# 法人税法 / Corporation Tax Act — 第八十二条 (Article 82) - 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: 第八十二条 (Article 82)（定義） — address `art-82` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-82 - 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. --- ### 第八十二条（定義） — Definitions caption: machine translation, not official art-82 · https://japanlaw.org/ja/corporation-tax-act/art-82 · https://japanlaw.org/l/340AC0000000034/art-82 **第一項** この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-82/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1 In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items: machine translation, not official **一** 連結等財務諸表　次に掲げるものをいう。 art-82/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1 consolidated financial statements, etc.: any of the following: machine translation, not official **イ** 特定財務会計基準（国際的に共通した会計処理の基準として財務省令で定めるものその他これに準ずるものとして財務省令で定めるものをいう。以下この号において同じ。）又は適格財務会計基準（最終親会社等（第十五号イに掲げる共同支配会社等を含む。）の所在地国において一般に公正妥当と認められる会計処理の基準（特定財務会計基準を除く。）をいう。以下この号において同じ。）に従つて企業集団の財産及び損益の状況を連結して記載した計算書類 art-82/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-1 financial statements consolidating and stating the status of the assets and profits and losses of a group of enterprises in accordance with specified financial accounting standards (meaning accounting standards specified by Ministry of Finance Order as internationally common accounting standards or other accounting standards specified by Ministry of Finance Order as equivalent thereto; hereinafter the same applies in this item) or qualified financial accounting standards (meaning accounting standards generally accepted as fair and appropriate in the country of location of the ultimate parent company, etc. (including a jointly controlled entity, etc. listed in item (xv), (a)) (excluding specified financial accounting standards); hereinafter the same applies in this item); machine translation, not official **ロ** イに掲げる計算書類が作成されていない企業集団につき、特定財務会計基準又は適格財務会計基準に従つてその企業集団の暦年の財産及び損益の状況を連結して記載した計算書類を作成するとしたならば作成されることとなる計算書類 art-82/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-2 financial statements that would be prepared if, for a group of enterprises for which the financial statements listed in (a) have not been prepared, financial statements consolidating and stating the status of the assets and profits and losses of the group of enterprises for a calendar year were prepared in accordance with specified financial accounting standards or qualified financial accounting standards; machine translation, not official **ハ** 特定財務会計基準又は適格財務会計基準に従つて会社等（会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下この章において同じ。）（次号イに掲げる企業集団に属するものを除く。ニにおいて同じ。）の財産及び損益の状況を記載した計算書類 art-82/par-1/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-3 financial statements stating the status of the assets and profits and losses of a company, etc. (meaning a company, partnership or any other entity equivalent thereto (including anything equivalent thereto in a foreign country); hereinafter the same applies in this Chapter) (excluding one belonging to a group of enterprises listed in (a) of the following item; the same applies in (d)) in accordance with specified financial accounting standards or qualified financial accounting standards; or machine translation, not official **ニ** ハに掲げる計算書類が作成されていない会社等につき、特定財務会計基準又は適格財務会計基準に従つて当該会社等の暦年の財産及び損益の状況を記載した計算書類を作成するとしたならば作成されることとなる計算書類 art-82/par-1/item-1/sub-4 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-4 financial statements that would be prepared if, for a company, etc. for which the financial statements listed in (c) have not been prepared, financial statements stating the status of the assets and profits and losses of the company, etc. for a calendar year were prepared in accordance with specified financial accounting standards or qualified financial accounting standards; machine translation, not official **二** 企業グループ等　次に掲げるものをいう。 art-82/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 enterprise group, etc.: any of the following: machine translation, not official **イ** 次に掲げる会社等に係る企業集団のうち、最終親会社（他の会社等の支配持分を直接又は間接に有する会社等（第十四号イに規定する政府関係会社等のうち同号イに規定する国等の資産を運用することを主たる目的とするものとして政令で定めるものを除く。）であつて、その支配持分を他の会社等が直接又は間接に有しないものをいう。この場合において、当該他の会社等が当該政令で定める政府関係会社等であるときは、当該政令で定める政府関係会社等が直接又は間接に有する支配持分はないものとみなす。）に係るもの art-82/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1 a group of enterprises pertaining to the following companies, etc., which pertains to an ultimate parent company (meaning a company, etc. that directly or indirectly holds a controlling ownership interest in another company, etc. (excluding a government-related company, etc. prescribed in item (xiv), (a) that is specified by Cabinet Order as one whose main purpose is to manage the assets of the State, etc. prescribed in item (xiv), (a)), and whose controlling ownership interest is not directly or indirectly held by another company, etc. In this case, when the other company, etc. is a government-related company, etc. specified by that Cabinet Order, the controlling ownership interest directly or indirectly held by the government-related company, etc. specified by that Cabinet Order is deemed not to exist.): machine translation, not official **（１）** 前号イに掲げる計算書類にその財産及び損益の状況が連結して記載される会社等その他の政令で定める会社等 art-82/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1/sub2-1 a company, etc. whose status of assets and profits and losses is consolidated and stated in the financial statements listed in (a) of the preceding item, or any other company, etc. specified by Cabinet Order; or machine translation, not official **（２）** 前号ロに掲げる計算書類にその財産及び損益の状況が連結して記載されることとなる会社等その他の政令で定める会社等 art-82/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1/sub2-2 a company, etc. whose status of assets and profits and losses would be consolidated and stated in the financial statements listed in (b) of the preceding item, or any other company, etc. specified by Cabinet Order; machine translation, not official **ロ** 会社等（イに掲げる企業集団に属するものを除く。）のうち、当該会社等の恒久的施設等の所在地国が当該会社等の所在地国以外の国又は地域であるもの art-82/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-2 a company, etc. (excluding one belonging to a group of enterprises listed in (a)) for which the country of location of its permanent establishment, etc. is a country or region other than the country of location of the company, etc.; machine translation, not official **三** 多国籍企業グループ等　次に掲げる企業グループ等をいう。 art-82/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3 multinational enterprise group, etc.: any of the following enterprise groups, etc.: machine translation, not official **イ** 前号イに掲げる企業グループ等に属する会社等の所在地国（当該会社等の恒久的施設等がある場合には、当該恒久的施設等の所在地国を含む。）