# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条の二 (Article 67-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第六十七条の二 (Article 67-2)（特定の医療法人の法人税率の特例） — address `art-67-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-67-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-67-2 - 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. --- ### 第六十七条の二（特定の医療法人の法人税率の特例） — Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations caption: machine translation, not official art-67-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-2 · https://japanlaw.org/l/332AC0000000026/art-67-2 **第一項** 財団たる医療法人又は社団たる医療法人で持分の定めがないもの（清算中のものを除く。）のうち、その事業が医療の普及及び向上、社会福祉への貢献その他公益の増進に著しく寄与し、かつ、公的に運営されていることにつき政令で定める要件を満たすものとして、政令で定めるところにより国税庁長官の承認を受けたもの（医療法第四十二条の二第一項に規定する社会医療法人を除く。）の当該承認を受けた後に終了した各事業年度の所得については、法人税法第六十六条第一項、第二項及び第六項の規定にかかわらず、百分の十九の税率により、法人税を課する。 art-67-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1 With regard to the income for each business year ending after the receipt of the approval of a medical care corporation that is a foundation, or a medical care corporation that is an association and has no provisions on equity interests (excluding one in liquidation), that has received the approval of the Commissioner of the National Tax Agency, pursuant to the provisions of Cabinet Order, as one that satisfies the requirements specified by Cabinet Order regarding its business significantly contributing to the spread and improvement of medical care, contribution to social welfare or other promotion of public interest and its being publicly operated (excluding a social medical care corporation prescribed in Article 42-2, paragraph (1) of the Medical Care Act), corporation tax is imposed at a tax rate of 19 percent, notwithstanding the provisions of Article 66, paragraphs (1), (2) and (6) of the Corporation Tax Act. machine translation, not official **第二項** 国税庁長官は、前項の承認を受けた医療法人について同項に規定する政令で定める要件を満たさないこととなつたと認められる場合には、その満たさないこととなつたと認められる時まで遡つてその承認を取り消すものとする。この場合においては、その満たさないこととなつたと認められる時以後に終了した当該医療法人の各事業年度の所得については、同項の規定は、適用しない。 art-67-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-2 Where it is found that a medical care corporation that has received the approval referred to in the preceding paragraph has ceased to satisfy the requirements specified by Cabinet Order prescribed in that paragraph, the Commissioner of the National Tax Agency is to revoke that approval retroactively to the time when it is found to have ceased to satisfy them. In this case, the provisions of that paragraph do not apply to the income for each business year of that medical care corporation ending on or after the time when it is found to have ceased to satisfy them. machine translation, not official **第三項** 国税庁長官は、第一項の承認をしたとき、若しくは当該承認をしないことを決定したとき、又は当該承認を取り消したときは、その旨を当該承認を申請した医療法人又は当該承認を受けていた医療法人に通知しなければならない。 art-67-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-3 When the Commissioner of the National Tax Agency has granted the approval referred to in paragraph (1), has decided not to grant that approval, or has revoked that approval, the Commissioner must notify the medical care corporation that applied for the approval or the medical care corporation that had received the approval to that effect. machine translation, not official **第四項** 第一項の規定の適用がある場合において、法人税法第六十九条第一項の規定の適用については、同項中「第六十六条第一項から第三項まで（各事業年度の所得に対する法人税の税率）」とあるのは「租税特別措置法第六十七条の二第一項（特定の医療法人の法人税率の特例）」と、同条第十四項の規定の適用については、同項中「第六十六条第一項、第三項及び第六項」とあるのは「租税特別措置法第六十七条の二第一項」と、「同条第一項」とあるのは「第六十六条第一項」と、同条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定の適用については、同条第十九項中「第六十六条第一項から第三項まで及び第六項」とあるのは「租税特別措置法第六十七条の二第一項」と、「これら」とあるのは「同項」と、同法第七十二条第一項又は第七十四条第一項の規定の適用については、同法第七十二条第一項第二号又は第七十四条第一項第二号中「前節（税額の計算）」とあるのは「租税特別措置法第六十七条の二第一項（特定の医療法人の法人税率の特例）及び前節第二款（税額控除）」とする。 art-67-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-4 Where the provisions of paragraph (1) apply, with regard to the application of the provisions of Article 69, paragraph (1) of the Corporation Tax Act, the phrase "Article 66, paragraphs (1) through (3) (Tax Rate of Corporation Tax on Income for Each Business Year)" in that paragraph is deemed to be replaced with "Article 67-2, paragraph (1) (Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations) of the Act on Special Measures Concerning Taxation"; with regard to the application of the provisions of paragraph (14) of that Article, the phrase "Article 66, paragraphs (1), (3) and (6)" in that paragraph is deemed to be replaced with "Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 66, paragraph (1)"; with regard to the application of the provisions of paragraph (19) of that Article (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), the phrase "Article 66, paragraphs (1) through (3) and (6)" in paragraph (19) of that Article is deemed to be replaced with "Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "these" is deemed to be replaced with "that paragraph"; and with regard to the application of the provisions of Article 72, paragraph (1) or Article 74, paragraph (1) of that Act, the phrase "the preceding Section (Calculation of Tax Amount)" in Article 72, paragraph (1), item (ii) or Article 74, paragraph (1), item (ii) of that Act is deemed to be replaced with "Article 67-2, paragraph (1) (Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations) of the Act on Special Measures Concerning Taxation and Subsection 2 (Tax Credits) of the preceding Section". machine translation, not official **第五項** 第二項及び第三項に定めるもののほか、第一項の承認を受けた法人が、当該承認を受けた後に終了した各事業年度の所得について、同項の規定の適用を受けることをやめようとする場合の手続その他同項及び前項の規定の適用に関し必要な事項は、政令で定める。 