that held assets with unrealized losses prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act or other assets specified by Cabinet Order as of the first day of the business year or consolidated business year containing the specified date of control prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act are deemed to be corporations showing a loss, etc. prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the provisions of that Article apply to them. In this case, the applicable consolidated business year prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the applicable business year prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the specified date of control prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the date of control prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, respectively.
<sup>machine translation, not official</sup>

### 第二十五条（完全支配関係がある法人の間の取引の損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on Transactions between Corporations Having a Full Controlling Interest
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-25 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の十一第三項の規定の適用については、同項に規定する譲渡利益額又は譲渡損失額に相当する金額には、同条第一項に規定する譲渡利益額又は同項に規定する譲渡損失額に相当する金額のうち同条第三項に規定する前日の属する事業年度前の各連結事業年度の連結所得の金額の計算上益金の額又は損金の額に算入された金額を含まないものとする。
<sup>suppl-5021-8/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61-11, paragraph (3) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the business year containing the preceding day prescribed in paragraph (3) of that Article.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十一条の十一第四項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
<sup>suppl-5021-8/art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply to corporation tax on income for business years of a domestic corporation ending on or after March 31, 2022.
<sup>machine translation, not official</sup>

**第三項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第六十一条の十一第四項に規定する譲渡損益調整額については、同項の規定は、適用しない。
<sup>suppl-5021-8/art-25/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the adjustment amount for gain or loss on transfer, as prescribed in Article 61-11, paragraph (4) of the New Corporation Tax Act, of a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act do not apply.
<sup>machine translation, not official</sup>

**第四項**  附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十一条の十一第四項の規定を適用する。
<sup>suppl-5021-8/art-25/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第六十一条の十一第四項の規定の適用については、同項に規定する譲渡利益額又は譲渡損失額に相当する金額には、同条第一項に規定する譲渡利益額又は同項に規定する譲渡損失額に相当する金額のうち同条第四項に規定する時価評価事業年度前の各連結事業年度の連結所得の金額の計算上益金の額又は損金の額に算入された金額を含まないものとする。
<sup>suppl-5021-8/art-25/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the fair valuation business year prescribed in paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第二十六条（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Lease Transfers
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十三条第三項の規定の適用については、同項に規定するリース譲渡に係る収益の額及び費用の額には、同条第一項に規定するリース譲渡に係る収益の額及び費用の額のうち同条第三項に規定する非適格株式交換等事業年度前の各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入された金額を含まないものとする。
<sup>suppl-5021-8/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 63, paragraph (3) of the New Corporation Tax Act, the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in that paragraph are not to include, out of the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (1) of that Article, the amounts included in the amount of gross profits and the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the non-qualified share exchange, etc. business year prescribed in paragraph (3) of that Article.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十三条第四項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
<sup>suppl-5021-8/art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 63, paragraph (4) of the New Corporation Tax Act apply to corporation tax on income for business years of a domestic corporation ending on or after March 31, 2022.
<sup>machine translation, not official</sup>

**第三項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第六十三条第四項に規定する収益の額及び費用の額については、同項の規定は、適用しない。
<sup>suppl-5021-8/art-26/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of proceeds and the amount of expenses prescribed in Article 63, paragraph (4) of the New Corporation Tax Act of a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
<sup>machine translation, not official</sup>

**第四項**  附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十三条第四項の規定を適用する。
<sup>suppl-5021-8/art-26/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 63, paragraph (4) of the New Corporation Tax Act apply.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第六十三条第四項の規定の適用については、同項に規定するリース譲渡に係る収益の額及び費用の額には、同条第一項に規定するリース譲渡に係る収益の額及び費用の額のうち同条第四項に規定する時価評価事業年度前の各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入された金額を含まないものとする。
<sup>suppl-5021-8/art-26/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 63, paragraph (4) of the New Corporation Tax Act, the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in that paragraph are not to include, out of the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (1) of that Article, the amounts included in the amount of gross profits and the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the fair valuation business year prescribed in paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第二十七条（損益通算の対象となる欠損金額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-27 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の新法人税法第六十四条の五第一項に規定する通算前欠損金額については、新法人税法第六十四条の六第一項の規定は、適用しない。
<sup>suppl-5021-8/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the net operating loss before aggregation prescribed in Article 64-5, paragraph (1) of the New Corporation Tax Act of a group tax sharing corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of Article 64-6, paragraph (1) of the New Corporation Tax Act do not apply.
<sup>machine translation, not official</sup>

**第二項**  附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の六第一項の規定を適用する。
<sup>suppl-5021-8/art-27/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-6, paragraph (1) of the New Corporation Tax Act apply.
<sup>machine translation, not official</sup>

### 第二十八条（欠損金の通算に関する経過措置） — Transitional Measures Concerning Aggregation of Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-28 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二十条第一項又は第四項の規定の適用がある場合における新法人税法第六十四条の七の規定の適用については、同条第一項第二号イ中「第五十七条第二項」とあるのは「第五十七条第二項又は所得税法等の一部を改正する法律（令和二年法律第八号。（２）において「令和二年改正法」という。）附則第二十条第一項（欠損金の繰越しに関する経過措置）」と、同号イ（２）中「又は」とあるのは「若しくは」と、「の規定」とあるのは「又は令和二年改正法附則第二十条第四項の規定」とする。
<sup>suppl-5021-8/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (1) or (4) of the Supplementary Provisions apply, the phrase "Article 57, paragraph (2)" in paragraph (1), item (ii), (a) of that Article is deemed to be replaced with "Article 57, paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amending Act' in (2)) (Transitional Measures Concerning the Carryover of Losses)"; in item (ii), (a), (2) of that paragraph, "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives); and the phrase "Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed)" is deemed to be replaced with "Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed) or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Amending Act".
<sup>machine translation, not official</sup>

**第二項**  平成三十年四月一日前に開始した事業年度において生じた欠損金額に係る新法人税法第六十四条の七の規定の適用については、同条第一項中「第五十七条第一項（」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置）の規定によりなお従前の例によることとされる場合における同法第二条の規定による改正前の法人税法（以下この条において「平成二十七年旧法人税法」という。）第五十七条第一項（青色申告書を提出した事業年度の」と、同項第一号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、「十年以内」とあるのは「九年以内」と、「十年前」とあるのは「九年前」と、「親法人十年内事業年度等」とあるのは「親法人九年内事業年度等」と、同項第二号中「十年以内」とあるのは「九年以内」と、「十年内事業年度」」とあるのは「九年内事業年度」」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項若しくは第六項又は所得税法等の一部を改正する法律（令和二年法律第八号。（２）において「令和二年改正法」という。）附則第二十条第七項（欠損金の繰越しに関する経過措置）」と、同号イ（１）中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号イ（２）中「第五十七条第四項から第六項まで、第八項若しくは第九項又は第五十八条第一項（青色申告書を提出しなかつた事業年度の欠損金の特例）」とあるのは「平成二十七年旧法人税法第五十七条第四項、第五項若しくは第九項又は令和二年改正法附則第二十条第八項若しくは同条第十項の規定により読み替えて適用される第五十七条第六項、第八項若しくは第九項（欠損金の繰越し）」と、同号イ（３）中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号ロ及びハ（１）中「十年内事業年度」とあるのは「九年内事業年度」と、同号ハ（２）（ｉ）及び（ｉｉ）並びに（３）（ｉ）及び（ｉｉ）中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同項第三号中「通算法人の十年内事業年度」とあるのは「通算法人の九年内事業年度」と、同号イ中「十年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が」とあるのは「九年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が」と、「十年内事業年度に係る欠損控除前所得金額（第五十七条第一項本文」とあるのは「九年内事業年度に係る欠損控除前所得金額（平成二十七年旧法人税法第五十七条第一項本文」と、同号イ（２）中「十年内事業年度」とあるのは「九年内事業年度」と、同号イ（３）中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第一項本文」とあるのは「平成二十七年旧法人税法第五十七条第一項本文」と、同号ロ中「十年内事業年度」とあるのは「九年内事業年度」と、同項第四号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、同条第二項第一号中「十年」とあるのは「九年」と、同項第二号及び同条第三項中「第五十七条第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項」と、同条第四項中「十年」とあるのは「九年」と、「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同条第五項中「又は当該適用事業年度に係る各十年内事業年度」とあるのは「又は当該適用事業年度に係る各九年内事業年度」と、「書類に当該各十年内事業年度」とあるのは「書類に当該各九年内事業年度」と、「、第五十七条第一項」とあるのは「、平成二十七年旧法人税法第五十七条第一項」と、同項第一号中「十年内事業年度」とあるのは「九年内事業年度」と、同項第二号中「場合に第五十七条第一項」とあるのは「場合に平成二十七年旧法人税法第五十七条第一項」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、同号ロ（１）（ｉ）及び（２）（ｉ）中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同条第六項中「十年内事業年度」とあるのは「九年内事業年度」と、同条第七項第一号中「第五十七条第一項本文」とあるのは「平成二十七年旧法人税法第五十七条第一項本文」と、同条第九項第二号中「十年」とあるのは「九年」と、同項第三号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同項第四号中「十年」とあるのは「九年」と、同項第七号中「十年内事業年度」とあるのは「九年内事業年度」とする。
<sup>suppl-5021-8/art-28/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act pertaining to net operating losses incurred in business years that started before April 1, 2018, in paragraph (1) of that Article, the phrase "Article 57, paragraph (1) (Carryover of Losses)" is deemed to be replaced with "Article 57, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) in the case where the provisions then in force continue to govern pursuant to Article 27, paragraph (1) of the Supplementary Provisions of that Act (Transitional Measures Concerning the Carryover, etc. of Losses for Business Years for Which a Blue Return Was Filed) (hereinafter referred to as the '2015 Former Corporation Tax Act' in this Article) (Carryover of Losses for Business Years for Which a Blue Return Was Filed)"; in item (i) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", the phrase "within ten years" is deemed to be replaced with "within nine years", the phrase "ten years before" is deemed to be replaced with "nine years before" and the phrase "parent corporation's business years within ten years, etc." is deemed to be replaced with "parent corporation's business years within nine years, etc."; in item (ii) of that paragraph, the phrase "within ten years" is deemed to be replaced with "within nine years" and the phrase "'business year within ten years'" is deemed to be replaced with "'business year within nine years'"; in item (ii), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "Article 57, paragraph (2)" is deemed to be replaced with "Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act or Article 20, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amending Act' in (2)) (Transitional Measures Concerning the Carryover of Losses)"; in item (ii), (a), (1) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (a), (2) of that paragraph, the phrase "Article 57, paragraphs (4) through (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed)" is deemed to be replaced with "Article 57, paragraph (4), (5) or (9) of the 2015 Former Corporation Tax Act, or Article 57, paragraph (6), (8) or (9) (Carryover of Losses) as applied with the replacement of terms pursuant to Article 20, paragraph (8) of the Supplementary Provisions of the 2020 Amending Act or paragraph (10) of that Article"; in item (ii), (a), (3) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (b) and (c), (1) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii), (c), (2), (i) and (ii) and (3), (i) and (ii) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii) of that paragraph, the phrase "business year within ten years of a group tax sharing corporation" is deemed to be replaced with "business year within nine years of a group tax sharing corporation"; in item (iii), (a) of that paragraph, the phrase "the specified net operating loss incurred in the corresponding business year of the group tax sharing corporation pertaining to the business year within ten years" is deemed to be replaced with "the specified net operating loss incurred in the corresponding business year of the group tax sharing corporation pertaining to the business year within nine years" and the phrase "the amount of income before loss deduction pertaining to the business year within ten years (meaning, where calculated without applying the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the amount of income before loss deduction pertaining to the business year within nine years (meaning, where calculated without applying the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii), (a), (2) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (iii), (a), (3) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii), (b) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (iv) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iv), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in paragraph (2), item (i) of that Article, the phrase "ten years" is deemed to be replaced with "nine years"; in item (ii) of that paragraph and paragraph (3) of that Article, the phrase "Article 57, paragraph (2)" is deemed to be replaced with "Article 57, paragraph (2) of the 2015 Former Corporation Tax Act"; in paragraph (4) of that Article, the phrase "ten years" is deemed to be replaced with "nine years" and the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (5) of that Article, the phrase "or, for each business year within ten years pertaining to the applicable business year," is deemed to be replaced with "or, for each business year within nine years pertaining to the applicable business year,", the phrase "in the documents attached to that return for each of the business years within ten years" is deemed to be replaced with "in the documents attached to that return for each of the business years within nine years" and the phrase ", the net operating loss to be included in deductible expenses under Article 57, paragraph (1)" is deemed to be replaced with ", the net operating loss to be included in deductible expenses under Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (i) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii) of that paragraph, the phrase "would be included in deductible expenses under Article 57, paragraph (1)" is deemed to be replaced with "would be included in deductible expenses under Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii), (b), (1), (i) and (2), (i) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (6) of that Article, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in paragraph (7), item (i) of that Article, the phrase "the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (9), item (ii) of that Article, the phrase "ten years" is deemed to be replaced with "nine years"; in item (iii) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iv) of that paragraph, the phrase "ten years" is deemed to be replaced with "nine years"; and in item (vii) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years".
<sup>machine translation, not official</sup>

**第三項**  次条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人に対する新法人税法第六十四条の七の規定の適用については、同条第二項第一号に掲げる金額は、同号の規定にかかわらず、附則第二十条第一項又は第七項の規定により欠損金額とみなされた金額のうち、当該内国法人の連結親法人事業年度が令和四年四月一日前に開始した各連結事業年度において生じた旧法人税法第八十一条の九第三項に規定する特定連結欠損金個別帰属額に係る金額とする。
<sup>suppl-5021-8/art-28/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act to a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of paragraph (1) of the following Article, the amount listed in paragraph (2), item (i) of that Article is, notwithstanding the provisions of that item, the amount, out of the amounts deemed to be net operating losses pursuant to the provisions of Article 20, paragraph (1) or (7) of the Supplementary Provisions, pertaining to the individually attributed amount of specified consolidated losses prescribed in Article 81-9, paragraph (3) of the Former Corporation Tax Act incurred in each consolidated business year of the domestic corporation whose consolidated parent corporation business year started before April 1, 2022.
<sup>machine translation, not official</sup>

**第四項**  附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の七第二項の規定を適用する。
<sup>suppl-5021-8/art-28/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-7, paragraph (2) of the New Corporation Tax Act apply.
<sup>machine translation, not official</sup>

### 第二十九条（通算承認に関する経過措置） — Transitional Measures Concerning Approval for Group Tax Sharing
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-29 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  令和四年三月三十一日において連結親法人に該当する内国法人（同日後に附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消されたもの及び同日の属する連結親法人事業年度の期間内に旧法人税法第四条の五第三項の承認を受けたもの（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けたものを含む。）を除く。）及び同日の属する連結親法人事業年度終了の日において当該内国法人との間に連結完全支配関係がある連結子法人については、同日の翌日において、新法人税法第六十四条の九第一項の規定による承認があったものとみなす。この場合において、その承認は、同日から、その効力を生ずる。
<sup>suppl-5021-8/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a domestic corporation that falls under the category of a consolidated parent corporation as of March 31, 2022 (excluding one whose approval under Article 4-2 of the Former Corporation Tax Act is rescinded after that date under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions, and one that obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act within the period of the consolidated parent corporation business year containing that date (including one that obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions)) and a consolidated subsidiary corporation that has a consolidated full controlling interest with the domestic corporation as of the day of the end of the consolidated parent corporation business year containing that date, approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given on the day following that date. In this case, the approval becomes effective as of that day.
<sup>machine translation, not official</sup>

**第二項**  連結親法人が令和四年四月一日以後最初に開始する事業年度開始の日の前日までにこの項の規定の適用を受ける旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出した場合には、当該連結親法人及び当該前日において当該連結親法人との間に連結完全支配関係がある連結子法人については、前項の規定は、適用しない。
<sup>suppl-5021-8/art-29/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a consolidated parent corporation has submitted to the competent district director with jurisdiction over the place for tax payment, by the day preceding the first day of the business year that first starts on or after April 1, 2022, a report stating that it is to be subject to the provisions of this paragraph and other matters specified by Ministry of Finance Order, the provisions of the preceding paragraph do not apply to the consolidated parent corporation and a consolidated subsidiary corporation that has a consolidated full controlling interest with the consolidated parent corporation as of that preceding day.
<sup>machine translation, not official</sup>

**第三項**  前項の規定の適用を受けた法人で最終の連結事業年度終了の日の翌日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第三号に掲げる法人とみなして、同条の規定を適用する。
<sup>suppl-5021-8/art-29/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A corporation that has been subject to the provisions of the preceding paragraph and for which the period from the day following the day of the end of the last consolidated business year until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iii) of the New Corporation Tax Act, and the provisions of that Article apply.
<sup>machine translation, not official</sup>

**第四項**  旧法人税法第四条の五第三項の承認（附則第十六条第三項の規定によりなお従前の例によりされた旧法人税法第四条の五第三項の承認を含む。以下この項において「旧承認」という。）を受けた法人でその旧承認を受けた日の属する事業年度終了の日の翌日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第三号に掲げる法人とみなして、同条の規定を適用する。
<sup>suppl-5021-8/art-29/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A corporation that has obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act given under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; hereinafter referred to as "former approval" in this paragraph) and for which the period from the day following the day of the end of the business year containing the day on which it obtained the former approval until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iii) of the New Corporation Tax Act, and the provisions of that Article apply.
<sup>machine translation, not official</sup>

**第五項**  旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された法人（附則第十六条第一項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された法人を含む。）でこれらの承認の取消しの日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第四号に掲げる法人とみなして、同条の規定を適用する。
<sup>suppl-5021-8/art-29/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A corporation whose approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act (including a corporation whose approval under Article 4-2 of the Former Corporation Tax Act was rescinded under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (1) of the Supplementary Provisions) and for which the period from the date of rescission of those approvals until the day of the end of the business year containing the day on which five years have elapsed from that date has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iv) of the New Corporation Tax Act, and the provisions of that Article apply.
<sup>machine translation, not official</sup>

**第六項**  次条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、次条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の九第七項、第十項及び第十二項の規定を適用する。
<sup>suppl-5021-8/art-29/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the following Article is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the following Article is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-9, paragraphs (7), (10) and (12) of the New Corporation Tax Act apply.
<sup>machine translation, not official</sup>

### 第三十条（通算制度の開始等に伴う資産の時価評価損益に関する経過措置） — Transitional Measures for Gains or Losses on the Fair Valuation of Assets upon the Commencement, etc. of the Group Tax Sharing System
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-30 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
<sup>suppl-5021-8/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
<sup>machine translation, not official</sup>

**第二項**  前条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人については、新法人税法第六十四条の十一第一項の規定は、適用しない。
<sup>suppl-5021-8/art-30/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act do not apply to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
<sup>machine translation, not official</sup>

**第三項**  内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十一第一項の規定を適用することができる。
<sup>suppl-5021-8/art-30/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  新法人税法第六十四条の十一第一項第一号に掲げる法人に該当しない内国法人（同項に規定する親法人に限る。）　同号に掲げる法人に該当する内国法人
  <sup>suppl-5021-8/art-30/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (i) of the New Corporation Tax Act (limited to a parent corporation prescribed in that paragraph): a domestic corporation that falls under the corporation listed in that item;
  <sup>machine translation, not official</sup>

  **二**  新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当しないもの　新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人
  <sup>suppl-5021-8/art-30/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **三**  新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当するもの　新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人
  <sup>suppl-5021-8/art-30/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act.
  <sup>machine translation, not official</sup>

**第四項**  前条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の株式又は出資については、新法人税法第六十四条の十一第二項の規定は、適用しない。
<sup>suppl-5021-8/art-30/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-11, paragraph (2) of the New Corporation Tax Act do not apply to the shares of or capital contributions to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
<sup>machine translation, not official</sup>

**第五項**  内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十二第一項の規定を適用することができる。
<sup>suppl-5021-8/art-30/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-12, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当しないもの　新法人税法第六十四条の十二第一項各号に掲げる法人に該当しない内国法人
  <sup>suppl-5021-8/art-30/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  新法人税法第六十四条の十二第一項各号に掲げる法人に該当しない内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当するもの　新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人
  <sup>suppl-5021-8/art-30/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act.
  <sup>machine translation, not official</sup>

**第六項**  旧法人税法第四条の三第六項に規定する連結申請特例年度が令和四年三月三十一日の属する事業年度である場合における同条第九項第一号又は第十一項第一号に掲げる法人に対する新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5021-8/art-30/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Necessary matters concerning the application of the provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act to a corporation listed in paragraph (9), item (i) or paragraph (11), item (i) of Article 4-3 of the Former Corporation Tax Act in the case where the special business year for consolidated application prescribed in paragraph (6) of that Article is the business year that includes March 31, 2022, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures for Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-31 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の新法人税法第六十四条の十四第二項に規定する特定資産譲渡等損失額については、同条の規定は、適用しない。
<sup>suppl-5021-8/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 64-14 of the New Corporation Tax Act do not apply to the net operating loss on the transfer of specified assets prescribed in paragraph (2) of that Article of a group tax sharing corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第二項**  前条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、前条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の十四の規定を適用する。
<sup>suppl-5021-8/art-31/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the preceding Article is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the preceding Article is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-14 of the New Corporation Tax Act apply.
<sup>machine translation, not official</sup>

### 第三十二条（外国税額の控除に関する経過措置） — Transitional Measures for Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-32 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人が控除対象外国法人税の額（新法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この条において同じ。）を納付することとなる事業年度（令和四年四月一日以後に開始するものに限る。）開始の日前三年以内に開始した各事業年度（以下この項において「前三年内事業年度」という。）に連結事業年度に該当するものがある場合において、当該連結事業年度の連結控除限度個別帰属額（旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額をいう。以下この条において同じ。）があるときの新法人税法第六十九条第二項の規定の適用については、その連結控除限度個別帰属額は当該連結事業年度の期間に対応する前三年内事業年度の控除限度額（同条第一項に規定する控除限度額をいう。以下この条において同じ。）とみなし、当該連結事業年度において納付することとなった個別控除対象外国法人税の額（旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この条において同じ。）があるときの新法人税法第六十九条第三項の規定の適用については、その個別控除対象外国法人税の額は当該連結事業年度の期間に対応する前三年内事業年度において納付することとなった控除対象外国法人税の額とみなす。
<sup>suppl-5021-8/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 69, paragraph (2) of the New Corporation Tax Act in the case where, among the business years that began within three years before the first day of the business year (limited to one beginning on or after April 1, 2022) in which a domestic corporation is to pay a creditable amount of the foreign country's corporate tax (meaning the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act; the same applies in this Article) (referred to as a "business year within preceding three years" in this paragraph), there is one that falls under a consolidated business year, and there is an individually attributed amount of the consolidated credit limit (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) for that consolidated business year, that individually attributed amount of the consolidated credit limit is deemed to be the limitation on a creditable amount (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; the same applies in this Article) for the business year within preceding three years corresponding to the period of that consolidated business year; and with regard to the application of the provisions of Article 69, paragraph (3) of the New Corporation Tax Act in the case where there is an individually creditable amount of the foreign country's corporate tax (meaning the individually creditable amount of the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) that came to be paid in that consolidated business year, that individually creditable amount of the foreign country's corporate tax is deemed to be a creditable amount of the foreign country's corporate tax that came to be paid in the business year within preceding three years corresponding to the period of that consolidated business year.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第六十九条第九項の規定の適用については、同項第一号に規定する被合併法人の合併前三年内事業年度（同号に規定する合併前三年内事業年度をいう。以下この項において同じ。）の控除限度額又は控除対象外国法人税の額には当該合併前三年内事業年度の連結控除限度個別帰属額又は個別控除対象外国法人税の額を含むものとし、同条第九項第二号に規定する分割法人等の分割等前三年内事業年度（同号に規定する分割等前三年内事業年度をいう。以下この項において同じ。）の控除限度額又は控除対象外国法人税の額には当該分割等前三年内事業年度の連結控除限度個別帰属額又は個別控除対象外国法人税の額を含むものとする。
<sup>suppl-5021-8/art-32/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 69, paragraph (9) of the New Corporation Tax Act, the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the merger (meaning a business year within three years before the merger prescribed in item (i) of that paragraph; the same applies in this paragraph) of an acquired corporation prescribed in that item is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the merger, and the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the company split, etc. (meaning a business year within three years before the company split, etc. prescribed in item (ii) of that paragraph; the same applies in this paragraph) of a splitting corporation, etc. prescribed in paragraph (9), item (ii) of that Article is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the company split, etc.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第六十九条第十一項の規定の適用については、同項に規定する控除限度額とみなされる金額には旧法人税法第八十一条の十五第五項の規定により前三年内連結事業年度（同条第二項に規定する前三年内連結事業年度をいう。以下この項において同じ。）の連結控除限度個別帰属額とみなされる金額を含むものとし、新法人税法第六十九条第十一項に規定する控除対象外国法人税の額とみなされる金額には旧法人税法第八十一条の十五第五項の規定により前三年内連結事業年度において納付することとなった個別控除対象外国法人税の額とみなされる金額を含むものとする。
<sup>suppl-5021-8/art-32/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 69, paragraph (11) of the New Corporation Tax Act, an amount deemed to be the limitation on a creditable amount prescribed in that paragraph is to include an amount deemed to be the individually attributed amount of the consolidated credit limit for a consolidated business year within preceding three years (meaning a consolidated business year within preceding three years prescribed in Article 81-15, paragraph (2) of the Former Corporation Tax Act; the same applies in this paragraph) pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act, and an amount deemed to be the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (11) of the New Corporation Tax Act is to include an amount deemed to be the individually creditable amount of the foreign country's corporate tax that came to be paid in a consolidated business year within preceding three years pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第六十九条第十二項の規定の適用については、同項に規定する適用事業年度には、旧法人税法第八十一条の十五第一項から第三項までの規定の適用を受けた連結事業年度を含むものとする。
<sup>suppl-5021-8/art-32/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 69, paragraph (12) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied.
<sup>machine translation, not official</sup>

**第五項**  内国法人の令和四年四月一日前に開始した事業年度（連結子法人の連結親法人事業年度が同日前に開始した事業年度を含む。）に連結事業年度に該当するものがある場合における法人税法第六十九条第二十六項の規定の適用については、同項中「のうち最も古い事業年度以後の各事業年度の申告書等」とあるのは「又は連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この項において同じ。）のうち最も古い事業年度又は連結事業年度以後の各事業年度又は各連結事業年度の確定申告書、連結確定申告書（旧法人税法第二条第三十二号（定義）に規定する連結確定申告書をいう。以下この項において同じ。）、修正申告書又は更正請求書」と、「控除対象外国法人税の額を記載した」とあるのは「控除対象外国法人税の額又は当該各連結事業年度の連結控除限度個別帰属額（旧法人税法第八十一条の十五第一項（連結事業年度における外国税額の控除）に規定する連結控除限度個別帰属額をいう。以下この項において同じ。）及び当該各連結事業年度において納付することとなつた個別控除対象外国法人税の額（同条第一項に規定する個別控除対象外国法人税の額をいう。以下この項において同じ。）を記載した」と、「は、税務署長」とあるのは「又は当該各連結事業年度の連結控除限度個別帰属額及び当該各連結事業年度において納付することとなつた個別控除対象外国法人税の額その他の財務省令で定める金額は、税務署長」と、「、当該各事業年度の申告書等」とあるのは「、当該各事業年度又は各連結事業年度の確定申告書、連結確定申告書、修正申告書又は更正請求書」とする。
<sup>suppl-5021-8/art-32/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 69, paragraph (26) of the Corporation Tax Act in the case where, among the business years of a domestic corporation that began before April 1, 2022 (including a business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before that date), there is one that falls under a consolidated business year, the phrase "the returns, etc. for each business year on or after the oldest of the business years" in that paragraph is deemed to be replaced with "the Final Returns, consolidated tax returns (meaning consolidated tax returns prescribed in Article 2, item (xxxii) (Definitions) of the Former Corporation Tax Act; the same applies in this paragraph), amended returns or written requests for Reassessment for each business year or each consolidated business year on or after the oldest of the business years or consolidated business years (meaning consolidated business years prescribed in Article 15-2 (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph); the same applies in this paragraph)", the phrase "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year" with "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year, or the individually attributed amount of the consolidated credit limit for each such consolidated business year (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) (Foreign Tax Credit in a Consolidated Business Year) of the Former Corporation Tax Act; the same applies in this paragraph) and the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year (meaning the individually creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article; the same applies in this paragraph)", the phrase "are, except where the district director" with "or the individually attributed amount of the consolidated credit limit for each such consolidated business year, the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year and other amounts specified by Ministry of Finance Order are, except where the district director", and the phrase "attached to the returns, etc. for each business year" with "attached to the Final Returns, consolidated tax returns, amended returns or written requests for Reassessment for each business year or each consolidated business year".
<sup>machine translation, not official</sup>