が二以上ある場合の当該企業グループ等その他これに準ずるものとして政令で定めるもの art-82/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3/sub-1 an enterprise group, etc. listed in (a) of the preceding item in the case where there are two or more countries of location of the companies, etc. belonging to the enterprise group, etc. (in the case where a company, etc. has a permanent establishment, etc., including the country of location of the permanent establishment, etc.), or any other enterprise group, etc. specified by Cabinet Order as equivalent thereto; or machine translation, not official **ロ** 前号ロに掲げる企業グループ等 art-82/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3/sub-2 an enterprise group, etc. listed in (b) of the preceding item; machine translation, not official **四** 特定多国籍企業グループ等　多国籍企業グループ等のうち、各対象会計年度の直前の四対象会計年度のうち二以上の対象会計年度において、その総収入金額として財務省令で定める金額が七億五千万ユーロ（当該四対象会計年度のうち、対象会計年度の期間が一年でないものにあつては、その期間に応じ政令で定めるところにより計算した金額）を財務省令で定めるところにより本邦通貨表示の金額に換算した金額以上であるものその他これに準ずるものとして政令で定める多国籍企業グループ等をいう。 art-82/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-4 specified multinational enterprise group, etc.: a multinational enterprise group, etc. whose amount specified by Ministry of Finance Order as its total revenue, in two or more of the four covered fiscal years immediately preceding each covered fiscal year, is equal to or more than the amount obtained by converting 750 million euros (for any of those four covered fiscal years whose period is not one year, the amount calculated as specified by Cabinet Order in accordance with that period) into the amount in Japanese yen as specified by Ministry of Finance Order, or any other multinational enterprise group, etc. specified by Cabinet Order as equivalent thereto; machine translation, not official **五** 導管会社等　会社等に係る収入等（収入若しくは支出又は利益若しくは損失をいう。以下この号において同じ。）の全部が次に掲げるもののいずれかに該当する場合における当該会社等をいう。 art-82/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5 flow-through entity: a company, etc. in the case where the whole of the revenue, etc. (meaning revenue or expenditure, or profit or loss; hereinafter the same applies in this item) pertaining to the company, etc. falls under any of the following: machine translation, not official **イ** 会社等（その設立国（会社等の設立された国又は地域をいう。以下この号、第七号及び第十四号ハにおいて同じ。）以外の国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、対象租税を課することとされるものを除く。）に係る収入等のうち、その設立国の租税に関する法令において、当該会社等の構成員の収入等として取り扱われるもの art-82/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-1 revenue, etc. pertaining to a company, etc. (excluding one on which covered taxes are to be imposed under the laws and regulations concerning taxes of a country or region other than its country of establishment (meaning the country or region in which the company, etc. was established; hereinafter the same applies in this item, item (vii) and item (xiv), (c)) by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region) that is treated as revenue, etc. of the members of the company, etc. under the laws and regulations concerning taxes of its country of establishment; or machine translation, not official **ロ** 会社等（次に掲げる要件のいずれかを満たすものを除く。ロにおいて同じ。）に係る収入等のうち、当該会社等の構成員の所在する国又は地域の租税に関する法令において当該構成員の収入等として取り扱われることその他の政令で定める要件を満たすもの（イに掲げるものを除く。） art-82/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-2 revenue, etc. pertaining to a company, etc. (excluding one that satisfies any of the following requirements; the same applies in (b)) that satisfies the requirements specified by Cabinet Order, including being treated as revenue, etc. of the members of the company, etc. under the laws and regulations concerning taxes of the country or region where the members are located (excluding that listed in (a)): machine translation, not official **（１）** いずれかの国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、対象租税又は自国内最低課税額に係る税を課することとされること。 art-82/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-2/sub2-1 that covered taxes or tax on a domestic minimum top-up amount are to be imposed on it under the laws and regulations concerning taxes of any country or region by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region; or machine translation, not official **（２）** その設立国に事業を行う場所を有すること。 art-82/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-2/sub2-2 that it has a place of business in its country of establishment. machine translation, not official **六** 恒久的施設等　会社等の所在地国以外の国又は地域（以下この号及び次号ハにおいて「他方の国」という。）において当該会社等の事業が行われる場合における次に掲げる場所をいう。 art-82/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 permanent establishment, etc.: the following places in the case where the business of a company, etc. is carried out in a country or region other than the country of location of the company, etc. (hereinafter referred to as the "other country" in this item and item (vii), (c)): machine translation, not official **イ** 条約等（当該所在地国と当該他方の国との間の所得に対する租税に関する二重課税の回避のための国際約束又はこれに類するものをいう。イ及びロにおいて同じ。）がある場合において、当該条約等に基づいて当該他方の国における恒久的施設又はこれに相当するものとして取り扱われる事業が行われる場所（当該条約等において当該事業が行われる場所とみなされるものを含むものとし、当該条約等（当該事業から生ずる所得の範囲を定める条約等であつて、国際的に広く用いられる方法により当該所得の範囲を定めるものとして財務省令で定めるものに限る。）において当該他方の国が当該恒久的施設又はこれに相当するものを通じて行われる事業から生ずる所得に対して租税を課することとされるものに限る。） art-82/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-1 in the case where there is a treaty, etc. (meaning an international agreement for the avoidance of double taxation with respect to taxes on income between the country of location and the other country, or anything similar thereto; the same applies in (a) and (b)), a place where business is carried out that is treated as a permanent establishment in the other country or anything equivalent thereto based on the treaty, etc. (including a place deemed to be a place where the business is carried out under the treaty, etc., and limited to one where, under the treaty, etc. (limited to a treaty, etc. that specifies the scope of income arising from the business and that is specified by Ministry of Finance Order as one specifying the scope of that income by an internationally widely used method), the other country is to impose taxes on income arising from the business carried out through the permanent establishment or anything equivalent thereto); machine translation, not official **ロ** 条約等がない場合において、当該他方の国の租税に関する法令において当該他方の国において当該会社等の事業が行われる場所を通じて行われる事業から生ずる所得に対して租税を課することとされるときにおける当該事業が行われる場所（当該他方の国の租税に関する法令において当該事業が行われる場所とみなされるものを含む。） art-82/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-2 in the case where there is no treaty, etc., the place where the business is carried out, when taxes are to be imposed, under the laws and regulations concerning taxes of the other country, on income arising from business carried out through the place where the business of the company, etc. is carried out in the other country (including a place deemed to be a place where the business is carried out under the laws and regulations concerning taxes of the other country); machine translation, not official **ハ** 当該他方の国に法人の所得に対して課される租税が存在しない場合において、当該他方の国において第二条第十二号の十九（定義）中「いう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする」とあるのを「いう」と読み替えた場合における恒久的施設に相当するものに該当する当該事業が行われる場所（その読み替えられた同号ハに掲げるものに相当するものを含む。）