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Contents

Book Ⅰ General Provisions
 Chapter Ⅰ General Rules (Article 1-Article 3)

 Chapter Ⅱ Taxpayer (Article 4)
 Chapter Ⅱ-2 Consolidated Taxpayer (Article 4-2-Article 4-5)

 Chapter Ⅲ Scope of Taxable Income, Etc. (Article 5-Article 10-3)
 Chapter Ⅳ General Rules Concerning Attribution of Income
        (Article 11・Article 12)

 Chapter Ⅴ Accounting Period, Etc. (Article 13-Article 15-3)
 Chapter Ⅵ Place of Tax Payment (Article 16-Article 20)

Book Ⅱ Tax Liability of Domestic Corporation
 Chapter Ⅰ Corporation Tax on Income in Each Accounting Period
        (Article 21-Article 82)
  Section 1 Tax Base and Computation
   Subsection 1 Tax Base (Article 21)
   Subsection 2 General Rules for Computation of Taxable Income
            for Each Accounting Period (Article 22)

   Subsection 3 Computation of Gross Revenue
    Division 1 Dividends Received, Etc. (Article 23・Article 24)

    Division 2 Appraisal Gain of Assets (Article 25)
    Division 3 Refund, Etc. (Article 26-Article 28)
   Subsection 4 Computation of Gross Expense
    Division 1 Appraisal of Assets and Depreciation Allowance
          (Article 29-Article 32)

    Division 2 Appraisal Loss of Assets (Article 33)
    Division 3 Salary, Etc. of Executive Officers(Article 34-Article 36)
    Division 4 Donation (Article 37)
    Division 5 Taxes and Duties, Etc. (Article 38-Article 41)
    Division 6 Advanced Depreciation (Article 42-Article 51)
    Division 7 Reserves (Article 52・Article 53)
    Division 7-2 Expenses, Etc. for Subscription Warrant Given as
            Consideration (Article 54)

    Division 7-3 Expenses, Etc. relating to illegal acts, Etc.
            (Article 55・Article 56)

    Division 8 Net Loss Carried Over (Article 57-Article 59)
    Division 9 Dividend to Policyholders and the Like
           (Article 60・Article 60-2)
    Division 10 Capital Loss due to Transfer, Etc. of Corporation in Net
            Loss, Etc. Controlled by Specified Stockholders, Etc.
            (Article 61)

   Subsection 5 Computation of Amount of Gain or Loss
    Division 1 Capital Gain or Loss due to Transfer and Appraisal Gain
           or Loss at Market Value on Securities
           (Article 61-2-Article 61-4)

    Division 2 Amounts Equivalent to Gain or Loss on Derivative
           Transactions (Article 61-5)

    Division 3 Time for Booking and Others on Amounts of Gain or Loss
           due to Hedge Accounting (Article 61-6・Article 61-7)

    Division 4 Conversion and Others of Transactions in Foreign
           Currency (Article 61-8-Article 61-10)

    Division 5 Appraisal Gain or Loss at Market Value of Assets
           Accompanied with Start, Etc. of Consolidated Tax
           Payment (Article 61-11・Article 61-12)

    Division 6 Profit and Loss on Transactions among Consolidated
           Corporations for Accounting Period before Separation,
           Etc. and so forth (Article 61-13)

   Subsection 6 Computation of Taxable Income in Reorganization
            (Article 62-Article 62-9)

   Subsection 7 Special Rules on Accounting Period to Which Revenue
            and Expense Belong (Article 63-Article 64)

   Subsection 8 Details of Computation of Amount of Taxable Income
            for Each Accounting Period (Article 65)

  Section 2 Computation of Tax Amount
   Subsection 1 Tax Rate (Article 66・Article 67)

   Subsection 2 Tax Credits (Article 68-Article 70-2)
  Section 3 Filing Return, Payment, Refund, Etc
   Subsection 1 Interim Return (Article 71-Article 73)

   Subsection 2 Final Return (Article 74-Article 75-2)
   Subsection 3 Tax Payment (Article 76-Article 77)
   Subsection 4 Refund (Article 78-Article 80)
   Subsection 5 Special Cases of Request for Correction(Article 80-2)

 Chapter Ⅰ-2 Corporation Tax on Consolidated Income in Each
           Consolidated Accounting Period

  Section 1 Tax Base and Computation
   Subsection 1 Tax Base (Article 81)

   Subsection 2 Computation of Consolidated Taxable Income for
             Each Consolidated Accounting Period (Article 81-2)
   Subsection 3 Computation of Gross Revenue or Gross Expense
    Division 1 Individual Gross Revenue or Individual Gross Expense
           (Article 81-3)

    Division 2 Dividends Received, Etc. (Article 81-4)
    Division 3 Foreign Taxes (Article 81-4-2・Article 81-5)
    Division 4 Donation (Article 81-6)
    Division 5 Income Tax, Etc. (Article 81-7・Article 81-8)
    Division 6 Net Loss Carried Over (Article 81-9・Article 81-9-2)

