# 法人税法 / Corporation Tax Act — 第百四十四条の六 (Article 144-6)

- 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: 第百四十四条の六 (Article 144-6)（確定申告） — address `art-144-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-144-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-6
- 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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### 第百四十四条の六（確定申告） — Final Returns
<sup>caption: machine translation, not official</sup>
<sup>art-144-6 · https://japanlaw.org/ja/corporation-tax-act/art-144-6 · https://japanlaw.org/l/340AC0000000034/art-144-6</sup>

      **第一項**  恒久的施設を有する外国法人は、各事業年度終了の日の翌日から二月以内（当該外国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には、当該事業年度終了の日の翌日から二月を経過した日の前日とその有しないこととなる日とのうちいずれか早い日まで）に、税務署長に対し、確定した決算に基づき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、第一号及び第二号に規定する国内源泉所得に係る所得の金額の全部につき租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。次項において同じ。）の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該申告書を提出することを要しない。
      <sup>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</sup>
      A foreign corporation having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts, within two months from the day following the last day of each business year (in the case where the foreign corporation 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, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day on which it ceases to have a permanent establishment, whichever comes earlier); provided, however, that it is not required to file the return in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) and item (ii) pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); the same applies in the following paragraph) or any other provisions specified by Cabinet Order.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の課税標準であ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又は欠損金額
        <sup>art-144-6/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-1</sup>
        the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that is to be used as the tax base for the business year;
        <sup>machine translation, not official</sup>

        **二**  当該事業年度の課税標準である第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-6/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-2</sup>
        the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that is to be used as the tax base for the business year;
        <sup>machine translation, not official</sup>

        **三**  第一号に掲げる国内源泉所得に係る所得の金額につき前節（税額の計算）の規定を適用して計算した法人税の額
        <sup>art-144-6/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-3</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income pertaining to the domestic source income listed in item (i);
        <sup>machine translation, not official</sup>

        **四**  第二号に掲げる国内源泉所得に係る所得の金額につき前節の規定を適用して計算した法人税の額
        <sup>art-144-6/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-4</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Section to the amount of income pertaining to the domestic source income listed in item (ii);
        <sup>machine translation, not official</sup>

        **五**  第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定及び第百四十四条の二（外国法人に係る外国税額の控除）の規定による控除をされるべき金額で第三号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-5</sup>
        in the case where there is any amount to be credited under the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) that remains even after a credit in the calculation of the amount of corporation tax listed in item (iii), the remaining amount;
        <sup>machine translation, not official</sup>

        **六**  第百四十四条において準用する第六十八条の規定による控除をされるべき金額で第四号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-6</sup>
        in the case where there is any amount to be credited under the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in item (iv), the remaining amount;
        <sup>machine translation, not official</sup>

        **七**  第三号に掲げる法人税の額（前号の規定に該当する場合には、同号に掲げる金額を控除した残額）及び第四号に掲げる法人税の額（第五号の規定に該当する場合には、同号に掲げる金額を控除した残額）の合計額
        <sup>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</sup>
        the sum of the amount of corporation tax listed in item (iii) (in the case falling under the provisions of the preceding item, the amount that remains after deducting the amount listed in that item) and the amount of corporation tax listed in item (iv) (in the case falling under the provisions of item (v), the amount that remains after deducting the amount listed in that item);
        <sup>machine translation, not official</sup>

        **八**  第五号に掲げる金額で前号に掲げる合計額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-8</sup>
        in the case where there is any amount listed in item (v) that remains even after a credit in the calculation of the sum listed in the preceding item, the remaining amount;
        <sup>machine translation, not official</sup>

        **九**  第六号に掲げる金額で第七号に掲げる合計額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-9</sup>
        in the case where there is any amount listed in item (vi) that remains even after a credit in the calculation of the sum listed in item (vii), the remaining amount;
        <sup>machine translation, not official</sup>

        **十**  その外国法人が当該事業年度につき中間申告書を提出した法人である場合には、第七号に掲げる合計額から当該申告書に係る中間納付額を控除した金額
        <sup>art-144-6/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-10</sup>
        in the case where the foreign corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the sum listed in item (vii);
        <sup>machine translation, not official</sup>

