# 法人税法 / Corporation Tax Act — 第百三十四条 (Article 134) - 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: 第百三十四条 (Article 134)（確定申告に係る更正等又は決定による中間納付額の還付） — address `art-134` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-134 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-134 - 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. --- ### 第百三十四条（確定申告に係る更正等又は決定による中間納付額の還付） — Refund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return caption: machine translation, not official art-134 · https://japanlaw.org/ja/corporation-tax-act/art-134 · https://japanlaw.org/l/340AC0000000034/art-134 **第一項** 中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第七十四条第一項第五号（確定申告）に掲げる金額があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。 art-134/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-1 With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a determination under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes has been made with regard to corporation tax for the business year pertaining to the interim return, when there is any amount listed in Article 74, paragraph (1), item (v) (Final Returns) related to the determination, the district director of the tax office refunds an interim payment equivalent to the amount to the ordinary corporation. machine translation, not official **第二項** 中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき更正（当該法人税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつた場合において、その更正等により第七十四条第一項第五号に掲げる金額が増加したときは、税務署長は、その普通法人に対し、その増加した部分の金額に相当する中間納付額を還付する。 art-134/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning the corporation tax (meaning a disposition on a request for Reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and paragraph (4), item (ii)) has been made with regard to corporation tax for the business year pertaining to the interim return, when any amount listed in Article 74, paragraph (1), item (v) has increased as a result of the Reassessment or similar decision, the district director of the tax office refunds an interim payment equivalent to the amount of the increase to the ordinary corporation. machine translation, not official **第三項** 税務署長は、前二項の規定による還付金の還付をする場合において、これらの規定に規定する中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、これらの規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。 art-134/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-3 · https://japanlaw.org/l/340AC0000000034/art-134/par-3 In the case where the district director of the tax office makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions. machine translation, not official **第四項** 第一項又は第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項又は第二項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日。第二号ロにおいて「充当日」という。）までの期間とする。ただし、次の各号に掲げる還付金の区分に応じ当該各号に定める日数は、当該期間に算入しない。 art-134/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-4 · https://japanlaw.org/l/340AC0000000034/art-134/par-4 In the case of calculating the amount of interest on a refund with regard to a refund under the provisions of paragraph (1) or paragraph (2), the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or paragraph (2) was paid (in the case where the interim payment was paid prior to the due date for payment, from the day following the due date for payment) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible; referred to as the "date of appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items in accordance with the category of refund listed in the respective item is not included in the period: machine translation, not official **一** 第一項の規定による還付金　同項に規定する事業年度の第七十四条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から第一項の決定の日までの日数 art-134/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-1 a refund under the provisions of paragraph (1): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to the date of the determination set forth in paragraph (1); and machine translation, not official **二** 第二項の規定による還付金　同項に規定する事業年度の第七十四条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から次に掲げる日のうちいずれか早い日までの日数 art-134/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2 a refund under the provisions of paragraph (2): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to the earlier of the following days: machine translation, not official **イ** 第二項の更正等の日の翌日以後一月を経過する日（当該更正等が次に掲げるものである場合には、それぞれ次に定める日） art-134/par-4/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2/sub-1 the day on which one month has elapsed from the day following the date of the Reassessment or similar decision set forth in paragraph (2) (in the case where the Reassessment or similar decision is any of the following, the day specified in the following for each); machine translation, not official **（１）** 更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。（１）において同じ。）　当該請求の日の翌日以後三月を経過する日と当該請求に基づく更正の日の翌日以後一月を経過する日とのいずれか早い日 art-134/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2/sub-1/sub2-1 a Reassessment based on a request for Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the Reassessment based on the request; machine translation, not official **（２）** 国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び第二項に規定する事業年度の所得の金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。）　当該決定の日 art-134/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2/sub-1/sub2-2 a Reassessment pertaining to a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, concerning the determination, and excluding a Reassessment based on a request for Reassessment and a Reassessment made on the grounds that economic results generated by an invalid act included in the facts that formed the basis for calculating the amount of income for the business year prescribed in paragraph (2) have been lost due to the act being invalid, that a voidable act included in those facts has been rescinded, or on any other grounds specified by Cabinet Order as being equivalent thereto): the date of the determination; machine translation, not official **ロ** その還付のための支払決定をする日又はその還付金に係る充当日 art-134/par-4/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2/sub-2 the day on which payment for that refund is decided or the date of appropriation for that refund. machine translation, not official **第五項** 第一項又は第二項の規定による還付金をその額の計算の基礎とされた中間納付額に係る事業年度の所得に対する法人税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の法人税については、延滞税及び利子税を免除するものとする。 