    Division 7 Profit and Loss on Transactions among Consolidated
           Corporations (Article 81-10)

   Subsection 4 Details of Computation of Consolidated Taxable Income
            for Each Consolidated Accounting Period
            (Article 81-11)
  Section 2 Computation of Tax Amount
   Subsection 1 Tax Rate (Article 81-12・Article 81-13)

   Subsection 2 Tax Credit (Article 81-14-Article 81-17)
   Subsection 3 Computation of Individual Allocated Amount of
            Consolidated Corporation Tax (Article 81-18)

  Section 3 Filing Return, Payment, Refund, Etc
   Subsection 1 Consolidated Interim Return
            (Article 81-19-Article 81-21)

   Subsection 2 Consolidated Final Return (Article 81-22-Article 81-24)
   Subsection 3 Filing of Documents on Individual Allocated Amount, Etc.
            (Article 81-25)
   Subsection 4 Tax Payment (Article 81-26-Article 81-28)

   Subsection 5 Refund ( Article 81-29-Article 81-31)
   Subsection 6 Special Cases of Request for Correction(Article 82)

 Chapter Ⅰ-3 Corporation Tax on Income for Each Calculation Period on
           Specified Trusts (Article 82-2-Article 82-17)
  Section 1 Tax Base and Computation (Article 82-2・Article 82-3)

  Section 2 Computation of Tax Amount (Article 82-4-Article 82-7)
  Section 3 Filing Return, Payment, Refund, Etc.
         (Article 82-8-Article 82-17)


 Chapter Ⅱ Corporation Tax on Retirement Pension Fund
         (Article 83-Article 91)
  Section 1 Tax Base and Computation (Article 83-Article 86)

  Section 2 Computation of Tax Amount (Article 87)
  Section 3 Filing Return and Payment (Article 88-Article 91)


 Chapter Ⅲ Corporation Tax on Liquidation Income and Special Cases
         for Continuance and the Like (Article 92-Article 120)
  Section 1 Corporation Tax on Liquidation Income in Dissolution
   Subsection 1 Tax Base and Computation(Article 92-Article 98)

   Subsection 2 Computation of Tax Amount(Article 99-Article 101)
   Subsection 3 Filing Return, Payment and Refundment
            (Article 102-Article 117)

  Section 2 Special Cases of Taxation Relating to Continuance, Etc.
         (Article 118-Article 120)


 Chapter Ⅳ Blue Returns (Article 121-Article 128)

 Chapter Ⅴ Correction and Determination (Article 129-Article 137)

Book Ⅲ Tax Liability of Foreign Corporations
 Chapter Ⅰ Domestic Source Incomes (Article 138-Article 140)


 Chapter Ⅱ Corporation Tax on Income for Each Accounting Period
         (Article 141-Article 145)
  Section 1 Tax Base and Its Computation(Article 141・Article 142)

  Section 2 Computation of Tax Amount (Article 143・Article 144)
  Section 3 Filing Return, Payment and Refundment and the Like
         (Article 145)

 Chapter Ⅱ-2 Corporation Tax on Income for Each Calculation Period on
          Specified Trusts (Article 145-2 - Article 145-8)
  Section 1 Tax Base and Computation (Article 145-2・Article 145-3)

  Section 2 Computation of Tax Amount (Article 145-4-Article 145-7)
  Section 3 Filing Return, Payment, Refund, Etc. (Article 145-8)

 Chapter Ⅲ Corporation Tax on Retirement Pension Fund
         (Article 145-9-Article 145-12)
  Section 1 Tax Base and Computation(Article 145-9・Article 145-10)
  Section 2 Computation of Tax Amount (Article 145-11)
  Section 3 Filing Return and Payment (Article 145-12)


 Chapter Ⅳ Blue Return (Article 146)

 Chapter Ⅴ Correction and Determination (Article 147)

Book Ⅳ Miscellaneous Provisions (Article 148-Article 158)

Book Ⅴ Penal Provisions (Article 159-Article 164)

Supplementary Provisions (Extract)
 Schedule No. 1 (Article 2 respect)
 Schedule No. 2 (Article 2・Article 3 respect)
 Schedule No. 3 (Article 2 respect)

 

Special Taxation Measures Law (extract)

Contents

 Chapter Ⅲ Special Treatment of Corporation Tax Law
        (Article 42-4-Article 68-111)
  Section 1 Special Tax Credit and Special Treatment of Depreciation
         (Article 42-4-Article 54)

  Section 2 Reserves , Etc. (Article 55-Article 57-9)
  Section 3 Special Tax Treatment on Income from Mining
         (Article 58・Article 59)

  Section 3-2 Special Tax Treatment on Authorized Corporations
           in Okinawa (Article 60)

  Section 4 Special Tax Treatment on Cooperative Associations
         (Article 61)

