# 法人税法 / Corporation Tax Act — 第百五十一条 (Article 151)
- 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: 第百五十一条 (Article 151)（通算法人の電子情報処理組織による申告） — address `art-151`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-151
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-151
- 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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### 第百五十一条（通算法人の電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System by Group Tax Sharing Corporations
caption: machine translation, not official
art-151 · https://japanlaw.org/ja/corporation-tax-act/art-151 · https://japanlaw.org/l/340AC0000000034/art-151
**第一項** 通算親法人が、他の通算法人の第七十五条の四第一項（電子情報処理組織による申告）に規定する法人税の申告に関する事項の処理として、同項に規定する申告書記載事項又は添付書類記載事項を、財務省令で定めるところにより、同項に規定する方法により提供した場合には、当該他の通算法人は、当該申告書記載事項又は添付書類記載事項を同項に定めるところにより提供したものとみなす。
art-151/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000034/art-151/par-1
If a group tax sharing parent corporation, in processing the matters concerning the filing of a corporation tax return prescribed in Article 75-4, paragraph (1) (Filing of Returns via Electronic Data Processing System) for another group tax sharing corporation, has provided the return entry matters or attached document entry matters prescribed in that paragraph by the method prescribed in that paragraph, as specified by Ministry of Finance Order, that other group tax sharing corporation is deemed to have provided those return entry matters or attached document entry matters as prescribed in that paragraph.
machine translation, not official
**第二項** 前項の場合において、同項の通算親法人が同項に規定する事項の処理に際し財務省令で定めるところにより当該通算親法人の名称を明らかにする措置を講じたときは、同項の他の通算法人は、同項の法人税の申告について第七十五条の四第五項に規定する措置を講じたものとみなす。
art-151/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-151/par-2 · https://japanlaw.org/l/340AC0000000034/art-151/par-2
In the case referred to in the preceding paragraph, if the group tax sharing parent corporation referred to in that paragraph has, in processing the matters prescribed in that paragraph, taken measures to make the name of that group tax sharing parent corporation clear as specified by Ministry of Finance Order, the other group tax sharing corporation referred to in that paragraph is deemed to have taken the measures prescribed in Article 75-4, paragraph (5) with regard to the filing of the corporation tax return referred to in that paragraph.
machine translation, not official
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## Cites
- art-151/par-1: 第七十五条の四第一項 → 法人税法 第七十五条の四第一項 (Article 75-4, paragraph (1)), art-75-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-1
- art-151/par-2: 第七十五条の四第五項 → 法人税法 第七十五条の四第五項 (Article 75-4, paragraph (5)), art-75-4/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-75-4/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-5
- art-151/par-2: 前項 → 法人税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000034/art-151/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 第百五十一条第二項（通算法人の電子情報処理組織による申告） — https://japanlaw.org/ja/corporation-tax-act/art-151/par-2 · https://japanlaw.org/l/340AC0000000034/art-151/par-2
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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-20261008T111236-064, 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