法人税法（外国法人関連部分） - 条文一覧 | タックスチャンネル | TAX CHANNEL

「法人税法（外国法人関連部分） | Corporation Tax Act (Limited to the provisions related to foreign corporations)」の目次一覧は以下のとおりです。

(第二条) 定義

(Article 2) Definitions

(第四条)

(Article 4)

(第四条の二) 連結納税義務者

(Article 4-2) Consolidated Taxpayers

(第四条の六) 法人課税信託の受託者に関するこの法律の適用

(Article 4-6) Application of This Act to Trustees of Trust Subject to Corporate Taxation

(第九条) 外国法人の課税所得の範囲

(Article 9) Scope of a Foreign Corporation's Taxable Income

(第二十二条) 各事業年度の所得の金額の計算

(Article 22) Calculation of Amount of Income for Each Business Year

(第二十三条) 受取配当等の益金不算入

(Article 23) Exclusion of Dividends Received from Gross Profits

(第二十五条) 資産の評価益の益金不算入等

(Article 25) Exclusion of Asset Valuation Gains from Gross Profits

(第二十六条) 還付金等の益金不算入

(Article 26) Exclusion of Refunds from Gross Profits

(第二十九条) たな卸資産の売上原価等の計算及びその評価の方法

(Article 29) Calculation of Cost of Sales of Inventories and Valuation Method

(第三十二条) 繰延資産の償却費の計算及びその償却の方法

(Article 32) Calculation of Depreciation Allowance of Deferred Assets and Depreciation Method

(第三十三条) 資産の評価損の損金不算入等

(Article 33) Exclusion of Asset Valuation Losses from Deductible Expenses

(第三十四条) 役員給与の損金不算入

(Article 34) Exclusion of Remuneration for Officers from Deductible Expenses

(第三十六条) 過大な使用人給与の損金不算入

(Article 36) Exclusion of Excessive Remuneration for Employees from Deductible Expenses

(第三十七条) 寄附金の損金不算入

(Article 37) Exclusion of Contributions or Donations from Deductible Expenses

(第三十八条) 法人税額等の損金不算入

(Article 38) Exclusion of the Amount of Corporation Tax from Deductible Expenses

(第四十条) 法人税額から控除する所得税額の損金不算入

(Article 40) Exclusion of Income Tax to Be Credited Against the Corporation Tax from Deductible Expenses

(第四十二条) 国庫補助金等で取得した固定資産等の圧縮額の損金算入

(Article 42) Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with National Subsidies.

(第四十四条) 特別勘定を設けた場合の国庫補助金等で取得した固定資産等の圧縮額の損金算入

(Article 44) Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with National Subsidies Where a Special Account Has Been Established

(第四十六条) 非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入

(Article 46) Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies

(第四十八条) 保険差益等に係る特別勘定の金額の損金算入

(Article 48) Inclusion in Deductible Expenses of a Special Account for a Gain on Insurance Claims

(第五十条) 交換により取得した資産の圧縮額の損金算入

(Article 50) Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange

(第五十二条) 貸倒引当金

(Article 52) Reserve for Bad Debts

(第五十四条) 新株予約権を対価とする費用の帰属事業年度の特例等

(Article 54) Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options

(第五十五条) 不正行為等に係る費用等の損金不算入

(Article 55) Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses

(第五十七条) 青色申告書を提出した事業年度の欠損金の繰越し

(Article 57) Carryover of Losses in a Business Year When a Blue Return Has Been Filed

(第五十八条) 青色申告書を提出しなかつた事業年度の災害による損失金の繰越し

(Article 58) Carryover of Losses Due to a Disaster in the Business Year When a Blue Return Has Not Been Filed

(第六十条) 保険会社の契約者配当の損金算入

(Article 60) Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses

(第六十条の三) 特定株主等によつて支配された欠損等法人の資産の譲渡等損失額の損金不算入

(Article 60-3) Exclusion from Deductible Expenses of the Net Operating Losses on the Transfer of Assets of a Corporation Showing a Loss That Is Controlled by a Specified Shareholder

(第六十一条) 短期売買商品の譲渡損益及び時価評価損益の益金又は損金算入

(Article 61) Inclusion in Gross Profits or Deductible Expenses of Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading

(第六十一条の二) 有価証券の譲渡益又は譲渡損の益金又は損金算入

(Article 61-2) Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses

(第六十一条の四) 有価証券の空売り等に係る利益相当額又は損失相当額の益金又は損金算入等

(Article 61-4) Inclusion of the Amount Equivalent to Profits or Losses on Short Selling of Securities in Gross Profits or Deductible Expenses

(第六十一条の五) デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等

(Article 61-5) Inclusion of the Amount Equivalent to Profits or Losses on Derivative Transactions in Gross Profits or Deductible Expenses

(第六十一条の六) 繰延ヘッジ処理による利益額又は損失額の繰延べ

(Article 61-6) Deferment of Profit or Loss by Deferred Hedge Accounting

(第六十一条の八) 外貨建取引の換算

(Article 61-8) Conversion of Transactions in a Foreign Currency

(第六十一条の十) 為替予約差額の配分

(Article 61-10) Allocation of Premium or Discount on Forward Exchange Contracts

(第六十二条) 合併及び分割による資産等の時価による譲渡

(Article 62) Transfer of Assets at Fair Value as a Result of Merger and Company Split

(第六十二条の三) 適格分社型分割による資産等の帳簿価額による譲渡

(Article 62-3) Transfer of Assets at Book Value as a Result of Qualified Company Split by Split-Off

(第六十二条の五) 適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入

(Article 62-5) Transfer of Assets at a Fair Value as a Result of a Qualified Post-Formation Contribution and Inclusion of Gains or Losses on the Book Value Adjustment of Shares in Gross Profits or Deductible Expenses