        **十一**  前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-11</sup>
        in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and
        <sup>machine translation, not official</sup>

        **十二**  前各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
        <sup>art-144-6/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-12</sup>
        the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第二項**  恒久的施設を有しない外国法人は、各事業年度終了の日の翌日から二月以内（当該外国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には、当該事業年度終了の日の翌日から二月を経過した日の前日とその廃止の日とのうちいずれか早い日まで）に、税務署長に対し、確定した決算に基づき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、第百四十一条第二号に定める国内源泉所得を有しない場合又は第一号に規定する国内源泉所得に係る所得の金額の全部につき租税条約の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該申告書を提出することを要しない。
      <sup>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</sup>
      A foreign corporation not having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts, within two months from the day following the last day of each business year (in the case where the foreign corporation discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day of the discontinuance, whichever comes earlier); provided, however, that it is not required to file the return in the case where it does not have domestic source income specified in Article 141, item (ii), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額
        <sup>art-144-6/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-1</sup>
        the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (ii) that is to be used as the tax base for the business year;
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる国内源泉所得に係る所得の金額につき前節の規定を適用して計算した法人税の額
        <sup>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</sup>
        the amount of corporation tax calculated by applying the provisions of the preceding Section to the amount of income pertaining to the domestic source income listed in the preceding item;
        <sup>machine translation, not official</sup>

        **三**  第百四十四条において準用する第六十八条の規定による控除をされるべき金額で前号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-3</sup>
        in the case where there is any amount to be credited under the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in the preceding item, the remaining amount;
        <sup>machine translation, not official</sup>

        **四**  その外国法人が当該事業年度につき中間申告書を提出した法人である場合には、第二号に掲げる法人税の額から当該申告書に係る中間納付額を控除した金額
        <sup>art-144-6/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-4</sup>
        in the case where the foreign corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the amount of corporation tax listed in item (ii);
        <sup>machine translation, not official</sup>

        **五**  前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
        <sup>art-144-6/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-5</sup>
        in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and
        <sup>machine translation, not official</sup>

        **六**  前各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
        <sup>art-144-6/par-2/item-6 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-6</sup>
        the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

      **第三項**  前二項の規定による申告書には、当該事業年度の貸借対照表、損益計算書その他の財務省令で定める書類を添付しなければならない。
      <sup>art-144-6/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-3</sup>
      A return under the preceding two paragraphs must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

