# 法人税法 / Corporation Tax Act — 第二章 (Part 1, Chapter 2) - 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: 第二章 (Part 1, Chapter 2) — address `pt-1/ch-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-1/ch-2 - 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. --- ## 第二章　納税義務者 — Chapter II Taxpayers heading: Ministry of Justice translation — Japanese Law Translation Database System pt-1/ch-2 · https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-2 · https://japanlaw.org/l/340AC0000000034/pt-1/ch-2 ### 第四条 art-4 · https://japanlaw.org/ja/corporation-tax-act/art-4 · https://japanlaw.org/l/340AC0000000034/art-4 **第一項** 内国法人は、この法律により、法人税を納める義務がある。ただし、公益法人等又は人格のない社団等については、収益事業を行う場合、法人課税信託の引受けを行う場合、特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項及び第三項において同じ。）に属する同条第十三号に規定する構成会社等である場合若しくは特定多国籍企業グループ等に係る同条第十五号に規定する共同支配会社等である場合又は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う場合に限る。 art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-4/par-1 A domestic corporation is liable to pay corporation tax pursuant to this Act; provided, however, that a public interest corporation, etc. or association or foundation without juridical personality is liable only where it conducts a profit-making business, accepts the position of trustee of a trust subject to corporate taxation, is a constituent entity prescribed in Article 82, item (xiii) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) (Definitions) of that Article; hereinafter the same applies in this paragraph and paragraph (3)) or is a jointly controlled entity, etc. prescribed in item (xv) of that Article pertaining to a specified multinational enterprise group, etc., or performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds). machine translation, not official **第二項** 公共法人は、前項の規定にかかわらず、法人税を納める義務がない。 art-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-4/par-2 Notwithstanding the provisions of the preceding paragraph, a public service corporation is not liable to pay corporation tax. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 外国法人は、第百三十八条第一項（国内源泉所得）に規定する国内源泉所得を有するとき（人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき、特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号に規定する恒久的施設等をいい、その同条第七号に規定する所在地国が我が国であるものに限る。以下この項において同じ。）を有する第八十二条第十三号に規定する構成会社等であるとき若しく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同条第十五号に規定する共同支配会社等であるとき又は第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。 art-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-4/par-3 A foreign corporation is liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138, paragraph (1) (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of an association or foundation without juridical personality), when it accepts the position of trustee of a trust subject to corporate taxation, when it is a constituent entity prescribed in Article 82, item (xiii) that has a permanent establishment, etc. belonging to a specified multinational enterprise group, etc. (meaning a permanent establishment, etc. prescribed in item (vi) of that Article, limited to one whose country of location prescribed in item (vii) of that Article is Japan; hereinafter the same applies in this paragraph) or when it is a jointly controlled entity, etc. prescribed in item (xv) of that Article that has a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., or when it performs retirement pension services, etc. prescribed in Article 145-11 (Calculation of a foreign corporation's Amount of Retirement Pension Funds). machine translation, not official **第四項** 個人は、法人課税信託の引受けを行うときは、この法律により、法人税を納める義務がある。 art-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-4/par-4 · https://japanlaw.org/l/340AC0000000034/art-4/par-4 An individual who accepts the position of trustee of a trust subject to corporate taxation is liable to pay corporation tax pursuant to this Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-4/par-1: 同条第十三号 → 法人税法 第八十二条第一項第十三号 (Article 82, paragraph (1), item (xiii)), 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 - art-4/par-1: この項 → 法人税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-4/par-1 - art-4/par-1: 第八十二条第四号 → 法人税法 第八十二条第一項第四号 (Article 82, paragraph (1), item (iv)), 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 - art-4/par-1: 第八十四条第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - art-4/par-1: 同条第十五号 → 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-4/par-1: 第三項 → 法人税法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-4/par-3 - art-4/par-2: 前項 → 法人税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-4/par-1 - art-4/par-3: 第八十二条第十三号 → 法人税法 第八十二条第一項第十三号 (Article 82, paragraph (1), item (xiii)), 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 - art-4/par-3: 第百四十五条の十一 → 法人税法 第百四十五条の十一 (Article 145-11), art-145-11 — https://japanlaw.org/ja/corporation-tax-act/art-145-11 · https://japanlaw.org/l/340AC0000000034/art-145-11 - art-4/par-3: 同条第十五号 → 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-4/par-3: 同条第七号 → 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-4/par-3: 第八十二条第六号 → 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-4/par-3: この項 → 法人税法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-4/par-3 - art-4/par-3: 第百三十八条第一項 → 法人税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1 --- ## 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-20261008T111236-004, 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