# 法人税法 / Corporation Tax Act — 第七十一条 (Article 71)

- 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: 第七十一条 (Article 71)（中間申告） — address `art-71`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-71
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-71
- 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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### 第七十一条（中間申告） — (Interim Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-71 · https://japanlaw.org/ja/corporation-tax-act/art-71 · https://japanlaw.org/l/340AC0000000034/art-71</sup>

      **第一項**  内国法人である普通法人（清算中のものにあつては、通算子法人に限る。次条及び第七十二条第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）は、その事業年度（新たに設立された内国法人である普通法人のうち適格合併（被合併法人の全てが収益事業を行つていない公益法人等であるものを除く。次項及び第三項において同じ。）により設立されたもの以外のものの設立後最初の事業年度、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に該当することとなつた場合のその該当することとなつた日の属する事業年度及び当該普通法人が通算子法人である場合において第六十四条の九第一項（通算承認）の規定による承認の効力が生じた日が同日の属する当該普通法人に係る通算親法人の事業年度（以下この項において「通算親法人事業年度」という。）開始の日以後六月を経過した日以後であるときのその効力が生じた日の属する事業年度を除く。第七十二条第一項において同じ。）が六月を超える場合（当該普通法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度が六月を超え、かつ、当該通算親法人事業年度開始の日以後六月を経過した日において当該通算親法人との間に通算完全支配関係がある場合）には、当該事業年度（当該普通法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度）開始の日以後六月を経過した日（以下この条において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該普通法人と通算親法人である協同組合等との間に通算完全支配関係がある場合は、当該申告書を提出することを要しない。
      <sup>art-71/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1</sup>
      In the case where a business year of an ordinary corporation which is a domestic corporation (in the case of an ordinary corporation in liquidation, limited to a group tax sharing subsidiary corporation; the same applies in the following Article and Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) (such business year excludes the first business year after the establishment of a newly established ordinary corporation, which is a domestic corporation, other than that which was established as a result of a qualified merger (excluding a merger in which acquired corporations are all public interest corporations, etc. that are not engaged in any profit-making business; the same applies in the following paragraph and paragraph (3)), the business year that contains the day on which a public service corporation or a public interest corporation, etc. that is not engaged in any profit-making business came to fall under the category of an ordinary corporation, and, in the case where the ordinary corporation is a group tax sharing subsidiary corporation, when the day on which the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) became effective is on or after the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation pertaining to the ordinary corporation that contains that day (hereinafter referred to as the "business year of the group tax sharing parent corporation" in this paragraph), the business year that contains the day on which the approval became effective; the same applies in Article 72, paragraph (1)) exceeds six months (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, in the case where the business year of the group tax sharing parent corporation that contains the first day of the business year exceeds six months and the ordinary corporation has a group tax sharing full controlling interest with the group tax sharing parent corporation on the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation), the ordinary corporation must file a return containing the following matters to the district director, within two months after the day on which six months have elapsed from the first day of the business year (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, the business year of the group tax sharing parent corporation that contains the first day of the business year) (hereinafter referred to as the "day on which six months have elapsed" in this Article); provided, however, that the filing of the return is not required when the amount listed in item (i) is 100,000 yen or less or there is no such amount, or when the ordinary corporation has a group tax sharing full controlling interest with a cooperative, etc. that is a group tax sharing parent corporation:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第七十四条第一項第二号（確定申告）に掲げる金額（第六十九条第十九項（外国税額の控除）の規定により加算された金額がある場合には、当該金額を控除した金額）をいう。次項第一号及び第五項において同じ。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに当該事業年度開始の日から当該前日までの期間（次項第一号及び第三項において「中間期間」という。）の月数を乗じて計算した金額
        <sup>art-71/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1</sup>
        the amount obtained by dividing the corporation tax for the previous business year (meaning the amount listed in Article 74, paragraph (1), item (ii) (Final Returns) that is to be entered in a Final Return (in the case where there is any amount added pursuant to the provisions of Article 69, paragraph (19) (Foreign Tax Credit), the amount after deducting that amount); the same applies in item (i) of the following paragraph and paragraph (5)) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the period from the first day of the business year to that preceding day (referred to as the "interim period" in item (i) of the following paragraph and paragraph (3)); and
        <sup>machine translation, not official</sup>