（当該事業から生ずる所得の全部又は一部が第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得に相当する所得に該当するものに限る。） art-82/par-1/item-6/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-3 in the case where no tax imposed on the income of corporations exists in the other country, the place where the business is carried out in the other country that falls under what is equivalent to a permanent establishment in the case where, in Article 2, item (xii)-19 (Definitions), the phrase "These mean those listed as follows; provided, however, that in the case where a convention for the avoidance of double taxation or the prevention of fiscal evasion with respect to taxes on income that Japan has concluded contains provisions different from those listed as follows, with regard to a foreign corporation to which the convention applies, a permanent establishment is to be what is specified as a permanent establishment in the convention (limited to that located in Japan)" is deemed to be replaced with "These mean those listed as follows" (including what is equivalent to what is listed in (c) of that item as so read) (limited to a place where the whole or part of the income arising from the business falls under income equivalent to domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income)); or machine translation, not official **ニ** 当該他方の国において当該会社等の事業が行われる場所がイからハまでに掲げる場所に該当しない場合において、当該所在地国の租税に関する法令において当該事業が行われる場所を通じて行われる事業から生ずる所得に対して租税を課することとされないときにおける当該事業が行われる場所（当該所在地国の租税に関する法令において当該事業が行われる場所とみなされるものを含む。） art-82/par-1/item-6/sub-4 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-4 in the case where the place where the business of the company, etc. is carried out in the other country does not fall under any of the places listed in (a) through (c), the place where the business is carried out, when taxes are not to be imposed, under the laws and regulations concerning taxes of the country of location, on income arising from business carried out through that place (including a place deemed to be a place where the business is carried out under the laws and regulations concerning taxes of the country of location); machine translation, not official **七** 所在地国　次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）をいう。 art-82/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7 country of location: the country or region specified in each of the following for the category listed therein (where there are two or more such countries or regions, the country or region specified by Cabinet Order): machine translation, not official **イ** 会社等（導管会社等を除く。）　次に掲げる会社等の区分に応じそれぞれ次に定める国又は地域 art-82/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-1 a company, etc. (excluding a flow-through entity): the country or region specified in each of the following for the category of company, etc. listed therein: machine translation, not official **（１）** 国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、法人税又は法人税に相当する税を課することとされる会社等　当該国又は地域 art-82/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-1/sub2-1 a company, etc. on which corporation tax or a tax equivalent to corporation tax is to be imposed under the laws and regulations concerning taxes of a country or region by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region: that country or region; and machine translation, not official **（２）** （１）に掲げる会社等以外の会社等　当該会社等の設立国 art-82/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-1/sub2-2 a company, etc. other than a company, etc. listed in (1): the country of establishment of the company, etc.; machine translation, not official **ロ** 導管会社等（最終親会社等であるもの又は国若しくは地域の租税に関する法令において各対象会計年度の国際最低課税額に対する法人税に相当するものを課することとされるものに限る。）　その設立国 art-82/par-1/item-7/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-2 a flow-through entity (limited to one that is an ultimate parent company, etc. or one on which a tax equivalent to corporation tax on the international minimum tax amount for each covered fiscal year is to be imposed under the laws and regulations concerning taxes of a country or region): its country of establishment; and machine translation, not official **ハ** 恒久的施設等　次に掲げる場合の区分に応じそれぞれ次に定める国又は地域 art-82/par-1/item-7/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3 a permanent establishment, etc.: the country or region specified in each of the following for the category of case listed therein: machine translation, not official **（１）** 前号イに掲げる恒久的施設等に該当する場合　同号イの他方の国 art-82/par-1/item-7/sub-3/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-1 in the case where it falls under the permanent establishment, etc. listed in (a) of the preceding item: the other country referred to in (a) of that item; machine translation, not official **（２）** 前号ロに掲げる恒久的施設等に該当する場合　同号ロの他方の国 art-82/par-1/item-7/sub-3/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-2 in the case where it falls under the permanent establishment, etc. listed in (b) of the preceding item: the other country referred to in (b) of that item; machine translation, not official **（３）** 前号ハに掲げる恒久的施設等に該当する場合　同号ハの他方の国 art-82/par-1/item-7/sub-3/sub2-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-3 in the case where it falls under the permanent establishment, etc. listed in (c) of the preceding item: the other country referred to in (c) of that item. machine translation, not official **八** 所有持分　連結等財務諸表の作成に用いる会計処理の基準によつて会社等の純資産の部に計上される当該会社等に対する持分のうち利益の配当を受ける権利又はこれに準ずるものとして政令で定める権利が付されたものをいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する所有持分を有するものとみなす。 art-82/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-8 ownership interest: These mean, out of the interests in a company, etc. that are recorded in the net assets section of that company, etc. under the accounting standards used in preparing the consolidated financial statements, etc., those to which the right to receive a dividend of profits or a right specified by Cabinet Order as being equivalent thereto is attached, and in the case where a company, etc. has a permanent establishment, etc., that company, etc. is deemed to hold an ownership interest in that permanent establishment, etc. machine translation, not official **九** 支配持分　第二号イ（１）又は（２）に掲げる会社等に対する所有持分の全部をいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する支配持分を有するものとみなす。 