---

## Cites
- art-144-6/par-1: 次項 → 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-144-6/par-1: 第二号 → 法人税法 第百四十四条の六第一項第二号 (Article 144-6, paragraph (1), item (ii)), art-144-6/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-2
- art-144-6/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-144-6/par-1: 第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-144-6/par-1: 第一号 → 法人税法 第百四十四条の六第一項第一号 (Article 144-6, paragraph (1), item (i)), art-144-6/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-1
- art-144-6/par-1/item-1: 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-144-6/par-1/item-2: 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-144-6/par-1/item-3: 第一号 → 法人税法 第百四十四条の六第一項第一号 (Article 144-6, paragraph (1), item (i)), art-144-6/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-1
- art-144-6/par-1/item-4: 第二号 → 法人税法 第百四十四条の六第一項第二号 (Article 144-6, paragraph (1), item (ii)), art-144-6/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-2
- art-144-6/par-1/item-5: 第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-144-6/par-1/item-5: 第三号 → 法人税法 第百四十四条の六第一項第三号 (Article 144-6, paragraph (1), item (iii)), art-144-6/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-3
- art-144-6/par-1/item-5: 第百四十四条の二 → 法人税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2 · https://japanlaw.org/l/340AC0000000034/art-144-2
- art-144-6/par-1/item-5: 第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-144-6/par-1/item-6: 第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-144-6/par-1/item-6: 第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-144-6/par-1/item-6: 第四号 → 法人税法 第百四十四条の六第一項第四号 (Article 144-6, paragraph (1), item (iv)), art-144-6/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-4
- art-144-6/par-1/item-7: 前号 → 法人税法 第百四十四条の六第一項第六号 (Article 144-6, paragraph (1), item (vi)), art-144-6/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-6
- art-144-6/par-1/item-7: 第五号 → 法人税法 第百四十四条の六第一項第五号 (Article 144-6, paragraph (1), item (v)), art-144-6/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-5
- art-144-6/par-1/item-7: 第三号 → 法人税法 第百四十四条の六第一項第三号 (Article 144-6, paragraph (1), item (iii)), art-144-6/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-3
- art-144-6/par-1/item-7: 第四号 → 法人税法 第百四十四条の六第一項第四号 (Article 144-6, paragraph (1), item (iv)), art-144-6/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-4
- art-144-6/par-1/item-8: 前号 → 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-144-6/par-1/item-8: 第五号 → 法人税法 第百四十四条の六第一項第五号 (Article 144-6, paragraph (1), item (v)), art-144-6/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-5
- art-144-6/par-1/item-9: 第六号 → 法人税法 第百四十四条の六第一項第六号 (Article 144-6, paragraph (1), item (vi)), art-144-6/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-6
- art-144-6/par-1/item-9: 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-144-6/par-1/item-10: 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-144-6/par-1/item-11: 前号 → 法人税法 第百四十四条の六第一項第十号 (Article 144-6, paragraph (1), item (x)), art-144-6/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-10
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第六号 (Article 144-6, paragraph (1), item (vi)), art-144-6/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-6
- art-144-6/par-1/item-12: 前各号 → 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-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第二号 (Article 144-6, paragraph (1), item (ii)), art-144-6/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-2
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第五号 (Article 144-6, paragraph (1), item (v)), art-144-6/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-5
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第九号 (Article 144-6, paragraph (1), item (ix)), art-144-6/par-1/item-9 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-9
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第三号 (Article 144-6, paragraph (1), item (iii)), art-144-6/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-3
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第十号 (Article 144-6, paragraph (1), item (x)), art-144-6/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-10
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第十一号 (Article 144-6, paragraph (1), item (xi)), art-144-6/par-1/item-11 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-11
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第八号 (Article 144-6, paragraph (1), item (viii)), art-144-6/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-8
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第四号 (Article 144-6, paragraph (1), item (iv)), art-144-6/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-4
- art-144-6/par-1/item-12: 前各号 → 法人税法 第百四十四条の六第一項第一号 (Article 144-6, paragraph (1), item (i)), art-144-6/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-1
- art-144-6/par-2: 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-144-6/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-144-6/par-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-144-6/par-2/item-1: 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-144-6/par-2/item-2: 前号 → 法人税法 第百四十四条の六第二項第一号 (Article 144-6, paragraph (2), item (i)), art-144-6/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-1
- art-144-6/par-2/item-3: 第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-144-6/par-2/item-3: 前号 → 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-144-6/par-2/item-3: 第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-144-6/par-2/item-4: 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-144-6/par-2/item-5: 前号 → 法人税法 第百四十四条の六第二項第四号 (Article 144-6, paragraph (2), item (iv)), art-144-6/par-2/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-4
- art-144-6/par-2/item-6: 前各号 → 法人税法 第百四十四条の六第二項第一号 (Article 144-6, paragraph (2), item (i)), art-144-6/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-1
- art-144-6/par-2/item-6: 前各号 → 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-144-6/par-2/item-6: 前各号 → 法人税法 第百四十四条の六第二項第五号 (Article 144-6, paragraph (2), item (v)), art-144-6/par-2/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-5
- art-144-6/par-2/item-6: 前各号 → 法人税法 第百四十四条の六第二項第四号 (Article 144-6, paragraph (2), item (iv)), art-144-6/par-2/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-4
- art-144-6/par-2/item-6: 前各号 → 法人税法 第百四十四条の六第二項第三号 (Article 144-6, paragraph (2), item (iii)), art-144-6/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-3
- art-144-6/par-3: 前二項 → 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-144-6/par-3: 前二項 → 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