        **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
        <sup>art-71/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-2</sup>
        the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ordinance of the Ministry of Finance.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項の場合において、同項の普通法人が次の各号に掲げる期間内に行われた適格合併（法人を設立するものを除く。以下この項において同じ。）に係る合併法人であるときは、その普通法人が提出すべき当該事業年度の中間申告書については、前項第一号に掲げる金額は、同号の規定にかかわらず、同号の規定により計算した金額に相当する金額に当該各号に定める金額を加算した金額とする。
      <sup>art-71/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2</sup>
      In the case referred to in the preceding paragraph, when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (excluding a merger aiming to establish a corporation; hereinafter the same applies in this paragraph) effected within the period listed in the following items, the amount listed in item (i) of the preceding paragraph that is to be entered in an interim return for the business year, which the ordinary corporation is to file, is to be the amount obtained by adding the amount specified in the following items to the amount calculated pursuant to the provisions of item (i) of the preceding paragraph, notwithstanding the provisions of the item:
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の前事業年度　当該普通法人の当該事業年度開始の日の一年前の日以後に終了した当該適格合併に係る被合併法人の各事業年度（その月数が六月に満たないものを除く。）の法人税額（第六十九条第二十三項において準用する同条第十九項の規定により加算された金額がある場合には、当該金額を控除した金額。第五項において同じ。）で六月経過日の前日までに確定したもののうち最も新しい事業年度に係るもの（次号及び次項において「被合併法人確定法人税額」という。）をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに当該普通法人の当該前事業年度の月数のうちに占める当該前事業年度開始の日から当該適格合併の日の前日までの期間の月数の割合に中間期間の月数を乗じた数を乗じて計算した金額
        <sup>art-71/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-1</sup>
        the business year preceding the business year: The amount obtained by dividing the corporation tax (in the case where there is any amount added pursuant to the provisions of Article 69, paragraph (19) as applied mutatis mutandis pursuant to paragraph (23) of that Article, the amount after deducting that amount; the same applies in paragraph (5)) for each of the business years (excluding a business year of less than six months) of an acquired corporation in the qualified merger that ended on or after the day one year prior to the first day of the ordinary corporation's business year, which has become determined by the day preceding the day on which six months have elapsed and which pertains to the most recent business year (referred to as the "amount of determined corporation tax of the acquired corporation" in the following item and the following paragraph), by the number of months of the acquired corporation's business year that was used as the basis of the calculation, and then multiplying the result by the number obtained by multiplying the number of months of the interim period by the ratio of the number of months of the period from the first day of the previous business year to the day preceding the date of the qualified merger to the number of months of the ordinary corporation's previous business year; and
        <sup>machine translation, not official</sup>

        **二**  当該事業年度開始の日から六月経過日の前日までの期間　当該適格合併に係る被合併法人の被合併法人確定法人税額をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに当該適格合併の日から六月経過日の前日までの期間の月数を乗じて計算した金額
        <sup>art-71/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-2</sup>
        the period from the first day of the business year to the day preceding the day on which six months have elapsed: The amount obtained by dividing the amount of determined corporation tax of the acquired corporation for the acquired corporation in the qualified merger by the number of months of the acquired corporation's business year that was used as the basis of the calculation, and then multiplying the result by the number of months of the period from the date of the qualified merger to the day preceding the day on which six months have elapsed.
        <sup>machine translation, not official</sup>

      **第三項**  第一項の場合において、同項の普通法人が適格合併（法人を設立するものに限る。）に係る合併法人であるときは、その普通法人が提出すべきその設立後最初の事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、当該適格合併に係る各被合併法人の被合併法人確定法人税額をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに中間期間の月数を乗じて計算した金額の合計額とする。
      <sup>art-71/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3</sup>
      In the case referred to in paragraph (1), when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (limited to a merger aiming to establish a corporation), the amount listed in item (i) of the paragraph that is to be entered in an interim return for the first business year after the establishment, which the ordinary corporation is to file, is the sum of the amounts obtained by dividing the amount of determined corporation tax of the acquired corporation for each acquired corporation in the qualified merger by the number of months of the acquired corporation's business year that was used as the basis of the calculation, and then multiplying the results by the number of months of the interim period, notwithstanding the provisions of the item.
      <sup>machine translation, not official</sup>

      **第四項**  前三項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
      <sup>art-71/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-4 · https://japanlaw.org/l/340AC0000000034/art-71/par-4</sup>
      The number of months set forth in the preceding three paragraphs is calculated in accordance with the calendar and a division of less than one month is counted as one month.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第五項**  第一項第一号に規定する前事業年度の第七十四条第一項の規定による申告書の提出期限が第七十五条の二第一項（確定申告書の提出期限の延長の特例）の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に法人税額が確定したときは、六月経過日の前日までに当該法人税額が確定したものとみなして、前各項の規定を適用する。
      <sup>art-71/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-71/par-5 · https://japanlaw.org/l/340AC0000000034/art-71/par-5</sup>
      In the case where the due date for filing a return under Article 74, paragraph (1) for the previous business year prescribed in paragraph (1), item (i) has been extended by four months pursuant to the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return), and the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the due date for filing the return, when the amount of corporation tax has become determined during the period from the day following the due date for filing the return that would apply if the provisions of that paragraph did not apply to the day deemed to be the due date for filing the return pursuant to the provisions of that paragraph, the provisions of the preceding paragraphs apply by deeming that the amount of corporation tax became determined by the day preceding the day on which six months have elapsed.
      <sup>machine translation, not official</sup>

