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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)

Table of Contents

 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. Pertaining
          to Related Persons, Etc.
   Subsection 1 Special Provisions for Taxation on Interest, Etc. on
          Indebtedness Pertaining to Foreign Control Shareholders,
          Etc. (Article 66-5)

   Subsection 2 Special Provisions for Taxation on Net Interest, Etc.
          Paid to Related Persons, Etc.
          (Article 66-5-2・Article 66-5-3)

  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. Pertaining
          to Related Persons, Etc. of Consolidated Corporation
   Subsection 1 Special Provisions for Taxation on Interest, Etc. on
          Indebtedness Pertaining to Foreign Control Shareholders,
          Etc. of Consolidated Corporation (Article 68-89)

   Subsection 2 Special Provisions for Taxation on Net Interest, Etc.
           Paid by Consolidated Corporation to Related persons, Etc.
           (Article 68-89-2・Article 68-89-3)

  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)

 


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