# 法人税法 / Corporation Tax Act — 第百四十四条の三 (Article 144-3) - 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: 第百四十四条の三 (Article 144-3)（中間申告） — address `art-144-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-144-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-3 - 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. --- ### 第百四十四条の三（中間申告） — Interim Return caption: machine translation, not official art-144-3 · https://japanlaw.org/ja/corporation-tax-act/art-144-3 · https://japanlaw.org/l/340AC0000000034/art-144-3 **第一項** 恒久的施設を有する外国法人である普通法人は、その事業年度（恒久的施設を有する外国法人になつた日の属する事業年度を除く。第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有する外国法人である普通法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合は、当該申告書を提出することを要しない。 art-144-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 In the case where a business year of an ordinary corporation which is a foreign corporation having a permanent establishment (excluding the business year containing the day on which it became a foreign corporation having a permanent establishment; the same applies in Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes. machine translation, not official **一** 当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第一項第七号（確定申告）に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額 art-144-3/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1/item-1 the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (1), item (vii) (Final Returns) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and machine translation, not official **二** 前号に掲げる金額の計算の基礎その他財務省令で定める事項 art-144-3/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1/item-2 the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order. machine translation, not official **第二項** 恒久的施設を有しない外国法人である普通法人は、その事業年度（恒久的施設を有しない外国法人になつた日の翌日の属する事業年度を除く。第百四十四条の四第二項において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有しない外国法人である普通法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合は、当該申告書を提出することを要しない。 art-144-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2 In the case where a business year of an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding the business year containing the day following the day on which it became a foreign corporation not having a permanent establishment; the same applies in Article 144-4, paragraph (2)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan. machine translation, not official **一** 当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第二項第二号に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額 art-144-3/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-1 the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (2), item (ii) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and machine translation, not official **二** 前号に掲げる金額の計算の基礎その他財務省令で定める事項 art-144-3/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-2 the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order. machine translation, not official **第三項** 第七十一条第二項及び第三項（中間申告）の規定は、第一項の普通法人を合併法人とし、他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 第二項 前項第一号 第百四十四条の三第一項第一号（中間申告） 第二項第一号 ）の ）の第百四十四条の三第一項第一号又は第二項第一号に規定する 六月経過日 六月経過日（第百四十四条の三第一項に規定する六月経過日をいう。次号において同じ。） 中間期間 中間期間（同条第一項第一号に規定する中間期間をいう。次項において同じ。） 第三項 同項第一号 第百四十四条の三第一項第一号 art-144-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-3 The provisions of Article 71, paragraph (2) and paragraph (3) (Interim Return) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (1) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively. Paragraph (2) item (i) of the preceding paragraph Article 144-3, paragraph (1), item (i) (Interim Return) Paragraph (2), item (i) the corporation tax ( the corporation tax prescribed in Article 144-3, paragraph (1), item (i) or paragraph (2), item (i) ( day on which six months have elapsed day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (1); the same applies in the following item) interim period interim period (meaning the interim period prescribed in paragraph (1), item (i) of that Article; the same applies in the following paragraph) Paragraph (3) item (i) of the paragraph Article 144-3, paragraph (1), item (i) machine translation, not official **第四項** 第七十一条第二項及び第三項の規定は、第二項の普通法人を合併法人とし、恒久的施設を有しない他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 第二項 前項第一号 第百四十四条の三第二項第一号（中間申告） 第二項第一号 ）の ）の第百四十四条の三第二項第一号に規定する 六月経過日 六月経過日（第百四十四条の三第二項に規定する六月経過日をいう。次号において同じ。） 中間期間 中間期間（同条第二項第一号に規定する中間期間をいう。次項において同じ。） 