# 法人税法 / Corporation Tax Act — 第十三条 (Article 13) - 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: 第十三条 (Article 13)（事業年度の意義） — address `art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-13 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十三条（事業年度の意義） — Meaning of Business Year caption: machine translation, not official art-13 · https://japanlaw.org/ja/corporation-tax-act/art-13 · https://japanlaw.org/l/340AC0000000034/art-13 **第一項** この法律において「事業年度」とは、法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるものをいい、法令又は定款等に会計期間の定めがない場合には、次項の規定により納税地の所轄税務署長に届け出た会計期間又は第三項の規定により納税地の所轄税務署長が指定した会計期間若しくは第四項に規定する期間をいう。ただし、これらの期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）をいう。 art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-13/par-1 The term "business year" as used in this Act means a period that serves as the unit for calculating the property and profit and loss of a corporation (hereinafter referred to as an "accounting period" in this Chapter) which is specified by laws and regulations or specified in the articles of incorporation, act of endowment, rules, bylaws or other equivalent instruments of the corporation (hereinafter referred to as the "articles of incorporation, etc." in this Chapter), and, where no accounting period is specified by laws and regulations or in the articles of incorporation, etc., means the accounting period notified to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of the following paragraph, or the accounting period designated by the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of paragraph (3) or the period prescribed in paragraph (4); provided, however, that where any of these periods exceeds one year, it means each of the periods into which the period on or after its first day is divided every one year (where a period of less than one year remains at the end, that period of less than one year). machine translation, not official **第二項** 法令及び定款等に会計期間の定めがない法人は、次の各号に掲げる法人の区分に応じ当該各号に定める日以後二月以内に、会計期間を定めてこれを納税地の所轄税務署長に届け出なければならない。 art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2 A corporation for which no accounting period is specified by laws and regulations or in its articles of incorporation, etc. must set an accounting period and notify the competent district director with jurisdiction over the place for tax payment thereof within two months on or after the day specified in the following items for the category of corporation listed in each of those items: machine translation, not official **一** 内国法人　設立の日（次に掲げる法人については、それぞれ次に定める日） art-13/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-1 domestic corporation: the date of its establishment (for the corporations listed below, the day specified respectively below); machine translation, not official **イ** 新たに収益事業を開始した公益法人等又は人格のない社団等　その開始した日 art-13/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-1/sub-1 a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business: the date on which it commenced that business; machine translation, not official **ロ** 公共法人に該当していた収益事業を行う公益法人等　当該公益法人等に該当することとなつた日 art-13/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-1/sub-2 a public interest corporation, etc. conducting a profit-making business that was a public service corporation: the date on which it became that public interest corporation, etc.; machine translation, not official **ハ** 公共法人又は収益事業を行つていない公益法人等に該当していた普通法人又は協同組合等　当該普通法人又は協同組合等に該当することとなつた日 art-13/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-1/sub-3 an ordinary corporation or a cooperative, etc. that was a public service corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc. machine translation, not official **二** 外国法人　恒久的施設を有する外国法人になつた日又は恒久的施設を有しないで第百三十八条第一項第四号（国内源泉所得）に規定する事業を国内において開始し、若しくは第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた日（人格のない社団等については、同条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得のうち収益事業から生ずるものを有することとなつた日） art-13/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-2 foreign corporation: the date on which it became a foreign corporation that has a permanent establishment, or the date on which, without having a permanent establishment, it commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or came to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of Article 138, paragraph (1) (for an association or foundation without juridical personality, the date on which it came to have, out of the domestic source income specified in each item of Article 141 for the category of foreign corporation listed in the relevant item, the income arising from a profit-making business). machine translation, not official **第三項** 前項の規定による届出をすべき法人（人格のない社団等を除く。）がその届出をしない場合には、納税地の所轄税務署長は、その会計期間を指定し、当該法人に対し、書面によりその旨を通知する。 art-13/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-13/par-3 In the case where a corporation (excluding an association or foundation without juridical personality) that is required to give notification under the provisions of the preceding paragraph fails to give the notification, the competent district director with jurisdiction over the place for tax payment is to designate its accounting period and notify the corporation thereof in writing. machine translation, not official **第四項** 第二項の規定による届出をすべき人格のない社団等がその届出をしない場合には、その人格のない社団等の会計期間は、その年の一月一日（同項第一号イに定める日又は同項第二号に規定する国内源泉所得のうち収益事業から生ずるものを有することとなつた日の属する年については、これらの日）から十二月三十一日までの期間とする。 art-13/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-13/par-4 · https://japanlaw.org/l/340AC0000000034/art-13/par-4 In the case where an association or foundation without juridical personality that is required to give notification under the provisions of paragraph (2) fails to give the notification, the accounting period of the association or foundation without juridical personality is to be the period from January 1 of each year (for the year that includes the day specified in item (i), (a) of that paragraph or the day on which it came to have domestic source income prescribed in item (ii) of that paragraph that arises from a profit-making business, from that day) through December 31. machine translation, not official --- ## Cites - art-13/par-1: 第四項 → 法人税法 第十三条第四項 (Article 13, paragraph (4)), art-13/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-4 · https://japanlaw.org/l/340AC0000000034/art-13/par-4 - art-13/par-1: 次項 → 法人税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2 - art-13/par-1: 第三項 → 法人税法 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-13/par-3 - art-13/par-2/item-2: 第百三十八条第一項第四号 → 法人税法 第百三十八条第一項第四号 (Article 138, paragraph (1), item (iv)), art-138/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4 - art-13/par-2/item-2: 同条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141 - art-13/par-2/item-2: 第百四十一条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2 - art-13/par-3: 前項 → 法人税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2 - art-13/par-4: 第二項 → 法人税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2 - art-13/par-4: 同項第二号 → 法人税法 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-2 - art-13/par-4: 同項第一号 → 法人税法 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第四十条第一項第十一号（定義） — https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-11 - 法人税法 第十三条第一項（事業年度の意義） — https://japanlaw.org/ja/corporation-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-13/par-1 - 法人税法 第十三条第三項（事業年度の意義） — https://japanlaw.org/ja/corporation-tax-act/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-13/par-3 - 法人税法 第十三条第四項（事業年度の意義） — https://japanlaw.org/ja/corporation-tax-act/art-13/par-4 · https://japanlaw.org/l/340AC0000000034/art-13/par-4 - 法人税法 第十四条第一項（事業年度の特例） — https://japanlaw.org/ja/corporation-tax-act/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-1 - 法人税法 第十四条第一項第三号（事業年度の特例） — https://japanlaw.org/ja/corporation-tax-act/art-14/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-14/par-1/item-3 - 法人税法 第十四条第二項（事業年度の特例） — https://japanlaw.org/ja/corporation-tax-act/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/art-14/par-2 - 法人税法 第十四条第七項（事業年度の特例） — https://japanlaw.org/ja/corporation-tax-act/art-14/par-7 · https://japanlaw.org/l/340AC0000000034/art-14/par-7 - 租税特別措置法 第二条第二項第十九号（用語の意義） — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-19 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-19 - 租税特別措置法 第六十六条の十三第十項第一号（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-10/item-1 - 租税特別措置法 附則第十七条第二項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-74/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-2 --- ## 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-20261008T111236-006, 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