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(各事業年度の所得の金額の計算)
第二十二条  内国法人の各事業年度の所得の金額は、当該事業年度の益金の額から当該事業年度の損金の額を控除した金額とする。

Calculation of Amount of Income for Each Business Year
Article 22  The amount of income of a domestic corporation for each business year is the amount that remains after deducting the amount of deductible expenses for the business year from the amount of gross profits for the business year.一  当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額(i)  the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year;二  前号に掲げるもののほか、当該事業年度の販売費、一般管理費その他の費用（償却費以外の費用で当該事業年度終了の日までに債務の確定しないものを除く。）の額(ii)  beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or三  当該事業年度の損失の額で資本等取引以外の取引に係るもの(iii)  the for the business year related to a transaction other than capital, etc. transactions

内国法人の各事業年度の所得の金額の計算上当該事業年度の益金の額に算入すべき金額は、別段の定めがあるものを除き、資産の販売、有償又は無償による資産の譲渡又は役務の提供、無償による資産の譲受けその他の取引で資本等取引以外のものに係る当該事業年度の収益の額とする。

When calculating the amount of income of a domestic corporation for each business year, the amount to be included in gross profits for the business year is to be the amount of proceeds for the business year arising from the sales of assets, transfer of assets or provision of services for value or without compensation, acceptance of assets without compensation, or other transactions other than capital, etc. transactions, except as otherwise provided.一  当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額(i)  the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year;二  前号に掲げるもののほか、当該事業年度の販売費、一般管理費その他の費用（償却費以外の費用で当該事業年度終了の日までに債務の確定しないものを除く。）の額(ii)  beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or三  当該事業年度の損失の額で資本等取引以外の取引に係るもの(iii)  the for the business year related to a transaction other than capital, etc. transactions

内国法人の各事業年度の所得の金額の計算上当該事業年度の損金の額に算入すべき金額は、別段の定めがあるものを除き、次に掲げる額とする。

When calculating the amount of income of a domestic corporation for each business year, the amount to be included in deductible expenses in the business year is to be the amounts listed as follows, except as otherwise provided:一  当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額(i)  the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year;二  前号に掲げるもののほか、当該事業年度の販売費、一般管理費その他の費用（償却費以外の費用で当該事業年度終了の日までに債務の確定しないものを除く。）の額(ii)  beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or三  当該事業年度の損失の額で資本等取引以外の取引に係るもの(iii)  the for the business year related to a transaction other than capital, etc. transactions

第二項に規定する当該事業年度の収益の額及び前項各号に掲げる額は、一般に公正妥当と認められる会計処理の基準に従つて計算されるものとする。

The amount of proceeds for the business year prescribed in paragraph (2) and the amounts listed in the preceding items is to be calculated in accordance with an accounting standard that is generally accepted as fair and appropriate.一  当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額(i)  the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year;二  前号に掲げるもののほか、当該事業年度の販売費、一般管理費その他の費用（償却費以外の費用で当該事業年度終了の日までに債務の確定しないものを除く。）の額(ii)  beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or三  当該事業年度の損失の額で資本等取引以外の取引に係るもの(iii)  the for the business year related to a transaction other than capital, etc. transactions

第二項又は第三項に規定する資本等取引とは、法人の資本金等の額の増加又は減少を生ずる取引及び法人が行う利益又は剰余金の分配（資産の流動化に関する法律第百十五条第一項（中間配当）に規定する金銭の分配を含む。）をいう。

The capital, etc. transactions prescribed in paragraph (2) or paragraph (3) means transactions causing an increase or decrease to the amount of stated capital, etc. of a corporation and the distribution of profits or surplus conducted by a corporation (including the distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets).一  当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額(i)  the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year;二  前号に掲げるもののほか、当該事業年度の販売費、一般管理費その他の費用（償却費以外の費用で当該事業年度終了の日までに債務の確定しないものを除く。）の額(ii)  beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or三  当該事業年度の損失の額で資本等取引以外の取引に係るもの(iii)  the for the business year related to a transaction other than capital, etc. transactions