# 法人税法 / Corporation Tax Act — 第百五十条 (Article 150) - 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: 第百五十条 (Article 150)（公益法人等又は人格のない社団等の収益事業の開始等の届出） — address `art-150` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-150 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-150 - 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. --- ### 第百五十条（公益法人等又は人格のない社団等の収益事業の開始等の届出） — Notification of Commencement, etc. of Profit-Making Business by Public Interest Corporations, etc. or Associations or Foundations without Juridical Personality caption: machine translation, not official art-150 · https://japanlaw.org/ja/corporation-tax-act/art-150 · https://japanlaw.org/l/340AC0000000034/art-150 **第一項** 内国法人である公益法人等又は人格のない社団等は、新たに収益事業を開始した場合には、その開始した日以後二月以内に、次に掲げる事項を記載した届出書にその開始した時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。 art-150/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1 If a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation has newly commenced a profit-making business, it must, within two months on or after the day on which it commenced the business, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time of the commencement and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment. machine translation, not official **一** その納税地 art-150/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-1 the place for tax payment; machine translation, not official **二** その事業の目的 art-150/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-2 the purpose of its business; machine translation, not official **三** その収益事業の種類 art-150/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-3 the type of the profit-making business; machine translation, not official **四** その収益事業を開始した日 art-150/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-4 the date on which it commenced the profit-making business. machine translation, not official **第二項** 公共法人が収益事業を行う公益法人等に該当することとなつた場合には、その該当することとなつた日以後二月以内に、次に掲げる事項を記載した届出書にその該当することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。 art-150/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-2 If a public service corporation has come to fall under the category of a public interest corporation, etc. conducting a profit-making business, it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment. machine translation, not official **一** その納税地 art-150/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-1 the place for tax payment; machine translation, not official **二** その事業の目的 art-150/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-2 the purpose of its business; machine translation, not official **三** その収益事業の種類 art-150/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-3 the type of the profit-making business; machine translation, not official **四** その該当することとなつた日 art-150/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-4 the date on which it came to fall under that category. machine translation, not official **第三項** 公共法人又は収益事業を行つていない公益法人等が普通法人又は協同組合等に該当することとなつた場合には、その該当することとなつた日以後二月以内に、次に掲げる事項を記載した届出書にその該当することとなつた時における貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。 art-150/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-3 If a public service corporation, or a public interest corporation, etc. not conducting a profit-making business, has come to fall under the category of an ordinary corporation or a cooperative, etc., it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment. machine translation, not official **一** その納税地 art-150/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-3/item-1 the place for tax payment; machine translation, not official **二** その事業の目的 art-150/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-3/item-2 the purpose of its business; machine translation, not official **三** その該当することとなつた日 art-150/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-3/item-3 the date on which it came to fall under that category. machine translation, not official **第四項** 外国法人（人格のない社団等に限る。以下この項及び次項において同じ。）は、第百四十一条各号（課税標準）に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得のうち収益事業から生ずるもの（以下この項及び次項において「特定国内源泉所得」という。）を有することとなつた場合には、その有することとなつた日以後二月以内に、第一項各号に掲げる事項に準ずる事項を記載した届出書にその有することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。ただし、外国法人の特定国内源泉所得に係る所得の金額の全部につき租税条約等の規定（第百四十九条第一項ただし書（外国普通法人となつた旨の届出）に規定する租税条約等の規定をいう。次項において同じ。）により法人税を課さないこととされる場合には、当該届出書を提出することを要しない。 art-150/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4 If a foreign corporation (limited to an association or foundation without juridical personality; hereinafter the same applies in this paragraph and the following paragraph) has come to have, out of the domestic source income specified in the items of Article 141 (Tax Base) according to the category of foreign corporation listed in those items, income arising from a profit-making business (hereinafter referred to as "specified domestic source income" in this paragraph and the following paragraph), it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment; provided, however, that it is not required to submit the report if, pursuant to the provisions of a tax treaty, etc. (meaning the provisions of a tax treaty, etc. prescribed in the proviso to Article 149, paragraph (1) (Notification of Becoming a Foreign Ordinary Corporation); the same applies in the following paragraph), corporation tax is not to be imposed on the whole of the amount of income pertaining to the specified domestic source income of the foreign corporation. machine translation, not official **第五項** 前項ただし書の規定により同項に規定する届出書の提出を要しないこととされた外国法人が租税条約等の規定により法人税を課さないこととされる特定国内源泉所得以外の特定国内源泉所得を有することとなつた場合には、その有することとなつた日以後二月以内に、第一項各号に掲げる事項に準ずる事項を記載した届出書にその有することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。 art-150/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-150/par-5 · https://japanlaw.org/l/340AC0000000034/art-150/par-5 If a foreign corporation that has been relieved of the requirement to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have specified domestic source income other than the specified domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment. machine translation, not official --- ## Cites - art-150/par-4: 次項 → 法人税法 第百五十条第五項 (Article 150, paragraph (5)), art-150/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-5 · https://japanlaw.org/l/340AC0000000034/art-150/par-5 - art-150/par-4: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141 - art-150/par-4: 第百四十九条第一項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1 - art-150/par-4: この項 → 法人税法 第百五十条第四項 (Article 150, paragraph (4)), art-150/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4 - art-150/par-4: 第一項 → 法人税法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1 - art-150/par-5: 前項 → 法人税法 第百五十条第四項 (Article 150, paragraph (4)), art-150/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4 - art-150/par-5: 第一項 → 法人税法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第百五十条第四項（公益法人等又は人格のない社団等の収益事業の開始等の届出） — https://japanlaw.org/ja/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4 - 法人税法 第百五十条第五項（公益法人等又は人格のない社団等の収益事業の開始等の届出） — https://japanlaw.org/ja/corporation-tax-act/art-150/par-5 · https://japanlaw.org/l/340AC0000000034/art-150/par-5 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第一項（通知等） — https://japanlaw.org/ja/my-number-act/art-39/par-1 · https://japanlaw.org/l/425AC0000000027/art-39/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-20261008T111236-063, 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