art-82/par-1/item-9 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-9 controlling ownership interest: These mean all of the ownership interests in a company, etc. listed in item (ii), (a), (1) or (2), and in the case where a company, etc. has a permanent establishment, etc., that company, etc. is deemed to hold a controlling ownership interest in that permanent establishment, etc. machine translation, not official **十** 最終親会社等　次に掲げるものをいう。 art-82/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10 ultimate parent company, etc.: These mean those listed as follows: machine translation, not official **イ** 第二号イに規定する最終親会社 art-82/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10/sub-1 the ultimate parent company prescribed in item (ii), (a); machine translation, not official **ロ** 第二号ロに掲げる会社等 art-82/par-1/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10/sub-2 a company, etc. listed in item (ii), (b). machine translation, not official **十一** 中間親会社等　特定多国籍企業グループ等に属する構成会社等（恒久的施設等に該当するものを除く。）のうち、当該特定多国籍企業グループ等に属する他の構成会社等又は当該特定多国籍企業グループ等に係る共同支配会社等に対する所有持分を直接又は間接に有する構成会社等（最終親会社等、被部分保有親会社等及び各種投資会社等を除く。）をいう。 art-82/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-11 intermediate parent company, etc.: These mean, out of the constituent entities belonging to a specified multinational enterprise group, etc. (excluding those that fall under a permanent establishment, etc.), a constituent entity (excluding an ultimate parent company, etc., a partially-owned parent entity and an investment entity, etc.) that directly or indirectly holds an ownership interest in another constituent entity belonging to that specified multinational enterprise group, etc. or in a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc. machine translation, not official **十二** 被部分保有親会社等　特定多国籍企業グループ等に属する構成会社等（恒久的施設等に該当するものを除く。）のうち、次に掲げる要件の全てを満たすもの（最終親会社等及び各種投資会社等を除く。）をいう。 art-82/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-12 partially-owned parent entity: These mean, out of the constituent entities belonging to a specified multinational enterprise group, etc. (excluding those that fall under a permanent establishment, etc.), those that satisfy all of the following requirements (excluding an ultimate parent company, etc. and an investment entity, etc.): machine translation, not official **イ** 当該特定多国籍企業グループ等に属する他の構成会社等又は当該特定多国籍企業グループ等に係る共同支配会社等に対する所有持分を直接又は間接に有すること。 art-82/par-1/item-12/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-12/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-12/sub-1 it directly or indirectly holds an ownership interest in another constituent entity belonging to that specified multinational enterprise group, etc. or in a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc.; machine translation, not official **ロ** 当該特定多国籍企業グループ等に属する他の構成会社等以外の者が、その有する当該構成会社等に対する所有持分に係る権利（利益の配当を受ける権利に限る。ロにおいて同じ。）に基づき受けることができる金額及び他の会社等を通じて間接に有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の二十を超えること。 art-82/par-1/item-12/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-12/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-12/sub-2 the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that persons other than the other constituent entities belonging to that specified multinational enterprise group, etc. may receive based on the rights pertaining to the ownership interests they hold in that constituent entity (limited to the right to receive a dividend of profits; the same applies in (b)) and the amount that they may receive based on the rights pertaining to the ownership interests in that constituent entity that they hold indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that constituent entity exceeds 20 percent. machine translation, not official **十三** 構成会社等　次に掲げるものをいう。 art-82/par-1/item-13 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13 constituent entity: These mean those listed as follows: machine translation, not official **イ** 企業グループ等（第二号イに掲げるものに限る。）に属する会社等（除外会社等を除く。） art-82/par-1/item-13/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-1 a company, etc. belonging to an enterprise group, etc. (limited to one listed in item (ii), (a)) (excluding an excluded entity); machine translation, not official **ロ** イに掲げる会社等の恒久的施設等 art-82/par-1/item-13/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-2 a permanent establishment, etc. of a company, etc. listed in (a); machine translation, not official **ハ** 第二号ロに掲げる会社等（除外会社等を除く。） art-82/par-1/item-13/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-3 a company, etc. listed in item (ii), (b) (excluding an excluded entity); machine translation, not official **ニ** ハに掲げる会社等の恒久的施設等 art-82/par-1/item-13/sub-4 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-4 a permanent establishment, etc. of a company, etc. listed in (c). machine translation, not official **十四** 除外会社等　次に掲げる会社等をいう。 art-82/par-1/item-14 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14 excluded entity: These mean the companies, etc. listed as follows: machine translation, not official **イ** 政府関係会社等（国若しくは地方公共団体又は外国政府若しくは外国の地方公共団体（イにおいて「国等」という。）がその持分の全部を直接又は間接に有する会社等であつて、国等が本来果たすべき役割を担うこと又は国等の資産を運用することを主たる目的とすることその他の政令で定める要件を満たすものをいう。） art-82/par-1/item-14/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-1 a government entity, etc. (meaning a company, etc. all of whose interests are directly or indirectly held by the State or a local government, or a foreign government or a foreign local government (referred to as "countries, etc." in (a)), which satisfies the requirement of having as its main purpose carrying out the roles that countries, etc. should originally play or managing the assets of countries, etc., or any other requirement specified by Cabinet Order); machine translation, not official **ロ** 国際機関関係会社等（国際機関のみによつて保有される会社等をいう。） art-82/par-1/item-14/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-2 an international organization entity, etc. (meaning a company, etc. held solely by international organizations); machine translation, not official **ハ** 非営利会社等（専ら宗教、慈善、学術、技芸、教育その他の公益を目的とする会社等であつてその設立国における租税に関する法令において当該公益を目的とする活動から生ずる所得（収益事業から生ずる所得以外の所得に限る。）