### 第三十三条（中間申告に関する経過措置） — Transitional Measures for Interim Return
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-33 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第七十一条第一項の普通法人の令和四年四月一日以後に開始する同項に規定する事業年度において、当該事業年度の前事業年度の期間が連結事業年度に該当する場合には、その普通法人が提出すべき当該事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、当該前事業年度のその普通法人に係る旧法人税法第七十一条第一項第一号に規定する連結法人税個別帰属支払額（次項において「連結法人税個別帰属支払額」という。）で新法人税法第七十一条第一項に規定する六月経過日（次項及び第四項において「六月経過日」という。）の前日までに確定した当該前事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものを当該前事業年度の月数で除し、これに新法人税法第七十一条第一項第一号に規定する中間期間の月数を乗じて計算した金額とする。
<sup>suppl-5021-8/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In a business year prescribed in Article 71, paragraph (1) of the New Corporation Tax Act of an ordinary corporation set forth in that paragraph that begins on or after April 1, 2022, if the period of the previous business year of that business year falls under a consolidated business year, then with regard to the interim return for that business year to be filed by the ordinary corporation, the amount listed in item (i) of that paragraph is, notwithstanding the provisions of that item, the amount calculated by dividing the individually attributed payment of consolidated corporation tax prescribed in Article 71, paragraph (1), item (i) of the Former Corporation Tax Act pertaining to the ordinary corporation for that previous business year (referred to as the "individually attributed payment of consolidated corporation tax" in the following paragraph) that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that previous business year that was finalized by the day before the day on which six months have elapsed prescribed in Article 71, paragraph (1) of the New Corporation Tax Act (referred to as the "day on which six months have elapsed" in the following paragraph and paragraph (4)), by the number of months of that previous business year, and multiplying the result by the number of months of the interim period prescribed in Article 71, paragraph (1), item (i) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第七十一条第一項の場合において、同項の普通法人が同条第二項各号に掲げる期間内に行われた適格合併（法人を設立するものを除く。）に係る合併法人又は法人を設立する適格合併に係る合併法人であるとき（その普通法人の当該事業年度開始の日の一年前の日以後に終了したこれらの適格合併に係る被合併法人の各事業年度（その月数が六月に満たないものを除く。）のうち最も新しい事業年度の期間が連結事業年度に該当する場合に限る。）は、同項及び同条第三項の規定の適用については、当該被合併法人の同条第二項第一号に規定する被合併法人確定法人税額は、当該最も新しい事業年度の当該被合併法人の連結法人税個別帰属支払額で六月経過日の前日までに確定した当該最も新しい事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものとする。
<sup>suppl-5021-8/art-33/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case referred to in Article 71, paragraph (1) of the New Corporation Tax Act, when the ordinary corporation set forth in that paragraph is the acquiring corporation in a qualified merger (excluding one that establishes a corporation) carried out within a period listed in any of the items of paragraph (2) of that Article or the acquiring corporation in a qualified merger that establishes a corporation (limited to the case where, of the business years (excluding those of less than six months) of the acquired corporation in those qualified mergers that ended on or after the day one year before the first day of that business year of the ordinary corporation, the period of the most recent business year falls under a consolidated business year), then, with regard to the application of the provisions of that paragraph and paragraph (3) of that Article, the finalized corporation tax amount of the acquired corporation prescribed in paragraph (2), item (i) of that Article of that acquired corporation is the individually attributed payment of consolidated corporation tax of that acquired corporation for that most recent business year that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that most recent business year that was finalized by the day before the day on which six months have elapsed.
<sup>machine translation, not official</sup>

**第三項**  前二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>suppl-5021-8/art-33/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The number of months set forth in the preceding two paragraphs is calculated according to the calendar and a division of less than one month is counted as one month.
<sup>machine translation, not official</sup>

**第四項**  第一項の連結事業年度に該当する事業年度の旧法人税法第八十一条の二十二第一項の規定による申告書の提出期限が旧法人税法第八十一条の二十四第一項の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額が確定したときは、六月経過日の前日までに当該金額が確定したものとみなして、第一項及び第二項の規定を適用する。
<sup>suppl-5021-8/art-33/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the due date for filing a return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for a business year that falls under the consolidated business year set forth in paragraph (1) has been extended by four months pursuant to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act, and the provisions of Article 10, paragraph (2) of the Act on General Rules for National Taxes apply to the due date for filing that return, if the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return is finalized during the period from the day following the due date for filing that return that would apply if the provisions of that paragraph did not apply, until the day deemed to be the due date for filing that return pursuant to the provisions of that paragraph, the provisions of paragraphs (1) and (2) apply by deeming that amount to have been finalized by the day before the day on which six months have elapsed.
<sup>machine translation, not official</sup>

### 第三十四条（確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures for Special Provisions on Extension of the Due Date for Filing a Final Return
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-34 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人（連結親法人であったものに限る。以下この条において「移行法人」という。）が令和四年三月三十一日の属する連結事業年度において旧法人税法第八十一条の二十四第一項の規定の適用を受けていた場合には、当該移行法人及び当該連結事業年度終了の日において当該移行法人との間に連結完全支配関係があった内国法人（同日の翌日において当該移行法人との間に通算完全支配関係を有しなくなったものを除く。）は、当該翌日において新法人税法第七十五条の二第一項の提出期限の延長がされたものとみなす。
<sup>suppl-5021-8/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (limited to one that was a consolidated parent corporation; referred to as a "transitioned corporation" in this Article) was subject to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have had the due date for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended on that following day.
<sup>machine translation, not official</sup>

**第二項**  移行法人が令和四年三月三十一日の属する連結事業年度において旧法人税法第八十一条の二十四第一項各号の指定を受けていた場合には、当該移行法人及び当該連結事業年度終了の日において当該移行法人との間に連結完全支配関係があった内国法人（同日の翌日において当該移行法人との間に通算完全支配関係を有しなくなったものを除く。）は、当該翌日において当該指定に係る月数を新法人税法第七十五条の二第十一項第一号の規定により読み替えて適用する同条第一項各号の指定に係る月数として当該各号の指定を受けたものとみなす。
<sup>suppl-5021-8/art-34/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a transitioned corporation had received a designation under any of the items of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have received, on that following day, the designation under the relevant item of Article 75-2, paragraph (1) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of paragraph (11), item (i) of that Article, with the number of months pertaining to that designation as the number of months pertaining to the designation under that item.
<sup>machine translation, not official</sup>

### 第三十五条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures for Refund through Carryback of Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-35 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  附則第二十条第四項の規定の適用がある場合における新法人税法第八十条第四項の規定の適用については、同項中「又は第五項」とあるのは、「若しくは第五項又は所得税法等の一部を改正する法律（令和二年法律第八号）附則第二十条第四項（欠損金の繰越しに関する経過措置）」とする。
<sup>suppl-5021-8/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 80, paragraph (4) of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (4) of the Supplementary Provisions apply, the phrase "or paragraph (5)" in that paragraph is deemed to be replaced with "or paragraph (5), or Article 20, paragraph (4) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".
<sup>machine translation, not official</sup>

**第二項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第八十条第一項（同条第五項において準用する場合を含む。）に規定する欠損事業年度（第三号において「欠損事業年度」という。）開始の日前二年以内に開始した各事業年度（以下この項において「前二年内事業年度」という。）が連結事業年度である場合における同条の規定の適用については、次の各号に掲げる金額を当該各号に定める金額と、連結確定申告書を青色申告書である確定申告書と、当該前二年内事業年度を新法人税法第六十四条の九第一項の規定による承認の効力が生じた日前に終了した事業年度に該当しない事業年度と、それぞれみなす。
<sup>suppl-5021-8/art-35/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 80 of the New Corporation Tax Act in the case where each business year that began within two years before the first day of the business year showing a loss prescribed in Article 80, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) (referred to as the "business year showing a loss" in item (iii)) of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (referred to as a "business year within preceding two years" in this paragraph) is a consolidated business year, the amounts listed in the following items are deemed to be the amounts specified in the respective items, a consolidated tax return is deemed to be a Final Return that is a Blue Return, and that business year within preceding two years is deemed to be a business year that does not fall under a business year that ended before the day on which the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act became effective, respectively:
<sup>machine translation, not official</sup>

  **一**  イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額（当該合計額が零である場合には、零）　当該前二年内事業年度の所得に対する新法人税法第八十条第一項に規定する法人税の額
  <sup>suppl-5021-8/art-35/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of corporation tax prescribed in Article 80, paragraph (1) of the New Corporation Tax Act on income for that business year within preceding two years;
  <sup>machine translation, not official</sup>

    **イ**  当該前二年内事業年度の連結所得に対する旧法人税法第八十一条の三十一第一項に規定する法人税の額（既に当該前二年内事業年度の連結所得に対する法人税の額につき同条の規定の適用があったときは、その額からその適用により還付された金額を控除した金額）
    <sup>suppl-5021-8/art-35/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of corporation tax prescribed in Article 81-31, paragraph (1) of the Former Corporation Tax Act on consolidated income for that business year within preceding two years (or, if the provisions of that Article have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting from that amount the amount refunded through that application);
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる法人税の額に係る法人税の負担額として当該内国法人に帰せられる金額として旧法人税法第八十一条の十八第一項の規定により計算される金額
    <sup>suppl-5021-8/art-35/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amount attributed to the domestic corporation as its share of the corporation tax burden pertaining to the amount of corporation tax listed in (a);
    <sup>machine translation, not official</sup>

    **ハ**  イに掲げる法人税の額に係る法人税の負担額として当該前二年内事業年度終了の日において当該内国法人との間に連結完全支配関係がある他の連結法人に帰せられる金額として旧法人税法第八十一条の十八第一項の規定により計算される金額の合計額
    <sup>suppl-5021-8/art-35/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the amounts calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amounts attributed to other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of the last day of that business year within preceding two years, as their share of the corporation tax burden pertaining to the amount of corporation tax listed in (a).
    <sup>machine translation, not official</sup>

  **二**  イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額（当該合計額が零である場合には、零）　当該前二年内事業年度の所得の金額
  <sup>suppl-5021-8/art-35/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of income for that business year within preceding two years;
  <sup>machine translation, not official</sup>

    **イ**  当該前二年内事業年度の連結所得の金額（既に当該前二年内事業年度の連結所得に対する法人税の額につき旧法人税法第八十一条の三十一の規定の適用があったときは、当該連結所得の金額に相当する金額からその適用に係る連結欠損金額を控除した金額）
    <sup>suppl-5021-8/art-35/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of consolidated income for that business year within preceding two years (or, if the provisions of Article 81-31 of the Former Corporation Tax Act have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting the consolidated deficit pertaining to that application from the amount equivalent to that amount of consolidated income);
    <sup>machine translation, not official</sup>

    **ロ**  当該内国法人の当該前二年内事業年度の個別所得金額（旧法人税法第八十一条の十八第一項に規定する個別所得金額をいう。ハにおいて同じ。）
    <sup>suppl-5021-8/art-35/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the domestic corporation's individual income amount for the business years within the previous two years (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act; the same applies in (c));
    <sup>machine translation, not official</sup>

    **ハ**  当該前二年内事業年度終了の日において当該内国法人との間に連結完全支配関係がある他の連結法人の同日に終了する連結事業年度の個別所得金額の合計額
    <sup>suppl-5021-8/art-35/par-2/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the individual income amounts for the consolidated business years ending on the last day of that business year within preceding two years of other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of that day.
    <sup>machine translation, not official</sup>

  **三**  当該欠損事業年度終了の日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度開始の日前二年以内に開始した事業年度に係る前号に掲げる金額に準ずる金額　当該事業年度の所得の金額
  <sup>suppl-5021-8/art-35/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  an amount equivalent to the amount listed in the preceding item pertaining to a business year that began within two years before the first day of the business year ending on the last day of that business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the domestic corporation as of that day: the amount of income for that business year.
  <sup>machine translation, not official</sup>

### 第三十六条（青色申告に関する経過措置） — Transitional Measures for Blue Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-36 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  内国法人が旧法人税法第四条の五第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。）又は旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。）において旧法人税法第百二十二条第二項第六号から第八号までに掲げる事業年度以後の各事業年度の旧法人税法第百二十一条第一項各号に掲げる申告書を青色の申告書により提出することについて同項の承認を受けようとするときにおける旧法人税法第百二十二条第一項の申請書の提出期限及び旧法人税法第百二十五条の規定により承認があったものとみなされる日については、なお従前の例による。
<sup>suppl-5021-8/art-36/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the approval under Article 4-2 of the Former Corporation Tax Act of a domestic corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (2) of the Former Corporation Tax Act (including the case where the approval under Article 4-2 of the Former Corporation Tax Act has been revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions), or where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), when it seeks to obtain the approval set forth in Article 121, paragraph (1) of the Former Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the business year listed in Article 122, paragraph (2), items (vi) through (viii) of the Former Corporation Tax Act via a Blue Return, the provisions then in force continue to govern the due date for filing the application form under Article 122, paragraph (1) of the Former Corporation Tax Act and the day on which approval is deemed to have been given pursuant to the provisions of Article 125 of the Former Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  附則第二十九条第二項の規定の適用を受けた内国法人の最終の連結事業年度の翌事業年度以後の各事業年度の新法人税法第百二十一条第一項各号に掲げる申告書を青色の申告書により提出することについて同項の承認を受けようとするときにおける新法人税法第百二十二条第一項の申請書の提出期限は、同項の規定にかかわらず、当該翌事業年度開始の日以後三月を経過した日と当該翌事業年度終了の日とのうちいずれか早い日の前日とする。
<sup>suppl-5021-8/art-36/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The due date for filing the application form under Article 122, paragraph (1) of the New Corporation Tax Act when a domestic corporation to which the provisions of Article 29, paragraph (2) of the Supplementary Provisions have been applied seeks to obtain the approval set forth in Article 121, paragraph (1) of the New Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the following business year of its final consolidated business year via a Blue Return is, notwithstanding the provisions of Article 122, paragraph (1), the day before whichever is earlier of the day on which three months have elapsed from the first day of that following business year and the last day of that following business year.
<sup>machine translation, not official</sup>

**第三項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人に係る新法人税法第百二十七条の規定の適用については、同条第一項第一号中「前条第一項」とあるのは「前条第一項又は所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第四条の四第一項（連結法人の帳簿書類の保存）」と、同項第二号中「指示」とあるのは「指示又は旧法人税法第四条の四第二項の規定による国税庁長官、国税局長若しくは税務署長の指示」と、同項第四号中「申告書を」とあるのは「申告書又は旧法人税法第八十一条の二十二第一項（連結確定申告）の規定による申告書を」と、「当該」とあるのは「これらの」と、同条第三項及び第四項中「又は」とあるのは「若しくは」とする。
<sup>suppl-5021-8/art-36/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 127 of the New Corporation Tax Act to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the phrase "paragraph (1) of the preceding Article" in paragraph (1), item (i) of that Article is deemed to be replaced with "paragraph (1) of the preceding Article or Article 4-4, paragraph (1) (Retention of Books and Documents of Consolidated Corporations) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph)"; the phrase "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article or the instructions of the Commissioner of the National Tax Agency, the regional commissioner or the district director given pursuant to the provisions of Article 4-4, paragraph (2) of the Former Corporation Tax Act"; the phrase "a return under Article 74, paragraph (1) (Final Returns)" in item (iv) of that paragraph is deemed to be replaced with "a return under Article 74, paragraph (1) (Final Returns) or a return under Article 81-22, paragraph (1) (Consolidated Final Returns) of the Former Corporation Tax Act", and the phrase "pertaining to the return" with "pertaining to those returns"; and the phrase "又は" (or) in paragraphs (3) and (4) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
<sup>machine translation, not official</sup>

### 第三十七条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例に関する経過措置） — Transitional Measures for Special Provisions on Refund of Corporation Tax Due to a Reassessment after Fictitious Accounting
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-37 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  連結親法人の最終連結事業年度（令和四年三月三十一日以後に終了する連結事業年度をいう。以下この項において同じ。）が終了した場合には、その終了したことは、旧法人税法第百三十五条第三項各号に掲げる事実とみなし、その最終連結事業年度の旧法人税法第八十一条の二十二第一項の規定による申告書の提出期限は、旧法人税法第百三十五条第三項に規定する最終申告期限とみなして、附則第十四条第二項の規定によりなおその効力を有するものとされる旧法人税法第百三十五条の規定を適用する。
<sup>suppl-5021-8/art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the final consolidated business year (meaning a consolidated business year ending on or after March 31, 2022; the same applies in this paragraph) of a consolidated parent corporation has ended, the provisions of Article 135 of the Former Corporation Tax Act that remain in force pursuant to the provisions of Article 14, paragraph (2) of the Supplementary Provisions apply by deeming that ending to be a fact listed in any of the items of Article 135, paragraph (3) of the Former Corporation Tax Act, and by deeming the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for that final consolidated business year to be the final filing due date prescribed in Article 135, paragraph (3) of the Former Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  連結親法人が前項に規定する提出期限前にした旧法人税法第百三十五条第四項の規定による還付の請求については、なお従前の例による。
<sup>suppl-5021-8/art-37/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to a claim for a refund under Article 135, paragraph (4) of the Former Corporation Tax Act made by a consolidated parent corporation before the due date for filing prescribed in the preceding paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-138 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第三十条の規定による改正後の所得税法等の一部を改正する法律（以下この条において「新平成三十年改正法」という。）附則第二十八条第七項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
<sup>suppl-5021-8/art-138/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 30 (referred to as the "New 2018 Amendment Act" in this Article) apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
<sup>machine translation, not official</sup>

**第二項**  附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新平成三十年改正法附則第二十八条第七項に規定する収益の額及び費用の額については、同項の規定は、適用しない。
<sup>suppl-5021-8/art-138/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act do not apply to the amount of proceeds and the amount of expenses prescribed in that paragraph of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第三項**  附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新平成三十年改正法附則第二十八条第七項の規定を適用する。
<sup>suppl-5021-8/art-138/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act apply.
<sup>machine translation, not official</sup>

### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-171 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5021-8/art-171/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百七十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-172 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5021-8/art-172/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和二年六月五日法律第四〇号
<sup>suppl-5021-40 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-40/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5021-40/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中国民年金法第八十七条第三項の改正規定、第四条中厚生年金保険法第百条の三の改正規定、同法第百条の十第一項の改正規定（同項第十号の改正規定を除く。）及び同法附則第二十三条の二第一項の改正規定、第六条の規定、第十一条の規定（第五号に掲げる改正規定を除く。）、第十二条の規定（第六号に掲げる改正規定を除く。）、第十三条の規定（同号に掲げる改正規定を除く。）、第二十条中確定給付企業年金法第三十六条第二項第一号の改正規定、第二十一条中確定拠出年金法第四十八条の三、第七十三条及び第八十九条第一項第三号の改正規定、第二十四条中公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第三十八条第三項の表改正後確定拠出年金法第四十八条の二の項及び第四十条第八項の改正規定、第二十九条中健康保険法附則第五条の四、第五条の六及び第五条の七の改正規定、次条第二項から第五項まで及び附則第十二条の規定、附則第四十二条中国民年金法等の一部を改正する法律（昭和六十年法律第三十四号。次号及び附則第四十二条から第四十五条までにおいて「昭和六十年国民年金等改正法」という。）附則第二十条及び第六十四条の改正規定、附則第五十五条中被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下「平成二十四年一元化法」という。）附則第二十三条第三項、第三十六条第六項、第六十条第六項及び第八十五条の改正規定、附則第五十六条の規定、附則第九十五条中行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）別表第二の百七の項の改正規定並びに附則第九十七条の規定　公布の日
  <sup>suppl-5021-40/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  The provisions of Article 1 amending Article 87, paragraph (3) of the National Pension Act; the provisions of Article 4 amending Article 100-3 of the Employees' Pension Insurance Act, the provisions amending Article 100-10, paragraph (1) of that Act (excluding the provisions amending item (x) of that paragraph), and the provisions amending Article 23-2, paragraph (1) of the Supplementary Provisions of that Act; the provisions of Article 6; the provisions of Article 11 (excluding the amending provisions listed in item (v)); the provisions of Article 12 (excluding the amending provisions listed in item (vi)); the provisions of Article 13 (excluding the amending provisions listed in that item); the provisions of Article 20 amending Article 36, paragraph (2), item (i) of the Defined-Benefit Corporate Pension Act; the provisions of Article 21 amending Article 48-3, Article 73 and Article 89, paragraph (1), item (iii) of the Defined Contribution Pension Act; the provisions of Article 24 amending the row for Article 48-2 of the Defined Contribution Pension Act as amended in the table in Article 38, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System, and Article 40, paragraph (8); the provisions of Article 29 amending Article 5-4, Article 5-6 and Article 5-7 of the Supplementary Provisions of the Health Insurance Act; the provisions of paragraphs (2) through (5) of the following Article and Article 12 of the Supplementary Provisions; the provisions of Article 42 of the Supplementary Provisions amending Article 20 and Article 64 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; referred to as the "1985 National Pension Act Amendment Act" in the following item and Article 42 through Article 45 of the Supplementary Provisions); the provisions of Article 55 of the Supplementary Provisions amending Article 23, paragraph (3), Article 36, paragraph (6), Article 60, paragraph (6) and Article 85 of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter referred to as the "2012 Pension Unification Act"); the provisions of Article 56 of the Supplementary Provisions; the provisions of Article 95 of the Supplementary Provisions amending row 107 of Appended Table 2 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); and the provisions of Article 97 of the Supplementary Provisions: The date of promulgation
  <sup>machine translation, not official</sup>

  **二から六まで**  略
  <sup>suppl-5021-40/art-1/par-1/item-2-to-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  第二十条の規定（第一号に掲げる改正規定を除く。）、第二十二条の規定、第二十四条中公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第五条第三項の表の改正規定（同表改正後厚生年金保険法第百条の十第一項第十号の項の改正規定を除く。）、同法附則第三十八条第二項の表の改正規定、同条第三項の表の改正規定（同表改正後厚生年金保険法第百条の十第一項第十号の項及び改正後確定拠出年金法第四十八条の二の項の改正規定を除く。）、同法附則第四十条第二項及び第四十一条第二号の改正規定、同法附則第四十九条の次に一条を加える改正規定並びに同法附則第五十一条、第五十二条、第五十七条から第五十九条まで、第七十一条第二項及び第九十三条の改正規定、第二十六条中独立行政法人農業者年金基金法第十一条、第十三条及び第四十五条第一項の改正規定、同法附則第二条第一項の改正規定（「当分の間」の下に「、第二十八条第一項の規定にかかわらず」を加える部分を除く。）、同条の次に一条を加える改正規定、同法附則第三条第一項の改正規定（「当分の間」の下に「、第三十一条第一項の規定にかかわらず」を加える部分及び「第三十一条第一項ただし書」を「同項ただし書」に改める部分を除く。）並びに同条第二項の改正規定、附則第二十六条、第二十九条から第三十三条まで及び第八十九条から第九十一条までの規定並びに附則第九十二条中住民基本台帳法（昭和四十二年法律第八十一号）別表第一の七十七の四の項の改正規定　令和四年五月一日
  <sup>suppl-5021-40/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  The provisions of Article 20 (excluding the amending provisions listed in item (i)); the provisions of Article 22; the provisions of Article 24 amending the table in Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System (excluding the provisions amending the row for Article 100-10, paragraph (1), item (x) of the Employees' Pension Insurance Act as amended in that table), the provisions amending the table in Article 38, paragraph (2) of the Supplementary Provisions of that Act, the provisions amending the table in paragraph (3) of that Article (excluding the provisions amending the row for Article 100-10, paragraph (1), item (x) of the Employees' Pension Insurance Act as amended, and the row for Article 48-2 of the Defined Contribution Pension Act as amended, in that table), the provisions amending Article 40, paragraph (2) and Article 41, item (ii) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 49 of the Supplementary Provisions of that Act, and the provisions amending Article 51, Article 52, Article 57 through Article 59, Article 71, paragraph (2) and Article 93 of the Supplementary Provisions of that Act; the provisions of Article 26 amending Article 11, Article 13 and Article 45, paragraph (1) of the Act on the Farmers Pension Fund, Independent Administrative Agency, the provisions amending Article 2, paragraph (1) of the Supplementary Provisions of that Act (excluding the part adding ", notwithstanding the provisions of Article 28, paragraph (1)" after "for the time being"), the provisions adding one Article after that Article, the provisions amending Article 3, paragraph (1) of the Supplementary Provisions of that Act (excluding the part adding ", notwithstanding the provisions of Article 31, paragraph (1)" after "for the time being", and the part replacing "the proviso to Article 31, paragraph (1)" with "the proviso to that paragraph"), and the provisions amending paragraph (2) of that Article; the provisions of Article 26, Article 29 through Article 33 and Article 89 through Article 91 of the Supplementary Provisions; and the provisions of Article 92 of the Supplementary Provisions amending row 77-4 of Appended Table 1 of the Residential Basic Book Act (Act No. 81 of 1967): May 1, 2022
  <sup>machine translation, not official</sup>

### 第九十七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-40/art-97 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5021-40/art-97/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和二年六月一二日法律第四九号
<sup>suppl-5021-49 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-49/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5021-49/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中電気事業法目次の改正規定（「電気事業者」を「電気事業者等の」に、「供給命令等」を「災害等への対応」に、「第三十三条」を「第三十四条」に、「第三十四条」を「第三十四条の二」に改める部分に限る。）、同法第二十六条の次に二条を加える改正規定、同法第二十七条第一項の改正規定、同法第二十七条の十二の改正規定、同法第二十七条の二十六第一項の改正規定、同法第二十七条の二十九の改正規定、同法第二章第七節第一款の款名の改正規定、同法第二十八条の改正規定、同法第二十八条の四十第五号の改正規定、同節第五款の款名の改正規定、同法第三十一条の前に見出しを付する改正規定、同節第六款中第三十四条を第三十四条の二とする改正規定、同節第五款に一条を加える改正規定、同法第百十九条第九号の改正規定及び同法第百二十条第四号の改正規定、第五条の規定（第三号に掲げる改正規定を除く。）並びに第六条中電気事業法等の一部を改正する法律附則第十六条第四項の改正規定（「第六十六条の十一」を「第六十六条の十」に改める部分に限る。）及び同法附則第二十三条第三項の改正規定並びに附則第六条、第七条、第九条から第十二条まで及び第二十八条の規定　公布の日
  <sup>suppl-5021-49/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions amending the table of contents of the Electricity Business Act in Article 1 (limited to the part replacing "Electricity Business Operators" with "of Electricity Business Operators, etc.", "Supply Orders, etc." with "Response to Disasters, etc.", "Article 33" with "Article 34" and "Article 34" with "Article 34-2"), the provisions adding two Articles after Article 26 of that Act, the provisions amending Article 27, paragraph (1) of that Act, the provisions amending Article 27-12 of that Act, the provisions amending Article 27-26, paragraph (1) of that Act, the provisions amending Article 27-29 of that Act, the provisions amending the title of Chapter II, Section 7, Subsection 1 of that Act, the provisions amending Article 28 of that Act, the provisions amending Article 28-40, item (v) of that Act, the provisions amending the title of Subsection 5 of that Section, the provisions adding a heading before Article 31 of that Act, the provisions in Subsection 6 of that Section renumbering Article 34 as Article 34-2, the provisions adding one Article to Subsection 5 of that Section, the provisions amending Article 119, item (ix) of that Act and the provisions amending Article 120, item (iv) of that Act; the provisions of Article 5 (excluding the amending provisions listed in item (iii)); the provisions in Article 6 amending Article 16, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc. (limited to the part replacing "Article 66-11" with "Article 66-10") and the provisions amending Article 23, paragraph (3) of the Supplementary Provisions of that Act; and the provisions of Articles 6, 7, 9 through 12 and 28 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

