# 法人税法 / Corporation Tax Act — 第五十五条 (Article 55)

- 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: 第五十五条 (Article 55) — address `art-55`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-55
- 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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### 第五十五条
<sup>art-55 · https://japanlaw.org/ja/corporation-tax-act/art-55 · https://japanlaw.org/l/340AC0000000034/art-55</sup>

        **第一項**  内国法人が、その所得の金額若しくは欠損金額又は法人税の額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装すること（以下この条において「隠蔽仮装行為」という。）によりその法人税の負担を減少させ、又は減少させようとする場合には、当該隠蔽仮装行為に要する費用の額又は当該隠蔽仮装行為により生ずる損失の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-1</sup>
        In the case where a domestic corporation reduces or attempts to reduce the burden of corporation tax by concealing or falsifying the whole or a part of the facts that are to be used as the basis of the calculation of the amount of its income, net operating loss, or corporation tax (hereinafter referred to as "acts of concealing or falsifying" in this Article), the amount of expenses required for the acts of concealing or falsifying or the net operating loss arising from the acts of concealing or falsifying is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第二項**  前項の規定は、内国法人が隠蔽仮装行為によりその納付すべき法人税以外の租税の負担を減少させ、又は減少させようとする場合について準用する。
        <sup>art-55/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-2</sup>
        The provisions of the preceding paragraph apply mutatis mutandis to the case where a domestic corporation reduces or attempts to reduce the burden of taxes other than corporation tax that it is due to pay through any acts of concealing or falsifying.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  内国法人が、隠蔽仮装行為に基づき確定申告書（その申告に係る法人税についての調査があつたことにより当該法人税について国税通則法第二十五条（決定）の規定による決定があるべきことを予知して提出された期限後申告書を除く。以下この項において同じ。）を提出しており、又は確定申告書を提出していなかつた場合には、これらの確定申告書に係る事業年度の第二十二条第三項第一号（各事業年度の所得の金額の計算の通則）に掲げる原価の額（資産の販売又は譲渡における当該資産の取得に直接に要した額及び資産の引渡しを要する役務の提供における当該資産の取得に直接に要した額として政令で定める額を除く。）、同項第二号に掲げる費用の額及び同項第三号に掲げる損失の額（その内国法人が当該事業年度の確定申告書を提出していた場合には、これらの額のうち、その提出した当該確定申告書に記載した第七十四条第一項第一号（確定申告）に掲げる金額又は当該確定申告書に係る修正申告書（その申告に係る法人税についての調査があつたことにより当該法人税について更正があるべきことを予知した後に提出された修正申告書を除く。）に記載した同法第十九条第四項第一号（修正申告）に掲げる課税標準等の計算の基礎とされていた金額を除く。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。ただし、次に掲げる場合に該当する当該原価の額、費用の額又は損失の額については、この限りでない。
        <sup>art-55/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-3</sup>
        In the case where a domestic corporation has filed a Final Return (excluding a return filed after the due date that was filed in anticipation that a determination would be made under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes with regard to the corporation tax pertaining to the return as a result of an examination having been conducted with regard to that corporation tax; hereinafter the same applies in this paragraph) based on acts of concealing or falsifying, or has not filed a Final Return, the amount of cost listed in Article 22, paragraph (3), item (i) (General Rules for Calculation of the Amount of Income for Each Business Year) (excluding the amount directly required for the acquisition of assets in the sales or transfer of the assets and the amount specified by Cabinet Order as the amount directly required for the acquisition of assets in the provision of services that requires the delivery of the assets), the amount of expenses listed in item (ii) of that paragraph and the amount of loss listed in item (iii) of that paragraph for the business year pertaining to those Final Returns (in the case where the domestic corporation had filed a Final Return for that business year, excluding, out of those amounts, the amount that was used as the basis of the calculation of the amount listed in Article 74, paragraph (1), item (i) (Final Returns) entered in the Final Return it filed or of the tax base, etc. listed in Article 19, paragraph (4), item (i) (Amended Return) of that Act entered in an amended return pertaining to that Final Return (excluding an amended return filed after anticipating that a Reassessment would be made with regard to the corporation tax pertaining to the return as a result of an examination having been conducted with regard to that corporation tax)) are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year; provided, however, that this does not apply to the amount of cost, amount of expenses or amount of loss that falls under any of the following cases:
        <sup>machine translation, not official</sup>

          **一**  次に掲げるものにより当該原価の額、費用の額又は損失の額の基因となる取引が行われたこと及びこれらの額が明らかである場合（災害その他やむを得ない事情により、当該取引に係るイに掲げる帳簿書類の保存をすることができなかつたことをその内国法人において証明した場合を含む。）
          <sup>art-55/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-1</sup>
          where the fact that the transactions giving rise to the amount of cost, amount of expenses or amount of loss were conducted, and those amounts, are evident from the following (including the case where the domestic corporation has proved that it was unable to preserve the books and documents listed in (a) pertaining to the transactions due to a disaster or other unavoidable circumstances):
          <sup>machine translation, not official</sup>