に対して法人税又は法人税に相当する税を課することとされないことその他の政令で定める要件を満たすものその他これに類する会社等として政令で定めるものをいう。） art-82/par-1/item-14/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-3 a non-profit entity, etc. (meaning a company, etc. that has as its exclusive purpose religion, charity, academic research, arts, education or any other public interest and that satisfies the requirement that, under the laws and regulations concerning taxes of its country of establishment, corporation tax or a tax equivalent to corporation tax is not imposed on the income arising from activities for that public interest (limited to income other than income arising from profit-making business), or any other requirement specified by Cabinet Order, or any other company, etc. specified by Cabinet Order as being similar thereto); machine translation, not official **ニ** 年金基金（次に掲げる会社等をいう。） art-82/par-1/item-14/sub-4 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-4 a pension fund (meaning the following companies, etc.): machine translation, not official **（１）** 主として退職年金、退職手当その他これらに類する報酬を管理し、又は給付することを目的として運営されることその他の政令で定める要件を満たす会社等 art-82/par-1/item-14/sub-4/sub2-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-4/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-4/sub2-1 a company, etc. that satisfies the requirement of being operated mainly for the purpose of managing or paying retirement pensions, retirement allowances or other similar remuneration, or any other requirement specified by Cabinet Order; machine translation, not official **（２）** （１）に掲げる会社等のために事業を行うものとして政令で定める会社等 art-82/par-1/item-14/sub-4/sub2-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-4/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-4/sub2-2 a company, etc. specified by Cabinet Order as one that carries out business for a company, etc. listed in (1); machine translation, not official **ホ** 最終親会社等である第十六号イに規定する投資会社等又は最終親会社等である同号ロに規定する不動産投資会社等 art-82/par-1/item-14/sub-5 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-5 an investment fund prescribed in item (xvi), (a) that is an ultimate parent company, etc. or a real estate investment company, etc. prescribed in (b) of that item that is an ultimate parent company, etc.; machine translation, not official **ヘ** 一又は二以上のイからホまでに掲げる会社等その他の政令で定めるもの（ニ（２）に掲げる会社等を除く。ヘにおいて「保有会社等」という。）との間に当該保有会社等による持分の所有その他の事由を通じた密接な関係があるものとして財務省令で定める会社等 art-82/par-1/item-14/sub-6 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-6 a company, etc. specified by Ministry of Finance Order as having a close relationship with one or more of the companies, etc. listed in (a) through (e) or anything else specified by Cabinet Order (excluding a company, etc. listed in (d), (2); referred to as a "holding entity, etc." in (f)) through the ownership of interests by that holding entity, etc. or any other cause. machine translation, not official **十五** 共同支配会社等　次に掲げるものをいう。 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 jointly controlled entity, etc.: These mean those listed as follows: machine translation, not official **イ** 最終親会社等の連結等財務諸表において会社等が有する持分に応じた金額を連結等財務諸表に反映させる方法として財務省令で定める方法が適用され、又は適用されることとなる会社等で、当該最終親会社等が、その有する当該会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の五十以上であるもの（特定多国籍企業グループ等の最終親会社等その他の政令で定めるものを除く。） art-82/par-1/item-15/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-15/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15/sub-1 a company, etc. to which the method specified by Ministry of Finance Order as the method of reflecting in the consolidated financial statements, etc. the amount corresponding to the interest held by a company, etc. is applied, or is to be applied, in the consolidated financial statements, etc. of an ultimate parent company, etc., and for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the ultimate parent company, etc. may receive based on the rights pertaining to the ownership interests it holds in that company, etc. and the amount that it may receive based on the rights pertaining to the ownership interests in that company, etc. that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that company, etc. is 50 percent or more (excluding the ultimate parent company, etc. of a specified multinational enterprise group, etc. or anything else specified by Cabinet Order); machine translation, not official **ロ** イに掲げる会社等の連結等財務諸表にその財産及び損益の状況が連結して記載され、又は記載されることとなる会社等（除外会社等を除く。） art-82/par-1/item-15/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-15/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15/sub-2 a company, etc. whose assets and profits and losses are, or are to be, consolidated and stated in the consolidated financial statements, etc. of a company, etc. listed in (a) (excluding an excluded entity); machine translation, not official **ハ** イ又はロに掲げる会社等の恒久的施設等 art-82/par-1/item-15/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-15/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15/sub-3 a permanent establishment, etc. of a company, etc. listed in (a) or (b). machine translation, not official **十六** 各種投資会社等　次に掲げるものをいう。 art-82/par-1/item-16 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16 investment entity, etc.: These mean those listed as follows: machine translation, not official **イ** 投資会社等（複数の者から出資又は拠出を受けた金銭その他の財産を運用することを目的とする会社等として政令で定める会社等をいう。ハ及びニにおいて同じ。） art-82/par-1/item-16/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-16/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-1 an investment fund (meaning a company, etc. specified by Cabinet Order as a company, etc. whose purpose is to manage money or other assets received as investments or contributions from multiple persons; the same applies in (c) and (d)); machine translation, not official **ロ** 不動産投資会社等（複数の者から出資又は拠出を受けた金銭その他の財産を主として不動産に対する投資として運用することを目的とする会社等として政令で定める会社等をいう。ハ及びニにおいて同じ。） art-82/par-1/item-16/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-16/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-2 a real estate investment company, etc. (meaning a company, etc. specified by Cabinet Order as a company, etc. whose purpose is to manage money or other assets received as investments or contributions from multiple persons mainly as investments in real estate; the same applies in (c) and (d)); machine translation, not official **ハ** 投資会社等又は不動産投資会社等が直接又は間接に有する会社等として政令で定める会社等その他これに類するものとして政令で定める会社等 art-82/par-1/item-16/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-16/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-3 a company, etc. specified by Cabinet Order as a company, etc. directly or indirectly held by an investment fund or a real estate investment company, etc., or any other company, etc. specified by Cabinet Order as being similar thereto; machine translation, not official **ニ** 保険投資会社等（投資会社等又は不動産投資会社等に類するもののうち、その所在地国において保険業を行う会社等がその持分の全てを有することその他の政令で定める要件を満たすものをいう。） art-82/par-1/item-16/sub-4 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-16/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-4 an insurance investment entity, etc. (meaning, out of those similar to an investment fund or a real estate investment company, etc., one that satisfies the requirement that all of its interests are held by a company, etc. that carries on insurance business in its country of location, or any other requirement specified by Cabinet Order). machine translation, not official **十七** 無国籍会社等　会社等又は恒久的施設等のうち所在地国がないものをいう。 