## 附　則 令和三年三月三一日法律第一一号
<sup>suppl-5031-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5031-11/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から六まで**  略
  <sup>suppl-5031-11/art-1/par-1/item-1-to-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和四年四月一日
  <sup>suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第四十五条第一項第一号の改正規定
    <sup>suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 45, paragraph (1), item (i) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **八**  略
  <sup>suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和元年法律第六十三号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 63 of 2019) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5031-11/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第五十五条第四項の改正規定
    <sup>suppl-5031-11/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 55, paragraph (4) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

### 第十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法（以下「新法人税法」という。）第三十七条第四項の規定は、法人（人格のない社団等を含む。以下この項において同じ。）が施行日以後に支出する同条第四項に規定する寄附金の額について適用し、法人が施行日前に支出した第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第三十七条第四項に規定する寄附金の額については、なお従前の例による。
<sup>suppl-5031-11/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 37, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to the amount of contributions or donations prescribed in paragraph (4) of that Article that a corporation (including an association or foundation without juridical personality; hereinafter the same applies in this paragraph) pays on or after the Effective Date, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (4) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation paid before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第三十七条第五項ただし書の規定は、同条第四項に規定する公益法人等が施行日以後に支出する金額について適用する。
<sup>suppl-5031-11/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the proviso to Article 37, paragraph (5) of the New Corporation Tax Act apply to amounts paid on or after the Effective Date by a public interest corporation, etc. prescribed in paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-131 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5031-11/art-131/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-132 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5031-11/art-132/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和四年三月三一日法律第四号
<sup>suppl-5041-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5041-4/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　令和四年十二月三十一日
  <sup>suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: December 31, 2022;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第三十八条第一項の改正規定
    <sup>suppl-5041-4/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 38, paragraph (1) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和五年一月一日
  <sup>suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2023;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二十六条第一項第二号の改正規定、同条第五項の改正規定、同法第五十五条の改正規定、同法第七十二条第三項の改正規定（「同条第十九項」を「同条第二十項及び第二十一項第三号」に、「同条第二十三項」を「同条第二十五項」に、「同条第二十四項」を「同条第二十六項」に改める部分を除く。）、同法第百四十二条の二の改正規定及び同法第百四十四条の四第七項の改正規定並びに附則第十一条及び第十四条の規定
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 amending Article 26, paragraph (1), item (ii) of the Corporation Tax Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 55 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part replacing "paragraph (19) of that Article" with "paragraph (20) and paragraph (21), item (iii) of that Article", "paragraph (23) of that Article" with "paragraph (25) of that Article" and "paragraph (24) of that Article" with "paragraph (26) of that Article"), the provisions amending Article 142-2 of that Act and the provisions amending Article 144-4, paragraph (7) of that Act, and the provisions of Articles 11 and 14 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-5041-4/art-1/par-1/item-4-to-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  第二条中法人税法別表第三に次のように加える改正規定　労働者協同組合法（令和二年法律第七十八号）の施行の日
  <sup>suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 2 adding the following to Appended Table 3 of the Corporation Tax Act: the date on which the Workers' Cooperatives Act (Act No. 78 of 2020) comes into effect.
  <sup>machine translation, not official</sup>

### 第九条（還付金等の益金不算入等に関する経過措置） — Transitional Measures for Exclusion of Refunds from Gross Profits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二十六条第四項の規定は、内国法人の施行日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-5041-4/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 26, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置） — Transitional Measures for Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Government Subsidies, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第四十二条第一項及び第五項の規定は、法人（人格のない社団等を含む。以下附則第十六条までにおいて同じ。）が施行日以後に交付を受ける新法人税法第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産について適用し、法人が施行日前に交付を受けた第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 42, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national government subsidies, etc. prescribed in Article 42, paragraph (1) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality; hereinafter the same applies up to Article 16 of the Supplementary Provisions) receives on or after the Effective Date, and with regard to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national government subsidies, etc. prescribed in Article 42, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第四十五条第一項及び第五項の規定は、法人が施行日以後に交付を受けるこれらの規定の金銭又は資材に係るこれらの規定に規定する固定資産について適用し、法人が施行日前に交付を受けた旧法人税法第四十五条第一項又は第五項の金銭又は資材に係るこれらの規定に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 45, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in those provisions that a corporation receives on or after the Effective Date, and with regard to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in Article 45, paragraph (1) or (5) of the Former Corporation Tax Act that a corporation received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第四十六条第一項の規定は、協同組合等が施行日以後に同項の賦課に基づいて納付される金額に係る同項に規定する固定資産について適用し、協同組合等が施行日前に旧法人税法第四十六条第一項の賦課に基づいて納付された金額に係る同項に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 46, paragraph (1) of the New Corporation Tax Act apply to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. on or after the Effective Date based on the levy set forth in that paragraph, and with regard to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. before the Effective Date based on the levy set forth in Article 46, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第四十七条第一項及び第五項の規定は、法人が施行日以後に支払を受ける同条第一項に規定する保険金等に係る同項に規定する代替資産若しくは損壊資産等又は同条第五項に規定する固定資産について適用し、法人が施行日前に支払を受けた旧法人税法第四十七条第一項に規定する保険金等に係る同項に規定する代替資産若しくは損壊をした所有固定資産若しくは代替資産となるべき資産又は同条第五項に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 47, paragraphs (1) and (5) of the New Corporation Tax Act apply to replacement assets or damaged assets, etc. prescribed in paragraph (1) of that Article, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation receives on or after the Effective Date, and with regard to replacement assets, owned Fixed Assets that were damaged or assets that are to become replacement assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（不正行為等に係る費用等に関する経過措置） — Transitional Measures for Expenses, etc. Related to Wrongful Acts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第五十五条第三項の規定は、法人の令和五年一月一日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-5041-4/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 55, paragraph (3) of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation beginning on or after January 1, 2023.
<sup>machine translation, not official</sup>

### 第十二条（外国税額の控除に関する経過措置） — Transitional Measures for Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十九条の規定は、内国法人の施行日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-5041-4/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 69 of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures for Refund through Carryback of Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十条の規定は、内国法人の施行日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-5041-4/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 80 of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十四条（仮決算をした場合の中間申告書の記載事項等に関する経過措置） — Transitional Measures for Matters to be Entered in Interim Return, etc. in the Case of Provisional Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百四十四条の四第七項の規定は、外国法人の令和五年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-5041-4/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 144-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for a business year of a foreign corporation beginning on or after January 1, 2023, and with regard to corporation tax on income for a business year of a foreign corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-98 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5041-4/art-98/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-99 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5041-4/art-99/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和四年六月一七日法律第六八号
<sup>suppl-5041-68 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、刑法等一部改正法施行日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5041-68/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the effective date of the Act Partially Amending the Penal Code, etc.; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

**一**  第五百九条の規定　公布の日
<sup>suppl-5041-68/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
the provisions of Article 509: the date of promulgation
<sup>machine translation, not official</sup>

## 附　則 令和四年六月一七日法律第七一号
<sup>suppl-5041-71 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-71/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、労働者協同組合法の施行の日から施行する。
<sup>suppl-5041-71/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the date on which the Workers' Cooperatives Act comes into effect.
<sup>machine translation, not official</sup>

## 附　則 令和五年三月三一日法律第三号
<sup>suppl-5051-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5051-3/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-5051-3/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和六年四月一日
  <sup>suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  第二条の規定（同条中法人税法の目次の改正規定（「公益法人等」を「公共法人等」に改める部分に限る。）、同法第十三条の改正規定、同法第十四条第一項第四号の改正規定、同法第六十一条の改正規定、同法第六十一条の六の改正規定、同法第二編第一章第一節第十款の款名の改正規定、同法第六十四条の四第一項の改正規定、同法第六十四条の十第六項第四号の改正規定、同法第七十一条第一項の改正規定、同法第七十四条の改正規定、同法第七十五条の二第十一項第一号の改正規定、同法第百二十二条第二項の改正規定、同法第百二十八条の改正規定、同法第百四十六条第二項の表の改正規定、同法第百五十条の改正規定及び同法別表第一に次のように加える改正規定を除く。）並びに附則第十一条、第十四条、第十四条の二及び第十六条の規定
    <sup>suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act in that Article (limited to the part replacing "public interest corporation, etc." with "public service corporation, etc."), the provisions amending Article 13 of that Act, the provisions amending Article 14, paragraph (1), item (iv) of that Act, the provisions amending Article 61 of that Act, the provisions amending Article 61-6 of that Act, the provisions amending the title of Part II, Chapter I, Section 1, Subsection 10 of that Act, the provisions amending Article 64-4, paragraph (1) of that Act, the provisions amending Article 64-10, paragraph (6), item (iv) of that Act, the provisions amending Article 71, paragraph (1) of that Act, the provisions amending Article 74 of that Act, the provisions amending Article 75-2, paragraph (11), item (i) of that Act, the provisions amending Article 122, paragraph (2) of that Act, the provisions amending Article 128 of that Act, the provisions amending the table in Article 146, paragraph (2) of that Act, the provisions amending Article 150 of that Act, and the provisions adding the following to Appended Table 1 of that Act) and the provisions of Articles 11, 14, 14-2 and 16 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  略
  <sup>suppl-5051-3/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和八年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2026;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5051-3/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第百二十八条の改正規定及び同法第百四十六条第二項の表の改正規定（同表第百二十二条第二項第四号の項に係る部分を除く。）並びに附則第十五条の規定
    <sup>suppl-5051-3/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 128 of the Corporation Tax Act in Article 2 and the provisions amending the table in Article 146, paragraph (2) of that Act (excluding the part concerning the row for Article 122, paragraph (2), item (iv) of that table), and the provisions of Article 15 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七から八の二まで**  略
  <sup>suppl-5051-3/art-1/par-1/item-7-to-8-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日
  <sup>suppl-5051-3/art-1/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5051-3/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第六十一条第一項の改正規定
    <sup>suppl-5051-3/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 61, paragraph (1) of the Corporation Tax Act in Article 2;
    <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　土地改良法の一部を改正する法律（令和四年法律第九号）附則第一条ただし書に規定する規定の施行の日
  <sup>suppl-5051-3/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Land Improvement Act (Act No. 9 of 2022) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法の目次の改正規定（「公益法人等」を「公共法人等」に改める部分に限る。）、同法第十三条の改正規定、同法第十四条第一項第四号の改正規定、同法第二編第一章第一節第十款の款名の改正規定、同法第六十四条の四第一項の改正規定、同法第六十四条の十第六項第四号の改正規定、同法第七十一条第一項の改正規定、同法第百二十二条第二項の改正規定、同法第百四十六条第二項の表第百二十二条第二項第四号の項の改正規定及び同法第百五十条の改正規定
    <sup>suppl-5051-3/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending the table of contents of the Corporation Tax Act in Article 2 (limited to the part replacing "public interest corporation, etc." with "public service corporation, etc."), the provisions amending Article 13 of that Act, the provisions amending Article 14, paragraph (1), item (iv) of that Act, the provisions amending the title of Part II, Chapter I, Section 1, Subsection 10 of that Act, the provisions amending Article 64-4, paragraph (1) of that Act, the provisions amending Article 64-10, paragraph (6), item (iv) of that Act, the provisions amending Article 71, paragraph (1) of that Act, the provisions amending Article 122, paragraph (2) of that Act, the provisions amending the row for Article 122, paragraph (2), item (iv) of the table in Article 146, paragraph (2) of that Act, and the provisions amending Article 150 of that Act.
    <sup>machine translation, not official</sup>

### 第十一条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第四号イに掲げる改正規定に限る。）による改正後の法人税法（以下「令和六年新法人税法」という。）の規定（各対象会計年度の令和六年新法人税法第八十二条の二第一項に規定する国際最低課税額に対する法人税に係る部分に限る。）は、内国法人の令和六年四月一日以後に開始する対象会計年度の同項に規定する国際最低課税額に対する法人税について適用する。
<sup>suppl-5051-3/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (iv), (a) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2024") (limited to the part concerning corporation tax on the international minimum tax amount prescribed in Article 82-2, paragraph (1) of the Corporation Tax Act as Amended for 2024 for each covered fiscal year) apply to corporation tax on the international minimum tax amount prescribed in that paragraph of a domestic corporation for a covered fiscal year beginning on or after April 1, 2024.
<sup>machine translation, not official</sup>

### 第十二条（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — Transitional Measures for Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法（以下「新法人税法」という。）第六十一条の規定は、法人（人格のない社団等を含む。以下この条及び附則第十五条において同じ。）の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、次項及び第四項から第六項までに規定する場合を除き、なお従前の例による。
<sup>suppl-5051-3/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality; hereinafter the same applies in this Article and Article 15 of the Supplementary Provisions) beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, except in the cases prescribed in the following paragraph and paragraphs (4) through (6), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  法人が改正事業年度（施行日の属する事業年度をいう。以下この項及び次項において同じ。）終了の時において当該法人が発行した法人税法第六十一条第一項に規定する暗号資産（施行日に開始する改正事業年度にあっては、新法人税法第六十一条第二項に規定する特定自己発行暗号資産（以下この条において「特定自己発行暗号資産」という。）に該当しない暗号資産（法人税法第六十一条第一項に規定する暗号資産をいう。以下この条において同じ。）に限る。）を有する場合において、当該暗号資産（他の者から取得したものを除く。）の全てがその時において譲渡についての制限その他の条件が付されているものとして政令で定めるものに該当するときは、当該改正事業年度以前の各事業年度については、当該暗号資産と同一の種類の暗号資産（他の者から取得したものを除く。）は特定自己発行暗号資産に該当するものとみなして、新法人税法第六十一条の規定を適用することができる。
<sup>suppl-5051-3/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, at the end of the business year of the amendment (meaning the business year that includes the Effective Date; hereinafter the same applies in this paragraph and the following paragraph), a corporation holds crypto-assets prescribed in Article 61, paragraph (1) of the Corporation Tax Act that were issued by that corporation (for a business year of the amendment beginning on the Effective Date, limited to crypto-assets (meaning crypto-assets prescribed in Article 61, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this Article) that do not fall under specified self-issued crypto-assets prescribed in Article 61, paragraph (2) of the New Corporation Tax Act (hereinafter referred to as "specified self-issued crypto-assets" in this Article)), if all of those crypto-assets (excluding those acquired from other persons) fall, at that time, under those specified by Cabinet Order as being subject to restrictions on transfer or other conditions, the corporation may, for each business year on or before the business year of the amendment, apply the provisions of Article 61 of the New Corporation Tax Act by deeming crypto-assets of the same type as those crypto-assets (excluding those acquired from other persons) to fall under specified self-issued crypto-assets.
<sup>machine translation, not official</sup>

**第三項**  前項の規定により特定自己発行暗号資産に該当するものとみなされた暗号資産についての改正事業年度後の各事業年度における新法人税法第六十一条の規定の適用については、当該暗号資産（同項の法人が発行し、かつ、改正事業年度終了の時から継続して有する暗号資産であってその時から継続して同項に規定する政令で定めるものに該当するものに限る。）は、特定自己発行暗号資産に該当するものとみなす。
<sup>suppl-5051-3/art-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61 of the New Corporation Tax Act in each business year after the business year of the amendment to crypto-assets deemed to fall under specified self-issued crypto-assets pursuant to the provisions of the preceding paragraph, those crypto-assets (limited to crypto-assets that were issued by the corporation referred to in that paragraph and that it has held continuously since the end of the business year of the amendment, and that have continuously fallen, since that time, under those specified by Cabinet Order as prescribed in that paragraph) are deemed to fall under specified self-issued crypto-assets.
<sup>machine translation, not official</sup>

**第四項**  法人が施行日前に開始した事業年度（以下この条において「経過事業年度」という。）において行った新法人税法第六十一条第八項に規定する暗号資産信用取引（第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第六十一条第七項に規定する暗号資産信用取引に該当するものを除く。以下この条において「新暗号資産信用取引」という。）のうちその行った日以後に終了する経過事業年度終了の時において決済されていないものがある場合において、新暗号資産信用取引のうち当該経過事業年度終了の時において決済されていないものの全てについて、当該経過事業年度の確定した決算（法人税法第七十二条第一項又は第百四十四条の四第一項に規定する期間（通算子法人にあっては、同法第七十二条第五項第一号に規定する期間）について同法第七十二条第一項各号又は第百四十四条の四第一項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算。第六項において同じ。）において新法人税法第六十一条第八項に規定するみなし決済損益額を収益又は損失として経理しているときは、当該経過事業年度については、同項の規定を適用することができる。
<sup>suppl-5051-3/art-12/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, among the crypto-asset margin transactions prescribed in Article 61, paragraph (8) of the New Corporation Tax Act (excluding those falling under the crypto-asset margin transactions prescribed in Article 61, paragraph (7) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act"); hereinafter referred to as "new crypto asset margin transactions" in this Article) conducted by a corporation in a business year that began before the Effective Date (hereinafter referred to as a "transitional business year" in this Article), there are any that remain unsettled at the end of a transitional business year ending on or after the day on which they were conducted, if, in the finalized settlement of accounts for that transitional business year (in the case of filing an interim return stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act), the settlement of accounts for that period; the same applies in paragraph (6)), the corporation has entered in its accounts, as profit or loss, the deemed settlement profit or loss prescribed in Article 61, paragraph (8) of the New Corporation Tax Act for all of the new crypto asset margin transactions that remain unsettled at the end of that transitional business year, the corporation may apply the provisions of that paragraph for that transitional business year.
<sup>machine translation, not official</sup>

**第五項**  法人が経過事業年度において行った新暗号資産信用取引のうちその行った日以後に行われた新法人税法第六十一条第九項に規定する適格分割等により分割承継法人又は被現物出資法人にその契約を移転したものがある場合において、当該適格分割等により移転した契約に係る新暗号資産信用取引の全てについて同項に規定するみなし決済損益額に相当する金額を収益の額又は損失の額としているときは、当該適格分割等については、同項の規定を適用することができる。
<sup>suppl-5051-3/art-12/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where, among the new crypto asset margin transactions conducted by a corporation in a transitional business year, there are any whose contracts the corporation has transferred to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind as a result of a qualified company split, etc. prescribed in Article 61, paragraph (9) of the New Corporation Tax Act carried out on or after the day on which they were conducted, if the corporation has treated the amount equivalent to the deemed settlement profit or loss prescribed in that paragraph for all of the new crypto asset margin transactions pertaining to the contracts transferred as a result of that qualified company split, etc. as an amount of proceeds or an amount of loss, the corporation may apply the provisions of that paragraph to that qualified company split, etc.
<sup>machine translation, not official</sup>

**第六項**  法人が経過事業年度において新暗号資産信用取引に係る契約に基づき暗号資産を取得した場合において、新暗号資産信用取引に係る契約に基づき当該経過事業年度において取得した暗号資産の全てについてその取得の時における当該暗号資産の価額とその取得の基因となった新暗号資産信用取引に係る契約に基づき当該暗号資産の取得の対価として支払った金額との差額を当該経過事業年度の確定した決算において収益又は損失として経理しているときは、当該経過事業年度については、新法人税法第六十一条第十項の規定を適用することができる。
<sup>suppl-5051-3/art-12/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a corporation has acquired crypto-assets based on a contract pertaining to new crypto asset margin transactions in a transitional business year, if, for all of the crypto-assets acquired in that transitional business year based on contracts pertaining to new crypto asset margin transactions, the corporation has entered in its accounts as profit or loss, in the finalized settlement of accounts for that transitional business year, the difference between the value of the crypto-assets as of the time of the acquisition and the amount that the corporation paid as the consideration for the acquisition of the crypto-assets based on a contract pertaining to new crypto asset margin transactions that had caused the acquisition, the corporation may apply the provisions of Article 61, paragraph (10) of the New Corporation Tax Act for that transitional business year.
<sup>machine translation, not official</sup>

**第七項**  適格合併又は適格分割により第二項の規定により特定自己発行暗号資産に該当するものとみなされた暗号資産の移転が行われた場合における新法人税法第六十一条の規定の適用その他同項から前項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5051-3/art-12/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The application of the provisions of Article 61 of the New Corporation Tax Act in the case where crypto-assets deemed to fall under specified self-issued crypto-assets pursuant to the provisions of paragraph (2) have been transferred as a result of a qualified merger or qualified company split, and other necessary matters concerning the application of the provisions of that paragraph through the preceding paragraph, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十三条（法人税の確定申告に関する経過措置） — Transitional Measures for Final Returns for Corporation Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第七十四条第二項及び第七十五条の二第十一項第一号の規定は、施行日以後に残余財産が確定する内国法人の当該残余財産の確定の日の属する事業年度（施行日前に残余財産が確定した内国法人の当該残余財産の確定の日の属する事業年度で当該事業年度の旧法人税法第七十四条第一項の規定による申告書の同条第二項の規定により読み替えて適用する同条第一項に規定する提出期限が施行日以後に到来するもの（以下この条において「経過事業年度」という。）を含む。）の所得に対する法人税について適用し、施行日前に残余財産が確定した内国法人の当該残余財産の確定の日の属する事業年度（経過事業年度を除く。）の所得に対する法人税については、なお従前の例による。
<sup>suppl-5051-3/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 74, paragraph (2) and Article 75-2, paragraph (11), item (i) of the New Corporation Tax Act apply to corporation tax on income for the business year that includes the date of determination of residual assets of a domestic corporation whose residual assets are determined on or after the Effective Date (including a business year that includes the date of determination of residual assets of a domestic corporation whose residual assets were determined before the Effective Date, for which the due date for filing prescribed in Article 74, paragraph (1) of the Former Corporation Tax Act, as applied with the replacement of terms pursuant to paragraph (2) of that Article, for the return under paragraph (1) of that Article for that business year arrives on or after the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and with regard to corporation tax on income for the business year that includes the date of determination of residual assets of a domestic corporation whose residual assets were determined before the Effective Date (excluding a transitional business year), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（国際最低課税額の計算に関する経過措置） — Transitional Measures for Calculation of the International Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  構成会社等（令和六年新法人税法第八十二条第十三号に規定する構成会社等をいう。以下この条及び附則第十六条第三項において同じ。）である内国法人が属する特定多国籍企業グループ等（令和六年新法人税法第八十二条第四号に規定する特定多国籍企業グループ等をいう。以下附則第十八条の二までにおいて同じ。）に属する構成会社等（対象外構成会社等（令和六年新法人税法第八十二条第十八号に規定する無国籍構成会社等その他の政令で定めるものをいう。以下この項において同じ。）を除く。以下この項において同じ。）が令和六年四月一日から令和九年十二月三十一日までの間に開始する対象会計年度（令和十一年六月三十日までに終了するものに限る。）において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該構成会社等の所在地国（令和六年新法人税法第八十二条第七号に規定する所在地国をいう。以下この条において同じ。）における当該対象会計年度に係る法人税法第八十二条の三第二項第一号から第三号までに定める金額は、零とする。
<sup>suppl-5051-3/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) of the Corporation Tax Act as Amended for 2024; hereinafter the same applies in this Article and Article 16, paragraph (3) of the Supplementary Provisions) that belongs to the specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) of the Corporation Tax Act as Amended for 2024; hereinafter the same applies through Article 18-2 of the Supplementary Provisions) to which a domestic corporation that is a constituent entity belongs (excluding an excluded constituent entity (meaning a stateless constituent entity prescribed in Article 82, item (xviii) of the Corporation Tax Act as Amended for 2024 or any other entity specified by Cabinet Order; hereinafter the same applies in this paragraph); hereinafter the same applies in this paragraph) satisfies any of the following requirements in a covered fiscal year beginning during the period from April 1, 2024 to December 31, 2027 (limited to one ending by June 30, 2029), the amounts prescribed in Article 82-3, paragraph (2), items (i) through (iii) of the Corporation Tax Act for that covered fiscal year in the country of location (meaning the country of location prescribed in Article 82, item (vii) of the Corporation Tax Act as Amended for 2024; hereinafter the same applies in this Article) of that constituent entity for that covered fiscal year are to be zero.
<sup>machine translation, not official</sup>

  **一**  次に掲げる要件の全てを満たすこと。
  <sup>suppl-5051-3/art-14/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  all of the following requirements are satisfied:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る国別報告事項（租税特別措置法第六十六条の四の四第一項に規定する国別報告事項をいい、連結等財務諸表（令和六年新法人税法第八十二条第一号に規定する連結等財務諸表をいう。以下この条において同じ。）を基礎として作成されたものに限る。以下この項において同じ。）又はこれに相当する事項として租税特別措置法第六十六条の四の四第一項若しくは第二項に規定する所轄税務署長又は我が国以外の国若しくは地域の租税に関する法令を執行する当局（以下この項において「所轄税務署長等」という。）に提供された当該構成会社等の所在地国に係る収入金額（当該特定多国籍企業グループ等に属する構成会社等のうちに、国別報告事項にその情報が含まれないことにより当該収入金額にその収入金額が含まれない構成会社等として財務省令で定めるものがある場合には、当該構成会社等に係る収入金額として財務省令で定める金額を加算した金額）（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等（令和六年新法人税法第八十二条第十号に規定する最終親会社等をいう。以下この項において同じ。）の所在地国に提供されるものとした場合における当該構成会社等の所在地国に係る当該収入金額）が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5051-3/art-14/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the revenue for the country of location of that constituent entity that was provided, in the country-by-country report (meaning the country-by-country report prescribed in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation, limited to one prepared on the basis of the consolidated financial statements, etc. (meaning the consolidated financial statements, etc. prescribed in Article 82, item (i) of the Corporation Tax Act as Amended for 2024; hereinafter the same applies in this Article); hereinafter the same applies in this paragraph) for that covered fiscal year or as information equivalent thereto, to the competent district director prescribed in Article 66-4-4, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation or to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (hereinafter referred to as the "competent district director, etc." in this paragraph) (where, among the constituent entities belonging to that specified multinational enterprise group, etc., there is a constituent entity specified by Ministry of Finance Order as one whose revenue is not included in that revenue because its information is not included in the country-by-country report, the amount obtained by adding the amount specified by Ministry of Finance Order as the revenue for that constituent entity) (where that country-by-country report or information equivalent thereto is not provided, that revenue for the country of location of that constituent entity on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc. (meaning the ultimate parent company, etc. prescribed in Article 82, item (x) of the Corporation Tax Act as Amended for 2024; hereinafter the same applies in this paragraph)) is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る国別報告事項又はこれに相当する事項として所轄税務署長等に提供された当該構成会社等の所在地国に係る税引前当期利益の額（当該税引前当期利益の額の計算において、令和六年新法人税法第八十二条第二十六号に規定する個別計算所得等の金額の計算に含まれない損失の金額として政令で定める金額がある場合には、当該金額を含まないものとして計算した金額。ロ及び次号ロにおいて「調整後税引前当期利益の額」という。）（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等の所在地国に提供されるものとした場合における当該構成会社等の所在地国に係る調整後税引前当期利益の額）が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5051-3/art-14/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of profit before tax for the country of location of that constituent entity that was provided to the competent district director, etc. in the country-by-country report for that covered fiscal year or as information equivalent thereto (where, in the calculation of that amount of profit before tax, there is an amount specified by Cabinet Order as an amount of loss not included in the calculation of the amount of individual computed income, etc. prescribed in Article 82, item (xxvi) of the Corporation Tax Act as Amended for 2024, the amount calculated as not including that amount; referred to as the "amount of adjusted profit before tax" in this (b) and in (b) of the following item) (where that country-by-country report or information equivalent thereto is not provided, the amount of adjusted profit before tax for the country of location of that constituent entity on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc.) is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

