# 法人税法 / Corporation Tax Act — 第百四十五条の五 (Article 145-5) - 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: 第百四十五条の五 (Article 145-5) — address `art-145-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-145-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-145-5 - 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. --- ### 第百四十五条の五 art-145-5 · https://japanlaw.org/ja/corporation-tax-act/art-145-5 · https://japanlaw.org/l/340AC0000000034/art-145-5 **第一項** 前編第二章第三節第四款（申告及び納付等）（第八十二条の十五（電子情報処理組織による申告）及び第八十二条の十六（電子情報処理組織による申告が困難である場合の特例）を除く。）の規定は、外国法人の各対象会計年度の国際最低課税残余額に対する法人税についての申告、納付及び国税通則法第二十三条第一項（更正の請求）の規定による更正の請求について準用する。この場合において、第八十二条の十四第一項第一号（国際最低課税残余額に係る確定申告）中「内国法人に係る課税標準国際最低課税残余額」とあるのは「外国法人に係る課税標準国際最低課税残余額」と、同項第二号中「内国法人に係る課税標準国際最低課税残余額」とあるのは「外国法人に係る課税標準国際最低課税残余額」と、「前条」とあるのは「第百四十五条の四（税額の計算）」と読み替えるものとする。 art-145-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-145-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-5/par-1 The provisions of Part II, Chapter II, Section 3, Subsection 4 (Filing of Returns, Payment, etc.) (excluding Article 82-15 (Filing of Returns via Electronic Data Processing System) and Article 82-16 (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)) apply mutatis mutandis to the filing of returns, payment and requests for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to corporation tax on the international minimum tax residual amount for each covered fiscal year of a foreign corporation. In this case, the phrase "tax base international minimum tax residual amount pertaining to a domestic corporation" in Article 82-14, paragraph (1), item (i) (Final Returns Pertaining to the International Minimum Tax Residual Amount) is deemed to be replaced with "tax base international minimum tax residual amount pertaining to a foreign corporation"; the phrase "tax base international minimum tax residual amount pertaining to a domestic corporation" in item (ii) of that paragraph is deemed to be replaced with "tax base international minimum tax residual amount pertaining to a foreign corporation"; and the phrase "the preceding Article" is deemed to be replaced with "Article 145-4 (Calculation of Tax Amount)". machine translation, not official --- ## Cites - art-145-5/par-1: 同項第二号 → 法人税法 第八十二条の十四第一項第二号 (Article 82-14, paragraph (1), item (ii)), art-82-14/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-2 - art-145-5/par-1: 第百四十五条の四 → 法人税法 第百四十五条の四 (Article 145-4), art-145-4 — https://japanlaw.org/ja/corporation-tax-act/art-145-4 · https://japanlaw.org/l/340AC0000000034/art-145-4 - art-145-5/par-1: 前条 → 法人税法 第八十二条の十三 (Article 82-13), art-82-13 — https://japanlaw.org/ja/corporation-tax-act/art-82-13 · https://japanlaw.org/l/340AC0000000034/art-82-13 - art-145-5/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - art-145-5/par-1: 第八十二条の十五 → 法人税法 第八十二条の十五 (Article 82-15), art-82-15 — https://japanlaw.org/ja/corporation-tax-act/art-82-15 · https://japanlaw.org/l/340AC0000000034/art-82-15 - art-145-5/par-1: 第八十二条の十六 → 法人税法 第八十二条の十六 (Article 82-16), art-82-16 — https://japanlaw.org/ja/corporation-tax-act/art-82-16 · https://japanlaw.org/l/340AC0000000034/art-82-16 - art-145-5/par-1: 第八十二条の十四第一項第一号 → 法人税法 第八十二条の十四第一項第一号 (Article 82-14, paragraph (1), item (i)), art-82-14/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-1 ## Cited by 4 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の三（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31-3 - 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 --- ## 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-20261008T111236-061, 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