# 法人税法 / Corporation Tax Act — 第十条 (Article 10)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十条 (Article 10) — address `art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-10
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十条
<sup>art-10 · https://japanlaw.org/ja/corporation-tax-act/art-10 · https://japanlaw.org/l/340AC0000000034/art-10</sup>

    **第一項**  普通法人又は協同組合等が公益法人等に該当することとなる場合には、その該当することとなる日の前日に当該普通法人又は協同組合等が解散したものとみなして、第八十条第四項（欠損金の繰戻しによる還付）の規定その他政令で定める規定を適用する。
    <sup>art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-1</sup>
    In the case where an ordinary corporation or a cooperative, etc. comes to fall under the category of a public interest corporation, etc., the provisions of Article 80, paragraph (4) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the ordinary corporation or cooperative, etc. has dissolved on the day before the day on which it comes to fall under that category.
    <sup>machine translation, not official</sup>

    **第二項**  普通法人又は協同組合等が公益法人等に該当することとなつた場合には、その該当することとなつた日に当該公益法人等が設立されたものとみなして、次に掲げる規定その他政令で定める規定を適用する。
    <sup>art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2</sup>
    In the case where an ordinary corporation or a cooperative, etc. has come to fall under the category of a public interest corporation, etc., the following provisions and other provisions specified by Cabinet Order apply by deeming that the public interest corporation, etc. has been established on the day on which it came to fall under that category:
    <sup>machine translation, not official</sup>

      **一**  第五十七条第一項（欠損金の繰越し）
      <sup>art-10/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-2/item-1</sup>
      Article 57, paragraph (1) (Carryover of Losses);
      <sup>machine translation, not official</sup>

      **二**  第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入）
      <sup>art-10/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2/item-2</sup>
      Article 59 (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation);
      <sup>machine translation, not official</sup>

      **三**  第八十条
      <sup>art-10/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-2/item-3</sup>
      Article 80.
      <sup>machine translation, not official</sup>

    **第三項**  恒久的施設を有する外国法人が恒久的施設を有しないこととなる場合（当該外国法人を被合併法人とする適格合併その他の政令で定める事由により恒久的施設を有しないこととなる場合を除く。）には、その有しないこととなる日に当該外国法人が解散したものとみなして、第百四十四条の十三第九項（欠損金の繰戻しによる還付）の規定その他政令で定める規定を適用する。
    <sup>art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-3</sup>
    In the case where a foreign corporation that has a permanent establishment comes to have no permanent establishment (excluding the case where it comes to have no permanent establishment due to a qualified merger in which the foreign corporation is the acquired corporation or any other event specified by Cabinet Order), the provisions of Article 144-13, paragraph (9) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the foreign corporation has dissolved on the day on which it comes to have no permanent establishment.
    <sup>machine translation, not official</sup>

    **第四項**  恒久的施設を有しない外国法人が恒久的施設を有することとなつた場合（その有することとなつた日の属する事業年度前のいずれかの事業年度において恒久的施設を有していた場合に限る。）には、その有することとなつた日に当該外国法人が設立されたものとみなして、次に掲げる規定その他政令で定める規定（以下この項において「対象規定」という。）を適用する。ただし、当該外国法人を合併法人とする適格合併による当該適格合併に係る被合併法人である他の外国法人の恒久的施設に係る事業の移転その他の政令で定める事由による事業の移転を受けたことにより恒久的施設を有することとなつた場合において、当該恒久的施設を通じて行う事業（その移転を受けた事業に限る。）に係る第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る所得の金額を計算するときの対象規定の適用については、この限りでない。
    <sup>art-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4</sup>
    In the case where a foreign corporation that has no permanent establishment has come to have a permanent establishment (limited to the case where it had a permanent establishment in any business year before the business year that includes the day on which it came to have the permanent establishment), the following provisions and other provisions specified by Cabinet Order (hereinafter referred to as the "covered provisions" in this paragraph) apply by deeming that the foreign corporation has been established on the day on which it came to have the permanent establishment; provided, however, that this does not apply to the application of the covered provisions when calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) pertaining to the business conducted through the permanent establishment (limited to the business it has received by the transfer), in the case where the foreign corporation has come to have a permanent establishment as a result of having received a transfer of business through the transfer, by a qualified merger in which the foreign corporation is the acquiring corporation, of the business pertaining to the permanent establishment of another foreign corporation that is the acquired corporation in the qualified merger, or through any other event specified by Cabinet Order.
    <sup>machine translation, not official</sup>

      **一**  第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算）の規定により第五十七条の規定に準じて計算する場合における同条第一項の規定
      <sup>art-10/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-1</sup>
      In the case where a calculation is made in accordance with the provisions of Article 57 pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), the provisions of paragraph (1) of that Article;
      <sup>machine translation, not official</sup>