  Section 4-2 Special Tax Treatments on Agricultural Production
           Corporations (Article 61-2・Article 61-3)

  Section 4-3 Special Tax Treatment on Entertainment and Social
           Expenses (Article 61-4)

  Section 5 Special Tax Treatment of Undercover Expenses
         (Article 62・Article 62-2)

  Section 5-2 Special Tax Rates in Cases of Transfer, Etc. of Land
           (Article 62-3・Article 63)

  Section 6 Special Tax Treatment on Transfer of Assets
   Subsection 1 Special Tax Treatment on Expropriation, Etc.
            (Article 64-Article 65-2)

   Subsection 2 Special Deduction from Consolidated Taxable Income
            in Case of Purchase of Land for Specified Projects
            (Article 65-3-Article 65-5)

   Subsection 3 Special Treatment on Amount of Special Deduction on
            Transfer of Assets (Article 65-6)
   Subsection 4 Special Tax Treatment in Cases of Repurchase of
            Specified Assets (Article 65-7-Article 65-15)

  Section 7 Special Tax Treatment for Business Adjustment
         (Article 66-3)

  Section 7-2 Special Taxation Measures for Transactions between A
          Consolidated Corporation and Its Foreign-related Persons
          (Article 66-4)

  Section 7-3 Special Taxation Measures for Interest, Etc.
          on Indebtedness Pertaining to Foreign Control
          Stockholders, Etc. (Article 66-5)

  Section 7-4 Special Taxation Measures for Income, Etc. Pertaining to
          Specified Foreign Subsidiary Corporation, Etc. of Domestic
          Corporation
   Subsection 1 Special Taxation Measures for Income Pertaining to
            Specified Foreign Subsidiary Corporation, Etc. of
            Domestic Corporation(Article 66-6-Article 66-9)

   Subsection 2 Special Taxation Measures for Income Pertaining to
            Specified Foreign Trust of Domestic Corporation
            (Article 66-9-2- Article 66-9-5)

  Section 8 Other Special Rules (Article 66-10?Article 68-7)
  Section 9 Deleted.
  Section 10 Special Tax Credit and Special Treatment of Depreciation of
          Consolidated Corporations(Article 68-9-Article 68-42)

  Section 11 Reserves, Etc. of Consolidated Corporations
          (Article 68-43-Article 68-59)

  Section 12 Deleted.
  Section 13 Special Tax Treatment on Income from Mining of
          Consolidated Corporations(Article 68-61, Article 68-62)

  Section 14 Special Tax Treatment on Authorized Corporations
          in Okinawa That Are Consolidated Corporations
          (Article 68-63)

  Section 15 Special Tax Treatment on Agricultural Production
          Corporations That Are Consolidated Corporations
          (Article 68-64・Article 68-65)

  Section 16 Special Tax Treatment on Entertainment and Social
          Expenses of Consolidated Corporations (Article 68-66)

  Section 17 Special Tax Treatment on Undercover Expenses of
          Consolidated Corporations (Article 68-67)

  Section 18 Special Tax Rates in Cases of Transfer, Etc. of Land of
          Consolidated Corporations (Article 68-68・Article 68-69)

  Section 19 Special Tax Treatment on Transfer of Assets of
          Consolidated Corporations
   Subsection 1 Special Tax Treatment on Expropriation, Etc.
            (Article 68-70-Article 68-73)

   Subsection 2 Special Deduction from Consolidated Taxable Income
            in Cases of Purchase of Land for Specified Projects
            (Article 68-74-Article 68-76)

   Subsection 3 Special Tax Treatment on Amount of Special Deduction
            on Transfer of Assets(Article 68-77)

   Subsection 4 Special Tax Treatment in Cases of Repurchase of
            Specified Assets (Article 68-78-Article 68-85-2)

  Section 20 Deleted.
  Section 21 Special Tax Treatment for Business Adjustment on
          Consolidated Corporations (Article 68-87)
  Section 22 Special Taxation Measures for Transactions between A
          Consolidated Corporation and Its Foreign-related Persons
          (Article 68-88)

  Section 23 Special Taxation Measures for Interest, Etc. on
          Indebtedness of Consolidated Corporations Pertaining to
          Foreign Control Stockholders, Etc. (Article 68-89)

  Section 24 Special Taxation Measures for Income, Etc. Pertaining to
          Specified Foreign Subsidiary Corporation, Etc. of
          Consolidated Corporations
   Subsection 1 Special Taxation Measures for Income Pertaining to
            Specified Foreign Subsidiary Corporation, Etc. of
            Consolidated Corporation
            (Article 68-90−Article 68-93)

   Subsection 2 Special Taxation Measures for Income Pertaining to
            Specified Foreign Trust of Consolidated Corporation
            (Article 68-93-2−Article 68-93-5)

  Section 25 Other Special Rules on Consolidated Corporations
          (Article 68-94-Article 68-111)

 


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