art-67-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-5 Beyond what is provided for in paragraphs (2) and (3), the procedures in the case where a corporation that has received the approval referred to in paragraph (1) intends to cease receiving the application of the provisions of that paragraph with regard to the income for each business year ending after the receipt of that approval, and other necessary matters concerning the application of the provisions of that paragraph and the preceding paragraph, are specified by Cabinet Order. machine translation, not official --- ## Cites - art-67-2/par-1: 医療法第四十二条の二第一項 → e-Gov law 323AC0000000205, 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — not held in this collection - art-67-2/par-1: 法人税法第六十六条第一項 → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1 - art-67-2/par-1: 第二項 → 法人税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-2 - art-67-2/par-1: 第六項 → 法人税法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-6 · https://japanlaw.org/l/340AC0000000034/art-66/par-6 - art-67-2/par-2: 前項 → 租税特別措置法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1 - art-67-2/par-3: 第一項 → 租税特別措置法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1 - art-67-2/par-4: 第六十六条第一項から第三項まで → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1 - art-67-2/par-4: 第六十六条第一項から第三項まで → 法人税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-2 - art-67-2/par-4: 第六十六条第一項から第三項まで → 法人税法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-3 - art-67-2/par-4: 第六項 → 法人税法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-6 · https://japanlaw.org/l/340AC0000000034/art-66/par-6 - art-67-2/par-4: 法人税法第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1 - art-67-2/par-4: 同条第十四項 → 法人税法 第六十九条第十四項 (Article 69, paragraph (14)), art-69/par-14 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-14 · https://japanlaw.org/l/340AC0000000034/art-69/par-14 - art-67-2/par-4: 同条第十九項 → 法人税法 第六十九条第十九項 (Article 69, paragraph (19)), art-69/par-19 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-19 · https://japanlaw.org/l/340AC0000000034/art-69/par-19 - art-67-2/par-4: 同条第二十三項 → 法人税法 第六十九条第二十三項 (Article 69, paragraph (23)), art-69/par-23 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-23 · https://japanlaw.org/l/340AC0000000034/art-69/par-23 - art-67-2/par-4: 第二十四項 → 法人税法 第六十九条第二十四項 (Article 69, paragraph (24)), art-69/par-24 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-24 · https://japanlaw.org/l/340AC0000000034/art-69/par-24 - art-67-2/par-4: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - art-67-2/par-4: 同法第七十二条第一項第二号 → 法人税法 第七十二条第一項第二号 (Article 72, paragraph (1), item (ii)), art-72/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-2 - art-67-2/par-4: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 - art-67-2/par-4: 第七十四条第一項第二号 → 法人税法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-2 - art-67-2/par-4: 第一項 → 租税特別措置法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1 - art-67-2/par-5: 第一項 → 租税特別措置法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1 - art-67-2/par-5: 第三項 → 租税特別措置法 第六十七条の二第三項 (Article 67-2, paragraph (3)), art-67-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-3 - art-67-2/par-5: 前項 → 租税特別措置法 第六十七条の二第四項 (Article 67-2, paragraph (4)), art-67-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-4 - art-67-2/par-5: 第二項 → 租税特別措置法 第六十七条の二第二項 (Article 67-2, paragraph (2)), art-67-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-2 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十二条の三の二第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-1 - 租税特別措置法 第四十二条の四第八項第六号ロ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6/sub-2 - 租税特別措置法 第四十二条の四第八項第七号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7 - 租税特別措置法 第四十二条の四第十二項第一号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-1 - 租税特別措置法 第四十二条の四第十二項第二号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-2 - 租税特別措置法 第四十二条の十四第一項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1 - 租税特別措置法 第四十二条の十四第四項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4 - 租税特別措置法 第六十二条第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1 - 租税特別措置法 第六十二条の三第一項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1 - 租税特別措置法 第六十二条の三第九項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9 - 租税特別措置法 第六十三条第一項（短期所有に係る土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1 - 租税特別措置法 第六十七条の二第二項（特定の医療法人の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-2 - 租税特別措置法 第六十七条の二第三項（特定の医療法人の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-3 - 租税特別措置法 第六十七条の二第四項（特定の医療法人の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-4 - 租税特別措置法 第六十七条の二第五項（特定の医療法人の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-161, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07