## Cited by

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

- 法人税法 第二条第一項第三十一号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31
- 法人税法 第百四十二条の二第一項第三号（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-3
- 法人税法 第百四十四条の三第一項第一号（中間申告） — 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
- 法人税法 第百四十四条の三第二項第一号（中間申告） — 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
- 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 第百四十四条の六第一項（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- 法人税法 第百四十四条の六第一項第三号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-3
- 法人税法 第百四十四条の六第一項第四号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-4
- 法人税法 第百四十四条の六第一項第五号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-5
- 法人税法 第百四十四条の六第一項第六号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-6
- 法人税法 第百四十四条の六第一項第七号（確定申告） — 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
- 法人税法 第百四十四条の六第一項第八号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-8
- 法人税法 第百四十四条の六第一項第九号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-9
- 法人税法 第百四十四条の六第一項第十号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-10
- 法人税法 第百四十四条の六第一項第十一号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-11
- 法人税法 第百四十四条の六第一項第十二号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-12
- 法人税法 第百四十四条の六第二項第二号（確定申告） — 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
- 法人税法 第百四十四条の六第二項第三号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-3
- 法人税法 第百四十四条の六第二項第四号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-4
- 法人税法 第百四十四条の六第二項第五号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-5
- 法人税法 第百四十四条の六第二項第六号（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-6
- 法人税法 第百四十四条の六第三項（確定申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-3
- 法人税法 第百四十四条の七第一項（確定申告書の提出期限の延長） — https://japanlaw.org/ja/corporation-tax-act/art-144-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-7/par-1
- 法人税法 第百四十四条の八第一項（確定申告書の提出期限の延長の特例） — https://japanlaw.org/ja/corporation-tax-act/art-144-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-8/par-1
- 法人税法 第百四十四条の十第一項（確定申告による納付） — https://japanlaw.org/ja/corporation-tax-act/art-144-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-10/par-1
- 法人税法 第百四十四条の十一第一項（所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-11/par-1
- 法人税法 第百四十四条の十二第一項（中間納付額の還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-1
- 法人税法 第百四十四条の十三第六項（欠損金の繰戻しによる還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-6
- 法人税法 第百四十四条の十三第七項（欠損金の繰戻しによる還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-7 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-7
- 法人税法 第百四十四条の十三第八項（欠損金の繰戻しによる還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-8 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-8
- 法人税法 第百四十四条の十三第九項（欠損金の繰戻しによる還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9
- 法人税法 第百四十四条の十三第十項（欠損金の繰戻しによる還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-10 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-10
- 法人税法 第百四十四条の十三第十一項（欠損金の繰戻しによる還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- 法人税法 第百四十五条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-145/par-1 · https://japanlaw.org/l/340AC0000000034/art-145/par-1
- 法人税法 第百四十五条第一項第一号 — https://japanlaw.org/ja/corporation-tax-act/art-145/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-145/par-1/item-1
- 法人税法 第百四十五条第一項第二号 — https://japanlaw.org/ja/corporation-tax-act/art-145/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-145/par-1/item-2
- 法人税法 第百四十六条第二項 — https://japanlaw.org/ja/corporation-tax-act/art-146/par-2 · https://japanlaw.org/l/340AC0000000034/art-146/par-2
- 法人税法 第百四十七条の三第一項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-1
- 法人税法 第百四十七条の四第一項（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-1 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-1
- 法人税法 第百四十七条の四第二項（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-147-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-2
- 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
- 法人税法 第百五十九条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000034/art-159/par-1
- 法人税法 第百五十九条第三項 — https://japanlaw.org/ja/corporation-tax-act/art-159/par-3 · https://japanlaw.org/l/340AC0000000034/art-159/par-3
- 法人税法 第百六十条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-160/par-1 · https://japanlaw.org/l/340AC0000000034/art-160/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
- 租税特別措置法 第四十二条の四第二十四項第五号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-24/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-5
- 租税特別措置法 第五十九条の三第七項 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-7
- 租税特別措置法 第六十二条第七項第四号 — https://japanlaw.org/ja/special-taxation-measures-act/art-62/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-4
- 租税特別措置法 第六十六条の四第六項（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- 租税特別措置法 第六十六条の四の三第四項（外国法人の内部取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- 租税特別措置法 第六十七条の十六第四項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-4

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## 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-20261008T111236-058, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-059, 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