      **二**  第百四十二条第二項の規定により第五十九条の規定に準じて計算する場合における同条の規定
      <sup>art-10/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-2</sup>
      In the case where a calculation is made in accordance with the provisions of Article 59 pursuant to the provisions of Article 142, paragraph (2), the provisions of that Article;
      <sup>machine translation, not official</sup>

      **三**  第百四十二条の二第二項（還付金等の益金不算入）の規定
      <sup>art-10/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-3</sup>
      The provisions of Article 142-2, paragraph (2) (Exclusion of Refunds from Gross Profits);
      <sup>machine translation, not official</sup>

      **四**  第百四十四条の二第二項、第三項及び第八項（外国法人に係る外国税額の控除）の規定
      <sup>art-10/par-4/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-4</sup>
      The provisions of Article 144-2, paragraphs (2), (3) and (8) (Foreign Tax Credit for Foreign Corporations);
      <sup>machine translation, not official</sup>

      **五**  第百四十四条の十三第一項（第一号に係る部分に限り、同条第九項又は第十一項において準用する場合を含む。）、第三項（同条第九項又は第十一項において準用する場合を含む。）、第六項（同条第十一項において準用する場合を含む。）及び第十二項の規定
      <sup>art-10/par-4/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-5 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-5</sup>
      The provisions of Article 144-13, paragraph (1) (limited to the part pertaining to item (i), and including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (3) (including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (6) (including the case where it is applied mutatis mutandis pursuant to paragraph (11) of that Article) and paragraph (12).
      <sup>machine translation, not official</sup>

    **第五項**  普通法人又は協同組合等が当該普通法人又は協同組合等を被合併法人とし、公益法人等を合併法人とする適格合併を行つた場合の処理その他前各項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-10/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-10/par-5</sup>
    The treatment in the case where an ordinary corporation or a cooperative, etc. has conducted a qualified merger in which that ordinary corporation or cooperative, etc. is the acquired corporation and a public interest corporation, etc. is the acquiring corporation, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-10/par-1: 第八十条第四項 → 法人税法 第八十条第四項 (Article 80, paragraph (4)), art-80/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-4 · https://japanlaw.org/l/340AC0000000034/art-80/par-4
- art-10/par-2/item-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-10/par-2/item-2: 第五十九条 → 法人税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/corporation-tax-act/art-59 · https://japanlaw.org/l/340AC0000000034/art-59
- art-10/par-2/item-3: 第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-10/par-3: 第百四十四条の十三第九項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9
- art-10/par-4: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-10/par-4: この項 → 法人税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4
- art-10/par-4/item-1: 第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-10/par-4/item-1: 第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57
- art-10/par-4/item-1: 同条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-10/par-4/item-2: 第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-10/par-4/item-2: 第五十九条 → 法人税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/corporation-tax-act/art-59 · https://japanlaw.org/l/340AC0000000034/art-59
- art-10/par-4/item-3: 第百四十二条の二第二項 → 法人税法 第百四十二条の二第二項 (Article 142-2, paragraph (2)), art-142-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-2
- art-10/par-4/item-4: 第百四十四条の二第二項 → 法人税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-2
- art-10/par-4/item-4: 第八項 → 法人税法 第百四十四条の二第八項 (Article 144-2, paragraph (8)), art-144-2/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-8
- art-10/par-4/item-4: 第三項 → 法人税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-3
- art-10/par-4/item-5: 第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-10/par-4/item-5: 第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-10/par-4/item-5: 第三項 → 法人税法 第百四十四条の十三第三項 (Article 144-13, paragraph (3)), art-144-13/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-3
- art-10/par-4/item-5: 第六項 → 法人税法 第百四十四条の十三第六項 (Article 144-13, paragraph (6)), art-144-13/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-6
- art-10/par-4/item-5: 同条第九項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9
- art-10/par-4/item-5: 第十二項 → 法人税法 第百四十四条の十三第十二項 (Article 144-13, paragraph (12)), art-144-13/par-12 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-12 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-12
- art-10/par-4/item-5: 第百四十四条の十三第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1
- art-10/par-5: 前各項 → 法人税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-3
- art-10/par-5: 前各項 → 法人税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4
- art-10/par-5: 前各項 → 法人税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2
- art-10/par-5: 前各項 → 法人税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-1

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 法人税法 第十条第四項 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4
- 法人税法 第十条第五項 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-10/par-5
- 法人税法 附則第十二条第一項（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-12/par-1
- 法人税法 附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-2
- 法人税法 附則第十四条第一項（課税所得の範囲の変更等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-14/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-005, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08