(第六十二条の七) 特定資産に係る譲渡等損失額の損金不算入

(Article 62-7) Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses

(第六十二条の九) 非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益

(Article 62-9) Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange

(第六十三条) 長期割賦販売等に係る収益及び費用の帰属事業年度

(Article 63) Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales

(第六十四条の二) リース取引に係る所得の金額の計算

(Article 64-2) Calculation of the Amount of Income Related to Lease Transactions

(第六十四条の三)

(Article 64-3)

(第六十四条の四)

(Article 64-4)

(第六十五条) 各事業年度の所得の金額の計算の細目

(Article 65) Details of Calculation of the Amount of Income for Each Business Year

(第六十六条) 各事業年度の所得に対する法人税の税率

(Article 66) Tax Rate for Corporation Tax on Income for Each Business Year

(第六十八条) 所得税額の控除

(Article 68) Income Tax Credit

(第七十条) 仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除

(Article 70) Corporation Tax Credit Due to a Reassessment after Fictitious Accounting

(第七十一条) 中間申告

(Article 71) Interim Return

(第七十三条) 中間申告書の提出がない場合の特例

(Article 73) Special Provisions on Cases Where an Interim Return is Not Filed

(第七十四条) 確定申告

(Article 74) Final Returns

(第七十五条の二) 確定申告書の提出期限の延長の特例

(Article 75-2) Special Provisions on Extension of the Due Date for Filing a Tax Return

(第七十六条) 中間申告による納付

(Article 76) Payment by Interim Return

(第七十八条) 所得税額等の還付

(Article 78) Refund of Income Tax

(第八十条) 欠損金の繰戻しによる還付

(Article 80) Refund by Carryback of Loss

(第八十条の二) 前事業年度の法人税額等の更正等に伴う更正の請求の特例

(Article 80-2) Special Provisions on Requests for Reassessment Due to Reassessment of the Previous Business Year's Corporation Tax

(第八十一条の六) 連結事業年度における寄附金の損金不算入

(Article 81-6) Exclusion of Contributions and Donations in the Consolidated Business Year from Deductible Expenses

(第八十一条の十三) 連結特定同族会社の特別税率

(Article 81-13) Special Tax Rate for Consolidated Specific Family Companies

(第八十一条の十四) 連結事業年度における所得税額の控除

(Article 81-14) Income Tax Credit in Consolidated Business Year

(第八十一条の二十五) 連結子法人の個別帰属額等の届出

(Article 81-25) Notification of Individually Attributed Amounts of a Consolidated Subsidiary Corporation

(第八十四条) 退職年金等積立金の額の計算

(Article 84) Calculation of the Amount of Retirement Pension Funds

(第八十五条) 退職年金業務等の引継ぎを受けた場合の特例

(Article 85) Special Provisions on Retirement Pension Services Succeeded To

(第八十七条) 退職年金等積立金に対する法人税の税率

(Article 87) Tax Rate for Corporation Tax on Retirement Pension Funds

(第八十八条) 退職年金等積立金に係る中間申告

(Article 88) Interim Returns for Retirement Pension Funds

(第九十条) 退職年金等積立金に係る中間申告による納付

(Article 90) Payment by Interim Return for Retirement Pension Funds

(第九十三条) 解散による清算所得の金額の計算

(Article 93) Calculation of the Amount of Liquidation Income as a Result of Dissolution

(第百条) 解散の場合の清算所得に対する法人税額からの所得税額の控除

(Article 100) Income Tax Credit for Corporation Tax on Liquidation Income in a Dissolution

(第百二条) 清算中の所得に係る予納申告

(Article 102) Return for Estimated Tax Due on Income during a Liquidation

(第百二十一条) 青色申告

(Article 121) Blue Returns

(第百二十三条) 青色申告の承認申請の却下

(Article 123) Denial of Applications for Approval to File a Blue Return

(第百二十五条) 青色申告の承認があつたものとみなす場合

(Article 125) Deemed Approval to File a Blue Return

(第百二十七条) 青色申告の承認の取消し

(Article 127) Rescission of Approval to File a Blue Return

(第百三十条) 青色申告書等に係る更正

(Article 130) Reassessment Related to a Blue Return

(第百三十二条) 同族会社等の行為又は計算の否認

(Article 132) Rejection of Acts or Calculations by Family Companies

(第百三十三条) 確定申告又は連結確定申告に係る更正による所得税額等の還付

(Article 133) Refund of Income Tax Due to a Reassessment Related to a Final Return or a Consolidated Final Return

(第百三十八条) 国内源泉所得

(Article 138) Domestic Source Income

(第百四十条) 国内源泉所得の範囲の細目

(Article 140) Details of Scope of Domestic Source Income

(第百四十一条) 外国法人に係る各事業年度の所得に対する法人税の課税標準

(Article 141) Tax Base for a Foreign Corporation's Corporation Tax on Income for Each Business Year

(第百四十三条) 外国法人に係る各事業年度の所得に対する法人税の税率

(Article 143) Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year

(第百四十五条) 申告、納付及び還付等

(Article 145) Filing of Returns, Payment and Refunds

(第百四十五条の二) 外国法人に係る退職年金等積立金に対する法人税の課税標準

(Article 145-2) Tax Base for a Foreign Corporation's Corporation Tax on Retirement Pension Funds

(第百四十五条の四) 外国法人に係る退職年金等積立金に対する法人税の税率

(Article 145-4) Tax Rate for a Foreign Corporation's Corporation Tax on Retirement Pension Funds

(第百四十五条の五) 申告及び納付

(Article 145-5) Filing of Returns and Payment

(第百四十六条) 青色申告

(Article 146) Blue Returns

(第百四十七条) 更正及び決定

(Article 147) Reassessment and Determination