# 法人税法 / Corporation Tax Act — 第百四十五条の二 (Article 145-2) - 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: 第百四十五条の二 (Article 145-2) — address `art-145-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-145-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-145-2 - 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. --- ### 第百四十五条の二 art-145-2 · https://japanlaw.org/ja/corporation-tax-act/art-145-2 · https://japanlaw.org/l/340AC0000000034/art-145-2 **第一項** この節において「国際最低課税残余額」とは、特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項において同じ。）に属する恒久的施設等（同条第六号に規定する恒久的施設等をいい、その所在地国（同条第七号に規定する所在地国をいう。以下この条において同じ。）が我が国であるものに限る。以下この項において同じ。）を有する構成会社等（第八十二条第十三号に規定する構成会社等をいう。以下この項において同じ。）である外国法人の各対象会計年度に係る当該特定多国籍企業グループ等の第八十二条の十一第二項（国際最低課税残余額）に規定する国内グループ国際最低課税残余額に、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この項において同じ。）の同条第一項に規定する従業員等の数の合計数のうちに当該外国法人の恒久的施設等の同項に規定する従業員等の数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該構成会社等の有形資産の額の合計額のうちに当該外国法人の恒久的施設等の有形資産の額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。 art-145-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1 The term "international minimum tax residual amount" as used in this Section means the amount calculated by multiplying the domestic group international minimum tax residual amount prescribed in Article 82-11, paragraph (2) (International Minimum Tax Residual Amount) of a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) (Definitions); hereinafter the same applies in this paragraph) for each covered fiscal year of a foreign corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii); hereinafter the same applies in this paragraph) having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in item (vi) of that Article, limited to one whose country of location (meaning the country of location prescribed in item (vii) of that Article; hereinafter the same applies in this Article) is Japan; hereinafter the same applies in this paragraph) belonging to the specified multinational enterprise group, etc., by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the number of employees, etc. prescribed in Article 82-11, paragraph (1) of the permanent establishment, etc. of the foreign corporation to the total number of employees, etc. prescribed in that paragraph of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan; hereinafter the same applies in this paragraph), and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the amount of tangible assets of the permanent establishment, etc. of the foreign corporation to the total amount of tangible assets of the constituent entities. machine translation, not official **第二項** 我が国を所在地国とする第八十二条第五号に規定する導管会社等がある場合における国際最低課税残余額の計算その他前項の計算に関し必要な事項は、政令で定める。 art-145-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-2 The calculation of the international minimum tax residual amount in the case where there is a flow-through entity prescribed in Article 82, item (v) whose country of location is Japan, and other necessary matters concerning the calculation set forth in the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-145-2/par-1: 第八十二条第十三号 → 法人税法 第八十二条第一項第十三号 (Article 82, paragraph (1), item (xiii)), art-82/par-1/item-13 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13 - art-145-2/par-1: この項 → 法人税法 第百四十五条の二第一項 (Article 145-2, paragraph (1)), art-145-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1 - art-145-2/par-1: 同条第一項 → 法人税法 第八十二条の十一第一項 (Article 82-11, paragraph (1)), art-82-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1 - art-145-2/par-1: 第八十二条第四号 → 法人税法 第八十二条第一項第四号 (Article 82, paragraph (1), item (iv)), art-82/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-4 - art-145-2/par-1: この条 → 法人税法 第百四十五条の二 (Article 145-2), art-145-2 — https://japanlaw.org/ja/corporation-tax-act/art-145-2 · https://japanlaw.org/l/340AC0000000034/art-145-2 - art-145-2/par-1: 同条第七号 → 法人税法 第八十二条第一項第七号 (Article 82, paragraph (1), item (vii)), art-82/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7 - art-145-2/par-1: 同条第六号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - art-145-2/par-1: 第八十二条の十一第二項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2 - art-145-2/par-2: 第八十二条第五号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5 - art-145-2/par-2: 前項 → 法人税法 第百四十五条の二第一項 (Article 145-2, paragraph (1)), art-145-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第八条の二第一項（外国法人の国際最低課税残余額の課税） — https://japanlaw.org/ja/corporation-tax-act/art-8-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-2/par-1 - 法人税法 第百四十五条の二第一項 — https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1 - 法人税法 第百四十五条の二第二項 — https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-145-2/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-20261008T111236-060, 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