art-82/par-1/item-17 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-17 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-17 stateless entity: These mean, out of companies, etc. or permanent establishments, etc., those that have no country of location. machine translation, not official **十八** 無国籍構成会社等　構成会社等のうち無国籍会社等に該当するものをいう。 art-82/par-1/item-18 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-18 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-18 stateless constituent entity: These mean, out of constituent entities, those that fall under a stateless entity. machine translation, not official **十九** 被少数保有構成会社等　構成会社等のうち、最終親会社等が、その有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるものをいう。 art-82/par-1/item-19 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-19 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-19 minority-owned constituent entity: These mean, out of constituent entities, those for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the ultimate parent company, etc. may receive based on the rights pertaining to the ownership interests it holds in that constituent entity and the amount that it may receive based on the rights pertaining to the ownership interests in that constituent entity that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that constituent entity is 30 percent or less. machine translation, not official **二十** 被少数保有親構成会社等　他の被少数保有構成会社等の支配持分を直接又は間接に有する被少数保有構成会社等（他の被少数保有構成会社等がその支配持分を直接又は間接に有しないものに限る。）をいう。 art-82/par-1/item-20 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-20 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-20 minority-owned parent constituent entity: These mean a minority-owned constituent entity that directly or indirectly holds the controlling ownership interest in another minority-owned constituent entity (limited to one whose controlling ownership interest is not directly or indirectly held by another minority-owned constituent entity). machine translation, not official **二十一** 被少数保有子構成会社等　被少数保有親構成会社等がその支配持分を直接又は間接に有する被少数保有構成会社等をいう。 art-82/par-1/item-21 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-21 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-21 minority-owned subsidiary constituent entity: These mean a minority-owned constituent entity whose controlling ownership interest is directly or indirectly held by a minority-owned parent constituent entity. machine translation, not official **二十二** 無国籍共同支配会社等　共同支配会社等のうち無国籍会社等に該当するものをいう。 art-82/par-1/item-22 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-22 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-22 stateless jointly controlled entity: These mean, out of jointly controlled entities, etc., those that fall under a stateless entity. machine translation, not official **二十三** 被少数保有共同支配会社等　第十五号ロ又はハに掲げる共同支配会社等のうち、当該共同支配会社等に係る同号イに掲げる共同支配会社等が、その有する当該同号ロ又はハに掲げる共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるものをいう。 art-82/par-1/item-23 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-23 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-23 minority-owned jointly controlled entity: These mean, out of the jointly controlled entities, etc. listed in item (xv), (b) or (c), those for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the jointly controlled entity, etc. listed in (a) of that item pertaining to that jointly controlled entity, etc. may receive based on the rights pertaining to the ownership interests it holds in that jointly controlled entity, etc. listed in (b) or (c) of that item and the amount that it may receive based on the rights pertaining to the ownership interests in that jointly controlled entity, etc. that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that jointly controlled entity, etc. is 30 percent or less. machine translation, not official **二十四** 被少数保有親共同支配会社等　他の被少数保有共同支配会社等の支配持分を直接又は間接に有する被少数保有共同支配会社等（他の被少数保有共同支配会社等がその支配持分を直接又は間接に有しないものに限る。）をいう。 art-82/par-1/item-24 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-24 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-24 minority-owned parent jointly controlled entity: These mean a minority-owned jointly controlled entity that directly or indirectly holds the controlling ownership interest in another minority-owned jointly controlled entity (limited to one whose controlling ownership interest is not directly or indirectly held by another minority-owned jointly controlled entity). machine translation, not official **二十五** 被少数保有子共同支配会社等　被少数保有親共同支配会社等がその支配持分を直接又は間接に有する被少数保有共同支配会社等をいう。 art-82/par-1/item-25 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-25 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-25 minority-owned subsidiary jointly controlled entity: These mean a minority-owned jointly controlled entity whose controlling ownership interest is directly or indirectly held by a minority-owned parent jointly controlled entity. machine translation, not official **二十六** 個別計算所得等の金額　国又は地域における実効税率を計算するための基準とすべき所得の金額として構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額（各対象会計年度に係る特定連結等財務諸表（構成会社等にあつてはイに掲げる連結等財務諸表をいい、共同支配会社等にあつてはロに掲げる連結等財務諸表をいう。）の作成の基礎となる当該構成会社等又は当該共同支配会社等の当期純利益又は当期純損失の金額として政令で定める金額をいう。第三十号において同じ。）その他の事情を勘案して政令で定めるところにより計算した金額をいう。 art-82/par-1/item-26 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26 individual computed income, etc.: These mean the amount calculated pursuant to the provisions of Cabinet Order, as the amount of income to serve as the basis for calculating the effective tax rate in a country or region, by taking into account the net income or loss for the fiscal year of a constituent entity or a jointly controlled entity, etc. for each covered fiscal year (meaning the amount specified by Cabinet Order as the amount of net income or net loss for the fiscal year of that constituent entity or that jointly controlled entity, etc. that forms the basis for preparing the specified consolidated financial statements, etc. for each covered fiscal year (meaning, for a constituent entity, the consolidated financial statements, etc. listed in (a), and for a jointly controlled entity, etc., the consolidated financial statements, etc. listed in (b)); the same applies in item (xxx)) and other circumstances: machine translation, not official **イ** 当該構成会社等に係る最終親会社等の連結等財務諸表 art-82/par-1/item-26/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-26/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26/sub-1 the consolidated financial statements, etc. of the ultimate parent company, etc. pertaining to that constituent entity; machine translation, not official **ロ** 当該共同支配会社等に係る第十五号イに掲げる共同支配会社等の連結等財務諸表 art-82/par-1/item-26/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-26/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26/sub-2 the consolidated financial statements, etc. of the jointly controlled entity, etc. listed in item (xv), (a) pertaining to that jointly controlled entity, etc. machine translation, not official **二十七** 個別計算所得金額　個別計算所得等の金額が零を超える場合における当該零を超える額をいう。 