            **イ**  その内国法人が第百二十六条第一項（青色申告法人の帳簿書類）又は第百五十条の二第一項（帳簿書類の備付け等）に規定する財務省令で定めるところにより保存する帳簿書類
            <sup>art-55/par-3/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-1/sub-1</sup>
            books and documents that the domestic corporation preserves as specified by Ministry of Finance Order as prescribed in Article 126, paragraph (1) (Books and Documents of Corporations Filing Blue Returns) or Article 150-2, paragraph (1) (Keeping of Books and Documents, etc.);
            <sup>machine translation, not official</sup>

            **ロ**  イに掲げるもののほか、その内国法人がその納税地その他の財務省令で定める場所に保存する帳簿書類その他の物件
            <sup>art-55/par-3/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-3/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-1/sub-2</sup>
            beyond what is listed in (a), books and documents and other articles that the domestic corporation preserves at its place for tax payment or any other place specified by Ministry of Finance Order;
            <sup>machine translation, not official</sup>

          **二**  前号イ又はロに掲げるものにより、当該原価の額、費用の額又は損失の額の基因となる取引の相手方が明らかである場合その他当該取引が行われたことが明らかであり、又は推測される場合（同号に掲げる場合を除く。）であつて、当該相手方に対する調査その他の方法により税務署長が、当該取引が行われ、これらの額が生じたと認める場合
          <sup>art-55/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-2</sup>
          where the counterparty to the transactions giving rise to the amount of cost, amount of expenses or amount of loss is evident, or it is otherwise evident or presumed that the transactions were conducted, from what is listed in (a) or (b) of the preceding item (excluding the case listed in that item), and the district director finds, through an examination of the counterparty or by any other means, that the transactions were conducted and those amounts arose.
          <sup>machine translation, not official</sup>

        **第四項**  内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-4 · https://japanlaw.org/l/340AC0000000034/art-55/par-4</sup>
        The following amounts that a domestic corporation pays are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税
          <sup>art-55/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-4/item-1</sup>
          in the case of national taxes, delinquent tax, additional tax for understatement, additional tax for failure to file, additional tax on non-payment, and substantial additional tax and delinquency tax under the provisions of the Stamp Tax Act (Act No. 23 of 1967); and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  地方税法の規定による延滞金（同法第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）、第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）又は第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）の規定により徴収されるものを除く。）、過少申告加算金、不申告加算金及び重加算金
          <sup>art-55/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-4/item-2</sup>
          delinquent charge, additional charge for understatement, additional charge for failure to file and substantial additional charge imposed by a local government under the provisions of the Local Tax Act (excluding a delinquent charge collected under Article 65 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Prefectural Inhabitants Tax), Article 72-45-2 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Enterprise Tax), or Article 327 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Municipal Inhabitants Tax) of the Act).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  前二号に掲げるものに準ずるものとして政令で定めるもの
          <sup>art-55/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-4/item-3</sup>
          what is specified by Cabinet Order as being equivalent to what is listed in the preceding two items.
          <sup>machine translation, not official</sup>

        **第五項**  内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5 · https://japanlaw.org/l/340AC0000000034/art-55/par-5</sup>
        The following amounts that a domestic corporation pays are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>machine translation, not official</sup>

          **一**  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はその地方公共団体が課する罰金又は科料に相当するものを含む。）並びに過料
          <sup>art-55/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-1</sup>
          fine and petty fine (including what is equivalent to a fine or petty fine due to notification procedures and what is equivalent to a fine or petty fine imposed by a foreign state or a local government thereof) and non-penal fine;
          <sup>machine translation, not official</sup>

          **二**  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-2</sup>
          surcharge and delinquent charge under the provisions of the Act on Emergency Measures for Stabilization of National Life (Act No. 121 of 1973);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金（外国若しくはその地方公共団体又は国際機関が納付を命ずるこれらに類するものを含む。）
          <sup>art-55/par-5/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-3</sup>
          surcharge and delinquent charge under the provisions of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947) (including anything similar thereto that a foreign state, a local government thereof, or an international organization orders to be paid);
          <sup>machine translation, not official</sup>

          **四**  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-4 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-4</sup>
          surcharge and delinquent charge under the provisions of Chapter VI-2 (Surcharge) of the Financial Instruments and Exchange Act; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **五**  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-5 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-5</sup>
          surcharge and delinquent charge under the provisions of the Certified Public Accountant Act (Act No. 103 of 1948).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **六**  不当景品類及び不当表示防止法（昭和三十七年法律第百三十四号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-6 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-6 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-6</sup>
          surcharge and delinquent charge under the provisions of the Act against Unjustifiable Premiums and Misleading Representations (Act No. 134 of 1962);
          <sup>machine translation, not official</sup>

          **七**  医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-7 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-7 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-7</sup>
          surcharge and delinquent charge under the provisions of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960);
          <sup>machine translation, not official</sup>