  **二**  イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十七（令和六年四月一日から同年十二月三十一日までの間に開始する対象会計年度については百分の十五とし、令和七年一月一日から同年十二月三十一日までの間に開始する対象会計年度については百分の十六とする。）以上であること。
  <sup>suppl-5051-3/art-14/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 17 percent (15 percent for a covered fiscal year beginning during the period from April 1, 2024 to December 31, 2024, and 16 percent for a covered fiscal year beginning during the period from January 1, 2025 to December 31, 2025) or more:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る当該構成会社等の所在地国を租税特別措置法第六十六条の四の四第一項の事業が行われる国又は地域とする全ての構成会社等（対象外構成会社等を除く。）の連結等財務諸表に記載された法人税の額その他の財務省令で定める金額（当該金額のうちに、令和六年新法人税法第八十二条第二十九号に規定する対象租税以外の租税の額が含まれており、又は不確実性がある金額として財務省令で定める金額が含まれている場合には、これらの金額を除く。）の合計額
    <sup>suppl-5051-3/art-14/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the amount of corporation tax and other amounts specified by Ministry of Finance Order that are stated in the consolidated financial statements, etc. of all constituent entities (excluding excluded constituent entities) for which the country or region where the business referred to in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation is conducted is the country of location of that constituent entity for that covered fiscal year (where those amounts include the amount of taxes other than the covered taxes prescribed in Article 82, item (xxix) of the Corporation Tax Act as Amended for 2024, or include an amount specified by Ministry of Finance Order as an amount involving uncertainty, excluding these amounts);
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る国別報告事項又はこれに相当する事項として所轄税務署長等に提供された当該構成会社等の所在地国に係る調整後税引前当期利益の額（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等の所在地国に提供されるものとした場合における当該構成会社等の所在地国に係る調整後税引前当期利益の額）
    <sup>suppl-5051-3/art-14/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of adjusted profit before tax for the country of location of that constituent entity that was provided to the competent district director, etc. in the country-by-country report for that covered fiscal year or as information equivalent thereto (where that country-by-country report or information equivalent thereto is not provided, the amount of adjusted profit before tax for the country of location of that constituent entity on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc.);
    <sup>machine translation, not official</sup>

  **三**  前号ロに掲げる金額が当該対象会計年度の当該構成会社等に係る法人税法第八十二条の三第三項の規定を適用しないで計算した場合の同条第二項第一号イ（２）に掲げる金額（当該対象会計年度に係る国別報告事項又はこれに相当する事項における租税特別措置法第六十六条の四の四第一項の事業が行われる国又は地域と前号ロの所在地国が同一である構成会社等（対象外構成会社等を除く。）に係るものに限る。）以下であること。
  <sup>suppl-5051-3/art-14/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount listed in (b) of the preceding item is the amount listed in Article 82-3, paragraph (2), item (i), (a), (2) of the Corporation Tax Act as calculated without applying the provisions of paragraph (3) of that Article for that constituent entity for that covered fiscal year (limited to the amount pertaining to constituent entities (excluding excluded constituent entities) for which the country or region where the business referred to in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation is conducted, in the country-by-country report for that covered fiscal year or information equivalent thereto, is the same as the country of location referred to in (b) of the preceding item) or less.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定は、次に掲げる要件の全てを満たす場合に限り、適用する。
<sup>suppl-5051-3/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply only where all of the following requirements are satisfied:
<sup>machine translation, not official</sup>

  **一**  前項の特定多国籍企業グループ等の各対象会計年度に係る法人税法第百五十条の三第一項に規定するグループ国際最低課税額等報告事項等（前項の内国法人について同項の規定の適用を受けようとする旨を含むものに限る。以下この号において同じ。）の提供があること又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供があること（同条第三項の規定の適用がある場合に限る。）。
  <sup>suppl-5051-3/art-14/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the group international minimum tax report items, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act for each covered fiscal year of the specified multinational enterprise group, etc. referred to in the preceding paragraph (limited to those that include a statement to the effect that the domestic corporation referred to in the preceding paragraph seeks to apply the provisions of that paragraph; hereinafter the same applies in this item) have been provided, or information equivalent to those group international minimum tax report items, etc. has been provided to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (limited to the case where the provisions of paragraph (3) of that Article apply);
  <sup>machine translation, not official</sup>

  **二**  前項の規定の適用を受けようとする対象会計年度開始の日前に開始したいずれの対象会計年度（我が国において令和六年四月一日以後に同項の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度及び同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定が施行されている国又は地域においてその施行の日以後に同項の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度に限る。）においても、同項の構成会社等の所在地国につき同項の規定（同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定を含む。）の適用を受けて法人税法第八十二条の三第一項に規定する国際最低課税額又は外国におけるこれに相当するものの計算が行われていること。
  <sup>suppl-5051-3/art-14/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  in each covered fiscal year that began before the first day of the covered fiscal year for which the application of the provisions of the preceding paragraph is sought (limited to the covered fiscal year in which the specified multinational enterprise group, etc. referred to in that paragraph came to fall under a specified multinational enterprise group, etc. in Japan on or after April 1, 2024, and the covered fiscal year in which the specified multinational enterprise group, etc. referred to in that paragraph came to fall under a specified multinational enterprise group, etc., on or after the date on which they came into effect, in a country or region where provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph are in effect), the international minimum tax amount prescribed in Article 82-3, paragraph (1) of the Corporation Tax Act or its equivalent in a foreign country has been calculated with regard to the country of location of the constituent entity referred to in that paragraph by applying the provisions of that paragraph (including the provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph).
  <sup>machine translation, not official</sup>

**第三項**  構成会社等である内国法人の属する特定多国籍企業グループ等に係る共同支配会社等（令和六年新法人税法第八十二条第十五号に規定する共同支配会社等をいう。以下この条において同じ。）（対象外共同支配会社等（令和六年新法人税法第八十二条第二十二号に規定する無国籍共同支配会社等その他の政令で定めるものをいう。）を除く。以下この項において同じ。）が、令和六年四月一日から令和九年十二月三十一日までの間に開始する対象会計年度（令和十一年六月三十日までに終了するものに限る。）において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該共同支配会社等の所在地国における当該対象会計年度に係る法人税法第八十二条の三第四項第一号から第三号までに定める金額は、零とする。
<sup>suppl-5051-3/art-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a jointly controlled entity, etc. (meaning a jointly controlled entity, etc. prescribed in Article 82, item (xv) of the Corporation Tax Act as Amended for 2024; hereinafter the same applies in this Article) of the specified multinational enterprise group, etc. to which a domestic corporation that is a constituent entity belongs (excluding an excluded joint venture (meaning a stateless jointly controlled entity prescribed in Article 82, item (xxii) of the Corporation Tax Act as Amended for 2024 or any other entity specified by Cabinet Order); hereinafter the same applies in this paragraph) satisfies any of the following requirements in a covered fiscal year beginning during the period from April 1, 2024 to December 31, 2027 (limited to one ending by June 30, 2029), the amounts prescribed in Article 82-3, paragraph (4), items (i) through (iii) of the Corporation Tax Act for that covered fiscal year in the country of location of that jointly controlled entity, etc. for that covered fiscal year are to be zero.
<sup>machine translation, not official</sup>

  **一**  次に掲げる要件の全てを満たすこと。
  <sup>suppl-5051-3/art-14/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  all of the following requirements are satisfied:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等（当該共同支配会社等の所在地国を所在地国とするものに限るものとし、対象外共同支配会社等を除く。以下この条において同じ。）の連結等財務諸表に記載された収入金額として財務省令で定める金額の合計額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5051-3/art-14/par-3/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the amounts specified by Ministry of Finance Order as revenue stated in the consolidated financial statements, etc. of that jointly controlled entity, etc. and of other jointly controlled entities, etc. related to that jointly controlled entity, etc. (limited to those whose country of location is the country of location of that jointly controlled entity, etc., and excluding excluded joint ventures; hereinafter the same applies in this Article) for that covered fiscal year is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等の連結等財務諸表に記載された税引前当期純利益の額として財務省令で定める金額の合計額から当該連結等財務諸表に記載された税引前当期純損失の額として財務省令で定める金額の合計額を控除した金額（当該金額の計算において、令和六年新法人税法第八十二条第二十六号に規定する個別計算所得等の金額の計算に含まれない損失の金額として政令で定める金額がある場合には、当該金額を含まないものとして計算した金額。次号ロにおいて「調整後税引前当期利益の額」という。）が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5051-3/art-14/par-3/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount obtained by deducting the sum of the amounts specified by Ministry of Finance Order as the amount of net loss before tax stated in those consolidated financial statements, etc. from the sum of the amounts specified by Ministry of Finance Order as the amount of net profit before tax stated in the consolidated financial statements, etc. of that jointly controlled entity, etc. and of other jointly controlled entities, etc. related to that jointly controlled entity, etc. for that covered fiscal year (where, in the calculation of that amount, there is an amount specified by Cabinet Order as an amount of loss not included in the calculation of the amount of individual computed income, etc. prescribed in Article 82, item (xxvi) of the Corporation Tax Act as Amended for 2024, the amount calculated as not including that amount; referred to as the "amount of adjusted profit before tax" in (b) of the following item) is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

  **二**  イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十七（令和六年四月一日から同年十二月三十一日までの間に開始する対象会計年度については百分の十五とし、令和七年一月一日から同年十二月三十一日までの間に開始する対象会計年度については百分の十六とする。）以上であること。
  <sup>suppl-5051-3/art-14/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 17 percent (15 percent for a covered fiscal year beginning during the period from April 1, 2024 to December 31, 2024, and 16 percent for a covered fiscal year beginning during the period from January 1, 2025 to December 31, 2025) or more:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等の連結等財務諸表における法人税の額その他の財務省令で定める金額（当該金額のうちに、令和六年新法人税法第八十二条第二十九号に規定する対象租税以外の租税の額が含まれており、又は不確実性がある金額として財務省令で定める金額が含まれている場合には、これらの金額を除く。）の合計額
    <sup>suppl-5051-3/art-14/par-3/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the amount of corporation tax and other amounts specified by Ministry of Finance Order in the consolidated financial statements, etc. of that jointly controlled entity, etc. and of other jointly controlled entities, etc. related to that jointly controlled entity, etc. for that covered fiscal year (where those amounts include the amount of taxes other than the covered taxes prescribed in Article 82, item (xxix) of the Corporation Tax Act as Amended for 2024, or include an amount specified by Ministry of Finance Order as an amount involving uncertainty, excluding these amounts);
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等の調整後税引前当期利益の額
    <sup>suppl-5051-3/art-14/par-3/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of adjusted profit before tax of that jointly controlled entity, etc. and of other jointly controlled entities, etc. related to that jointly controlled entity, etc. for that covered fiscal year;
    <sup>machine translation, not official</sup>

  **三**  前号ロに掲げる金額が当該対象会計年度の当該共同支配会社等に係る法人税法第八十二条の三第五項の規定を適用しないで計算した場合の同条第四項第一号イ（２）に掲げる金額以下であること。
  <sup>suppl-5051-3/art-14/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount listed in (b) of the preceding item is the amount listed in Article 82-3, paragraph (4), item (i), (a), (2) of the Corporation Tax Act as calculated without applying the provisions of paragraph (5) of that Article for that jointly controlled entity, etc. for that covered fiscal year or less.
  <sup>machine translation, not official</sup>

**第四項**  前項の規定は、次に掲げる要件の全てを満たす場合に限り、適用する。
<sup>suppl-5051-3/art-14/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply only where all of the following requirements are satisfied:
<sup>machine translation, not official</sup>

  **一**  前項の特定多国籍企業グループ等の各対象会計年度に係る法人税法第百五十条の三第一項に規定するグループ国際最低課税額等報告事項等（同法第八十二条の三第一項の内国法人について前項の規定の適用を受けようとする旨を含むものに限る。以下この号において同じ。）の提供があること又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供があること（同法第百五十条の三第三項の規定の適用がある場合に限る。）。
  <sup>suppl-5051-3/art-14/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the group international minimum tax report items, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act for each covered fiscal year of the specified multinational enterprise group, etc. referred to in the preceding paragraph (limited to those that include a statement to the effect that the domestic corporation referred to in Article 82-3, paragraph (1) of that Act seeks to apply the provisions of the preceding paragraph; hereinafter the same applies in this item) have been provided, or information equivalent to those group international minimum tax report items, etc. has been provided to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) of that Act apply);
  <sup>machine translation, not official</sup>

  **二**  前項の規定の適用を受けようとする対象会計年度開始の日前に開始したいずれの対象会計年度（我が国において令和六年四月一日以後に同項の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度及び同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定が施行されている国又は地域においてその施行の日以後に同項の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度に限る。）においても、同項の特定多国籍企業グループ等に係る共同支配会社等の所在地国において当該共同支配会社等又は当該共同支配会社等に係る他の共同支配会社等につき同項の規定（同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定を含む。）の適用を受けて法人税法第八十二条の三第一項に規定する国際最低課税額又は外国におけるこれに相当するものの計算が行われていること。
  <sup>suppl-5051-3/art-14/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  in each covered fiscal year that began before the first day of the covered fiscal year for which the application of the provisions of the preceding paragraph is sought (limited to the covered fiscal year in which the specified multinational enterprise group, etc. referred to in that paragraph came to fall under a specified multinational enterprise group, etc. in Japan on or after April 1, 2024, and the covered fiscal year in which the specified multinational enterprise group, etc. referred to in that paragraph came to fall under a specified multinational enterprise group, etc., on or after the date on which they came into effect, in a country or region where provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph are in effect), the international minimum tax amount prescribed in Article 82-3, paragraph (1) of the Corporation Tax Act or its equivalent in a foreign country has been calculated in the country of location of a jointly controlled entity, etc. of the specified multinational enterprise group, etc. referred to in that paragraph with regard to that jointly controlled entity, etc. or other jointly controlled entities, etc. related to that jointly controlled entity, etc. by applying the provisions of that paragraph (including the provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph).
  <sup>machine translation, not official</sup>

**第五項**  特定多国籍企業グループ等に属する構成会社等である内国法人の令和六年四月一日から令和十四年十二月三十一日までの間に開始する対象会計年度に係る当該特定多国籍企業グループ等の法人税法第八十二条の三第二項第一号イ及び第四項第一号イに掲げる当期国別国際最低課税額を計算する場合における同条第二項第一号イ（２）（ｉ）及び第四項第一号イ（２）（ｉ）の規定の適用については、これらの規定中「百分の五」とあるのは、当該内国法人の令和六年四月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の九・八」と、当該内国法人の令和七年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の九・六」と、当該内国法人の令和八年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の九・四」と、当該内国法人の令和九年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の九・二」と、当該内国法人の令和十年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の九」と、当該内国法人の令和十一年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の八・二」と、当該内国法人の令和十二年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の七・四」と、当該内国法人の令和十三年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の六・六」と、当該内国法人の令和十四年一月一日から同年十二月三十一日までの間に開始する対象会計年度については「百分の五・八」とする。
<sup>suppl-5051-3/art-14/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 82-3, paragraph (2), item (i), (a), (2), (i) and paragraph (4), item (i), (a), (2), (i) of the Corporation Tax Act in calculating the current jurisdictional international minimum tax amount listed in Article 82-3, paragraph (2), item (i), (a) and paragraph (4), item (i), (a) of that Act of a specified multinational enterprise group, etc. for a covered fiscal year beginning during the period from April 1, 2024 to December 31, 2032 of a domestic corporation that is a constituent entity belonging to that specified multinational enterprise group, etc., the phrase "5 percent" in these provisions is deemed to be replaced with "9.8 percent" for a covered fiscal year of that domestic corporation beginning during the period from April 1, 2024 to December 31, 2024, with "9.6 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2025 to December 31, 2025, with "9.4 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2026 to December 31, 2026, with "9.2 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2027 to December 31, 2027, with "9 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2028 to December 31, 2028, with "8.2 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2029 to December 31, 2029, with "7.4 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2030 to December 31, 2030, with "6.6 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2031 to December 31, 2031, and with "5.8 percent" for a covered fiscal year of that domestic corporation beginning during the period from January 1, 2032 to December 31, 2032.
<sup>machine translation, not official</sup>

**第六項**  前項の規定は、同項に規定する場合における法人税法第八十二条の三第二項第一号イ（２）（ｉｉ）及び第四項第一号イ（２）（ｉｉ）の規定の適用について準用する。この場合において、前項中「百分の九・八」とあるのは「百分の七・八」と、「百分の九・六」とあるのは「百分の七・六」と、「百分の九・四」とあるのは「百分の七・四」と、「百分の九・二」とあるのは「百分の七・二」と、「百分の九」」とあるのは「百分の七」」と、「百分の八・二」とあるのは「百分の六・六」と、「百分の七・四」とあるのは「百分の六・二」と、「百分の六・六」とあるのは「百分の五・八」と、「百分の五・八」とあるのは「百分の五・四」と読み替えるものとする。
<sup>suppl-5051-3/art-14/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the application of the provisions of Article 82-3, paragraph (2), item (i), (a), (2), (ii) and paragraph (4), item (i), (a), (2), (ii) of the Corporation Tax Act in the case prescribed in that paragraph. In this case, the phrase "9.8 percent" in the preceding paragraph is deemed to be replaced with "7.8 percent", "9.6 percent" with "7.6 percent", "9.4 percent" with "7.4 percent", "9.2 percent" with "7.2 percent", "9 percent"" with "7 percent"", "8.2 percent" with "6.6 percent", "7.4 percent" with "6.2 percent", "6.6 percent" with "5.8 percent", and "5.8 percent" with "5.4 percent".
<sup>machine translation, not official</sup>

**第七項**  第一項に規定する特定多国籍企業グループ等に属する構成会社等が各種投資会社等（令和六年新法人税法第八十二条第十六号に規定する各種投資会社等をいう。以下この項において同じ。）である場合又は第三項に規定する特定多国籍企業グループ等に係る共同支配会社等が各種投資会社等である場合の第一項各号又は第三項各号に掲げる要件の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5051-3/art-14/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Special provisions for the requirements listed in the items of paragraph (1) or the items of paragraph (3) in the case where a constituent entity belonging to the specified multinational enterprise group, etc. prescribed in paragraph (1) is an investment entity, etc. (meaning an investment entity, etc. prescribed in Article 82, item (xvi) of the Corporation Tax Act as Amended for 2024; hereinafter the same applies in this paragraph) or where a jointly controlled entity, etc. of the specified multinational enterprise group, etc. prescribed in paragraph (3) is an investment entity, etc., and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十四条の二（国際最低課税額に係る確定申告に関する経過措置） — Transitional Measures for Final Returns for the International Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-14-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  特定多国籍企業グループ等に属する内国法人に係る法人税法第八十二条の六第一項の規定による申告書の提出期限が令和八年六月三十日前である場合には、当該申告書の提出期限は、同項の規定にかかわらず、同日とする。
<sup>suppl-5051-3/art-14-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the due date for filing a return under Article 82-6, paragraph (1) of the Corporation Tax Act by a domestic corporation belonging to a specified multinational enterprise group, etc. is before June 30, 2026, the due date for filing that return is to be that date, notwithstanding the provisions of that paragraph.
<sup>machine translation, not official</sup>

### 第十五条（青色申告の取りやめに関する経過措置） — Transitional Measures for Discontinuation of Blue Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百二十八条（新法人税法第百四十六条第一項において準用する場合を含む。以下この条において同じ。）の規定は、法人の令和八年一月一日以後に開始する事業年度の法人税法第百二十一条第一項各号に掲げる申告書を青色の申告書により提出することをやめようとする場合における新法人税法第百二十八条の届出書の提出について適用し、法人の同日前に開始した事業年度の同項各号に掲げる申告書を青色の申告書により提出することをやめようとする場合における旧法人税法第百二十八条（法人税法第百四十六条第一項において準用する場合を含む。）の届出書の提出については、なお従前の例による。
<sup>suppl-5051-3/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 128 of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act; hereinafter the same applies in this Article) apply to the submission of a report under Article 128 of the New Corporation Tax Act in the case where a corporation wishes to stop filing a return listed in the items of Article 121, paragraph (1) of the Corporation Tax Act via a Blue Return for a business year beginning on or after January 1, 2026, and with regard to the submission of a report under Article 128 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Corporation Tax Act) in the case where a corporation wishes to stop filing a return listed in the items of that paragraph via a Blue Return for a business year that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — Transitional Measures for Provision of Report Items, etc. on Specified Multinational Enterprise Groups, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  令和六年新法人税法第百五十条の三の規定は、令和六年四月一日以後に開始する対象会計年度に係る同条第一項に規定する特定多国籍企業グループ等報告事項等について適用する。
<sup>suppl-5051-3/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 150-3 of the Corporation Tax Act as Amended for 2024 apply to the specified multinational enterprise group, etc. report items, etc. prescribed in paragraph (1) of that Article for a covered fiscal year beginning on or after April 1, 2024.
<sup>machine translation, not official</sup>

**第二項**  附則第十四条第一項又は第三項の規定の適用を受けようとする場合における法人税法第百五十条の三第一項の規定の適用については、同項第二号中「国際最低課税残余額）」とあるのは、「国際最低課税残余額）の規定、所得税法等の一部を改正する法律（令和五年法律第三号）附則第十四条第一項又は第三項（国際最低課税額の計算に関する経過措置）」とする。
<sup>suppl-5051-3/art-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 150-3, paragraph (1) of the Corporation Tax Act in the case where the application of the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions is sought, the phrase "(International Minimum Tax Residual Amount)" in item (ii) of that paragraph is deemed to be replaced with "(International Minimum Tax Residual Amount), the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) (Transitional Measures for Calculation of the International Minimum Tax Amount)".
<sup>machine translation, not official</sup>

**第三項**  特定多国籍企業グループ等に属する構成会社等である内国法人に係る法人税法第百五十条の三第一項の規定による同項に規定する特定多国籍企業グループ等報告事項等の提供の期限、当該内国法人に係る同条第二項の規定による同項に規定する財務省令で定める事項の提供の期限、当該内国法人に係る同条第四項の規定による同項に規定する最終親会社等届出事項の提供の期限又は当該内国法人に係る同条第五項の規定による同項に規定する財務省令で定める事項の提供の期限が令和八年六月三十日前である場合には、これらの提供の期限は、これらの規定にかかわらず、同日とする。
<sup>suppl-5051-3/art-16/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the deadline for the provision of the specified multinational enterprise group, etc. report items, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act under that paragraph with regard to a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc., the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (2) of that Article under that paragraph with regard to that domestic corporation, the deadline for the provision of the notification items on the ultimate parent company, etc. prescribed in paragraph (4) of that Article under that paragraph with regard to that domestic corporation, or the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (5) of that Article under that paragraph with regard to that domestic corporation is before June 30, 2026, those deadlines for provision are to be that date, notwithstanding those provisions.
<sup>machine translation, not official</sup>

### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-78 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5051-3/art-78/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-79 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5051-3/art-79/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和五年五月八日法律第二一号
<sup>suppl-5051-21 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-21/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和七年四月一日から施行する。
<sup>suppl-5051-21/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2025.
<sup>machine translation, not official</sup>

## 附　則 令和五年六月七日法律第四四号
<sup>suppl-5051-44 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-44/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5051-44/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第五条の規定（原子力基本法第六章に一条を加える改正規定を除く。）並びに附則第十三条、第十五条、第十六条及び第二十六条の規定　公布の日
  <sup>suppl-5051-44/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 5 (excluding the provisions adding one Article to Chapter VI of the Atomic Energy Basic Act) and the provisions of Articles 13, 15, 16, and 26 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

### 第二十六条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-44/art-26 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5051-44/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和五年六月七日法律第四七号
<sup>suppl-5051-47 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-47/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、国立健康危機管理研究機構法（令和五年法律第四十六号）の施行の日（以下「施行日」という。）から施行する。ただし、附則第五条の規定は、公布の日から施行する。
<sup>suppl-5051-47/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date on which the Act on Japan Institute for Health Security (Act No. 46 of 2023) comes into effect (hereinafter referred to as "the Effective Date"); provided, however, that the provisions of Article 5 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-47/art-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律の施行前にした行為及び前条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5051-47/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of the preceding Article.
<sup>machine translation, not official</sup>

### 第五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-47/art-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  前三条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5051-47/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in the preceding three Articles, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和五年一一月二九日法律第七九号
<sup>suppl-5051-79 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-79/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5051-79/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  附則第六十八条の規定　公布の日
  <sup>suppl-5051-79/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 68 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第一条中金融商品取引法第十五条第一項、第二十九条の四第一項、第三十三条の五第一項、第五十条の二第一項、第十一項及び第十二項、第五十九条の四第一項、第六十条の三第一項、第六十四条第三項、第六十四条の二第一項、第六十四条の七第六項、第六十六条の十九第一項、第八十条第二項、第八十二条第二項、第百六条の十二第二項、第百五十五条の三第二項、第百五十六条の四第二項、第百五十六条の二十の四第二項、第百五十六条の二十の十八第二項並びに第百五十六条の二十五第二項の改正規定並びに同法附則第三条の二及び第三条の三第四項の改正規定、第二条の規定、第五条中農業協同組合法第十一条の六十六第一項、第九十二条の三第一項及び第九十二条の五の九第二項の改正規定、第六条中水産業協同組合法第八十七条の二第一項、第百七条第一項及び第百十七条第二項の改正規定、第七条中協同組合による金融事業に関する法律第四条の四第一項、第六条の四及び第六条の五の十第二項の改正規定、第八条中投資信託及び投資法人に関する法律第九十八条第五号、第百条第五号及び第百三十六条第一項の改正規定、第九条中信用金庫法第五十四条の二十三第一項、第八十五条の二の二及び第八十九条第十項の改正規定、第十条中長期信用銀行法第十三条の二第一項及び第十六条の七の改正規定、第十一条中労働金庫法第五十八条の五第一項、第八十九条の四及び第九十四条第六項の改正規定、第十二条中銀行法第十六条の二第一項、第五十二条の五十二第六号、第五十二条の六十の二第一項及び第五十二条の六十一の五第一項の改正規定、第十四条中保険業法第百六条第一項、第二百七十二条の四第一項、第二百七十二条の三十三第一項、第二百七十九条第一項、第二百八十条第一項、第二百八十九条第一項及び第二百九十条第一項の改正規定、第十五条中資産の流動化に関する法律第七十条第一項の改正規定、第十七条中農林中央金庫法第五十四条第三項、第七十二条第一項、第九十五条の三第一項及び第九十五条の五の十第二項の改正規定並びに第十九条中株式会社商工組合中央金庫法第二十一条第三項、第三十九条第一項及び第六十条の六第一項の改正規定並びに附則第十四条から第十七条まで、第二十三条第一項、第三十四条、第三十七条から第三十九条まで及び第四十一条から第四十三条までの規定、附則第四十四条中登録免許税法（昭和四十二年法律第三十五号）別表第一第四十八号の改正規定並びに附則第四十五条から第四十八条まで、第五十二条、第五十四条、第五十五条、第五十八条から第六十三条まで及び第六十五条の規定　公布の日から起算して三月を超えない範囲内において政令で定める日
  <sup>suppl-5051-79/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 1 amending Article 15, paragraph (1), Article 29-4, paragraph (1), Article 33-5, paragraph (1), Article 50-2, paragraphs (1), (11), and (12), Article 59-4, paragraph (1), Article 60-3, paragraph (1), Article 64, paragraph (3), Article 64-2, paragraph (1), Article 64-7, paragraph (6), Article 66-19, paragraph (1), Article 80, paragraph (2), Article 82, paragraph (2), Article 106-12, paragraph (2), Article 155-3, paragraph (2), Article 156-4, paragraph (2), Article 156-20-4, paragraph (2), Article 156-20-18, paragraph (2), and Article 156-25, paragraph (2) of the Financial Instruments and Exchange Act and amending Article 3-2 and Article 3-3, paragraph (4) of the Supplementary Provisions of that Act, the provisions of Article 2, the provisions in Article 5 amending Article 11-66, paragraph (1), Article 92-3, paragraph (1), and Article 92-5-9, paragraph (2) of the Agricultural Co-operatives Act, the provisions in Article 6 amending Article 87-2, paragraph (1), Article 107, paragraph (1), and Article 117, paragraph (2) of the Fishery Industry Cooperative Act, the provisions in Article 7 amending Article 4-4, paragraph (1), Article 6-4, and Article 6-5-10, paragraph (2) of the Act on Financial Businesses by Cooperative, the provisions in Article 8 amending Article 98, item (v), Article 100, item (v), and Article 136, paragraph (1) of the Act on Investment Trusts and Investment Corporations, the provisions in Article 9 amending Article 54-23, paragraph (1), Article 85-2-2, and Article 89, paragraph (10) of the Shinkin Bank Act, the provisions in Article 10 amending Article 13-2, paragraph (1) and Article 16-7 of the Long Term Credit Bank Act, the provisions in Article 11 amending Article 58-5, paragraph (1), Article 89-4, and Article 94, paragraph (6) of the Labor Bank Act, the provisions in Article 12 amending Article 16-2, paragraph (1), Article 52-52, item (vi), Article 52-60-2, paragraph (1), and Article 52-61-5, paragraph (1) of the Banking Act, the provisions in Article 14 amending Article 106, paragraph (1), Article 272-4, paragraph (1), Article 272-33, paragraph (1), Article 279, paragraph (1), Article 280, paragraph (1), Article 289, paragraph (1), and Article 290, paragraph (1) of the Insurance Business Act, the provisions in Article 15 amending Article 70, paragraph (1) of the Act on the Securitization of Assets, the provisions in Article 17 amending Article 54, paragraph (3), Article 72, paragraph (1), Article 95-3, paragraph (1), and Article 95-5-10, paragraph (2) of the Norinchukin Bank Act and the provisions in Article 19 amending Article 21, paragraph (3), Article 39, paragraph (1), and Article 60-6, paragraph (1) of the Shoko Chukin Bank Limited Act, and the provisions of Articles 14 through 17, Article 23, paragraph (1), Article 34, Articles 37 through 39, and Articles 41 through 43 of the Supplementary Provisions, the provisions in Article 44 of the Supplementary Provisions amending Appended Table 1, item (xlviii) of the Registration and License Tax Act (Act No. 35 of 1967), and the provisions of Articles 45 through 48, Article 52, Article 54, Article 55, Articles 58 through 63, and Article 65 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation;
  <sup>machine translation, not official</sup>

