# 法人税法 / Corporation Tax Act — 第六十五条 (Article 65)

- 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: 第六十五条 (Article 65)（各事業年度の所得の金額の計算の細目） — address `art-65`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-65
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-65
- 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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### 第六十五条（各事業年度の所得の金額の計算の細目） — (Details of Calculation of the Amount of Income for Each Business Year)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-65 · https://japanlaw.org/ja/corporation-tax-act/art-65 · https://japanlaw.org/l/340AC0000000034/art-65</sup>

      **第一項**  第二款から前款まで（所得の金額の計算）に定めるもののほか、各事業年度の所得の金額の計算に関し必要な事項は、政令で定める。
      <sup>art-65/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-65/par-1 · https://japanlaw.org/l/340AC0000000034/art-65/par-1</sup>
      Beyond what is provided for in Subsection 2 to the preceding Subsection (Calculation of the Amount of Income), the necessary matters concerning the calculation of the amount of income for each business year are specified by Cabinet Order
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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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
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08