          **八**  スマートフォンにおいて利用される特定ソフトウェアに係る競争の促進に関する法律（令和六年法律第五十八号）の規定による課徴金及び延滞金
          <sup>art-55/par-5/item-8 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-5/item-8 · https://japanlaw.org/l/340AC0000000034/art-55/par-5/item-8</sup>
          surcharge and delinquent charge under the provisions of the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024).
          <sup>machine translation, not official</sup>

        **第六項**  内国法人が供与をする刑法（明治四十年法律第四十五号）第百九十八条（贈賄）に規定する賄賂又は不正競争防止法（平成五年法律第四十七号）第十八条第一項（外国公務員等に対する不正の利益の供与等の禁止）に規定する金銭その他の利益に当たるべき金銭の額及び金銭以外の資産の価額並びに経済的な利益の額の合計額に相当する費用又は損失の額（その供与に要する費用の額又はその供与により生ずる損失の額を含む。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-55/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-55/par-6 · https://japanlaw.org/l/340AC0000000034/art-55/par-6</sup>
        The amount of a bribe as prescribed in Article 198 (Bribe) of the Penal Code (Act No. 45 of 1907), monies or other profits as prescribed in Article 18, paragraph (1) (Prohibition of Provision of Illicit Profit, etc. to Foreign Public Officials, etc.) of the Unfair Competition Prevention Act (Act No.47 of 1993), and the value of assets other than monies which is provided by a domestic corporation, and the amount of expenses equivalent to the total of the economic benefits or the net operating loss (including the amount of expenses required for the provision thereof or the net operating loss on the provision thereof),is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-55/par-1: この条 → 法人税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/corporation-tax-act/art-55 · https://japanlaw.org/l/340AC0000000034/art-55
- art-55/par-2: 前項 → 法人税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-1
- art-55/par-3: 第二十二条第三項第一号 → 法人税法 第二十二条第三項第一号 (Article 22, paragraph (3), item (i)), art-22/par-3/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-22/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-1
- art-55/par-3: 同項第三号 → 法人税法 第二十二条第三項第三号 (Article 22, paragraph (3), item (iii)), art-22/par-3/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-22/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-3
- art-55/par-3: 同法第十九条第四項第一号 → 国税通則法 第十九条第四項第一号 (Article 19, paragraph (4), item (i)), art-19/par-4/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-4/item-1
- art-55/par-3: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-55/par-3: 第七十四条第一項第一号 → 法人税法 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-1
- art-55/par-3: 同項第二号 → 法人税法 第二十二条第三項第二号 (Article 22, paragraph (3), item (ii)), art-22/par-3/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-22/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-2
- art-55/par-3: この項 → 法人税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-3
- art-55/par-3/item-1/sub-1: 第百二十六条第一項 → 法人税法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1
- art-55/par-3/item-1/sub-1: 第百五十条の二第一項 → 法人税法 第百五十条の二第一項 (Article 150-2, paragraph (1)), art-150-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1
- art-55/par-3/item-2: 前号 → 法人税法 第五十五条第三項第一号 (Article 55, paragraph (3), item (i)), art-55/par-3/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-1
- art-55/par-4/item-2: 同法第六十五条 → e-Gov law 325AC0000000226, 第六十五条 (Article 65), art-65 — not held in this collection
- art-55/par-4/item-2: 第七十二条の四十五の二 → e-Gov law 325AC0000000226, 第七十二条の四十五の二 (Article 72-45-2), art-72-45-2 — not held in this collection
- art-55/par-4/item-2: 第三百二十七条 → e-Gov law 325AC0000000226, 第三百二十七条 (Article 327), art-327 — not held in this collection
- art-55/par-4/item-3: 前二号 → 法人税法 第五十五条第四項第二号 (Article 55, paragraph (4), item (ii)), art-55/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-4/item-2
- art-55/par-4/item-3: 前二号 → 法人税法 第五十五条第四項第一号 (Article 55, paragraph (4), item (i)), art-55/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-4/item-1
- art-55/par-6: 不正競争防止法（平成五年法律第四十七号）第十八条第一項 → e-Gov law 405AC0000000047, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection
- art-55/par-6: 刑法（明治四十年法律第四十五号）第百九十八条 → 刑法 第百九十八条 (Article 198), art-198 — https://japanlaw.org/ja/penal-code/art-198 · https://japanlaw.org/l/140AC0000000045/art-198

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 法人税法 第二十六条第一項第二号（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-26/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-2
- 法人税法 第二十六条第五項（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/art-26/par-5
- 法人税法 第五十五条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-1
- 法人税法 第五十五条第二項 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-2
- 法人税法 第五十五条第三項 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-3
- 法人税法 第五十五条第三項第二号 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-2
- 法人税法 第五十五条第四項第三号 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-4/item-3
- 法人税法 第七十二条第三項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/corporation-tax-act/art-72/par-3 · https://japanlaw.org/l/340AC0000000034/art-72/par-3
- 法人税法 第百四十二条の二第一項第二号（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-2
- 法人税法 第百四十二条の二第三項（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-3
- 法人税法 附則第十一条第一項（不正行為等に係る費用等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5041-4/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-11/par-1
- 租税特別措置法 第九十条の十二の二第七項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-7

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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-20261008T111236-016, 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