法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(不正行為等に係る費用等の損金不算入)
第五十五条  内国法人が、その所得の金額若しくは欠損金額又は法人税の額の計算の基礎となるべき事実の全部又は一部を隠ぺいし、又は仮装すること（以下この項及び次項において「隠ぺい仮装行為」という。）によりその法人税の負担を減少させ、又は減少させようとする場合には、当該隠ぺい仮装行為に要する費用の額又は当該隠ぺい仮装行為により生ずる損失の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses
Article 55  In the case where a domestic corporation reduces or attempts to reduce the burden of corporation tax by concealing or falsifying the whole or a part of the facts that are to be used as the basis of the calculation of the amount of its income, loss, or corporation tax (hereinafter referred to as "acts of concealing or falsifying" in this paragraph and the following paragraph), the amount of expenses required for the acts of concealing or falsifying or the net operating loss arising from the acts of concealing or falsifying is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.一  国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(i)  in the case of national taxes, delinquent tax, additional tax for understatement, additional tax for failure to file, additional tax on non-payment, and substantial additional tax and delinquency tax under the provisions of the Stamp Tax Act (Act No. 23 of 1967); and二  地方税法の規定による延滞金（同法第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）、第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）又は第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）の規定により徴収されるものを除く。）、過少申告加算金、不申告加算金及び重加算金(ii)  delinquent charge, additional charge for understatement, additional charge for failure to file and substantial additional charge imposed by a local government under the provisions of the Local Tax Act (excluding a delinquent charge collected under Article 65 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Prefectural Inhabitants Tax), Article 72-45-2 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Enterprise Tax), or Article 327 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Municipal Inhabitants Tax) of the Act).一  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はこれに準ずる者として政令で定めるものが課する罰金又は科料に相当するものを含む。）並びに過料(i)  fine and petty fine (including what is equivalent to a fine or petty fine due to notification procedures and what is equivalent to a fine or petty fine imposed by a foreign state or any other person specified by Cabinet Order as being equivalent thereto) and non-penal fine;二  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(ii)  surcharge and delinquent charge under the provisions of the Act on Emergency Measures for Stabilization of National Life (Act No. 121 of 1973);三  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金(iii)  surcharge and delinquent charge under the provisions of the Act on Prohibition of Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947);四  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(iv)  surcharge and delinquent charge under the provisions of Chapter VI-2 (Surcharge) of the Financial Instruments and Exchange Act; and五  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(v)  surcharge and delinquent charge under the provisions of the Certified Public Accountant Act (Act No. 103 of 1948).

前項の規定は、内国法人が隠ぺい仮装行為によりその納付すべき法人税以外の租税の負担を減少させ、又は減少させようとする場合について準用する。

The provisions of the preceding paragraph apply mutatis mutandis to the case where a domestic corporation reduces or attempts to reduce the burden of taxes other than corporation tax that it is due to pay through any acts of concealing or falsifying.一  国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(i)  in the case of national taxes, delinquent tax, additional tax for understatement, additional tax for failure to file, additional tax on non-payment, and substantial additional tax and delinquency tax under the provisions of the Stamp Tax Act (Act No. 23 of 1967); and二  地方税法の規定による延滞金（同法第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）、第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）又は第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）の規定により徴収されるものを除く。）、過少申告加算金、不申告加算金及び重加算金(ii)  delinquent charge, additional charge for understatement, additional charge for failure to file and substantial additional charge imposed by a local government under the provisions of the Local Tax Act (excluding a delinquent charge collected under Article 65 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Prefectural Inhabitants Tax), Article 72-45-2 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Enterprise Tax), or Article 327 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Municipal Inhabitants Tax) of the Act).一  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はこれに準ずる者として政令で定めるものが課する罰金又は科料に相当するものを含む。）並びに過料(i)  fine and petty fine (including what is equivalent to a fine or petty fine due to notification procedures and what is equivalent to a fine or petty fine imposed by a foreign state or any other person specified by Cabinet Order as being equivalent thereto) and non-penal fine;二  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(ii)  surcharge and delinquent charge under the provisions of the Act on Emergency Measures for Stabilization of National Life (Act No. 121 of 1973);三  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金(iii)  surcharge and delinquent charge under the provisions of the Act on Prohibition of Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947);四  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(iv)  surcharge and delinquent charge under the provisions of Chapter VI-2 (Surcharge) of the Financial Instruments and Exchange Act; and五  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(v)  surcharge and delinquent charge under the provisions of the Certified Public Accountant Act (Act No. 103 of 1948).