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## Cites
- art-71/par-1: 第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-71/par-1: 第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-71/par-1: この項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-71/par-1: この条 → 法人税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/corporation-tax-act/art-71 · https://japanlaw.org/l/340AC0000000034/art-71
- art-71/par-1: 次項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- art-71/par-1: 第三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-71/par-1: 次条 → 法人税法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/ja/corporation-tax-act/art-71-2 · https://japanlaw.org/l/340AC0000000034/art-71-2
- art-71/par-1: 第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-71/par-1/item-1: 次項第一号 → 法人税法 第七十一条第二項第一号 (Article 71, paragraph (2), item (i)), art-71/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-1
- art-71/par-1/item-1: 第三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-71/par-1/item-1: 第七十四条第一項第二号 → 法人税法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-2
- art-71/par-1/item-1: 第六十九条第十九項 → 法人税法 第六十九条第十九項 (Article 69, paragraph (19)), art-69/par-19 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-19 · https://japanlaw.org/l/340AC0000000034/art-69/par-19
- art-71/par-1/item-1: 第五項 → 法人税法 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-5 · https://japanlaw.org/l/340AC0000000034/art-71/par-5
- art-71/par-1/item-2: 前号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-71/par-2: 前項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-71/par-2: 前項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-71/par-2: この項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- art-71/par-2/item-1: 第六十九条第二十三項 → 法人税法 第六十九条第二十三項 (Article 69, paragraph (23)), art-69/par-23 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-23 · https://japanlaw.org/l/340AC0000000034/art-69/par-23
- art-71/par-2/item-1: 次項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-71/par-2/item-1: 同条第十九項 → 法人税法 第六十九条第十九項 (Article 69, paragraph (19)), art-69/par-19 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-19 · https://japanlaw.org/l/340AC0000000034/art-69/par-19
- art-71/par-2/item-1: 第五項 → 法人税法 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-5 · https://japanlaw.org/l/340AC0000000034/art-71/par-5
- art-71/par-2/item-1: 次号 → 法人税法 第七十一条第二項第二号 (Article 71, paragraph (2), item (ii)), art-71/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-2
- art-71/par-3: 同項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-71/par-3: 第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-71/par-4: 前三項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-71/par-4: 前三項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- art-71/par-4: 前三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-71/par-5: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-71/par-5: 前各項 → 法人税法 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-4 · https://japanlaw.org/l/340AC0000000034/art-71/par-4
- art-71/par-5: 第一項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-71/par-5: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2
- art-71/par-5: 前各項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-71/par-5: 前各項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- art-71/par-5: 前各項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-71/par-5: 第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1

## Cited by

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

- 法人税法 第二条第一項第三十号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-30
- 法人税法 第七十一条第一項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- 法人税法 第七十一条第一項第一号（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- 法人税法 第七十一条第一項第二号（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-2
- 法人税法 第七十一条第二項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- 法人税法 第七十一条第二項第一号（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-1
- 法人税法 第七十一条第三項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- 法人税法 第七十一条第四項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-4 · https://japanlaw.org/l/340AC0000000034/art-71/par-4
- 法人税法 第七十一条第五項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-5 · https://japanlaw.org/l/340AC0000000034/art-71/par-5
- 法人税法 第七十一条の二第一項（中間申告書の提出を要しない場合） — https://japanlaw.org/ja/corporation-tax-act/art-71-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-71-2/par-1
- 法人税法 第七十二条第一項（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-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- 法人税法 第七十二条第五項第一号（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-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-1
- 法人税法 第七十二条第五項第二号（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-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-2
- 法人税法 第七十二条第五項第四号イ（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-5/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-4/sub-1
- 法人税法 第七十二条の二第一項（通算法人の災害等による中間申告書の提出期限の延長） — https://japanlaw.org/ja/corporation-tax-act/art-72-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-72-2/par-1
- 法人税法 第七十三条第一項（中間申告書の提出がない場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-73/par-1 · https://japanlaw.org/l/340AC0000000034/art-73/par-1
- 法人税法 第七十五条の四第一項（電子情報処理組織による申告） — https://japanlaw.org/ja/corporation-tax-act/art-75-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-1
- 法人税法 第七十六条第一項（中間申告による納付） — https://japanlaw.org/ja/corporation-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000034/art-76/par-1
- 法人税法 第百四十四条の三第三項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-3
- 法人税法 第百四十四条の三第四項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-4
- 法人税法 第百四十四条の三第五項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-5
- 法人税法 第百六十二条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-162/par-1 · https://japanlaw.org/l/340AC0000000034/art-162/par-1
- 法人税法 附則第二十条第一項（内国法人の中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-20/par-1
- 法人税法 附則第三十三条第一項（中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-1
- 法人税法 附則第三十三条第二項（中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/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-20261008T111236-033, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-003, 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