第三項 同項第一号 第百四十四条の三第二項第一号 art-144-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-4 The provisions of Article 71, paragraph (2) and paragraph (3) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (2) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation not having a permanent establishment is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively. Paragraph (2) item (i) of the preceding paragraph Article 144-3, paragraph (2), item (i) (Interim Return) Paragraph (2), item (i) the corporation tax ( the corporation tax prescribed in Article 144-3, paragraph (2), item (i) ( day on which six months have elapsed day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (2); the same applies in the following item) interim period interim period (meaning the interim period prescribed in paragraph (2), item (i) of that Article; the same applies in the following paragraph) Paragraph (3) item (i) of the paragraph Article 144-3, paragraph (2), item (i) machine translation, not official **第五項** 第七十一条第四項の規定は、前各項の規定を適用する場合について準用する。 art-144-3/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-5 The provisions of Article 71, paragraph (4) apply mutatis mutandis in the case where the provisions of the preceding paragraphs are applied. machine translation, not official **第六項** 第一項第一号又は第二項第一号に規定する前事業年度の第百四十四条の六第一項又は第二項の規定による申告書の提出期限が第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する第七十五条の二第一項（確定申告書の提出期限の延長の特例）の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に第一項第一号又は第二項第一号に規定する法人税額が確定したときは、第一項又は第二項に規定する六月経過日の前日までに当該法人税額が確定したものとみなして、前各項の規定を適用する。 art-144-3/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-6 In the case where the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) for the previous business year prescribed in paragraph (1), item (i) or paragraph (2), item (i) has been extended by four months pursuant to the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return), and the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the due date for filing the return, when the amount of corporation tax prescribed in paragraph (1), item (i) or paragraph (2), item (i) has become determined during the period from the day following the due date for filing the return that would apply if the provisions of that paragraph did not apply to the day deemed to be the due date for filing the return pursuant to the provisions of that paragraph, the provisions of the preceding paragraphs apply by deeming that the amount of corporation tax became determined by the day preceding the day on which six months have elapsed prescribed in paragraph (1) or paragraph (2). machine translation, not official --- ## Cites - art-144-3/par-1: 第一号 → 法人税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1/item-1 - art-144-3/par-1: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2 - art-144-3/par-1: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1 - art-144-3/par-1/item-1: 第百四十四条の六第一項第七号 → 法人税法 第百四十四条の六第一項第七号 (Article 144-6, paragraph (1), item (vii)), art-144-6/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-7 - art-144-3/par-1/item-2: 前号 → 法人税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1/item-1 - art-144-3/par-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-144-3/par-2: 第百四十四条の四第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2 - art-144-3/par-2: 第一号 → 法人税法 第百四十四条の三第二項第一号 (Article 144-3, paragraph (2), item (i)), art-144-3/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-1 - art-144-3/par-2/item-1: 第百四十四条の六第二項第二号 → 法人税法 第百四十四条の六第二項第二号 (Article 144-6, paragraph (2), item (ii)), art-144-6/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-2 - art-144-3/par-2/item-2: 前号 → 法人税法 第百四十四条の三第二項第一号 (Article 144-3, paragraph (2), item (i)), art-144-3/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-1 - art-144-3/par-3: 第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 - art-144-3/par-3: 同項第一号 → 法人税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1/item-1 - art-144-3/par-3: 前項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1 - art-144-3/par-3: 第二項第一号 → 法人税法 第七十一条第二項第一号 (Article 71, paragraph (2), item (i)), art-71/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-1 - art-144-3/par-3: 同条 → 法人税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/corporation-tax-act/art-71 · https://japanlaw.org/l/340AC0000000034/art-71 - art-144-3/par-3: 第七十一条第二項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2 - art-144-3/par-3: 第三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3 - art-144-3/par-3: 次号 → 法人税法 第七十一条第二項第二号 (Article 71, paragraph (2), item (ii)), art-71/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-2 - art-144-3/par-3: 第二項第一号 → 法人税法 第百四十四条の三第二項第一号 (Article 144-3, paragraph (2), item (i)), art-144-3/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-1 - art-144-3/par-4: 前項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1 - art-144-3/par-4: 第二項第一号 → 法人税法 第七十一条第二項第一号 (Article 71, paragraph (2), item (i)), art-71/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-1 - art-144-3/par-4: 第二項 → 法人税法 第百四十四条の三第二項 (Article 144-3, paragraph (2)), art-144-3/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2 - art-144-3/par-4: 同条 → 法人税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/corporation-tax-act/art-71 · https://japanlaw.org/l/340AC0000000034/art-71 - art-144-3/par-4: 第七十一条第二項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2 - art-144-3/par-4: 第三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3 - art-144-3/par-4: 次号 → 法人税法 第七十一条第二項第二号 (Article 71, paragraph (2), item (ii)), art-71/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-2 - art-144-3/par-4: 同項第一号 → 法人税法 第百四十四条の三第二項第一号 (Article 144-3, paragraph (2), item (i)), art-144-3/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-1 - art-144-3/par-5: 前各項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 - art-144-3/par-5: 第七十一条第四項 → 法人税法 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-4 · https://japanlaw.org/l/340AC0000000034/art-71/par-4 - art-144-3/par-5: 前各項 → 法人税法 第百四十四条の三第二項 (Article 144-3, paragraph (2)), art-144-3/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2 - art-144-3/par-5: 前各項 → 法人税法 第百四十四条の三第四項 (Article 144-3, paragraph (4)), art-144-3/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-4 - art-144-3/par-5: 前各項 → 法人税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-3 - art-144-3/par-6: 第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 - art-144-3/par-6: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2 - art-144-3/par-6: 第一項第一号 → 法人税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1/item-1 - art-144-3/par-6: 第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8 - art-144-3/par-6: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2 - art-144-3/par-6: 第二項 → 法人税法 第百四十四条の三第二項 (Article 144-3, paragraph (2)), art-144-3/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2 - art-144-3/par-6: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1 - art-144-3/par-6: 第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1 - art-144-3/par-6: 前各項 → 法人税法 第百四十四条の三第四項 (Article 144-3, paragraph (4)), art-144-3/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-4 - art-144-3/par-6: 前各項 → 法人税法 第百四十四条の三第五項 (Article 144-3, paragraph (5)), art-144-3/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-5 - art-144-3/par-6: 前各項 → 法人税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-3 - art-144-3/par-6: 第二項第一号 → 法人税法 第百四十四条の三第二項第一号 (Article 144-3, paragraph (2), item (i)), art-144-3/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-1 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 法人税法 第二条第一項第三十号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-30 - 法人税法 第百四十四条の三第一項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 - 法人税法 第百四十四条の三第一項第二号（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1/item-2 - 法人税法 第百四十四条の三第二項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2 - 法人税法 第百四十四条の三第二項第二号（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2/item-2 - 法人税法 第百四十四条の三第三項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-3 - 法人税法 第百四十四条の三第四項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-4 - 法人税法 第百四十四条の三第五項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-5 - 法人税法 第百四十四条の三第六項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-6 - 法人税法 第百四十四条の三の二第一項（中間申告書の提出を要しない場合） — https://japanlaw.org/ja/corporation-tax-act/art-144-3-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3-2/par-1 - 法人税法 第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1 - 法人税法 第百四十四条の四第二項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2 - 法人税法 第百四十四条の五第一項第一号（中間申告書の提出がない場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-144-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-5/par-1/item-1 - 法人税法 第百四十四条の五第一項第二号（中間申告書の提出がない場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-144-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-5/par-1/item-2 - 法人税法 第百四十四条の九第一項（中間申告による納付） — https://japanlaw.org/ja/corporation-tax-act/art-144-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-9/par-1 - 法人税法 第百六十二条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-162/par-1 · https://japanlaw.org/l/340AC0000000034/art-162/par-1 - 法人税法 附則第二十七条第一項（外国法人の中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-27/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 --- ## 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-20261008T111236-057, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, 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