  **三**  第一条中金融商品取引法第五条第二項から第六項まで、第二十一条の二第一項、第二十一条の三及び第二十四条第二項の改正規定、同法第二十四条の四の七及び第二十四条の四の八を削る改正規定並びに同法第二十四条の五第一項から第三項まで及び第十三項、第二十五条第一項から第四項まで及び第六項、第二十七条、第二十七条の三十の二、第二十七条の三十の六第一項、第二十七条の三十の十、第二十七条の三十二第一項、第二十七条の三十四、第五十七条の二第二項及び第五項、第百六十六条第四項及び第五項、第百七十二条の三第一項及び第二項、第百七十二条の四第二項、第百七十二条の十二第一項、第百七十八条第十項及び第十一項、第百八十五条の七第四項から第七項まで、第十四項、第十五項及び第三十一項、第百九十七条の二第二号、第六号及び第七号、第二百条第一号、第五号及び第六号並びに第二百九条第三号から第五号までの改正規定並びに次条から附則第四条まで及び第六十七条の規定　令和六年四月一日
  <sup>suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 1 amending Article 5, paragraphs (2) through (6), Article 21-2, paragraph (1), Article 21-3, and Article 24, paragraph (2) of the Financial Instruments and Exchange Act, deleting Articles 24-4-7 and 24-4-8 of that Act, and amending Article 24-5, paragraphs (1) through (3) and (13), Article 25, paragraphs (1) through (4) and (6), Article 27, Article 27-30-2, Article 27-30-6, paragraph (1), Article 27-30-10, Article 27-32, paragraph (1), Article 27-34, Article 57-2, paragraphs (2) and (5), Article 166, paragraphs (4) and (5), Article 172-3, paragraphs (1) and (2), Article 172-4, paragraph (2), Article 172-12, paragraph (1), Article 178, paragraphs (10) and (11), Article 185-7, paragraphs (4) through (7), (14), (15), and (31), Article 197-2, items (ii), (vi), and (vii), Article 200, items (i), (v), and (vi), and Article 209, items (iii) through (v) of that Act, and the provisions of the following Article through Article 4 of the Supplementary Provisions and of Article 67 of the Supplementary Provisions: April 1, 2024;
  <sup>machine translation, not official</sup>

### 第六十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-79/art-67 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条第三号及び第四号に掲げる規定にあっては、当該規定。以下この条及び次条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5051-79/art-67/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, items (iii) and (iv) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article and the following Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第六十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-79/art-68 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5051-79/art-68/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和六年三月三〇日法律第八号
<sup>suppl-5061-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5061-8/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5061-8/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和六年十月一日
  <sup>suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: October 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第二条第十二号の十四の改正規定及び附則第六条の規定
    <sup>suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 2, item (xii)-14 of the Corporation Tax Act in Article 2 and the provisions of Article 6 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和七年一月一日
  <sup>suppl-5061-8/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2025;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第三十九条第一項の改正規定
    <sup>suppl-5061-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 39, paragraph (1) of the Corporation Tax Act in Article 2;
    <sup>machine translation, not official</sup>

  **五から八まで**  略
  <sup>suppl-5061-8/art-1/par-1/item-5-to-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　公益信託に関する法律（令和六年法律第三十号）の施行の日
  <sup>suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条の改正規定（同条第十二号の十四に係る部分を除く。）、同法第十二条の改正規定、同法第三十七条の改正規定及び同法附則第十九条の三を削る改正規定並びに附則第七条、第八条及び第六十七条の規定
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第六条（適格現物出資の定義に関する経過措置） — Transitional Measures for the Definition of Qualified Capital Contribution in Kind
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二条第十二号の十四の規定は、令和六年十月一日以後に行われる現物出資について適用し、同日前に行われた現物出資については、なお従前の例による。
<sup>suppl-5061-8/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xii)-14 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to a contribution in kind made on or after October 1, 2024, and with regard to a contribution in kind made before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — Transitional Measures for Vesting, etc. of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第二条第二十九号の二、第十二条及び第三十七条の規定（同条第五項に規定する公益信託に係る部分に限る。）は、附則第一条第九号に定める日以後に効力が生ずる同項に規定する公益信託（移行認可を受けた信託を含む。）について適用し、同日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、次条に定めるものを除き、なお従前の例による。
<sup>suppl-5061-8/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 2, item (xxix)-2, Article 12 and Article 37 of the New Corporation Tax Act (limited to the part concerning public interest trusts prescribed in paragraph (5) of that Article) apply to public interest trusts prescribed in that paragraph (including trusts that have received transition authorization) that take effect on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and with regard to public interest trusts prescribed in Article 1 of the Act on Charitable Trust prior to the amendment by the Act on Public Interest Trusts that took effect before that date (excluding those that have received transition authorization), except as provided for in the following Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（寄附金の損金不算入に関する経過措置） — Transitional Measures for Exclusion of Contributions or Donations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  法人（人格のない社団等を含む。次条において同じ。）が、第二条の規定による改正前の法人税法第三十七条第六項に規定する特定公益信託（移行認可を受けたものを除く。）の信託財産とするために支出する金銭の額については、同項の規定は、なおその効力を有する。この場合において、同項中「特定公益信託（公益信託ニ関スル法律（大正十一年法律第六十二号）第一条（公益信託）に規定する公益信託で信託の終了の時における信託財産がその信託財産に係る信託の委託者に帰属しないこと及びその信託事務の実施につき政令で定める要件を満たすものであることについて政令で定めるところにより証明がされたものをいう。）」とあり、及び「第六項に規定する特定公益信託」とあるのは、「所得税法等の一部を改正する法律（令和六年法律第八号）附則第八条（寄附金の損金不算入に関する経過措置）に規定する特定公益信託」とする。
<sup>suppl-5061-8/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the amount of money that a corporation (including an association or foundation without juridical personality; the same applies in the following Article) spends to make it trust property of a specified public interest trust prescribed in Article 37, paragraph (6) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (excluding one that has received transition authorization), the provisions of that paragraph remain in force. In this case, the phrases "specified public interest trust (meaning a public interest trust prescribed in Article 1 (Public Interest Trusts) of the Act on Charitable Trust (Act No. 62 of 1922) that has been certified, as specified by Cabinet Order, as a trust whose trust property, at the time of termination of the trust, does not vest in the settlor of the trust pertaining to that trust property and that meets the requirements specified by Cabinet Order with regard to the implementation of its trust affairs)" and "specified public interest trust prescribed in paragraph (6)" in that paragraph are deemed to be replaced with "specified public interest trust prescribed in Article 8 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) (Transitional Measures for Exclusion of Contributions or Donations from Deductible Expenses)".
<sup>machine translation, not official</sup>

### 第九条（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — Transitional Measures for Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-9 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十一条の規定は、法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-5061-8/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61 of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  所得税法等の一部を改正する法律（令和五年法律第三号。以下この項において「令和五年改正法」という。）附則第十二条第二項の規定により同項に規定する特定自己発行暗号資産に該当するものとみなされた暗号資産（法人税法第六十一条第一項に規定する暗号資産をいう。以下この項において同じ。）についての施行日以後に終了する各事業年度における新法人税法第六十一条の規定の適用については、当該暗号資産（令和五年改正法附則第十二条第二項の法人が発行し、かつ、同項に規定する改正事業年度終了の時から継続して有する暗号資産であってその時から継続して譲渡についての制限その他の条件が付されているものとして政令で定めるものに限る。）は、新法人税法第六十一条第二項第一号ロに規定する特定自己発行暗号資産に該当するものとみなす。
<sup>suppl-5061-8/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 61 of the New Corporation Tax Act in each business year ending on or after the Effective Date to crypto-assets (meaning crypto-assets prescribed in Article 61, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph) deemed to fall under specified self-issued crypto-assets prescribed in Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; hereinafter referred to as the "2023 Amendment Act" in this paragraph) pursuant to the provisions of that paragraph, those crypto-assets (limited to crypto-assets that were issued by the corporation referred to in Article 12, paragraph (2) of the Supplementary Provisions of the 2023 Amendment Act and that it has held continuously since the end of the business year of the amendment prescribed in that paragraph, and that are specified by Cabinet Order as having been continuously subject to restrictions on transfer or other conditions since that time) are deemed to fall under specified self-issued crypto-assets prescribed in Article 61, paragraph (2), item (i), (b) of the New Corporation Tax Act.
<sup>machine translation, not official</sup>

### 第十条（各対象会計年度の国際最低課税額に対する法人税に関する経過措置） — Transitional Measures for Corporation Tax on the International Minimum Tax Amount for Each Covered Fiscal Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-10 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十二条及び第八十二条の二の規定は、内国法人の施行日以後に開始する対象会計年度の同条第一項に規定する国際最低課税額に対する法人税について適用する。
<sup>suppl-5061-8/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Articles 82 and 82-2 of the New Corporation Tax Act apply to corporation tax on the international minimum tax amount prescribed in paragraph (1) of that Article of a domestic corporation for a covered fiscal year beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十一条（特定多国籍企業グループ等報告事項等の提供に関する経過措置） — Transitional Measures for Provision of Specified Multinational Enterprise Group, etc. Report Items, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-11 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百五十条の三の規定は、施行日以後に開始する対象会計年度に係る同条第一項に規定する特定多国籍企業グループ等報告事項等について適用する。
<sup>suppl-5061-8/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 150-3 of the New Corporation Tax Act apply to the specified multinational enterprise group, etc. report items, etc. prescribed in paragraph (1) of that Article for a covered fiscal year beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-72 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5061-8/art-72/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-73 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5061-8/art-73/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第七十四条（防衛力強化に係る財源確保のための税制措置） — Tax Measures to Secure Financial Resources for Strengthening Defense Capabilities
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  政府は、この法律の公布後、我が国の防衛力の抜本的な強化及び抜本的に強化された防衛力の維持に必要な安定的な財源を確保するための税制について、令和九年度に向けて複数年かけて段階的に実施するとした令和四年十二月二十三日に閣議において決定された令和五年度税制改正の大綱及び令和五年十二月二十二日に閣議において決定された令和六年度税制改正の大綱に基づき、防衛力強化に係る財源確保のための税制措置を実施するため、令和九年度に至る各年度の防衛力強化に係る財源確保の必要性を勘案しつつ、所得税、法人税及びたばこ税について所要の検討を加え、その結果に基づいて適当な時期に必要な法制上の措置を講ずるものとする。
<sup>suppl-5061-8/art-74/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
After the promulgation of this Act, with regard to the tax system for securing the stable financial resources necessary for the fundamental reinforcement of Japan's defense capabilities and for the maintenance of the fundamentally reinforced defense capabilities, in order to implement tax measures to secure financial resources for strengthening defense capabilities based on the Outline of the Fiscal 2023 Tax Reform decided by the Cabinet on December 23, 2022, which provided that those measures would be implemented in stages over multiple years toward fiscal 2027, and the Outline of the Fiscal 2024 Tax Reform decided by the Cabinet on December 22, 2023, the government is to conduct the necessary review of the income tax, the corporation tax, and the tobacco tax while taking into account the need to secure financial resources for strengthening defense capabilities in each fiscal year up to fiscal 2027, and is to take the necessary legislative measures at an appropriate time based on the results of that review.
<sup>machine translation, not official</sup>

## 附　則 令和六年六月七日法律第四六号
<sup>suppl-5061-46 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-46/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年三月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5061-46/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year and three months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-5061-46/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第三条の規定（行政手続における特定の個人を識別するための番号の利用等に関する法律の目次の改正規定、同法第二条第七項の改正規定、同法第一章に一条を加える改正規定並びに同法第十六条にただし書及び各号を加える改正規定（同条ただし書に係る部分に限る。次号において同じ。）を除く。）並びに附則第八条から第十一条までの規定、附則第十三条中デジタル庁設置法第四条第二項第四号の改正規定及び附則第十五条の規定　公布の日から起算して一年を超えない範囲内において政令で定める日
  <sup>suppl-5061-46/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 3 (excluding the provisions amending the table of contents of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions amending Article 2, paragraph (7) of that Act, the provisions adding one Article to Chapter I of that Act, and the provisions adding a proviso and items to Article 16 of that Act (limited to the part concerning the proviso to that Article; the same applies in the following item)) and the provisions of Articles 8 through 11 of the Supplementary Provisions, the provisions in Article 13 of the Supplementary Provisions amending Article 4, paragraph (2), item (iv) of the Act on the Establishment of the Digital Agency, and the provisions of Article 15 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
  <sup>machine translation, not official</sup>

## 附　則 令和六年六月二一日法律第六〇号
<sup>suppl-5061-60 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-60/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-5061-60/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 令和七年三月三一日法律第一三号
<sup>suppl-5071-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5071-13/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5071-13/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和八年四月一日
  <sup>suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: April 1, 2026;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条の規定（同条中法人税法の目次の改正規定（「・第五十三条」を削り、「／第七目の二　譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の三　不正行為等に係る費用等（第五十五条・第五十六条）／」を「／第七目の二　賃貸借取引に係る費用（第五十三条）／第七目の三　譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の四　不正行為等に係る費用等（第五十五条・第五十六条）／」に、「収益及び費用」を「工事の請負に係る収益及び費用」に改める部分に限る。）、同法第五十五条第五項に一号を加える改正規定、同法第二編第一章第一節第四款第七目の三を同款第七目の四とし、同款第七目の二を同款第七目の三とする改正規定、同法第五十二条の次に目名を付する改正規定、同法第五十三条の改正規定、同法第六十二条の八の改正規定、同節第七款の款名の改正規定、同法第六十三条を削る改正規定、同法第六十四条の見出しを削り、同款中同条を同法第六十三条とし、同条の次に一条を加える改正規定及び同法別表第一の改正規定を除く。）並びに附則第十三条、第十五条、第十八条、第十九条、第七十一条及び第七十三条の規定
    <sup>suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act in that Article (limited to the part replacing "(Articles 52 and 53)" with "(Article 52)", replacing "/Division 7-2 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-3 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/" with "/Division 7-2 Expenses Related to Rental Transactions (Article 53)/Division 7-3 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-4 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/", and replacing "Profits and Expenses" with "Profits and Expenses Related to Contracts for Construction Work"), the provisions adding one item to Article 55, paragraph (5) of that Act, the provisions renumbering Part II, Chapter I, Section 1, Subsection 4, Division 7-3 of that Act as Division 7-4 of that Subsection and Division 7-2 of that Subsection as Division 7-3 of that Subsection, the provisions adding a Division title after Article 52 of that Act, the provisions amending Article 53 of that Act, the provisions amending Article 62-8 of that Act, the provisions amending the title of Subsection 7 of that Section, the provisions deleting Article 63 of that Act, the provisions deleting the caption of Article 64 of that Act, renumbering that Article as Article 63 of that Act within that Subsection and adding one Article after that Article, and the provisions amending Appended Table 1 of that Act) and the provisions of Articles 13, 15, 18, 19, 71 and 73 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-5071-13/art-1/par-1/item-4-to-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　スマートフォンにおいて利用される特定ソフトウェアに係る競争の促進に関する法律（令和六年法律第五十八号）の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5071-13/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第五十五条第五項に一号を加える改正規定
    <sup>suppl-5071-13/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions adding one item to Article 55, paragraph (5) of the Corporation Tax Act in Article 2;
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一の改正規定
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2.
    <sup>machine translation, not official</sup>

### 第十三条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-13 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正後の法人税法（以下「令和八年新法人税法」という。）の規定は、内国法人の令和八年四月一日以後に開始する対象会計年度の国際最低課税額に対する法人税、法人（人格のない社団等を含む。以下附則第十七条までにおいて同じ。）の同日以後に開始する対象会計年度の国際最低課税残余額に対する法人税及び法人の同日以後に開始する対象会計年度の国内最低課税額に対する法人税について適用し、内国法人の同日前に開始した対象会計年度の国際最低課税額に対する法人税については、なお従前の例による。
<sup>suppl-5071-13/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2026") apply to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year beginning on or after April 1, 2026, corporation tax on the international minimum tax residual amount of a corporation (including an association or foundation without juridical personality; hereinafter the same applies through Article 17 of the Supplementary Provisions) for a covered fiscal year beginning on or after that date, and corporation tax on the domestic minimum tax amount of a corporation for a covered fiscal year beginning on or after that date, and with regard to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（賃貸借取引に係る費用に関する経過措置） — Transitional Measures for Expenses Related to Rental Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  第二条の規定による改正後の法人税法（以下「新法人税法」という。）第五十三条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用する。
<sup>suppl-5071-13/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 53 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十五条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures for Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  令和八年新法人税法第六十一条の二第二十項の規定は、令和八年四月一日以後に行われる同項に規定する払戻しについて適用する。
<sup>suppl-5071-13/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 61-2, paragraph (20) of the Corporation Tax Act as Amended for 2026 apply to a refund prescribed in that paragraph made on or after April 1, 2026.
<sup>machine translation, not official</sup>

### 第十六条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置） — Transitional Measures for Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第六十二条の八第一項の規定は、施行日以後に行われる同項に規定する非適格合併等について適用し、施行日前に行われた第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第六十二条の八第一項に規定する非適格合併等については、なお従前の例による。
<sup>suppl-5071-13/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 62-8, paragraph (1) of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in that paragraph carried out on or after the Effective Date, and with regard to a non-qualified merger, etc. prescribed in Article 62-8, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act") carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures for the Business Year for Vesting Profits and Expenses Related to Lease Transfers
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-17 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  施行日前に旧法人税法第六十三条第一項に規定するリース譲渡を行った法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-5071-13/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to corporation tax on income for a business year that began before the Effective Date of a corporation that carried out a lease transfer prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前に旧法人税法第六十三条第一項に規定するリース譲渡を行ったことがある法人（施行日前に行われた同項に規定するリース譲渡に係る契約の移転を受けた法人を含む。）の施行日以後に開始する事業年度（次項及び第四項において「経過措置事業年度」という。）の旧リース譲渡（令和九年三月三十一日以前に開始した事業年度において行われた同条第一項に規定するリース譲渡をいう。以下この条において同じ。）に係る所得の金額の計算については、旧法人税法第六十三条（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。）の規定は、なおその効力を有する。この場合において、旧法人税法第六十三条第一項ただし書中「又は第三項若しくは第四項」とあるのは「（所得税法等の一部を改正する法律（令和七年法律第十三号。以下この項及び次項において「令和七年改正法」という。）附則第十七条第三項第一号（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置）に掲げる場合に該当する場合を除く。）又は第三項若しくは第四項の規定若しくは令和七年改正法附則第十七条第三項若しくは第四項」と、「これらの規定の適用を受けた事業年度後」とあるのは「第三項若しくは第四項の規定の適用を受けた事業年度後若しくは同条第三項に規定する基準事業年度以後」と、同条第二項ただし書中「又は第四項」とあるのは「若しくは第四項の規定又は令和七年改正法附則第十七条第三項若しくは第四項」と、「これらの規定の適用を受けた事業年度後」とあるのは「次項若しくは第四項の規定の適用を受けた事業年度後又は同条第三項に規定する基準事業年度以後」と、同条第三項中「各事業年度の所得の金額」とあるのは「各事業年度又は各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。次項において同じ。）の所得の金額又は連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。次項において同じ。）の金額」と、同条第四項中「各事業年度の所得の金額」とあるのは「各事業年度又は各連結事業年度の所得の金額又は連結所得の金額」とする。
<sup>suppl-5071-13/art-17/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the calculation of the amount of income pertaining to former lease transfers (meaning lease transfers prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act carried out in a business year that began on or before March 31, 2027; hereinafter the same applies in this Article) for a business year beginning on or after the Effective Date (referred to as a "business year under the transitional measures" in the following paragraph and paragraph (4)) of a corporation that has carried out a lease transfer prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act before the Effective Date (including a corporation that has received a transfer of a contract pertaining to a lease transfer prescribed in that paragraph carried out before the Effective Date), the provisions of Article 63 of the Former Corporation Tax Act (including the case where the calculation is made in accordance with it pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act) remain in force. In this case, the phrase "or where the provisions of paragraph (3) or (4)" in the proviso to Article 63, paragraph (1) of the Former Corporation Tax Act is deemed to be replaced with "(excluding the case falling under the case listed in Article 17, paragraph (3), item (i) (Transitional Measures for the Business Year for Vesting Profits and Expenses Related to Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "2025 Amendment Act" in this paragraph and the following paragraph)) or where the provisions of paragraph (3) or (4) or the provisions of Article 17, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act", the phrase "after the business year when any of these provisions were applied" with "after the business year when the provisions of paragraph (3) or (4) were applied or on or after the base business year prescribed in paragraph (3) of that Article", the phrase "or paragraph (4)" in the proviso to paragraph (2) of that Article with "or paragraph (4), or the provisions of Article 17, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act", the phrase "after the business year when any of these provisions were applied" with "after the business year when the provisions of the following paragraph or paragraph (4) were applied or on or after the base business year prescribed in paragraph (3) of that Article", the phrase "the amount of income for each business year" in paragraph (3) of that Article with "the amount of income or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in the following paragraph) for each business year or each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in the following paragraph)", and the phrase "the amount of income for each business year" in paragraph (4) of that Article with "the amount of income or the amount of consolidated income for each business year or each consolidated business year".
<sup>machine translation, not official</sup>

**第三項**  前項の規定によりなおその効力を有するものとされる旧法人税法（以下この項及び次項において「旧効力法人税法」という。）第六十三条第一項本文又は第二項本文（旧法人税法第百四十二条第二項の規定によりこれらの規定に準じて計算する場合を含む。以下この項及び次項において同じ。）の規定の適用を受ける法人のその適用に係る旧リース譲渡に係る収益の額及び費用の額が次の各号に掲げる場合に該当する場合には、当該収益の額及び費用の額（当該各号に定める事業年度開始の日前に開始した各事業年度の所得の金額又は同日前に開始した各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度をいう。第二号において同じ。）の連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四に規定する連結所得をいう。第二号において同じ。）の金額の計算上益金の額及び損金の額に算入されるものを除く。次項においてそれぞれ「未計上収益額」及び「未計上費用額」という。）は、当該各号に定める事業年度（次項及び第五項において「基準事業年度」という。）の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-5071-13/art-17/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the amount of proceeds and the amount of expenses pertaining to former lease transfers of a corporation subject to the provisions of the main clause of Article 63, paragraph (1) or the main clause of paragraph (2) of the Former Corporation Tax Act that remains in force pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "Former Corporation Tax Act Kept in Force" in this paragraph and the following paragraph) (including the case where the calculation is made in accordance with these provisions pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph), to which that application pertains, fall under any of the cases listed in the following items, that amount of proceeds and that amount of expenses (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began before the first day of the business year specified in the relevant item or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in item (ii)) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in item (ii)) that began before that date; referred to as "unrecognized revenue" and "unrecognized expenses", respectively, in the following paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for the business year specified in the relevant item (referred to as the "base business year" in the following paragraph and paragraph (5)).
<sup>machine translation, not official</sup>

  **一**  当該旧リース譲渡（旧効力法人税法第六十三条第一項本文の規定の適用に係るものに限る。）に係る収益の額及び費用の額につき令和九年三月三十一日以前に開始した経過措置事業年度の確定した決算（法人税法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあっては、同法第七十二条第五項第一号に規定する期間）について同法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算。次号ロにおいて同じ。）において旧効力法人税法第六十三条第一項に規定する延払基準の方法により経理しなかった場合　その経理しなかった決算に係る事業年度
  <sup>suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  where, with regard to the amount of proceeds and the amount of expenses pertaining to that former lease transfer (limited to one to which the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force apply), the corporation did not account for them using the deferred payment basis method prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force in the finalized settlement of accounts (in the case of filing an interim return stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act), the settlement of accounts for that period; the same applies in (b) of the following item) for a business year under the transitional measures that began on or before March 31, 2027: the business year pertaining to the settlement of accounts in which the corporation did not so account;
  <sup>machine translation, not official</sup>

  **二**  当該旧リース譲渡に係る収益の額及び費用の額のうち、令和九年三月三十一日以前に開始した各事業年度の所得の金額又は同日以前に開始した各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入されなかったものがある場合（次に掲げる場合に該当する場合を除く。）　同日後最初に開始する事業年度
  <sup>suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  where, of the amount of proceeds and the amount of expenses pertaining to that former lease transfer, there is any portion that was not included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began on or before March 31, 2027 or the amount of consolidated income for each consolidated business year that began on or before that date (excluding the case falling under any of the following cases): the first business year beginning after that date;
  <sup>machine translation, not official</sup>

    **イ**  前号に掲げる場合
    <sup>suppl-5071-13/art-17/par-3/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the case set forth in the preceding item;
    <sup>machine translation, not official</sup>

    **ロ**  当該旧リース譲渡（旧効力法人税法第六十三条第一項本文の規定の適用に係るものに限る。）に係る収益の額及び費用の額につき令和九年三月三十一日後最初に開始する経過措置事業年度の確定した決算において同項に規定する延払基準の方法（当該経過措置事業年度以後の各事業年度において当該旧リース譲渡の対価の額のうちに含まれる利息に相当する金額のみを当該各事業年度の収益の額とする方法に限る。）により経理した場合
    <sup>suppl-5071-13/art-17/par-3/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    where, with regard to the amount of proceeds and the amount of expenses pertaining to that former lease transfer (limited to one to which the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force apply), the corporation has accounted for them, in the finalized settlement of accounts for the first business year under the transitional measures beginning after March 31, 2027, using the deferred payment basis method prescribed in that paragraph (limited to the method of treating, in each business year on or after that business year under the transitional measures, only the amount equivalent to the interest included in the amount of consideration for that former lease transfer as the amount of proceeds for that business year).
    <sup>machine translation, not official</sup>

