# 法人税法 / Corporation Tax Act — 第八条の三 (Article 8-3)

- 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: 第八条の三 (Article 8-3)（外国法人の国内最低課税額の課税） — address `art-8-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-8-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-8-3
- 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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### 第八条の三（外国法人の国内最低課税額の課税） — Taxation on the Domestic Minimum Tax Amount of Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-8-3 · https://japanlaw.org/ja/corporation-tax-act/art-8-3 · https://japanlaw.org/l/340AC0000000034/art-8-3</sup>

    **第一項**  特定多国籍企業グループ等に属する恒久的施設等を有する構成会社等である外国法人又は特定多国籍企業グループ等に係る恒久的施設等を有する第八十二条第十五号（定義）に規定する共同支配会社等である外国法人に対しては、第八条第一項（外国法人の課税所得の範囲）及び前条の規定により課する法人税のほか、各対象会計年度の第百四十五条の六第一項（国内最低課税額）に規定する国内最低課税額について、各対象会計年度の国内最低課税額に対する法人税を課する。
    <sup>art-8-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-8-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-3/par-1</sup>
    A foreign corporation that is a constituent entity having a permanent establishment, etc. belonging to a specified multinational enterprise group, etc. or a foreign corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) having a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding Article, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year.
    <sup>machine translation, not official</sup>

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## Cites
- art-8-3/par-1: 第八条第一項 → 法人税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1
- art-8-3/par-1: 第八十二条第十五号 → 法人税法 第八十二条第一項第十五号 (Article 82, paragraph (1), item (xv)), art-82/par-1/item-15 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15
- art-8-3/par-1: 前条 → 法人税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/ja/corporation-tax-act/art-8-2 · https://japanlaw.org/l/340AC0000000034/art-8-2
- art-8-3/par-1: 第百四十五条の六第一項 → 法人税法 第百四十五条の六第一項 (Article 145-6, paragraph (1)), art-145-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1

## Cited by

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

- 法人税法 第八条の二第一項（外国法人の国際最低課税残余額の課税） — https://japanlaw.org/ja/corporation-tax-act/art-8-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-2/par-1
- 法人税法 第九条第一項（退職年金業務等を行う外国法人の退職年金等積立金の課税） — https://japanlaw.org/ja/corporation-tax-act/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-9/par-1

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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-20261008T111236-005, 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