# 法人税法 / Corporation Tax Act — 第五条 (Article 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: 第五条 (Article 5)（内国法人の課税所得の範囲） — address `art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-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. --- ### 第五条（内国法人の課税所得の範囲） — Scope of a Domestic Corporation's Taxable Income caption: machine translation, not official art-5 · https://japanlaw.org/ja/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 **第一項** 内国法人に対しては、各事業年度の所得について、各事業年度の所得に対する法人税を課する。 art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-5/par-1 A domestic corporation has corporation tax imposed on income for each business year with respect to its income for each business year. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 第六条第一項（内国公益法人等の非収益事業所得等の非課税） — https://japanlaw.org/ja/corporation-tax-act/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-6/par-1 - 法人税法 第六条の二第一項（内国法人の国際最低課税額の課税） — https://japanlaw.org/ja/corporation-tax-act/art-6-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-2/par-1 - 法人税法 第六条の三第一項（内国法人の国際最低課税残余額の課税） — https://japanlaw.org/ja/corporation-tax-act/art-6-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-3/par-1 - 法人税法 第六条の四第一項（内国法人の国内最低課税額の課税） — https://japanlaw.org/ja/corporation-tax-act/art-6-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-4/par-1 - 法人税法 第七条第一項（退職年金業務等を行う内国法人の退職年金等積立金の課税） — https://japanlaw.org/ja/corporation-tax-act/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-7/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-20261008T111236-004, 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