**第四項**  旧効力法人税法第六十三条第一項本文又は第二項本文の規定の適用を受ける法人のその適用に係る旧リース譲渡に係る収益の額及び費用の額が前項各号に掲げる場合に該当する場合において、当該旧リース譲渡に係る未計上収益額が当該旧リース譲渡に係る未計上費用額を超えるときは、同項の規定にかかわらず、第一号に掲げる金額（解散若しくは事業の全部の廃止若しくは譲渡（適格分割による分割承継法人への譲渡その他の政令で定めるものを除く。）の日の属する事業年度、清算中の事業年度又は被合併法人の合併（適格合併を除く。）の日の前日の属する事業年度、普通法人又は協同組合等が公益法人等に該当することとなる場合におけるその該当することとなる日の前日の属する事業年度及び同号に掲げる金額がそれぞれ第二号に掲げる金額を超える事業年度にあっては、同号に掲げる金額）を、基準事業年度以後の各経過措置事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-5071-13/art-17/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where the amount of proceeds and the amount of expenses pertaining to former lease transfers of a corporation subject to the provisions of the main clause of Article 63, paragraph (1) or the main clause of paragraph (2) of the Former Corporation Tax Act Kept in Force, to which that application pertains, fall under any of the cases listed in the items of the preceding paragraph, if the unrecognized revenue pertaining to that former lease transfer exceeds the unrecognized expenses pertaining to that former lease transfer, notwithstanding the provisions of that paragraph, the amounts listed in item (i) (for the business year that includes the date of dissolution or of the discontinuation or transfer of the whole of its business (excluding a transfer to a succeeding corporation in a company split as a result of a qualified company split or any other transfer specified by Cabinet Order), a business year in liquidation or the business year that includes the day preceding the date of the merger of an acquired corporation (excluding a qualified merger), the business year that includes the day preceding the day on which an ordinary corporation or a cooperative, etc. comes to fall under a public interest corporation, etc. in the case where it so comes to fall, and a business year in which the amounts listed in that item respectively exceed the amounts listed in item (ii), the amounts listed in item (ii)) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year under the transitional measures on or after the base business year:
<sup>machine translation, not official</sup>

  **一**  当該未計上収益額及び未計上費用額をそれぞれ六十で除し、これらに当該事業年度の月数を乗じて計算した金額
  <sup>suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amounts obtained by dividing that unrecognized revenue and those unrecognized expenses respectively by 60 and multiplying the results by the number of months in that business year;
  <sup>machine translation, not official</sup>

  **二**  イに掲げる金額からロに掲げる金額を控除した金額
  <sup>suppl-5071-13/art-17/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
  <sup>machine translation, not official</sup>

    **イ**  当該未計上収益額及び未計上費用額
    <sup>suppl-5071-13/art-17/par-4/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    that unrecognized revenue and those unrecognized expenses;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる金額のうち当該事業年度前の各事業年度の所得の金額の計算上益金の額及び損金の額に算入された金額
    <sup>suppl-5071-13/art-17/par-4/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amounts, out of the amounts listed in (a), that were included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year before that business year.
    <sup>machine translation, not official</sup>

**第五項**  前項の規定は、基準事業年度の確定申告書（基準事業年度の中間申告書で法人税法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載したものを提出する場合には、その中間申告書。次項において同じ。）に前項の規定により益金の額及び損金の額に算入される金額の申告の記載がある場合に限り、適用する。
<sup>suppl-5071-13/art-17/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply only in the case where the Final Return for the base business year (in the case of filing an interim return for the base business year stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act, that interim return; the same applies in the following paragraph) contains a statement of the amounts to be included in the amount of gross profit and the amount of deductible expenses pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、前項の記載がない確定申告書の提出があった場合においても、その記載がなかったことについてやむを得ない事情があると認めるときは、第四項の規定を適用することができる。
<sup>suppl-5071-13/art-17/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Even in the case where a Final Return without entries for the matters set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (4), when they find any unavoidable grounds for the person's failure to make entries for such matters.
<sup>machine translation, not official</sup>

**第七項**  第四項第一号の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
<sup>suppl-5071-13/art-17/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The number of months referred to in paragraph (4), item (i) is calculated according to the calendar, and any fraction of less than one month is rounded down.
<sup>machine translation, not official</sup>

**第八項**  適格合併、適格分割又は適格現物出資により旧リース譲渡に係る契約の移転があった場合における当該旧リース譲渡に係る収益の額及び費用の額の処理の特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5071-13/art-17/par-8 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Special provisions on the treatment of the amount of proceeds and the amount of expenses pertaining to a former lease transfer in the case where a contract pertaining to that former lease transfer has been transferred as a result of a qualified merger, qualified company split or qualified capital contribution in kind, and other necessary matters concerning the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十八条（国内最低課税額の計算に関する経過措置） — Transitional Measures for Calculation of the Domestic Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-18 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  令和八年新法人税法第八十二条の十九第一項第一号に掲げる内国法人（各種投資会社等（令和八年新法人税法第八十二条第十六号に規定する各種投資会社等をいう。第三項及び第七項において同じ。）である構成会社等（令和八年新法人税法第八十二条第十三号に規定する構成会社等をいう。以下この項及び第七項において同じ。）に対する所有持分（令和八年新法人税法第八十二条第八号に規定する所有持分をいう。第三項において同じ。）を有する他の構成会社等のうちに我が国をその所在地国（令和八年新法人税法第八十二条第七号に規定する所在地国をいう。以下この項及び第三項において同じ。）としないものがある場合における当該各種投資会社等である構成会社等その他の政令で定めるもの（以下この項及び第五項において「対象外構成会社等」という。）を除く。以下この項において同じ。）が令和八年四月一日から令和九年十二月三十一日までの間に開始する対象会計年度（令和十一年六月三十日までに終了するものに限る。）において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第一項第一号に定める金額は、零とする。
<sup>suppl-5071-13/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a domestic corporation listed in Article 82-19, paragraph (1), item (i) of the Corporation Tax Act as Amended for 2026 (excluding, in the case where, among the other constituent entities holding an ownership interest (meaning an ownership interest prescribed in Article 82, item (viii) of the Corporation Tax Act as Amended for 2026; the same applies in paragraph (3)) in a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph and paragraph (7)) that is an investment entity, etc. (meaning an investment entity, etc. prescribed in Article 82, item (xvi) of the Corporation Tax Act as Amended for 2026; the same applies in paragraphs (3) and (7)), there is one whose country of location (meaning the country of location prescribed in Article 82, item (vii) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph and paragraph (3)) is not Japan, that constituent entity that is an investment entity, etc. and any other entity specified by Cabinet Order (hereinafter referred to as an "excluded constituent entity" in this paragraph and paragraph (5)); hereinafter the same applies in this paragraph) satisfies any of the following requirements in a covered fiscal year beginning during the period from April 1, 2026 to December 31, 2027 (limited to one ending by June 30, 2029), the amount prescribed in Article 82-19, paragraph (1), item (i) of the Corporation Tax Act as Amended for 2026 pertaining to that domestic corporation for that covered fiscal year is to be zero.
<sup>machine translation, not official</sup>

  **一**  次に掲げる要件の全てを満たすこと。
  <sup>suppl-5071-13/art-18/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  all of the following requirements are satisfied:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る国別報告事項（租税特別措置法第六十六条の四の四第一項に規定する国別報告事項をいい、連結等財務諸表（令和八年新法人税法第八十二条第一号に規定する連結等財務諸表をいう。以下この条において同じ。）を基礎として作成されたものに限る。以下この項において同じ。）又はこれに相当する事項として租税特別措置法第六十六条の四の四第一項若しくは第二項に規定する所轄税務署長又は我が国以外の国若しくは地域の租税に関する法令を執行する当局（以下この項において「所轄税務署長等」という。）に提供された我が国に係る収入金額（当該内国法人に係る特定多国籍企業グループ等（令和八年新法人税法第八十二条第四号に規定する特定多国籍企業グループ等をいう。以下この条において同じ。）に属する構成会社等（その所在地国が我が国であるものに限るものとし、対象外構成会社等を除く。イにおいて同じ。）のうちに、国別報告事項にその情報が含まれないことにより当該収入金額にその収入金額が含まれない構成会社等として財務省令で定めるものがある場合には、当該構成会社等に係る収入金額として財務省令で定める金額を加算した金額）（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等（令和八年新法人税法第八十二条第十号に規定する最終親会社等をいう。以下この項において同じ。）の所在地国に提供されるものとした場合における我が国に係る当該収入金額）が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5071-13/art-18/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the revenue for Japan that was provided, in the country-by-country report (meaning the country-by-country report prescribed in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation, limited to one prepared on the basis of the consolidated financial statements, etc. (meaning the consolidated financial statements, etc. prescribed in Article 82, item (i) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this Article); hereinafter the same applies in this paragraph) for that covered fiscal year or as information equivalent thereto, to the competent district director prescribed in Article 66-4-4, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation or to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (hereinafter referred to as the "competent district director, etc." in this paragraph) (where, among the constituent entities (limited to those whose country of location is Japan, and excluding excluded constituent entities; the same applies in this (a)) belonging to the specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this Article) of that domestic corporation, there is a constituent entity specified by Ministry of Finance Order as one whose revenue is not included in that revenue because its information is not included in the country-by-country report, the amount obtained by adding the amount specified by Ministry of Finance Order as the revenue for that constituent entity) (where that country-by-country report or information equivalent thereto is not provided, that revenue for Japan on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc. (meaning the ultimate parent company, etc. prescribed in Article 82, item (x) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph)) is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る国別報告事項又はこれに相当する事項として所轄税務署長等に提供された我が国に係る税引前当期利益の額（当該税引前当期利益の額の計算において、令和八年新法人税法第八十二条第二十六号に規定する個別計算所得等の金額の計算に含まれない損失の金額として政令で定める金額がある場合には、当該金額を含まないものとして計算した金額。ロ及び次号ロにおいて「調整後税引前当期利益の額」という。）（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等の所在地国に提供されるものとした場合における我が国に係る調整後税引前当期利益の額）が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5071-13/art-18/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of profit before tax for Japan that was provided to the competent district director, etc. in the country-by-country report for that covered fiscal year or as information equivalent thereto (where, in the calculation of that amount of profit before tax, there is an amount specified by Cabinet Order as an amount of loss not included in the calculation of the amount of individual computed income, etc. prescribed in Article 82, item (xxvi) of the Corporation Tax Act as Amended for 2026, the amount calculated as not including that amount; referred to as the "amount of adjusted profit before tax" in this (b) and in (b) of the following item) (where that country-by-country report or information equivalent thereto is not provided, the amount of adjusted profit before tax for Japan on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc.) is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

  **二**  イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十七以上であること。
  <sup>suppl-5071-13/art-18/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 17 percent or more:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る我が国を租税特別措置法第六十六条の四の四第一項の事業が行われる国又は地域とする全ての構成会社等（令和八年新法人税法第八十二条第十八号に規定する無国籍構成会社等及び対象外構成会社等を除く。）の連結等財務諸表に記載された法人税の額その他の財務省令で定める金額（当該金額のうちに、令和八年新法人税法第八十二条第二十九号に規定する対象租税以外の租税の額が含まれており、又は不確実性がある金額として財務省令で定める金額が含まれている場合には、これらの金額を除く。）の合計額
    <sup>suppl-5071-13/art-18/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the amount of corporation tax and other amounts specified by Ministry of Finance Order that are stated in the consolidated financial statements, etc. of all constituent entities (excluding stateless constituent entities prescribed in Article 82, item (xviii) of the Corporation Tax Act as Amended for 2026 and excluded constituent entities) for which the country or region where the business referred to in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation is conducted is Japan for that covered fiscal year (where those amounts include the amount of taxes other than the covered taxes prescribed in Article 82, item (xxix) of the Corporation Tax Act as Amended for 2026, or include an amount specified by Ministry of Finance Order as an amount involving uncertainty, excluding these amounts);
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る国別報告事項又はこれに相当する事項として所轄税務署長等に提供された我が国に係る調整後税引前当期利益の額（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等の所在地国に提供されるものとした場合における我が国に係る調整後税引前当期利益の額）
    <sup>suppl-5071-13/art-18/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of adjusted profit before tax for Japan that was provided to the competent district director, etc. in the country-by-country report for that covered fiscal year or as information equivalent thereto (where that country-by-country report or information equivalent thereto is not provided, the amount of adjusted profit before tax for Japan on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc.);
    <sup>machine translation, not official</sup>

  **三**  前号ロに掲げる金額が当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第四項の規定を適用しないで計算した場合の同条第二項第一号イ（２）に掲げる金額（当該対象会計年度に係る国別報告事項又はこれに相当する事項における租税特別措置法第六十六条の四の四第一項の事業が行われる国又は地域とその所在地国が我が国である構成会社等（対象外構成会社等を除く。）に係るものに限る。）以下であること。
  <sup>suppl-5071-13/art-18/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount listed in (b) of the preceding item is the amount listed in Article 82-19, paragraph (2), item (i), (a), (2) of the Corporation Tax Act as Amended for 2026 as calculated without applying the provisions of paragraph (4) of that Article pertaining to that domestic corporation for that covered fiscal year (limited to the amount pertaining to constituent entities (excluding excluded constituent entities) for which the country or region where the business referred to in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation is conducted, in the country-by-country report for that covered fiscal year or information equivalent thereto, and the country of location are both Japan) or less.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定は、次に掲げる要件の全てを満たす場合に限り、適用する。
<sup>suppl-5071-13/art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply only where all of the following requirements are satisfied:
<sup>machine translation, not official</sup>

  **一**  前項の内国法人に係る特定多国籍企業グループ等の各対象会計年度に係る令和八年新法人税法第百五十条の三第四項に規定するグループ国内最低課税額報告事項等（当該内国法人について前項の規定の適用を受けようとする旨を含むものに限る。以下この号において同じ。）の提供があること又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供があること（同条第六項の規定の適用がある場合に限る。）。
  <sup>suppl-5071-13/art-18/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the group domestic minimum tax report items, etc. prescribed in Article 150-3, paragraph (4) of the Corporation Tax Act as Amended for 2026 for each covered fiscal year of the specified multinational enterprise group, etc. of the domestic corporation referred to in the preceding paragraph (limited to those that include a statement to the effect that the application of the provisions of the preceding paragraph is sought with regard to that domestic corporation; hereinafter the same applies in this item) have been provided, or information equivalent to those group domestic minimum tax report items, etc. has been provided to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (limited to the case where the provisions of paragraph (6) of that Article apply);
  <sup>machine translation, not official</sup>

  **二**  前項の規定の適用を受けようとする対象会計年度開始の日前に開始したいずれの対象会計年度（我が国において令和六年四月一日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度及び所得税法等の一部を改正する法律（令和五年法律第三号）附則第十四条第一項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定が施行されている国又は地域においてその施行の日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度に限る。）においても、我が国につき、同条第一項の規定（同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定を含む。）の適用を受けて法人税法第八十二条の三第一項に規定する国際最低課税額若しくは外国におけるこれに相当するものの計算が行われていること又は前項（第五項において準用する場合を含む。）の規定の適用を受けて同法第八十二条の十九第一項第一号若しくは第百四十五条の六第一項第一号に定める金額の計算が行われていること。
  <sup>suppl-5071-13/art-18/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  in each covered fiscal year that began before the first day of the covered fiscal year for which the application of the provisions of the preceding paragraph is sought (limited to the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc. in Japan on or after April 1, 2024, and the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc., on or after the date on which they came into effect, in a country or region where provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) are in effect), the international minimum tax amount prescribed in Article 82-3, paragraph (1) of the Corporation Tax Act or its equivalent in a foreign country has been calculated with regard to Japan by applying the provisions of paragraph (1) of that Article (including the provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph), or the amount prescribed in Article 82-19, paragraph (1), item (i) or Article 145-6, paragraph (1), item (i) of that Act has been calculated by applying the provisions of the preceding paragraph (including as applied mutatis mutandis pursuant to paragraph (5)).
  <sup>machine translation, not official</sup>

**第三項**  令和八年新法人税法第八十二条の十九第一項第二号に掲げる内国法人（各種投資会社等である共同支配会社等（令和八年新法人税法第八十二条第十五号に規定する共同支配会社等をいう。以下この項及び第七項において同じ。）に対する所有持分を有する当該共同支配会社等に係る他の共同支配会社等のうちに我が国をその所在地国としないものがある場合における当該各種投資会社等である共同支配会社等その他の政令で定めるもの（以下この項及び第六項において「対象外共同支配会社等」という。）を除く。以下この項において同じ。）が、令和八年四月一日から令和九年十二月三十一日までの間に開始する対象会計年度（令和十一年六月三十日までに終了するものに限る。）において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第一項第二号に定める金額は、零とする。
<sup>suppl-5071-13/art-18/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
In the case where a domestic corporation listed in Article 82-19, paragraph (1), item (ii) of the Corporation Tax Act as Amended for 2026 (excluding, in the case where, among the other jointly controlled entities, etc. related to a jointly controlled entity, etc. (meaning a jointly controlled entity, etc. prescribed in Article 82, item (xv) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph and paragraph (7)) that is an investment entity, etc. that hold an ownership interest in that jointly controlled entity, etc., there is one whose country of location is not Japan, that jointly controlled entity, etc. that is an investment entity, etc. and any other entity specified by Cabinet Order (hereinafter referred to as an "excluded joint venture" in this paragraph and paragraph (6)); hereinafter the same applies in this paragraph) satisfies any of the following requirements in a covered fiscal year beginning during the period from April 1, 2026 to December 31, 2027 (limited to one ending by June 30, 2029), the amount prescribed in Article 82-19, paragraph (1), item (ii) of the Corporation Tax Act as Amended for 2026 pertaining to that domestic corporation for that covered fiscal year is to be zero.
<sup>machine translation, not official</sup>

  **一**  次に掲げる要件の全てを満たすこと。
  <sup>suppl-5071-13/art-18/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  all of the following requirements are satisfied:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等（その所在地国が我が国であるものに限るものとし、対象外共同支配会社等を除く。以下この項及び次項第二号において同じ。）の連結等財務諸表に記載された収入金額として財務省令で定める金額の合計額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5071-13/art-18/par-3/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the amounts specified by Ministry of Finance Order as revenue stated in the consolidated financial statements, etc. of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation (limited to those whose country of location is Japan, and excluding excluded joint ventures; hereinafter the same applies in this paragraph and item (ii) of the following paragraph) for that covered fiscal year is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等の連結等財務諸表に記載された税引前当期純利益の額として財務省令で定める金額の合計額から当該連結等財務諸表に記載された税引前当期純損失の額として財務省令で定める金額の合計額を控除した金額（当該金額の計算において、令和八年新法人税法第八十二条第二十六号に規定する個別計算所得等の金額の計算に含まれない損失の金額として政令で定める金額がある場合には、当該金額を含まないものとして計算した金額。次号ロにおいて「調整後税引前当期利益の額」という。）が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
    <sup>suppl-5071-13/art-18/par-3/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount obtained by deducting the sum of the amounts specified by Ministry of Finance Order as the amount of net loss before tax stated in those consolidated financial statements, etc. from the sum of the amounts specified by Ministry of Finance Order as the amount of net profit before tax stated in the consolidated financial statements, etc. of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation for that covered fiscal year (where, in the calculation of that amount, there is an amount specified by Cabinet Order as an amount of loss not included in the calculation of the amount of individual computed income, etc. prescribed in Article 82, item (xxvi) of the Corporation Tax Act as Amended for 2026, the amount calculated as not including that amount; referred to as the "amount of adjusted profit before tax" in (b) of the following item) is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

  **二**  イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十七以上であること。
  <sup>suppl-5071-13/art-18/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 17 percent or more:
  <sup>machine translation, not official</sup>

    **イ**  当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等の連結等財務諸表における法人税の額その他の財務省令で定める金額（当該金額のうちに、令和八年新法人税法第八十二条第二十九号に規定する対象租税以外の租税の額が含まれており、又は不確実性がある金額として財務省令で定める金額が含まれている場合には、これらの金額を除く。）の合計額
    <sup>suppl-5071-13/art-18/par-3/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the sum of the amount of corporation tax and other amounts specified by Ministry of Finance Order in the consolidated financial statements, etc. of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation for that covered fiscal year (where those amounts include the amount of taxes other than the covered taxes prescribed in Article 82, item (xxix) of the Corporation Tax Act as Amended for 2026, or include an amount specified by Ministry of Finance Order as an amount involving uncertainty, excluding these amounts);
    <sup>machine translation, not official</sup>

    **ロ**  当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等の調整後税引前当期利益の額
    <sup>suppl-5071-13/art-18/par-3/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the amount of adjusted profit before tax of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation for that covered fiscal year;
    <sup>machine translation, not official</sup>

  **三**  前号ロに掲げる金額が当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第七項の規定を適用しないで計算した場合の同条第五項第一号イ（２）に掲げる金額以下であること。
  <sup>suppl-5071-13/art-18/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the amount listed in (b) of the preceding item is the amount listed in Article 82-19, paragraph (5), item (i), (a), (2) of the Corporation Tax Act as Amended for 2026 as calculated without applying the provisions of paragraph (7) of that Article pertaining to that domestic corporation for that covered fiscal year or less.
  <sup>machine translation, not official</sup>

**第四項**  前項の規定は、次に掲げる要件の全てを満たす場合に限り、適用する。
<sup>suppl-5071-13/art-18/par-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of the preceding paragraph apply only where all of the following requirements are satisfied:
<sup>machine translation, not official</sup>

  **一**  前項の内国法人に係る特定多国籍企業グループ等の各対象会計年度に係る令和八年新法人税法第百五十条の三第四項に規定するグループ国内最低課税額報告事項等（当該内国法人について前項の規定の適用を受けようとする旨を含むものに限る。以下この号において同じ。）の提供があること又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供があること（同条第六項の規定の適用がある場合に限る。）。
  <sup>suppl-5071-13/art-18/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the group domestic minimum tax report items, etc. prescribed in Article 150-3, paragraph (4) of the Corporation Tax Act as Amended for 2026 for each covered fiscal year of the specified multinational enterprise group, etc. of the domestic corporation referred to in the preceding paragraph (limited to those that include a statement to the effect that the application of the provisions of the preceding paragraph is sought with regard to that domestic corporation; hereinafter the same applies in this item) have been provided, or information equivalent to those group domestic minimum tax report items, etc. has been provided to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (limited to the case where the provisions of paragraph (6) of that Article apply);
  <sup>machine translation, not official</sup>

  **二**  前項の規定の適用を受けようとする対象会計年度開始の日前に開始したいずれの対象会計年度（我が国において令和六年四月一日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度及び所得税法等の一部を改正する法律（令和五年法律第三号）附則第十四条第三項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定が施行されている国又は地域においてその施行の日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度に限る。）においても、我が国において前項の内国法人又は当該内国法人に係る他の共同支配会社等につき、同条第三項の規定（同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定を含む。）の適用を受けて法人税法第八十二条の三第一項に規定する国際最低課税額若しくは外国におけるこれに相当するものの計算が行われていること又は前項（第六項において準用する場合を含む。）の規定の適用を受けて同法第八十二条の十九第一項第二号若しくは第百四十五条の六第一項第二号に定める金額の計算が行われていること。
  <sup>suppl-5071-13/art-18/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  in each covered fiscal year that began before the first day of the covered fiscal year for which the application of the provisions of the preceding paragraph is sought (limited to the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc. in Japan on or after April 1, 2024, and the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc., on or after the date on which they came into effect, in a country or region where provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of Article 14, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) are in effect), the international minimum tax amount prescribed in Article 82-3, paragraph (1) of the Corporation Tax Act or its equivalent in a foreign country has been calculated in Japan with regard to the domestic corporation referred to in the preceding paragraph or other jointly controlled entities, etc. related to that domestic corporation by applying the provisions of paragraph (3) of that Article (including the provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph), or the amount prescribed in Article 82-19, paragraph (1), item (ii) or Article 145-6, paragraph (1), item (ii) of that Act has been calculated by applying the provisions of the preceding paragraph (including as applied mutatis mutandis pursuant to paragraph (6)).
  <sup>machine translation, not official</sup>

**第五項**  第一項及び第二項の規定は、令和八年新法人税法第百四十五条の六第一項第一号に掲げる外国法人（対象外構成会社等を除く。）に係る同号に定める金額について準用する。この場合において、第一項中「第八十二条の十九第一項第一号」とあるのは「第百四十五条の六第一項第一号」と、「内国法人」とあるのは「外国法人」と、第二項中「内国法人」とあるのは「外国法人」と読み替えるものとする。
<sup>suppl-5071-13/art-18/par-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of paragraphs (1) and (2) apply mutatis mutandis to the amount prescribed in Article 145-6, paragraph (1), item (i) of the Corporation Tax Act as Amended for 2026 pertaining to a foreign corporation listed in that item (excluding an excluded constituent entity). In this case, the phrase "Article 82-19, paragraph (1), item (i)" in paragraph (1) is deemed to be replaced with "Article 145-6, paragraph (1), item (i)", the phrase "domestic corporation" with "foreign corporation", and the phrase "domestic corporation" in paragraph (2) with "foreign corporation".
<sup>machine translation, not official</sup>

**第六項**  第三項及び第四項の規定は、令和八年新法人税法第百四十五条の六第一項第二号に掲げる外国法人（対象外共同支配会社等を除く。）に係る同号に定める金額について準用する。この場合において、第三項中「第八十二条の十九第一項第二号」とあるのは「第百四十五条の六第一項第二号」と、「内国法人」とあるのは「外国法人」と、第四項中「内国法人」とあるのは「外国法人」と読み替えるものとする。
<sup>suppl-5071-13/art-18/par-6 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of paragraphs (3) and (4) apply mutatis mutandis to the amount prescribed in Article 145-6, paragraph (1), item (ii) of the Corporation Tax Act as Amended for 2026 pertaining to a foreign corporation listed in that item (excluding an excluded joint venture). In this case, the phrase "Article 82-19, paragraph (1), item (ii)" in paragraph (3) is deemed to be replaced with "Article 145-6, paragraph (1), item (ii)", the phrase "domestic corporation" with "foreign corporation", and the phrase "domestic corporation" in paragraph (4) with "foreign corporation".
<sup>machine translation, not official</sup>

**第七項**  第一項の内国法人に係る特定多国籍企業グループ等に属する構成会社等が各種投資会社等である場合又は第三項の内国法人若しくは当該内国法人に係る他の共同支配会社等が各種投資会社等である場合の第一項各号又は第三項各号に掲げる要件の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5071-13/art-18/par-7 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Special provisions on the requirements listed in the items of paragraph (1) or the items of paragraph (3) in the case where a constituent entity belonging to the specified multinational enterprise group, etc. pertaining to the domestic corporation referred to in paragraph (1) is an investment entity, etc., or where the domestic corporation referred to in paragraph (3) or another jointly controlled entity, etc. pertaining to that domestic corporation is an investment entity, etc., and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十九条（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — Transitional Measures Concerning the Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-19 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  令和八年新法人税法第百五十条の三の規定は、令和八年四月一日以後に開始する対象会計年度に係る同条第一項に規定するグループ国際最低課税額等報告事項等及び同条第四項に規定するグループ国内最低課税額報告事項等について適用し、同日前に開始した対象会計年度に係る第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正前の法人税法第百五十条の三第一項に規定する特定多国籍企業グループ等報告事項等については、なお従前の例による。
<sup>suppl-5071-13/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 150-3 of the Corporation Tax Act as Amended for 2026 apply to the group international minimum tax amount report matters, etc. prescribed in paragraph (1) of that Article and the group domestic minimum tax amount report matters, etc. prescribed in paragraph (4) of that Article pertaining to covered fiscal years starting on or after April 1, 2026, and with regard to the specified multinational enterprise group report matters, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) pertaining to covered fiscal years that started before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前条第一項（同条第五項において準用する場合を含む。）又は第三項（同条第六項において準用する場合を含む。）の規定の適用を受けようとする場合における令和八年新法人税法第百五十条の三第四項の規定の適用については、同項第二号中「その他」とあるのは、「、所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十八条第一項（国内最低課税額の計算に関する経過措置）（同条第五項において準用する場合を含む。）又は第三項（同条第六項において準用する場合を含む。）の規定その他」とする。
<sup>suppl-5071-13/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 150-3, paragraph (4) of the Corporation Tax Act as Amended for 2026 in the case of seeking to be subject to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5) of the preceding Article) or paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of the preceding Article, the phrase "and other provisions specified by Cabinet Order" in item (ii) of that paragraph is deemed to be replaced with ", the provisions of Article 18, paragraph (1) (Transitional Measures Concerning the Calculation of the Domestic Minimum Tax Amount) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) or paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) and other provisions specified by Cabinet Order".
<sup>machine translation, not official</sup>

