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Table of Contents
Part 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 Ⅱ-3 Corporate Taxation Trust (Article 4-6−Article 4-8) Chapter Ⅲ Scope, Etc. of Taxable Income, Etc. Section 1 Scope of Taxable Income, Etc. (Article 5−Article 10-2) Section 2 Change, Etc. of Scope of Taxable Income (Article 10-3) Chapter Ⅳ General Rules Concerning Attribution of Income (Article 11・Article 12) Chapter Ⅴ Accounting Period, Etc. (Article 13−Article 15-2) Chapter Ⅵ Place of Tax Payment (Article 16−Article 20)
Part Ⅱ Corporation Tax 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 Gifted profits (Article 25-2) Division 4 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, Etc. (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 60-3) 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 Short-term Trade Products (Article 61) Division 1-2 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 Corporations Having Perfect Control Relation(Article 61-13) Subsection 6 Computation of Taxable Income in Reorganization (Article 62−Article 62-9) Subsection 7 Special Provisions on Accounting Period to Which Revenue and Expense Belong(Article 63−Article 64) Subsection 8 Lease Transaction (Article 64-2) Subsection 9 Computation of Amount of Taxable Income Pertaining to Corporate Taxation Trust (Article 64-3) Subsection 10 Computation of Amount of Taxable Income in Cases Where A Public Interest Corporation, Etc. Become An Ordinary Corporation (Article 64-4) Subsection 11 Details of Computation 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 Provisions on 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 81-5) 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 81-10) 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 Provisions on Request for Correction (Article 82) 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 120) Chapter Ⅲ Blue Returns (Article 121−Article 128) Chapter Ⅳ Correction and Determination (Article 129−Article 137)
Part Ⅲ Corporation Tax of Foreign Corporations Chapter Ⅰ Domestic Source Income (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 Refund, Etc. (Article 145) Chapter Ⅲ Corporation Tax on Retirement Pension Fund (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) Section 3 Filing Return and Payment (Article 145-5) Chapter Ⅳ Blue Return (Article 146) Chapter Ⅴ Correction and Determination (Article 147)
Part Ⅳ Miscellaneous Provisions (Article 148−Article 158)
Part Ⅴ Penal Provisions (Article 159−Article 163)
Supplementary Provisions (Extract) Schedule No. 1 (with respect to Article 2) Schedule No. 2 (with respect to Article 2・Article 3) Schedule No. 3 (with respect to Article 2)
Act on Special Measures Concerning Taxation (extract)
Chapter Ⅲ Special Provisions on Corporation Tax Act (Article 42-3-2-Article 68-111) Section 1 Special Provisions on Corporation Tax Rates for Small and Medium-sized Corporation, Etc. (Article 42-3-2) Section 1-2 Special Tax Credit and Special Provisions on Depreciation (Article 42-4-Article 54) Section 2 Reserves, Etc. (Article 55-Article 57-10) Section 3 Special Provisions for Taxation on Income from Mining (Article 58・Article 59) Section 3-2 Special Provisions for Taxation on Proceeds from Japanese Vessel of Corporation Carrying on International Vessel Navigation Business (Article 59-2) Section 3-3 Special Provisions for Taxation on Authorized Corporations in Okinawa (Article 60) Section 3-4 Special Provisions for Taxation on Designated Specifi ed Business Corporations in Comprehensive Special Areas for International Strategy (Article 60-2) Section 3-5 Special Provisions for Taxation on Approved Research and Development Business Corporation, Etc.