# 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 / Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake — 第四十四条 (Article 44)

- Law: 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 (Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake), 平成二十三年法律第百十七号
- English title "Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake": claude-opus-5
- 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: 第四十四条 (Article 44)（基準法人税額） — address `art-44`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-44
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-44
- 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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### 第四十四条（基準法人税額） — Base Corporation Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-44 · https://japanlaw.org/ja/reconstruction-funding-act/art-44 · https://japanlaw.org/l/423AC0000000117/art-44</sup>

  **第一項**  この章において「基準法人税額」とは、次の各号に掲げる法人の区分に応じ当該各号に定める金額をいう。
  <sup>art-44/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-44/par-1 · https://japanlaw.org/l/423AC0000000117/art-44/par-1</sup>
  The term "base corporation tax amount" as used in this Chapter means the amount specified in each of the following items according to the category of corporation set forth in that item:
  <sup>machine translation, not official</sup>

    **一**  連結親法人以外の法人　当該法人の法人税の課税標準である各事業年度の所得の金額につき、法人税法その他の法人税の税額の計算に関する法令の規定（同法第六十七条から第七十条の二まで及び第百四十四条の規定並びに租税特別措置法第三章第五節及び第五節の二の規定を除く。）により計算した法人税の額（附帯税の額を除く。）
    <sup>art-44/par-1/item-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-44/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-44/par-1/item-1</sup>
    a corporation other than a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of income for each business year that is the tax base for corporation tax of that corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 67 through 70-2 and Article 144 of that Act and the provisions of Chapter III, Sections 5 and 5-2 of the Act on Special Measures Concerning Taxation);
    <sup>machine translation, not official</sup>

    **二**  連結親法人　当該連結親法人の法人税の課税標準である各連結事業年度の連結所得の金額につき、法人税法その他の法人税の税額の計算に関する法令の規定（同法第八十一条の十三から第八十一条の十七までの規定並びに租税特別措置法第三章第十七節及び第十八節の規定を除く。）により計算した法人税の額（附帯税の額を除く。）
    <sup>art-44/par-1/item-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-44/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-44/par-1/item-2</sup>
    a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of consolidated income for each consolidated business year that is the tax base for corporation tax of that consolidated parent corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 81-13 through 81-17 of that Act and the provisions of Chapter III, Sections 17 and 18 of the Act on Special Measures Concerning Taxation).
    <sup>machine translation, not official</sup>

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## Cites
- art-44/par-1/item-1: 同法第六十七条から第七十条の二まで → 法人税法 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/corporation-tax-act/art-67 · https://japanlaw.org/l/340AC0000000034/art-67
- art-44/par-1/item-1: 第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-44/par-1/item-1: 同法第六十七条から第七十条の二まで → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-44/par-1/item-1: 同法第六十七条から第七十条の二まで → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69
- art-44/par-1/item-1: 同法第六十七条から第七十条の二まで → 法人税法 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/ja/corporation-tax-act/art-69-2 · https://japanlaw.org/l/340AC0000000034/art-69-2
- art-44/par-1/item-1: 同法第六十七条から第七十条の二まで → 法人税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70
- art-44/par-1/item-1: 同法第六十七条から第七十条の二まで → 法人税法 第七十条の二 (Article 70-2), art-70-2 — https://japanlaw.org/ja/corporation-tax-act/art-70-2 · https://japanlaw.org/l/340AC0000000034/art-70-2

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## Sources

- claude-opus-5 — English titles of cited laws, written for this site, written 2026-09-18
- e-Gov 法令検索, Digital Agency (デジタル庁) — 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 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/423AC0000000117/20260401_508AC0000000012), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-012, translated 2026-10-08
- This site's parser, version 167 — 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 — structure, counts, cross-references and defined terms, computed 2026-10-07