# 法人税法 / Corporation Tax Act — 第八十二条の十八 (Article 82-18)
- 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: 第八十二条の十八 (Article 82-18)（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — address `art-82-18`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-82-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-82-18
- 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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### 第八十二条の十八（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Covered Fiscal Year
caption: machine translation, not official
art-82-18 · https://japanlaw.org/ja/corporation-tax-act/art-82-18 · https://japanlaw.org/l/340AC0000000034/art-82-18
**第一項** 内国法人が、国際最低課税残余額確定申告書に記載すべき第八十二条の十四第一項第一号若しくは第二号（国際最低課税残余額に係る確定申告）に掲げる金額又は地方法人税法第二十四条の四第三項（国際最低課税額等に係る特定基準法人税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）に記載すべき同項第一号若しくは第二号に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い、その修正申告書又は更正若しくは決定に係る対象会計年度後の各対象会計年度で決定を受けた対象会計年度に係る第八十二条の十四第一項第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。以下この条において「申告書記載税額」という。）が過大となる場合には、当該内国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該申告書記載税額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
art-82-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-82-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-18/par-1
In the case where a domestic corporation has filed an amended return, or has received a Reassessment or determination, with regard to the amount listed in Article 82-14, paragraph (1), item (i) or (ii) (Final Returns for the International Minimum Tax Residual Amount) that is to be stated in a Final Return for the international minimum tax residual amount, or the amount listed in item (i) or (ii) of paragraph (3) of Article 24-4 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the International Minimum Tax Amount, etc.) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the Reassessment or determination, the amount listed in Article 82-14, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the Reassessment or determination pertains (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after that filing or Reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or the day on which it received notice of the Reassessment or determination, make a request for Reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the Reassessment or determination was received.
machine translation, not official
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## Cites
- art-82-18/par-1: 第二号 → 法人税法 第八十二条の十四第一項第二号 (Article 82-14, paragraph (1), item (ii)), art-82-14/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-2
- art-82-18/par-1: 地方法人税法第二十四条の四第三項 → e-Gov law 426AC0000000011, 第二十四条の四第三項 (Article 24-4, paragraph (3)), art-24-4/par-3 — not held in this collection
- art-82-18/par-1: 同項第一号 → e-Gov law 426AC0000000011, 第二十四条の四第三項第一号 (Article 24-4, paragraph (3), item (i)), art-24-4/par-3/item-1 — not held in this collection
- art-82-18/par-1: 第二号 → e-Gov law 426AC0000000011, 第二十四条の四第三項第二号 (Article 24-4, paragraph (3), item (ii)), art-24-4/par-3/item-2 — not held in this collection
- art-82-18/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-82-18/par-1: 同条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-82-18/par-1: この条 → 法人税法 第八十二条の十八 (Article 82-18), art-82-18 — https://japanlaw.org/ja/corporation-tax-act/art-82-18 · https://japanlaw.org/l/340AC0000000034/art-82-18
- art-82-18/par-1: 第八十二条の十四第一項第一号 → 法人税法 第八十二条の十四第一項第一号 (Article 82-14, paragraph (1), item (i)), art-82-14/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 第八十二条の十八第一項（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — https://japanlaw.org/ja/corporation-tax-act/art-82-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-18/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-20261008T111236-047, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, 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