art-134/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-5 · https://japanlaw.org/l/340AC0000000034/art-134/par-5 In the case where a refund pursuant to the provisions of paragraph (1) or paragraph (2) is appropriated for the unpaid portion of the corporation tax on income for the business year related to the interim payment, which was used as the basis of the calculation of the amount of the refund, interest on the refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are exempted with regard to the portion of the corporation tax that is to be appropriated. machine translation, not official **第六項** 第三項の規定による還付金については、還付加算金は、付さない。 art-134/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-6 · https://japanlaw.org/l/340AC0000000034/art-134/par-6 Interest on a refund is not added to a refund pursuant to the provisions of paragraph (3). Ministry of Justice translation — Japanese Law Translation Database System **第七項** 前三項に定めるもののほか、第一項又は第二項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。 art-134/par-7 · https://japanlaw.org/ja/corporation-tax-act/art-134/par-7 · https://japanlaw.org/l/340AC0000000034/art-134/par-7 Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-134/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-134/par-1: 第七十四条第一項第五号 → 法人税法 第七十四条第一項第五号 (Article 74, paragraph (1), item (v)), art-74/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-5 - art-134/par-2: 第四項第二号 → 法人税法 第百三十四条第四項第二号 (Article 134, paragraph (4), item (ii)), art-134/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2 - art-134/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-134/par-2: 第七十四条第一項第五号 → 法人税法 第七十四条第一項第五号 (Article 74, paragraph (1), item (v)), art-74/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-5 - art-134/par-2: この項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - art-134/par-3: 前二項 → 法人税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-1 - art-134/par-3: 前二項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - art-134/par-4: 第二号 → 法人税法 第百三十四条第四項第二号 (Article 134, paragraph (4), item (ii)), art-134/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2 - art-134/par-4: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-134/par-4: 第一項 → 法人税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-1 - art-134/par-4: 第二項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - art-134/par-4/item-1: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 - art-134/par-4/item-1: 第一項 → 法人税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-1 - art-134/par-4/item-2: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 - art-134/par-4/item-2: 第二項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - art-134/par-4/item-2/sub-1: 第二項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - art-134/par-4/item-2/sub-1/sub2-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-134/par-4/item-2/sub-1/sub2-2: 第二項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - art-134/par-5: 第一項 → 法人税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-1 - art-134/par-5: 第二項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - art-134/par-6: 第三項 → 法人税法 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-3 · https://japanlaw.org/l/340AC0000000034/art-134/par-3 - art-134/par-7: 第一項から第三項まで → 法人税法 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-3 · https://japanlaw.org/l/340AC0000000034/art-134/par-3 - art-134/par-7: 前三項 → 法人税法 第百三十四条第六項 (Article 134, paragraph (6)), art-134/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-6 · https://japanlaw.org/l/340AC0000000034/art-134/par-6 - art-134/par-7: 前三項 → 法人税法 第百三十四条第五項 (Article 134, paragraph (5)), art-134/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-5 · https://japanlaw.org/l/340AC0000000034/art-134/par-5 - art-134/par-7: 第一項 → 法人税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-1 - art-134/par-7: 前三項 → 法人税法 第百三十四条第四項 (Article 134, paragraph (4)), art-134/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4 · https://japanlaw.org/l/340AC0000000034/art-134/par-4 - art-134/par-7: 第二項 → 法人税法 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 法人税法 第二条第一項第四十号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-40 - 法人税法 第百三十三条第一項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1 - 法人税法 第百三十四条第二項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-2 - 法人税法 第百三十四条第三項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-3 · https://japanlaw.org/l/340AC0000000034/art-134/par-3 - 法人税法 第百三十四条第四項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4 · https://japanlaw.org/l/340AC0000000034/art-134/par-4 - 法人税法 第百三十四条第四項第一号（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-1 - 法人税法 第百三十四条第四項第二号（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2 - 法人税法 第百三十四条第四項第二号イ（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2/sub-1 - 法人税法 第百三十四条第四項第二号イ（２）（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2/sub-1/sub2-2 - 法人税法 第百三十四条第五項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-5 · https://japanlaw.org/l/340AC0000000034/art-134/par-5 - 法人税法 第百三十四条第六項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-6 · https://japanlaw.org/l/340AC0000000034/art-134/par-6 - 法人税法 第百三十四条第七項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-134/par-7 · https://japanlaw.org/l/340AC0000000034/art-134/par-7 - 法人税法 第百三十五条第九項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例） — https://japanlaw.org/ja/corporation-tax-act/art-135/par-9 · https://japanlaw.org/l/340AC0000000034/art-135/par-9 - 法人税法 第百四十七条の四第三項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-147-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-3 --- ## 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-20261008T111236-051, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-052, 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