### 第七十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-79 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5071-13/art-79/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-80 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5071-13/art-80/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和七年六月一八日法律第七〇号
<sup>suppl-5071-70 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-70/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和八年十月一日から施行する。
<sup>suppl-5071-70/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of October 1, 2026.
<sup>machine translation, not official</sup>

## 附　則 令和七年六月二〇日法律第七四号
<sup>suppl-5071-74 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-74/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5071-74/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中国民年金法第二十八条第五項第二号、第三十七条及び第百二条第二項並びに附則第九条第一項及び第九条の三第三項の改正規定、第二条中厚生年金保険法第四十四条の三第五項第二号、第五十八条第一項第四号、第八十四条の六第三項第二号、第百条の二及び第百条の四第一項第三十七号並びに附則第十四条第一項、第二十三条第一項及び第二十八条の三第三項の改正規定、第六条、第十一条、第十三条及び第十六条の規定、第十八条中社会保障協定の実施に伴う厚生年金保険法等の特例等に関する法律（以下「協定実施特例法」という。）第十六条第二項第一号イ、第十八条第一項、第二十条第一項第四号及び第三十一条第三項から第五項までの改正規定、第二十八条中確定給付企業年金法第八十二条の四（見出しを含む。）の改正規定、第三十三条中健康保険法第百九十九条第一項及び第二百四条第一項第二十号の改正規定並びに第三十四条の規定並びに次項及び第三項並びに次条第二項から第四項まで、附則第三条、第三条の二、第四十条及び第四十一条の規定、附則第四十二条中雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第百三十九条第二項の改正規定、附則第四十四条中社会保険審査官及び社会保険審査会法（昭和二十八年法律第二百六号）附則第十四項の改正規定（「附則第二十九条第五項」を「附則第二十九条第六項」に改める部分に限る。）並びに附則第五十五条の規定　公布の日
  <sup>suppl-5071-74/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 1 amending Article 28, paragraph (5), item (ii), Article 37 and Article 102, paragraph (2) of the National Pension Act and Article 9, paragraph (1) and Article 9-3, paragraph (3) of its Supplementary Provisions, the provisions in Article 2 amending Article 44-3, paragraph (5), item (ii), Article 58, paragraph (1), item (iv), Article 84-6, paragraph (3), item (ii), Article 100-2 and Article 100-4, paragraph (1), item (xxxvii) of the Employees' Pension Insurance Act and Article 14, paragraph (1), Article 23, paragraph (1) and Article 28-3, paragraph (3) of its Supplementary Provisions, the provisions of Articles 6, 11, 13 and 16, the provisions in Article 18 amending Article 16, paragraph (2), item (i), (a), Article 18, paragraph (1), Article 20, paragraph (1), item (iv) and Article 31, paragraphs (3) through (5) of the Act on Special Provisions for the Employees' Pension Insurance Act, etc. Incidental to Enforcement of International Social Security Agreements (hereinafter referred to as the "Social Security Agreements Special Provisions Act"), the provisions in Article 28 amending Article 82-4 (including its heading) of the Defined-Benefit Corporate Pension Act, the provisions in Article 33 amending Article 199, paragraph (1) and Article 204, paragraph (1), item (xx) of the Health Insurance Act, and the provisions of Article 34, and the provisions of the following paragraph and paragraph (3), paragraphs (2) through (4) of the following Article, and Articles 3, 3-2, 40 and 41 of the Supplementary Provisions, the provisions in Article 42 of the Supplementary Provisions amending Article 139, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the provisions in Article 44 of the Supplementary Provisions amending paragraph (14) of the Supplementary Provisions of the Act on Social Insurance Examiners and the Examination Committee of Social Insurance (Act No. 206 of 1953) (limited to the part replacing "Article 29, paragraph (5) of the Supplementary Provisions" with "Article 29, paragraph (6) of the Supplementary Provisions"), and the provisions of Article 55 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二から十四まで**  略
  <sup>suppl-5071-74/art-1/par-1/item-2-to-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十五**  第二十八条中確定給付企業年金法第百条の前の見出し及び同条の改正規定、第二十九条中確定拠出年金法第五十条（見出しを含む。）及び第百二十三条第五号の改正規定並びに第三十一条の規定並びに附則第三十六条及び第四十三条の規定、附則第四十四条の規定（第一号に掲げる改正規定を除く。）並びに附則第四十五条から第五十四条までの規定　公布の日から起算して五年を超えない範囲内において政令で定める日
  <sup>suppl-5071-74/art-1/par-1/item-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions in Article 28 amending the heading preceding Article 100 of the Defined-Benefit Corporate Pension Act and that Article, the provisions in Article 29 amending Article 50 (including its heading) and Article 123, item (v) of the Defined Contribution Pension Act, and the provisions of Article 31, and the provisions of Articles 36 and 43 of the Supplementary Provisions, the provisions of Article 44 of the Supplementary Provisions (excluding the amending provisions set forth in item (i)), and the provisions of Articles 45 through 54 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation;
  <sup>machine translation, not official</sup>

### 第五十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-74/art-55 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5071-74/art-55/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和八年三月三一日法律第一二号
<sup>suppl-5081-12 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5081-12/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5081-12/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和九年一月一日
  <sup>suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the following provisions: January 1, 2027;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第十三条の規定（同条中我が国の防衛力の抜本的な強化等のために必要な財源の確保に関する特別措置法第四十三条第二十五項の改正規定を除く。）並びに附則第八十九条第一項及び第九十二条の規定
    <sup>suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
    the provisions of Article 13 (excluding the provisions in that Article amending Article 43, paragraph (25) of the Act on Special Measures Concerning the Securing of Financial Resources Necessary for the Fundamental Reinforcement of Japan's Defense Capabilities, etc.) and the provisions of Article 89, paragraph (1) and Article 92 of the Supplementary Provisions
    <sup>machine translation, not official</sup>

### 第十四条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-14 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（次条及び附則第十六条において「新法人税法」という。）の規定は、内国法人のこの法律の施行の日（以下「施行日」という。）以後に開始する対象会計年度の国際最低課税額に対する法人税及び法人（人格のない社団等を含む。）の施行日以後に開始する対象会計年度の国際最低課税残余額に対する法人税について適用し、内国法人の施行日前に開始した対象会計年度の国際最低課税額に対する法人税については、なお従前の例による。
<sup>suppl-5081-12/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (referred to as the "New Corporation Tax Act" in the following Article and Article 16 of the Supplementary Provisions) apply to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation starting on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and to corporation tax on the international minimum tax residual amount for covered fiscal years of a corporation (including an association or foundation without juridical personality) starting on or after the Effective Date, and with regard to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（国際最低課税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the International Minimum Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-15 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第八十二条の三第七項、第十一項及び第十四項の規定は、所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十三条の規定にかかわらず、内国法人の令和八年一月一日以後に開始する対象会計年度について適用する。この場合において、同日から同年三月三十一日までの間に開始した対象会計年度における新法人税法第八十二条の三第七項、第十一項及び第十四項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第七項	第二項第一号から第三号まで	所得税法等の一部を改正する法律（令和七年法律第十三号）第二条の規定（同法附則第一条第三号ロ（施行期日）に掲げる改正規定に限る。）による改正前の法人税法（第十一項及び第十四項において「旧法人税法」という。）第八十二条の二第二項第一号から第三号まで（国際最低課税額）
第十一項	第六項から第九項までの規定は、これらの規定	第七項の規定は、同項
のこれらの規定	の同項
第一項	所得税法等の一部を改正する法律（令和八年法律第十二号。以下この項において「改正法」という。）附則第十六条第一項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置）の規定により読み替えられた第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）に規定するグループ国際最低課税額等報告事項等をいい、旧法人税法第八十二条の二第一項
第六項から第九項までのいずれか	第七項
場合（	場合（改正法附則第十六条第一項の規定により読み替えられた
（特定多国籍企業グループ等に係る報告事項等の提供）の規定	の規定
第十四項	第六項から第八項まで及び前三項	第七項及び第十一項
第四項に	旧法人税法第八十二条の二第四項に
第六項及び第七項中「第二項第一号	第七項中「第八十二条の二第二項第一号
「第四項第一号から第三号まで」と、第八項中「第二項第一号イ」とあるのは「第四項第一号イ」と、同項各号中「構成会社等の所在地国における」とあるのは「共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第六項から第九項までの規定」とあるのは「第六項から第八項までの規定」と、「ついて第六項から第九項まで」とあるのは「ついて第十四項において準用する第六項から第八項まで」と、第十二項中「第二項第一号」とあるのは「第四項第一号」と、前項中「第二項第三号若しくは」とあるのは「第四項第三号若しくは」と、「第二項第三号ハ」とあるのは「第四項第三号ハ」	、「第八十二条の二第四項第一号から第三号まで」
<sup>suppl-5081-12/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act apply to covered fiscal years of a domestic corporation starting on or after January 1, 2026, notwithstanding the provisions of Article 13 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025). In this case, with regard to the application of the provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act in covered fiscal years starting during the period from that date to March 31 of that year, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (7)	paragraph (2), items (i) through (iii)	Article 82-2, paragraph (2), items (i) through (iii) (International Minimum Tax Amount) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) (limited to the amending provisions listed in Article 1, item (iii), (b) (Effective Date) of the Supplementary Provisions of that Act) (referred to as the "Former Corporation Tax Act" in paragraphs (11) and (14))
Paragraph (11)	The provisions of paragraphs (6) through (9) apply only in the case where the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. under those provisions	The provisions of paragraph (7) apply only in the case where the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. under that paragraph
for each covered fiscal year under those provisions	for each covered fiscal year under that paragraph
(limited to those including a statement that the domestic corporation referred to in paragraph (1)	(meaning the group international minimum tax amount report matters, etc. prescribed in Article 150-3, paragraph (1) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; hereinafter referred to as the "Amending Act" in this paragraph) (Transitional Measures Concerning the Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.), and limited to those including a statement that the domestic corporation referred to in Article 82-2, paragraph (1) of the Former Corporation Tax Act
any of the provisions of paragraphs (6) through (9)	the provisions of paragraph (7)
(limited to the case where the provisions of Article 150-3, paragraph (3)	(limited to the case where the provisions of Article 150-3, paragraph (3) as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act
(Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply	apply
Paragraph (14)	paragraphs (6) through (8) and the preceding three paragraphs	paragraph (7) and paragraph (11)
prescribed in paragraph (4)	prescribed in Article 82-2, paragraph (4) of the Former Corporation Tax Act
in paragraphs (6) and (7), the phrase "paragraph (2), items (i) through (iii)	in paragraph (7), the phrase "Article 82-2, paragraph (2), items (i) through (iii)
"paragraph (4), items (i) through (iii)"; in paragraph (8), the phrase "paragraph (2), item (i), (a)" is deemed to be replaced with "paragraph (4), item (i), (a)"; in each item of that paragraph, the phrase "in the country of location of the constituent entities" is deemed to be replaced with "of the jointly controlled entities, etc. and other jointly controlled entities, etc. pertaining to those jointly controlled entities, etc. whose country of location is that country of location", and the phrase "of the specified multinational enterprise group, etc. pertaining to" is deemed to be replaced with "pertaining to"; in paragraph (11), the phrase "the provisions of paragraphs (6) through (9)" is deemed to be replaced with "the provisions of paragraphs (6) through (8)", and the phrase "seeks to be subject to any of the provisions of paragraphs (6) through (9)" is deemed to be replaced with "seeks to be subject to any of the provisions of paragraphs (6) through (8) as applied mutatis mutandis pursuant to paragraph (14)"; in paragraph (12), the phrase "paragraph (2), item (i)" is deemed to be replaced with "paragraph (4), item (i)"; and in the preceding paragraph, the phrase "paragraph (2), item (iii) or" is deemed to be replaced with "paragraph (4), item (iii) or", and the phrase "paragraph (2), item (iii), (c)" is deemed to be replaced with "paragraph (4), item (iii), (c)"	"Article 82-2, paragraph (4), items (i) through (iii)"
<sup>machine translation, not official</sup>

### 第十六条（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — Transitional Measures Concerning the Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-16 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  新法人税法第百五十条の三第一項から第三項まで及び第七項から第九項までの規定は、所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十九条第一項の規定にかかわらず、令和八年一月一日以後に開始する対象会計年度に係る新法人税法第百五十条の三第一項に規定するグループ国際最低課税額等報告事項等について適用する。この場合において、同日から同年三月三十一日までの間に開始した対象会計年度に係る同項に規定するグループ国際最低課税額等報告事項等に係る同項から同条第三項まで及び同条第七項から第九項までの規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項	又は当該特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号に規定する恒久的施設等をいい、その所在地国が我が国であるものに限る。第四項において同じ。）を有する構成会社等である外国法人（以下	（以下
第一項第一号イ	第八十二条の三第二項第一号イ（３）	所得税法等の一部を改正する法律（令和七年法律第十三号）第二条の規定（同法附則第一条第三号ロ（施行期日）に掲げる改正規定に限る。）による改正前の法人税法（以下この項において「旧法人税法」という。）第八十二条の二第二項第一号イ（３）
第一項第一号ロ	又は各対象会計年度の国際最低課税残余額に対する法人税を課する	を課する
第八十二条の三第一項	旧法人税法第八十二条の二第一項
第一項第二号	第八十二条の二第一項（除外会社等に関する特例）、第八十二条の三第六項から第九項まで、第十二項若しくは第十三項（これらの規定（同条第九項を除く。）を同条第十四項において準用する場合を含む。）又は第八十二条の十一第四項（国際最低課税残余額）	旧法人税法第八十二条の二第六項から第八項まで、第十一項若しくは第十二項（これらの規定（同条第八項を除く。）を同条第十三項において準用する場合を含む。）又は第八十二条の三第一項（除外会社等に関する特例）の規定、所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十五条（国際最低課税額の計算に関する経過措置）の規定により読み替えられた第八十二条の三第七項（国際最低課税額）（同条第十四項において準用する場合を含む。）
第一項第三号	第八十二条の二第一項	旧法人税法第八十二条の三第一項
第三項	事項及び次項に規定するグループ国内最低課税額報告事項等に相当する事項	事項
第七項	又は前項の規定の適用を受けるグループ国内最低課税額報告対象法人は、第三項又は前項	は、同項
又は当該グループ国内最低課税額報告対象法人の納税地	の納税地
第九項	又はグループ国内最低課税額報告対象法人が最初に第一項、第四項	が最初に第一項
、グループ国内最低課税額報告事項等又は	又は
他の法人又は当該特定多国籍企業グループ等に係る第八十二条第十五号に規定する共同支配会社等であつた他の法人	他の法人
、第四項、第五項及び	及び
<sup>suppl-5081-12/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
The provisions of Article 150-3, paragraphs (1) through (3) and paragraphs (7) through (9) of the New Corporation Tax Act apply to the group international minimum tax amount report matters, etc. prescribed in Article 150-3, paragraph (1) of the New Corporation Tax Act pertaining to covered fiscal years starting on or after January 1, 2026, notwithstanding the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025). In this case, with regard to the application of the provisions of that paragraph through paragraph (3) of that Article and paragraphs (7) through (9) of that Article to the group international minimum tax amount report matters, etc. prescribed in that paragraph pertaining to covered fiscal years that started during the period from that date to March 31 of that year, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1)	or a foreign corporation that is a constituent entity having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in Article 82, item (vi), limited to one whose country of location is Japan; the same applies in paragraph (4)) belonging to the specified multinational enterprise group, etc. (hereinafter	(hereinafter
Paragraph (1), item (i), (a)	Article 82-3, paragraph (2), item (i), (a), (3)	Article 82-2, paragraph (2), item (i), (a), (3) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) (limited to the amending provisions listed in Article 1, item (iii), (b) (Effective Date) of the Supplementary Provisions of that Act) (hereinafter referred to as the "Former Corporation Tax Act" in this paragraph)
Paragraph (1), item (i), (b)	or corporation tax on the international minimum tax residual amount for each covered fiscal year is to be imposed	is to be imposed
Article 82-3, paragraph (1)	Article 82-2, paragraph (1) of the Former Corporation Tax Act
Paragraph (1), item (ii)	Article 82-2, paragraph (1) (Special Provisions on Excluded Entities, etc.), Article 82-3, paragraphs (6) through (9), paragraph (12) or paragraph (13) (including the case where those provisions (excluding paragraph (9) of that Article) are applied mutatis mutandis pursuant to paragraph (14) of that Article) or Article 82-11, paragraph (4) (International Minimum Tax Residual Amount)	Article 82-2, paragraphs (6) through (8), paragraph (11) or paragraph (12) of the Former Corporation Tax Act (including the case where those provisions (excluding paragraph (8) of that Article) are applied mutatis mutandis pursuant to paragraph (13) of that Article) or Article 82-3, paragraph (1) of the Former Corporation Tax Act (Special Provisions on Excluded Entities, etc.), the provisions of Article 82-3, paragraph (7) (International Minimum Tax Amount) as read with the replacement of terms pursuant to Article 15 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) (Transitional Measures Concerning the Calculation of the International Minimum Tax Amount) (including the case where it is applied mutatis mutandis pursuant to paragraph (14) of that Article)
Paragraph (1), item (iii)	Article 82-2, paragraph (1)	Article 82-3, paragraph (1) of the Former Corporation Tax Act
Paragraph (3)	matters equivalent to the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. and matters equivalent to the group domestic minimum tax amount report matters, etc. prescribed in the following paragraph	matters equivalent to the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc.
Paragraph (7)	or a corporation subject to group domestic minimum tax amount reporting that is subject to the provisions of the preceding paragraph must, with regard to the specified multinational enterprise group, etc. referred to in paragraph (3) or the preceding paragraph	must, with regard to the specified multinational enterprise group, etc. referred to in that paragraph
the place for tax payment of the corporation subject to group international minimum tax amount reporting or the corporation subject to group domestic minimum tax amount reporting	the place for tax payment of the corporation subject to group international minimum tax amount reporting
Paragraph (9)	or a corporation subject to group domestic minimum tax amount reporting is first required to provide, under the provisions of paragraph (1), (4)	is first required to provide, under the provisions of paragraph (1)
, the group domestic minimum tax amount report matters, etc. or	or
another corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. or another corporation that was a jointly controlled entity, etc. prescribed in Article 82, item (xv) pertaining to the specified multinational enterprise group, etc.	another corporation that was a constituent entity belonging to the specified multinational enterprise group, etc.
paragraphs (1), (2), (4), (5) and	paragraphs (1), (2) and
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における所得税法等の一部を改正する法律（令和五年法律第三号）附則第十六条第二項の規定の適用については、同項中「令和六年新法人税法」とあるのは「所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十六条第一項の規定により読み替えられた法人税法」と、「特例）」」とあるのは「その他」」と、「は、「特例）の規定」とあるのは「は、「」と、「」とする」とあるのは「の規定その他」とする」とする。
<sup>suppl-5081-12/art-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of the provisions of Article 16, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) in the case where the provisions of the preceding paragraph apply, the phrase "the Corporation Tax Act as Amended for 2024" in that paragraph is deemed to be replaced with "the Corporation Tax Act as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)", the phrase "(Special Provisions on Excluded Entities, etc.)'" is deemed to be replaced with "and other provisions specified by Cabinet Order'", the phrase "is deemed to be replaced with '(Special Provisions on Excluded Entities, etc.), the provisions of" is deemed to be replaced with "is deemed to be replaced with ', the provisions of", and the phrase "(Transitional Measures Concerning the Calculation of the International Minimum Tax Amount)'" is deemed to be replaced with "(Transitional Measures Concerning the Calculation of the International Minimum Tax Amount) and other provisions specified by Cabinet Order'".
<sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、第一項の規定により読み替えられた新法人税法第百五十条の三第一項の規定による令和八年一月一日から同年三月三十一日までの間に開始した対象会計年度に係る同項に規定するグループ国際最低課税額等報告事項等の提供に関し必要な事項は、政令で定める。
<sup>suppl-5081-12/art-16/par-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the provision, under Article 150-3, paragraph (1) of the New Corporation Tax Act as read with the replacement of terms pursuant to paragraph (1), of the group international minimum tax amount report matters, etc. prescribed in that paragraph pertaining to covered fiscal years that started during the period from January 1, 2026 to March 31 of that year are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-99 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5081-12/art-99/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-100 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5081-12/art-100/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 附　則 令和八年七月一七日法律第五九号
<sup>suppl-5081-59 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-59/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-5081-59/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
<sup>machine translation, not official</sup>

## 附　則 令和八年七月二三日法律第六四号
<sup>suppl-5081-64 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5081-64/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  附則第九十条の規定　公布の日
  <sup>suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 90 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第一条中金融商品取引法第百九十七条第一項の改正規定、同法第百九十七条の二第一項の改正規定（同項第一号の改正規定を除く。）及び同法第二百十条第一項の改正規定並びに附則第四十一条、第四十七条及び第八十九条の規定　公布の日から起算して二十日を経過した日
  <sup>suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provision in Article 1 amending Article 197, paragraph (1) of the Financial Instruments and Exchange Act, the provision amending Article 197-2, paragraph (1) of that Act (excluding the provision amending item (i) of that paragraph) and the provision amending Article 210, paragraph (1) of that Act, and the provisions of Articles 41, 47 and 89 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

  **三**  略
  <sup>suppl-5081-64/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  第一条の規定（前二号に掲げる改正規定を除く。）並びに次条並びに附則第三条及び第四十三条の規定、附則第四十八条中協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）第六条の五の十一第一項の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十条中投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第九項第二号、第四条第二項第十二号、第六条第六項第七号、第十三条第三項第二号、第四十九条第二項第十三号及び第五十条第二項第七号の改正規定、附則第五十一条中信用金庫法（昭和二十六年法律第二百三十八号）第八十九条の二第一項の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十二条中長期信用銀行法（昭和二十七年法律第百八十七号）第十七条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十三条中労働金庫法（昭和二十八年法律第二百二十七号）第九十四条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十七条の規定、附則第五十九条中住民基本台帳法（昭和四十二年法律第八十一号）別表第一の三の項の改正規定（「よる」の下に「同法第二十六条の六の登録、同法第二十六条の十第一項若しくは第二十六条の二十三第一項の届出、同法第二十六条の二十九第一項の認定、」を加える部分に限る。）、附則第六十二条中銀行法（昭和五十六年法律第五十九号）第十三条の四、第五十二条の二の五、第五十二条の四十五の二及び第五十二条の六十の十七の改正規定（これらの改正規定中「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第六十三条中保険業法（平成七年法律第百五号）第三百条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第六十五条中金融サービスの提供及び利用環境の整備等に関する法律（平成十二年法律第百一号）第十一条第四項第三号の改正規定、附則第六十七条中信託業法（平成十六年法律第百五十四号）第二十四条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）並びに附則第八十三条、第八十五条及び第八十八条の規定　令和九年四月一日
  <sup>suppl-5081-64/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
  the provisions of Article 1 (excluding the amending provisions set forth in the preceding two items), the following Article, and Articles 3 and 43 of the Supplementary Provisions, the provision in Article 48 of the Supplementary Provisions amending Article 6-5-11, paragraph (1) of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provisions in Article 50 of the Supplementary Provisions amending Article 2, paragraph (9), item (ii), Article 4, paragraph (2), item (xii), Article 6, paragraph (6), item (vii), Article 13, paragraph (3), item (ii), Article 49, paragraph (2), item (xiii) and Article 50, paragraph (2), item (vii) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the provision in Article 51 of the Supplementary Provisions amending Article 89-2, paragraph (1) of the Shinkin Bank Act (Act No. 238 of 1951) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 52 of the Supplementary Provisions amending Article 17-2 of the Long Term Credit Bank Act (Act No. 187 of 1952) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 53 of the Supplementary Provisions amending Article 94-2 of the Labor Bank Act (Act No. 227 of 1953) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provisions of Article 57 of the Supplementary Provisions, the provision in Article 59 of the Supplementary Provisions amending row 3 of Appended Table 1 of the Residential Basic Book Act (Act No. 81 of 1967) (limited to the part adding "the registration under Article 26-6 of that Act, the notification under Article 26-10, paragraph (1) or Article 26-23, paragraph (1) of that Act, the certification under Article 26-29, paragraph (1) of that Act," after "under"), the provisions in Article 62 of the Supplementary Provisions amending Articles 13-4, 52-2-5, 52-45-2 and 52-60-17 of the Banking Act (Act No. 59 of 1981) (limited to the parts of those amending provisions replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 63 of the Supplementary Provisions amending Article 300-2 of the Insurance Business Act (Act No. 105 of 1995) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 65 of the Supplementary Provisions amending Article 11, paragraph (4), item (iii) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000), the provision in Article 67 of the Supplementary Provisions amending Article 24-2 of the Trust Business Act (Act No. 154 of 2004) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), and the provisions of Articles 83, 85 and 88 of the Supplementary Provisions: April 1, 2027.
  <sup>machine translation, not official</sup>

### 第八十八条（処分等の効力） — Effect of Dispositions, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-88 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条第四号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にこの法律による改正前のそれぞれの法律（これらに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、この法律による改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、この法律による改正後のそれぞれの法律の相当の規定によってしたものとみなす。
<sup>suppl-5081-64/art-88/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Dispositions, procedures and other acts carried out before this Act (or, for the provisions listed in Article 1, item (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect pursuant to the provisions of the respective Acts prior to the amendment by this Act (including orders based on them; hereinafter the same applies in this Article), for which there are equivalent provisions in the respective Acts as amended by this Act, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts as amended by this Act, except as otherwise provided for in these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第八十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-89 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この法律（附則第一条第二号及び第四号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5081-64/art-89/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (ii) and (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-90 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5081-64/art-90/par-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