(Article 61) Section 4 Special Provisions for Taxation on Approved Agricultural Production Corporations, Etc. (Article 61-2・Article 61-3) Section 4-2 Special Provisions for Taxation on Entertainment and Social Expenses(Article 61-4) Section 5 Special Provisions for Taxation in Cases Where Concealed Expenditures Are Disbursed (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 Provisions for Taxation on Transfer of Assets Subsection 1 Special Provisions for Taxation 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 2-2 Special Deduction for Income from Specified Land, Etc. Owned for Long Term (Article 65-5-2) Subsection 3 Special Provisions on Amount of Special Deduction on Transfer of Assets (Article 65-6) Subsection 4 Special Provisions for Taxation in Cases of Repurchase of Specified Assets (Article 65-7-Article 66-2) Section 7 Special Provisions for Taxation for Business Adjustment (Article 66-3) Section 7-2 Special Provisions, Etc. for Taxation on Transactions with Foreign-related Persons (Article 66-4・Article 66-4-2) Section 7-3 Special Provisions for Taxation on Interest, Etc. on Indebtedness Pertaining to Foreign Control Shareholders, Etc. (Article 66-5) Section 7-4 Special Provisions for Taxation on Income, Etc. Pertaining to Specified Foreign Subsidiary Corporation, Etc. of Domestic Corporation Subsection 1 Special Provisions for Taxation on Income Pertaining to Specified Foreign Subsidiary Corporation, Etc. of Domestic Corporation (Article 66-6-Article 66-9) Subsection 2 Special Provisions for Taxation on Income Pertaining to Specified Foreign Corporation of Domestic Corporation- Shareholder, Etc. with Special Relation (Article 66-9-2-Article 66-9-5) Section 8 Other Special Provisions (Article 66-10-Article 68-7) Section 9 Special Provisions on Corporation Tax Rates for Consolidated Corporation that is Small and Medium-sized Corporation, Etc. (Article 68-8) Section 10 Special Tax Credit and Special Provisions on 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 Provisions for Taxation on Income from Mining of Consolidated Corporations (Article 68-61・Article 68-62) Section 13-2 Special Provisions for Taxation on Proceeds from Japanese Vessel of Consolidated Corporation Carrying on International Vessel Navigation Business (Article 68-62-2) Section 14 Special Provisions for Taxation on Authorized Corporations in Okinawa That are Consolidated Corporations (Article 68-63) Section 14-2 Special Provisions for Taxation on Designated Specified Business Corporations, Which are Consolidated Corporations, in Comprehensive Special Areas for International Strategy (Article 68-63-2) Section 14-3 Special Provisions for Taxation on Approved Research and Development Business Corporation, Etc. That are Consolidated Corporations (Article 68-63-3) Section 15 Special Provisions for Taxation on Approved Agricultural Production Corporations, Etc. that are Consolidated Corporations (Article 68-64・Article 68-65) Section 16 Special Provisions for Taxation on Entertainment and Social Expenses of Consolidated Corporations (Article 68-66) Section 17 Special Provisions for Taxation in Cases Where Concealed Expenditures Are Disbursed by Consolidated Corporation (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 Provisions for Taxation in Cases of Transfer of Assets of Consolidated Corporations Subsection 1 Special Provisions for Taxation 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 2-2 Special Deduction for Consolidated Income from Specified Land, Etc. Owned for Long Term (Article 68-76-2) Subsection 3 Special Provisions on Amount of Special Deduction on Transfer of Assets (Article 68-77) Subsection 4 Special Provisions for Taxation in Cases of Repurchase of Specified Assets, ETC. (Article 68-78-Article 68-85-3) Section 20 〔Deleted〕 Section 21 Special Provisions for Taxation for Business Adjustment on Consolidated Corporations (Article 68-87) Section 22 Special Provisions, Etc. for Taxation on Transactions with Foreign-related Persons of Consolidated Corporation (Article 68-88・Article 68-88-2) Section 23 Special Provisions for Taxation on Interest, Etc. on Indebtedness of Consolidated Corporations Pertaining to Foreign Control Shareholders, Etc. (Article 68-89) Section 24 Special Provisions for Taxation on Income, Etc. Pertaining to Specified Foreign Subsidiary Corporation, Etc. of Consolidated Corporations Subsection 1 Special Provisions for Taxation on Income Pertaining to Specified Foreign Subsidiary Corporation, Etc. of Consolidated Corporation (Article 68-90-Article 68-93) Subsection 2 Special Provisions for Taxation on for Income Pertaining to Specified Foreign Corporation of Consolidated Corporation−Shareholder, etc. with Special Relation (Article 68-93-2−Article 68-93-5) Section 25 Other Special Rules on Consolidated Corporations (Article 68-94-Article 68-111)