art-82/par-1/item-27 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-27 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-27 individual computed income: These mean, in the case where the individual computed income, etc. exceeds zero, the amount by which it exceeds zero. machine translation, not official **二十八** 個別計算損失金額　次に掲げる場合の区分に応じそれぞれ次に定める額をいう。 art-82/par-1/item-28 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-28 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-28 individual computed loss: These mean the amount specified in each of the following for the categories of cases listed therein: machine translation, not official **イ** 個別計算所得等の金額が零である場合　零 art-82/par-1/item-28/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-28/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-28/sub-1 in the case where the individual computed income, etc. is zero: zero; machine translation, not official **ロ** 個別計算所得等の金額が零を下回る場合　当該零を下回る額 art-82/par-1/item-28/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-28/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-28/sub-2 in the case where the individual computed income, etc. is less than zero: the amount by which it falls below zero. machine translation, not official **二十九** 対象租税　構成会社等又は共同支配会社等の所得に対する法人税その他の政令で定める税をいう。 art-82/par-1/item-29 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-29 covered taxes: These mean corporation tax on the income of a constituent entity or a jointly controlled entity, etc. and other taxes specified by Cabinet Order. machine translation, not official **三十** 調整後対象租税額　国又は地域における実効税率を計算するための基準とすべき税の額として構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額に係る対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。 art-82/par-1/item-30 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-30 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-30 adjusted covered taxes: These mean the amount calculated pursuant to the provisions of Cabinet Order, as the amount of tax to serve as the basis for calculating the effective tax rate in a country or region, by taking into account the amount of covered taxes pertaining to the net income or loss for the fiscal year of a constituent entity or a jointly controlled entity, etc. for each covered fiscal year and other circumstances. machine translation, not official **三十一** 基準税率　百分の十五をいう。 art-82/par-1/item-31 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-31 base tax rate: These mean 15 percent. machine translation, not official **三十二** 過去対象会計年度　各対象会計年度開始の日前に開始した対象会計年度をいう。 art-82/par-1/item-32 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-32 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-32 past covered fiscal year: These mean a covered fiscal year that began before the first day of each covered fiscal year. machine translation, not official **三十三** 自国内最低課税額に係る税　各対象会計年度の国内最低課税額に対する法人税及び当該法人税に係る地方法人税又は外国におけるこれらに相当する税をいう。 art-82/par-1/item-33 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-33 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-33 tax on a domestic minimum top-up amount: These mean corporation tax on the domestic minimum tax amount for each covered fiscal year and local corporation tax pertaining to that corporation tax, or taxes equivalent thereto in a foreign country. machine translation, not official **三十四** グループ国際最低課税額等報告事項等　第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）に規定するグループ国際最低課税額等報告事項等をいう。 art-82/par-1/item-34 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-34 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-34 group international minimum tax report items, etc.: These mean the group international minimum tax report items, etc. prescribed in Article 150-3, paragraph (1) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.). machine translation, not official **三十五** グループ国内最低課税額報告事項等　第百五十条の三第四項に規定するグループ国内最低課税額報告事項等をいう。 art-82/par-1/item-35 · https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-35 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-35 group domestic minimum tax report items, etc.: These mean the group domestic minimum tax report items, etc. prescribed in Article 150-3, paragraph (4). machine translation, not official --- ## Cites - art-82/par-1/item-1/sub-1: この号 → 法人税法 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1 - art-82/par-1/item-1/sub-1: 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-82/par-1/item-1/sub-3: 次号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-2/sub-1: 第十四号 → 法人税法 第八十二条第一項第十四号 (Article 82, paragraph (1), item (xiv)), art-82/par-1/item-14 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14 - art-82/par-1/item-2/sub-1/sub2-1: 前号 → 法人税法 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1 - art-82/par-1/item-2/sub-1/sub2-2: 前号 → 法人税法 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1 - art-82/par-1/item-3/sub-1: 前号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-3/sub-2: 前号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-5: この号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5 - art-82/par-1/item-5/sub-1: 第十四号 → 法人税法 第八十二条第一項第十四号 (Article 82, paragraph (1), item (xiv)), art-82/par-1/item-14 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14 - art-82/par-1/item-5/sub-1: この号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5 - art-82/par-1/item-5/sub-1: 第七号 → 法人税法 第八十二条第一項第七号 (Article 82, paragraph (1), item (vii)), art-82/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7 - art-82/par-1/item-6: 次号 → 法人税法 第八十二条第一項第七号 (Article 82, paragraph (1), item (vii)), art-82/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7 - art-82/par-1/item-6: この号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - art-82/par-1/item-6/sub-3: 第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19 - art-82/par-1/item-6/sub-3: 第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1 - art-82/par-1/item-7/sub-3/sub2-1: 前号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - art-82/par-1/item-7/sub-3/sub2-2: 前号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - art-82/par-1/item-7/sub-3/sub2-3: 前号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - art-82/par-1/item-9: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-10/sub-1: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-10/sub-2: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-13/sub-1: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-13/sub-3: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2 - art-82/par-1/item-14/sub-5: 第十六号 → 法人税法 第八十二条第一項第十六号 (Article 82, paragraph (1), item (xvi)), art-82/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16 - art-82/par-1/item-23: 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-82/par-1/item-26: 第三十号 → 法人税法 第八十二条第一項第三十号 (Article 82, paragraph (1), item (xxx)), art-82/par-1/item-30 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-30 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-30 - art-82/par-1/item-26/sub-2: 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-82/par-1/item-34: 第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - art-82/par-1/item-35: 第百五十条の三第四項 → 法人税法 第百五十条の三第四項 (Article 150-3, paragraph (4)), art-150-3/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4 ## Cited by 65 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第十四項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-14 · https://japanlaw.org/l/423AC0000000117/art-63/par-14 - 法人税法 第四条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-4/par-1 - 法人税法 第四条第三項 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-4/par-3 - 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 第八条の三第一項（外国法人の国内最低課税額の課税） — https://japanlaw.org/ja/corporation-tax-act/art-8-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-3/par-1 - 法人税法 第十五条の二第一項（対象会計年度の意義） — https://japanlaw.org/ja/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1 - 法人税法 第八十二条第一項第一号イ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-1 - 法人税法 第八十二条第一項第一号ハ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-3 - 法人税法 第八十二条第一項第二号イ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1 - 法人税法 第八十二条第一項第二号イ（１）（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1/sub2-1 - 法人税法 第八十二条第一項第二号イ（２）（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1/sub2-2 - 法人税法 第八十二条第一項第三号イ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3/sub-1 - 法人税法 第八十二条第一項第三号ロ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3/sub-2 - 法人税法 第八十二条第一項第五号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5 - 法人税法 第八十二条第一項第五号イ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-1 - 法人税法 第八十二条第一項第六号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - 法人税法 第八十二条第一項第七号ハ（１）（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-1 - 法人税法 第八十二条第一項第七号ハ（２）（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-2 - 法人税法 第八十二条第一項第七号ハ（３）（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-3 - 法人税法 第八十二条第一項第九号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-9 - 法人税法 第八十二条第一項第十号イ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10/sub-1 - 法人税法 第八十二条第一項第十号ロ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10/sub-2 - 法人税法 第八十二条第一項第十三号イ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-1 - 法人税法 第八十二条第一項第十三号ハ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-3 - 法人税法 第八十二条第一項第十四号ホ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-14/sub-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-5 - 法人税法 第八十二条第一項第二十三号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-23 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-23 - 法人税法 第八十二条第一項第二十六号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26 - 法人税法 第八十二条第一項第二十六号ロ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-26/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26/sub-2 - 法人税法 第八十二条の二第一項（除外会社等に関する特例） — https://japanlaw.org/ja/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1 - 法人税法 第八十二条の三第一項第四号 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-4 - 法人税法 第八十二条の三第六項第一号 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-6/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6/item-1 - 法人税法 第八十二条の三第十五項 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-15 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-15 - 法人税法 第八十二条の十一第四項第二号 — https://japanlaw.org/ja/corporation-tax-act/art-82-11/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4/item-2 - 法人税法 第八十二条の十一第六項 — https://japanlaw.org/ja/corporation-tax-act/art-82-11/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-6 - 法人税法 第八十二条の十九第二項第一号イ — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-1 - 法人税法 第八十二条の十九第五項第一号イ — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-5/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-1 - 法人税法 第八十二条の十九第十六項 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-16 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-16 - 法人税法 第百四十五条の二第一項 — https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1 - 法人税法 第百四十五条の二第二項 — https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-2 - 法人税法 第百四十五条の六第一項第一号 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1/item-1 - 法人税法 第百四十五条の六第一項第二号 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1/item-2 - 法人税法 第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供） — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - 法人税法 第百五十条の三第一項第一号イ（特定多国籍企業グループ等に係る報告事項等の提供） — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-1/sub-1 - 法人税法 第百五十条の三第四項（特定多国籍企業グループ等に係る報告事項等の提供） — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4 - 法人税法 第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供） — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-9 - 法人税法 附則第十四条第一項（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-1 - 法人税法 附則第十四条第一項第一号イ（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-1/item-1/sub-1 - 法人税法 附則第十四条第一項第一号ロ（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-1/item-1/sub-2 - 法人税法 附則第十四条第一項第二号イ（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-1/item-2/sub-1 - 法人税法 附則第十四条第三項（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-3 - 法人税法 附則第十四条第三項第一号ロ（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-3/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-3/item-1/sub-2 - 法人税法 附則第十四条第三項第二号イ（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-3/item-2/sub-1 - 法人税法 附則第十四条第七項（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-7 - 法人税法 附則第十条第一項（各対象会計年度の国際最低課税額に対する法人税に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-10/par-1 - 法人税法 附則第十八条第一項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - 法人税法 附則第十八条第一項第一号イ（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-1/sub-1 - 法人税法 附則第十八条第一項第一号ロ（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-1/sub-2 - …and 5 more at https://japanlaw.org/ja/corporation-tax-act/art-82 --- ## 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-20261008T111236-036, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-037, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-038, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-039, 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