## 別表第一（公共法人の表） （第二条関係）
<sup>appdx-1 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

名称	根拠法
医療情報基盤・診療報酬審査支払機構	医療情報基盤・診療報酬審査支払機構法（昭和二十三年法律第百二十九号）
沖縄振興開発金融公庫	沖縄振興開発金融公庫法（昭和四十七年法律第三十一号）
株式会社国際協力銀行	会社法及び株式会社国際協力銀行法（平成二十三年法律第三十九号）
株式会社日本政策金融公庫	会社法及び株式会社日本政策金融公庫法（平成十九年法律第五十七号）
港務局	港湾法
国立健康危機管理研究機構	国立健康危機管理研究機構法（令和五年法律第四十六号）
国立大学法人	国立大学法人法（平成十五年法律第百十二号）
水害予防組合	水害予防組合法（明治四十一年法律第五十号）
水害予防組合連合
大学共同利用機関法人	国立大学法人法
地方公共団体	地方自治法（昭和二十二年法律第六十七号）
地方公共団体金融機構	地方公共団体金融機構法（平成十九年法律第六十四号）
地方公共団体情報システム機構	地方公共団体情報システム機構法（平成二十五年法律第二十九号）
地方住宅供給公社	地方住宅供給公社法（昭和四十年法律第百二十四号）
地方税共同機構	地方税法
地方道路公社	地方道路公社法（昭和四十五年法律第八十二号）
地方独立行政法人	地方独立行政法人法（平成十五年法律第百十八号）
独立行政法人（その資本金の額若しくは出資の金額の全部が国若しくは地方公共団体の所有に属しているもの又はこれに類するものとして、財務大臣が指定をしたものに限る。）	独立行政法人通則法（平成十一年法律第百三号）及び同法第一条第一項（目的等）に規定する個別法
土地開発公社	公有地の拡大の推進に関する法律（昭和四十七年法律第六十六号）
土地改良区	土地改良法（昭和二十四年法律第百九十五号）
土地改良区連合
土地区画整理組合	土地区画整理法（昭和二十九年法律第百十九号）
日本下水道事業団	日本下水道事業団法（昭和四十七年法律第四十一号）
日本司法支援センター	総合法律支援法（平成十六年法律第七十四号）
日本中央競馬会	日本中央競馬会法（昭和二十九年法律第二百五号）
日本年金機構	日本年金機構法（平成十九年法律第百九号）
日本放送協会	放送法（昭和二十五年法律第百三十二号）
福島国際研究教育機構	福島復興再生特別措置法（平成二十四年法律第二十五号）
Name	Governing law
Medical Information Infrastructure and Medical Fee Claims Review and Payment Organization	Medical Information Infrastructure and Medical Fee Claims Review and Payment Organization Act (Act No. 129 of 1948)
Okinawa Development Finance Corporation	Okinawa Development Finance Corporation Act (Act No. 31 of 1972)
Japan Bank for International Cooperation	Companies Act and Japan Bank for International Cooperation Act (Act No. 39 of 2011)
Japan Finance Corporation	Companies Act and Japan Finance Corporation Act (Act No. 57 of 2007)
Port authorities	Port and Harbour Act
Japan Institute for Health Security	Act on Japan Institute for Health Security (Act No. 46 of 2023)
National university corporations	National University Corporation Act (Act No. 112 of 2003)
Flood Prevention Associations	Flood Prevention Association Act (Act No. 50 of 1908)
Federation of Flood Prevention Associations
Corporate inter-university research institute	National University Corporation Act
Local governments	Local Autonomy Act (Act No. 67 of 1947)
Japan Finance Organization for Municipalities	Act on the Japan Finance Organization for Municipalities (Act No. 64 of 2007)
Japan Agency for Local Authority Information Systems	Act on the Japan Agency for Local Authority Information Systems (Act No. 29 of 2013)
Local Housing Corporations	Local Housing Corporation Act (Act No. 124 of 1965)
Local Tax Joint Organization	Local Tax Act
Regional public road corporations	Local Road Public Corporation Act (Act No. 82 of 1970)
Regional incorporated administrative agencies	Local Independent Administrative Agency Act (Act No. 118 of 2003)
Incorporated administrative agencies (limited to agencies designated by the Minister of Finance as those, the whole amount of whose stated capital or capital contributions are owned by the national or local governments, or those equivalent thereto)	Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and individual acts as prescribed in Article 1, paragraph (1) (Purpose, etc.) of the said Act
Public land development corporations	Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972)
Land improvement districts	Land Improvement Act (Act No. 195 of 1949)
Unified land improvement districts
Land readjustment associations	Land Readjustment Act (Act No. 119 of 1954)
Japan Sewage Works Agency	Act on the Japan Sewerage Works Agency (Act No. 41 of 1972)
Japan Legal Support Center (Houterasu)	Comprehensive Legal Support Act (Act No. 74 of 2004)
Japan Racing Association	Japan Racing Association Act (Act No. 205 of 1954)
Japan Pension Organization	Japan Pension Organization Act (Act No. 109 of 2007)
Japan Broadcasting Corporation	Broadcasting Act (Act No. 132 of 1950)
Fukushima International Research and Education Organization	Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012)
<sup>machine translation, not official</sup>

## 別表第二（公益法人等の表） （第二条、第三条、第三十七条、第六十六条、附則第十九条の二関係）
<sup>appdx-2 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

名称	根拠法
委託者保護基金	商品先物取引法（昭和二十五年法律第二百三十九号）
一般財団法人（非営利型法人に該当するものに限る。）	一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）
一般社団法人（非営利型法人に該当するものに限る。）
医療法人（医療法第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）	医療法
外国人育成就労機構	外国人の育成就労の適正な実施及び育成就労外国人の保護に関する法律（平成二十八年法律第八十九号）
貸金業協会	貸金業法（昭和五十八年法律第三十二号）
学校法人（私立学校法（昭和二十四年法律第二百七十号）第百五十二条第五項（私立専修学校等）の規定により設立された法人を含む。）	私立学校法
企業年金基金	確定給付企業年金法
企業年金連合会	
危険物保安技術協会	消防法（昭和二十三年法律第百八十六号）
行政書士会	行政書士法（昭和二十六年法律第四号）
漁業共済組合	漁業災害補償法（昭和三十九年法律第百五十八号）
漁業共済組合連合会
漁業信用基金協会	中小漁業融資保証法（昭和二十七年法律第三百四十六号）
漁船保険組合	漁船損害等補償法（昭和二十七年法律第二十八号）
金融経済教育推進機構	金融サービスの提供及び利用環境の整備等に関する法律（平成十二年法律第百一号）
勤労者財産形成基金	勤労者財産形成促進法
軽自動車検査協会	道路運送車両法（昭和二十六年法律第百八十五号）
健康保険組合	健康保険法（大正十一年法律第七十号）
健康保険組合連合会
原子力損害賠償・廃炉等支援機構	原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）
原子力発電環境整備機構	特定放射性廃棄物の最終処分に関する法律（平成十二年法律第百十七号）
高圧ガス保安協会	高圧ガス保安法（昭和二十六年法律第二百四号）
広域的運営推進機関	電気事業法
広域臨海環境整備センター	広域臨海環境整備センター法（昭和五十六年法律第七十六号）
公益財団法人	一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律
公益社団法人
更生保護法人	更生保護事業法（平成七年法律第八十六号）
小型船舶検査機構	船舶安全法（昭和八年法律第十一号）
国家公務員共済組合	国家公務員共済組合法
国家公務員共済組合連合会
国民健康保険組合	国民健康保険法（昭和三十三年法律第百九十二号）
国民健康保険団体連合会
国民年金基金	国民年金法
国民年金基金連合会
市街地再開発組合	都市再開発法（昭和四十四年法律第三十八号）
自動車安全運転センター	自動車安全運転センター法（昭和五十年法律第五十七号）
司法書士会	司法書士法（昭和二十五年法律第百九十七号）
社会福祉法人	社会福祉法（昭和二十六年法律第四十五号）
社会保険労務士会	社会保険労務士法（昭和四十三年法律第八十九号）
宗教法人	宗教法人法（昭和二十六年法律第百二十六号）
住宅街区整備組合	大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（昭和五十年法律第六十七号）
酒造組合	酒税の保全及び酒類業組合等に関する法律（昭和二十八年法律第七号）
酒造組合中央会
酒造組合連合会
酒販組合
酒販組合中央会
酒販組合連合会
商工会	商工会法（昭和三十五年法律第八十九号）
商工会議所	商工会議所法（昭和二十八年法律第百四十三号）
商工会連合会	商工会法
商工組合（組合員に出資をさせないものに限る。）	中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）
商工組合連合会（会員に出資をさせないものに限る。）
使用済燃料再処理・廃炉推進機構	原子力発電における使用済燃料の再処理等の実施及び廃炉の推進に関する法律（平成十七年法律第四十八号）
商品先物取引協会	商品先物取引法
消防団員等公務災害補償等共済基金	消防団員等公務災害補償等責任共済等に関する法律（昭和三十一年法律第百七号）
職員団体等（法人であるものに限る。）	職員団体等に対する法人格の付与に関する法律（昭和五十三年法律第八十号）
職業訓練法人	職業能力開発促進法（昭和四十四年法律第六十四号）
信用保証協会	信用保証協会法（昭和二十八年法律第百九十六号）
生活衛生同業組合（組合員に出資をさせないものに限る。）	生活衛生関係営業の運営の適正化及び振興に関する法律（昭和三十二年法律第百六十四号）
生活衛生同業組合連合会（会員に出資をさせないものに限る。）
税理士会	税理士法（昭和二十六年法律第二百三十七号）
石炭鉱業年金基金	石炭鉱業年金基金法（昭和四十二年法律第百三十五号）
船員災害防止協会	船員災害防止活動の促進に関する法律（昭和四十二年法律第六十一号）
全国健康保険協会	健康保険法
全国市町村職員共済組合連合会	地方公務員等共済組合法
全国社会保険労務士会連合会	社会保険労務士法
先端技術研究成果活用推進機構	科学技術・イノベーション創出の活性化に関する法律（平成二十年法律第六十三号）
損害保険料率算出団体	損害保険料率算出団体に関する法律（昭和二十三年法律第百九十三号）
脱炭素成長型経済構造移行推進機構	脱炭素成長型経済構造への円滑な移行の推進に関する法律（令和五年法律第三十二号）
地方競馬全国協会	競馬法（昭和二十三年法律第百五十八号）
地方公務員共済組合	地方公務員等共済組合法
地方公務員共済組合連合会
地方公務員災害補償基金	地方公務員災害補償法（昭和四十二年法律第百二十一号）
中央職業能力開発協会	職業能力開発促進法
中央労働災害防止協会	労働災害防止団体法（昭和三十九年法律第百十八号）
中小企業団体中央会	中小企業等協同組合法（昭和二十四年法律第百八十一号）
投資者保護基金	金融商品取引法
独立行政法人（別表第一に掲げるもの以外のもので、国又は地方公共団体以外の者に対し、利益又は剰余金の分配その他これに類する金銭の分配を行わないものとして財務大臣が指定をしたものに限る。）	独立行政法人通則法及び同法第一条第一項（目的等）に規定する個別法
土地改良事業団体連合会	土地改良法
土地家屋調査士会	土地家屋調査士法（昭和二十五年法律第二百二十八号）
都道府県職業能力開発協会	職業能力開発促進法
日本学術会議	日本学術会議法（令和七年法律第七十号）
日本行政書士会連合会	行政書士法
日本勤労者住宅協会	日本勤労者住宅協会法（昭和四十一年法律第百三十三号）
日本公認会計士協会	公認会計士法
日本司法書士会連合会	司法書士法
日本商工会議所	商工会議所法
日本消防検定協会	消防法
日本私立学校振興・共済事業団	日本私立学校振興・共済事業団法
日本税理士会連合会	税理士法
日本赤十字社	日本赤十字社法（昭和二十七年法律第三百五号）
日本電気計器検定所	日本電気計器検定所法（昭和三十九年法律第百五十号）
日本土地家屋調査士会連合会	土地家屋調査士法
日本弁護士連合会	弁護士法（昭和二十四年法律第二百五号）
日本弁理士会	弁理士法（平成十二年法律第四十九号）
日本水先人会連合会	水先法（昭和二十四年法律第百二十一号）
認可金融商品取引業協会	金融商品取引法
農業共済組合	農業保険法（昭和二十二年法律第百八十五号）
農業共済組合連合会
農業協同組合連合会（医療法第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）	農業協同組合法
農業信用基金協会	農業信用保証保険法（昭和三十六年法律第二百四号）
農水産業協同組合貯金保険機構	農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）
負債整理組合	農村負債整理組合法（昭和八年法律第二十一号）
弁護士会	弁護士法
保険契約者保護機構	保険業法
水先人会	水先法
輸出組合（組合員に出資をさせないものに限る。）	輸出入取引法（昭和二十七年法律第二百九十九号）
輸入組合（組合員に出資をさせないものに限る。）
預金保険機構	預金保険法（昭和四十六年法律第三十四号）
労働組合（法人であるものに限る。）	労働組合法（昭和二十四年法律第百七十四号）
労働災害防止協会	労働災害防止団体法
労働者協同組合（労働者協同組合法（令和二年法律第七十八号）第九十四条の三第二号（認定の基準）に規定する特定労働者協同組合に限る。）	労働者協同組合法
Name	Governing law
Consignor protection funds	Commodity Derivatives Transaction Act (Act No. 239 of 1950)
General incorporated foundations (limited to those falling under the category of a non-profit corporation)	Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006)
General incorporated associations (limited to those falling under the category of a non-profit corporation)
Medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act)	Medical Care Act
Organization for Employment for Skill Development for Foreign Nationals	Act on Proper Employment for Skill Development and Protection of Foreign Nationals in Employment for Skill Development (Act No. 89 of 2016)
Money lending business associations	Money Lending Business Act (Act No. 32 of 1983)
Incorporated educational institutions (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Specialized Training Colleges, etc.) of the Private Schools Act (Act No. 270 of 1949))	Private Schools Act
Corporate pension funds	Defined-Benefit Corporate Pension Act
Pension Fund Association	
Hazardous Materials Safety Techniques Association	Fire Service Act (Act No. 186 of 1948)
Certified administrative procedures legal specialists associations	Certified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951)
Fishery mutual aid associations	Act on Compensation of Fishery Disaster (Act No. 158 of 1964)
Federations of fishery mutual aid associations
Fishery credit guarantee fund associations	Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952)
Fishing vessel insurance associations	Act on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952)
Financial and Economic Education Promotion Organization	Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000)
Workers' property accumulation funds	Workers' Property Accumulation Promotion Act
Light Motor Vehicle Inspection Organization	Road Transport Vehicle Act (Act No. 185 of 1951)
Health insurance societies	Health Insurance Act (Act No. 70 of 1922)
National Federation of Health Insurance Societies
Nuclear Damage Compensation and Decommissioning Facilitation Corporation	Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011)
Nuclear Waste Management Organization	Designated Radioactive Waste Final Disposal Act (Act No. 117 of 2000)
High Pressure Gas Safety Institute	High Pressure Gas Safety Act (Act No. 204 of 1951)
Organization for Promotion of Cross-regional Operation	Electricity Business Act
Bay area marine and environment consolidation centers	Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981)
Public interest incorporated foundations	Act on General Incorporated Associations and General Incorporated Foundations and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations
Public interest incorporated associations
Offender rehabilitation juridical persons	Offender Rehabilitation Services Act (Act No. 86 of 1995)
Small Craft Inspection Organization	Ship Safety Act (Act No. 11 of 1933)
National Public Servants Mutual Aid Associations	National Public Officers Mutual Aid Association Act
Federation of National Public Service Personnel Mutual Aid Associations
National Health Insurance Associations	National Health Insurance Act (Act No. 192 of 1958)
Federations of National Health Insurance Associations
National Pension Funds	National Pension Act
National Pension Fund Association
Urban redevelopment associations	Urban Renewal Act (Act No. 38 of 1969)
Japan Safe Driving Center	Japan Safe Driving Center Act (Act No. 57 of 1975)
Judicial scriveners associations	Judicial Scriveners Act (Act No. 197 of 1950)
Social welfare corporations	Social Welfare Act (Act No. 45 of 1951)
Certified social insurance and labor consultants' associations	Act on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968)
Religious corporations	Religious Corporations Act (Act No. 126 of 1951)
Housing block improvement associations	Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975)
Sake brewers' associations	Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)
Central Federation of Sake Brewers' Associations
Federations of sake brewers' associations
Liquor retailers' associations
Central Federation of Liquor Retailers' Associations
Federations of liquor retailers' associations
Commerce and industry associations	Commerce and Industry Association Act (Act No. 89 of 1960)
Chambers of commerce and industry	Chambers of Commerce and Industry Act (Act No. 143 of 1953)
Federations of commerce and industry associations	Commerce and Industry Association Act
Commercial and industrial associations (limited to those that do not have their partners make capital contributions)	Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957)
Federations of commercial and industrial associations (limited to those that do not have their members make capital contributions)
Spent Fuel Reprocessing and Decommissioning Promotion Organization	Act on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005)
Commodity derivatives associations	Commodity Derivatives Transaction Act
Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters	Act on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956)
Officials organizations, etc. (limited to those that are corporations)	Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978)
Vocational training corporations	Vocational Abilities Development Promotion Act (Act No. 64 of 1969)
Credit guarantee associations	Credit Guarantee Association Act (Act No. 196 of 1953)
Environmental health industry associations (limited to those that do not have their partners make capital contributions)	Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957)
Federations of environmental health industry associations (limited to those that do not have their members make capital contributions)
Certified public tax accountants' associations	Certified Public Tax Accountant Act (Act No. 237 of 1951)
Coal mining pension funds	Coal Mining Pension Fund Act (Act No. 135 of 1967)
Seafarers' accident prevention associations	Act on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967)
Japan Health Insurance Association	Health Insurance Act
National Federation of Mutual Aid Associations for Municipal Personnel	Local Public Officers, etc. Mutual Aid Association Act
Japan Federation of Labor and Social Security Attorney's Associations	Act on Public Consultants on Social and Labour Insurance
Organization for Promoting the Utilization of Advanced Technology Research Results	Act on the Activation of Science, Technology and Innovation Creation (Act No. 63 of 2008)
Non-life insurance rating organizations	Act on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948)
GX Acceleration Agency	Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)
National Association of Local Horse Racing	Horse Racing Act (Act No. 158 of 1948)
Local Public Servants Mutual Aid Associations	Local Public Officers, etc. Mutual Aid Association Act
Pension Fund Association for Local Government Officials
Fund for Local Government Employees' Accident Compensation	Local Public Officers Accident Compensation Act (Act No. 121 of 1967)
Central Vocational Ability Development Association	Vocational Abilities Development Promotion Act
Central Industrial Accident Prevention Association	Industrial Accident Prevention Organization Act (Act No. 118 of 1964)
Central associations of small and medium-sized enterprise organizations	Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)
Investor protection funds	Financial Instruments and Exchange Act
Incorporated administrative agencies (other than those listed in Appended Table 1, limited to those designated by the Minister of Finance as those that do not make a distribution of profits or distribution of surplus or any other similar distribution of money to persons other than the State or local governments)	Act on General Rules for Incorporated Administrative Agencies and individual acts as prescribed in Article 1, paragraph (1) (Purpose, etc.) of the said Act
Federations of land improvement project organizations	Land Improvement Act
Land and building investigators associations	Land and Buildings Investigator Act (Act No. 228 of 1950)
Prefectural vocational ability development associations	Vocational Abilities Development Promotion Act
Science Council of Japan	Science Council of Japan Act (Act No. 70 of 2025)
Japan Federation of Certified Administrative Procedures Legal Specialists Associations	Certified Administrative Procedures Legal Specialist Act
Japan Workers' Housing Association	Act on Japan Workers' Housing Association (Act No. 133 of 1966)
Japanese Institute of Certified Public Accountants	Certified Public Accountants Act
Japan Federation of Judicial Scriveners Associations	Judicial Scriveners Act
Japan Chamber of Commerce and Industry	Chambers of Commerce and Industry Act
Japan Fire Equipment Inspection Association	Fire Service Act
Promotion and Mutual Aid Corporation for Private Schools of Japan	Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan
Japan Federation of Certified Public Tax Accountants' Associations	Certified Public Tax Accountant Act
Japanese Red Cross Society	Japanese Red Cross Society Act (Act No. 305 of 1952)
Japan Electric Meters Inspection Corporation	Japan Electric Meters Inspection Corporation Act (Act No. 150 of 1964)
Japan Federation of Land and Building Investigators Associations	Land and Buildings Investigator Act
Japan Federation of Bar Associations	Attorneys Act (Act No. 205 of 1949)
Japan Patent Attorneys Association	Patent Attorneys Act (Act No. 49 of 2000)
Japan Federation of Pilots' Associations	Pilotage Act (Act No. 121 of 1949)
Associations of authorized financial instruments firms	Financial Instruments and Exchange Act
Agricultural mutual aid associations	Agricultural Insurance Act (Act No. 185 of 1947)
Federations of agricultural mutual aid associations
Federations of agricultural cooperatives (limited to those designated by the Minister of Finance as those that establish a hospital or clinic falling under the category of a public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that satisfy the requirements specified by Cabinet Order)	Agricultural Co-operatives Act
Agricultural credit guarantee fund associations	Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961)
Agricultural and Fishery Co-operative Savings Insurance Corporation	Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973)
Debt settlement partnerships	Act on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933)
Bar associations	Attorneys Act
Insurance policyholders' protection corporations	Insurance Business Act
Pilots' associations	Pilotage Act
Exporters' associations (limited to those that do not have their partners make capital contributions)	Export and Import Transaction Act (Act No. 299 of 1952)
Importers' associations (limited to those that do not have their partners make capital contributions)
Deposit Insurance Corporation of Japan	Deposit Insurance Act (Act No. 34 of 1971)
Labor unions (limited to those that are corporations)	Labor Union Act (Act No. 174 of 1949)
Industrial accident prevention associations	Industrial Accident Prevention Organization Act
Workers' cooperatives (limited to specified workers' cooperatives prescribed in Article 94-3, item (ii) (Criteria for Certification) of the Workers' Cooperatives Act (Act No. 78 of 2020))	Workers' Cooperatives Act
<sup>machine translation, not official</sup>

## 別表第三（協同組合等の表） （第二条、附則第十九条の二関係）
<sup>appdx-3 · https://japanlaw.org/ja/corporation-tax-act/amendments/20270722_508AC0000000064/text</sup>

名称	根拠法
共済水産業協同組合連合会	水産業協同組合法（昭和二十三年法律第二百四十二号）
漁業協同組合
漁業協同組合連合会
漁業生産組合（当該組合の事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）
商工組合（組合員に出資をさせるものに限る。）	中小企業団体の組織に関する法律
商工組合連合会（会員に出資をさせるものに限る。）	
商店街振興組合	商店街振興組合法（昭和三十七年法律第百四十一号）
商店街振興組合連合会
消費生活協同組合	消費生活協同組合法（昭和二十三年法律第二百号）
消費生活協同組合連合会
信用金庫	信用金庫法（昭和二十六年法律第二百三十八号）
信用金庫連合会
森林組合	森林組合法（昭和五十三年法律第三十六号）
森林組合連合会
水産加工業協同組合	水産業協同組合法
水産加工業協同組合連合会
生活衛生同業組合（組合員に出資をさせるものに限る。）	生活衛生関係営業の運営の適正化及び振興に関する法律
生活衛生同業組合連合会（会員に出資をさせるものに限る。）	
生活衛生同業小組合	
生産森林組合（当該組合の事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）	森林組合法
船主相互保険組合	船主相互保険組合法（昭和二十五年法律第百七十七号）
たばこ耕作組合	たばこ耕作組合法（昭和三十三年法律第百三十五号）
中小企業等協同組合（企業組合を除く。）	中小企業等協同組合法
内航海運組合	内航海運組合法（昭和三十二年法律第百六十二号）
内航海運組合連合会
農業協同組合	農業協同組合法
農業協同組合連合会（別表第二の農業協同組合連合会の項に規定する財務大臣が指定をしたものを除く。）
農事組合法人（農業協同組合法第七十二条の十第一項第二号（農業の経営）の事業を行う農事組合法人でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）
農林中央金庫	農林中央金庫法（平成十三年法律第九十三号）
輸出組合（組合員に出資をさせるものに限る。）	輸出入取引法
輸出水産業組合	輸出水産業の振興に関する法律（昭和二十九年法律第百五十四号）
輸入組合（組合員に出資をさせるものに限る。）	輸出入取引法
労働金庫	労働金庫法（昭和二十八年法律第二百二十七号）
労働金庫連合会
労働者協同組合連合会	労働者協同組合法
Name	Governing law
Federations of mutual aid fishery cooperatives	Fishery Industry Cooperative Act (Act No. 242 of 1948)
Fishery cooperatives
Federations of fishery cooperatives
Fishery production associations (excluding those that pay salaries, wages, bonuses or other remuneration of a similar nature to partners engaged in the business of the association)
Commercial and industrial associations (limited to those that have their partners make capital contributions)	Act on the Organization of Small and Medium-sized Enterprise Association
Federations of commercial and industrial associations (limited to those that have their members make capital contributions)	
Shopping district promotion associations	Shopping District Promotion Association Act (Act No. 141 of 1962)
Federations of shopping district promotion associations
Consumer cooperatives	Consumer Cooperatives Act (Act No. 200 of 1948)
Federations of consumer cooperatives
Shinkin banks	Shinkin Bank Act (Act No. 238 of 1951)
Federations of shinkin banks
Forestry cooperatives	Forestry Cooperative Act (Act No. 36 of 1978)
Federations of forestry cooperatives
Fishery processing cooperatives	Fishery Industry Cooperative Act
Federations of fishery processing cooperatives
Environmental health industry associations (limited to those that have their partners make capital contributions)	Act on Coordination and Improvement of Environmental Health Industry
Federations of environmental health industry associations (limited to those that have their members make capital contributions)	
Small environmental health industry associations	
Forestry production cooperatives (excluding those that pay salaries, wages, bonuses or other remuneration of a similar nature to partners engaged in the business of the cooperative)	Forestry Cooperative Act
Ship owners' mutual insurance unions	Ship Owner's Mutual Insurance Union Act (Act No. 177 of 1950)
Tobacco growers' associations	Tobacco Growers' Association Act (Act No. 135 of 1958)
Small and medium-sized enterprise cooperatives, etc. (excluding enterprise cooperatives)	Small and Medium-Sized Enterprise Cooperatives Act
Coastal shipping associations	Coastal Shipping Associations Act (Act No. 162 of 1957)
Federations of coastal shipping associations
Agricultural cooperatives	Agricultural Co-operatives Act
Federations of agricultural cooperatives (excluding those designated by the Minister of Finance as prescribed in the row for federations of agricultural cooperatives in Appended Table 2)
Agricultural producers' cooperative corporations (excluding agricultural producers' cooperative corporations that conduct the business set forth in Article 72-10, paragraph (1), item (ii) (Agricultural Management) of the Agricultural Co-operatives Act and that pay salaries, wages, bonuses or other remuneration of a similar nature to partners engaged in that business)
Norinchukin Bank	Norinchukin Bank Act (Act No. 93 of 2001)
Exporters' associations (limited to those that have their partners make capital contributions)	Export and Import Transaction Act
Export fishery associations	Export Fisheries Promotion Act (Act No. 154 of 1954)
Importers' associations (limited to those that have their partners make capital contributions)	Export and Import Transaction Act
Labor banks	Labor Bank Act (Act No. 227 of 1953)
Federations of labor banks
Federations of workers' cooperatives	Workers' Cooperatives Act
<sup>machine translation, not official</sup>

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## Sources

- claude-opus-5-5 — Slips in the Ministry of Justice's English of the Corporation Tax Act, corrected, written 2026-10-08
- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text as 令和八年法律第六十四号 will leave it, from a date not yet fixed (not yet in force) (https://laws.e-gov.go.jp/law/340AC0000000034/20270722_508AC0000000064), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act (法人税法), Article 37, paragraph (3), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act (法人税法), Article 43, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act (法人税法), Article 48, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act (法人税法), Article 61-2, paragraph (14), item (iii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act (法人税法), Article 62-8, paragraph (2), item (ii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-004, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-007, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-009, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-010, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-011, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-012, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-013, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-014, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-015, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-016, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-017, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-018, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-019, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-020, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-021, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-022, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-023, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-024, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-025, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-026, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-027, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-028, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-029, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-030, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-031, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-032, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-033, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-034, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-035, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-036, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-037, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-038, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-039, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-040, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-041, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-042, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-043, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-044, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-045, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-046, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-047, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-048, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-049, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-050, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-051, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-052, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-053, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-054, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-055, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-056, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-057, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-058, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-059, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-060, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-061, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-062, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-063, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-064, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-065, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-066, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-067, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-068, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-069, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-070, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-071, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-072, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-073, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-074, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-075, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-076, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-077, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-078, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-079, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-080, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-081, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-082, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-083, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-084, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-085, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-086, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-087, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-088, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-089, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-090, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-091, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-092, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-093, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-094, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-095, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-096, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-097, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-098, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-099, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-100, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-101, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-102, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-103, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-104, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-105, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-106, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-107, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-108, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-109, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-110, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-111, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-112, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-113, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-114, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-115, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-116, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-117, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-118, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-119, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-120, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-121, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-122, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-123, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-124, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-125, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-126, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-127, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-128, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-129, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-130, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-131, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-132, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-133, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-134, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-135, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-136, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-137, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-138, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-139, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-140, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-141, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-142, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-143, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-144, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-145, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-146, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-147, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-148, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-149, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-150, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-093, translated 2026-10-09
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, translated 2026-10-08
- claude-sonnet-5-5 — Machine translation, batch corporation-tax-act-20261009T162006-001, translated 2026-10-10
- claude-opus-5-5 — Machine translation of amended wording, batch corporation-tax-act-amendments-20261008T111236-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation of amended wording, batch corporation-tax-act-amendments-20261008T121854-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation of amended wording, batch corporation-tax-act-amendments-20261008T111236-001, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08