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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)
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)
