Article 4 A domestic corporation is liable to pay corporation tax pursuant to this Act;provided, however, that a corporation in the public interest, etc. or association or foundation without juridical personality is liable only where it conducts a profit-making business, accepts the position of trustee of a trust subject to corporate taxation, or performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds).
公共法人は、前項の規定にかかわらず、法人税を納める義務がない。
Notwithstanding the provisions of the preceding paragraph, a public service corporation is not liable to pay corporation tax.
A foreign corporation is liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138 (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of an association or foundation without juridical personality), when it accepts the position of trustee of a trust subject to corporate taxation or when it performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Funds for Foreign Corporations).
個人は、法人課税信託の引受けを行うときは、この法律により、法人税を納める義務がある。
An individual who accepts the position of trustee of a trust subject to corporate taxation is liable to pay corporation tax pursuant to this Act.