内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

The following amounts that a domestic corporation pays are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:一  国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(i)  in the case of national taxes, delinquent tax, additional tax for understatement, additional tax for failure to file, additional tax on non-payment, and substantial additional tax and delinquency tax under the provisions of the Stamp Tax Act (Act No. 23 of 1967); and二  地方税法の規定による延滞金（同法第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）、第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）又は第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）の規定により徴収されるものを除く。）、過少申告加算金、不申告加算金及び重加算金(ii)  delinquent charge, additional charge for understatement, additional charge for failure to file and substantial additional charge imposed by a local government under the provisions of the Local Tax Act (excluding a delinquent charge collected under Article 65 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Prefectural Inhabitants Tax), Article 72-45-2 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Enterprise Tax), or Article 327 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Municipal Inhabitants Tax) of the Act).一  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はこれに準ずる者として政令で定めるものが課する罰金又は科料に相当するものを含む。）並びに過料(i)  fine and petty fine (including what is equivalent to a fine or petty fine due to notification procedures and what is equivalent to a fine or petty fine imposed by a foreign state or any other person specified by Cabinet Order as being equivalent thereto) and non-penal fine;二  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(ii)  surcharge and delinquent charge under the provisions of the Act on Emergency Measures for Stabilization of National Life (Act No. 121 of 1973);三  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金(iii)  surcharge and delinquent charge under the provisions of the Act on Prohibition of Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947);四  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(iv)  surcharge and delinquent charge under the provisions of Chapter VI-2 (Surcharge) of the Financial Instruments and Exchange Act; and五  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(v)  surcharge and delinquent charge under the provisions of the Certified Public Accountant Act (Act No. 103 of 1948).

内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

The following amounts that a domestic corporation pays are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:一  国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(i)  in the case of national taxes, delinquent tax, additional tax for understatement, additional tax for failure to file, additional tax on non-payment, and substantial additional tax and delinquency tax under the provisions of the Stamp Tax Act (Act No. 23 of 1967); and二  地方税法の規定による延滞金（同法第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）、第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）又は第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）の規定により徴収されるものを除く。）、過少申告加算金、不申告加算金及び重加算金(ii)  delinquent charge, additional charge for understatement, additional charge for failure to file and substantial additional charge imposed by a local government under the provisions of the Local Tax Act (excluding a delinquent charge collected under Article 65 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Prefectural Inhabitants Tax), Article 72-45-2 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Enterprise Tax), or Article 327 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Municipal Inhabitants Tax) of the Act).一  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はこれに準ずる者として政令で定めるものが課する罰金又は科料に相当するものを含む。）並びに過料(i)  fine and petty fine (including what is equivalent to a fine or petty fine due to notification procedures and what is equivalent to a fine or petty fine imposed by a foreign state or any other person specified by Cabinet Order as being equivalent thereto) and non-penal fine;二  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(ii)  surcharge and delinquent charge under the provisions of the Act on Emergency Measures for Stabilization of National Life (Act No. 121 of 1973);三  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金(iii)  surcharge and delinquent charge under the provisions of the Act on Prohibition of Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947);四  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(iv)  surcharge and delinquent charge under the provisions of Chapter VI-2 (Surcharge) of the Financial Instruments and Exchange Act; and五  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(v)  surcharge and delinquent charge under the provisions of the Certified Public Accountant Act (Act No. 103 of 1948).

内国法人が供与をする刑法（明治四十年法律第四十五号）第百九十八条（贈賄）に規定する賄賂又は不正競争防止法（平成五年法律第四十七号）第十八条第一項（外国公務員等に対する不正の利益の供与等の禁止）に規定する金銭その他の利益に当たるべき金銭の額及び金銭以外の資産の価額並びに経済的な利益の額の合計額に相当する費用又は損失の額（その供与に要する費用の額又はその供与により生ずる損失の額を含む。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

The amount of a bribe as prescribed in Article 198 (Bribe) of the Penal Code (Act No. 45 of 1907), monies or other profits as prescribed in Article 18, paragraph (1) (Prohibition of Provision of Illicit Profit, etc. to Foreign Public Officials, etc.) of the Unfair Competition Prevention Act (Act No.47 of 1993), and the value of assets other than monies which is provided by a domestic corporation, and the amount of expenses equivalent to the total of the economic benefits or the net operating loss (including the amount of expenses required for the provision thereof or the net operating loss on the provision thereof),is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.一  国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(i)  in the case of national taxes, delinquent tax, additional tax for understatement, additional tax for failure to file, additional tax on non-payment, and substantial additional tax and delinquency tax under the provisions of the Stamp Tax Act (Act No. 23 of 1967); and二  地方税法の規定による延滞金（同法第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）、第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）又は第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）の規定により徴収されるものを除く。）、過少申告加算金、不申告加算金及び重加算金(ii)  delinquent charge, additional charge for understatement, additional charge for failure to file and substantial additional charge imposed by a local government under the provisions of the Local Tax Act (excluding a delinquent charge collected under Article 65 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Prefectural Inhabitants Tax), Article 72-45-2 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Enterprise Tax), or Article 327 (Delinquent Charge in the Case of Extending Due Date for Payment of Corporations' Municipal Inhabitants Tax) of the Act).一  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はこれに準ずる者として政令で定めるものが課する罰金又は科料に相当するものを含む。）並びに過料(i)  fine and petty fine (including what is equivalent to a fine or petty fine due to notification procedures and what is equivalent to a fine or petty fine imposed by a foreign state or any other person specified by Cabinet Order as being equivalent thereto) and non-penal fine;二  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(ii)  surcharge and delinquent charge under the provisions of the Act on Emergency Measures for Stabilization of National Life (Act No. 121 of 1973);三  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金(iii)  surcharge and delinquent charge under the provisions of the Act on Prohibition of Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947);四  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(iv)  surcharge and delinquent charge under the provisions of Chapter VI-2 (Surcharge) of the Financial Instruments and Exchange Act; and五  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(v)  surcharge and delinquent charge under the provisions of the Certified Public Accountant Act (Act No. 103 of 1948).