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

(各事業年度の所得に対する法人税の税率)
第六十六条  内国法人である普通法人、一般社団法人等（別表第二に掲げる一般社団法人及び一般財団法人並びに公益社団法人及び公益財団法人をいう。次項及び第三項において同じ。）又は人格のない社団等に対して課する各事業年度の所得に対する法人税の額は、各事業年度の所得の金額に百分の三十の税率を乗じて計算した金額とする。

Tax Rate for Corporation Tax on Income for Each Business Year
Article 66  The amount of corporation tax imposed on an ordinary corporation, general incorporated association, etc. (meaning a general incorporated association, general incorporated foundation, public interest incorporated association or public interest incorporated foundation as listed in Appended Table 2; the same applies in the following paragraph and paragraph (3)), or an association or foundation without juridical personality, which is a domestic corporation, on its income for each business year, is to be the amount calculated by multiplying the amount of income for each business year by a tax rate of 30 percent.

前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの（保険業法に規定する相互会社を除く。）、一般社団法人等又は人格のない社団等の各事業年度の所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の二十二の税率による。

In the case referred to in the preceding paragraph, with regard to an amount of eight million yen per annum or less out of the amount of income of an ordinary corporation whose amount of stated capital or amount of capital contributions is not more than 100 million yen or which holds no capital or capital contributions as of the end of each business year (excluding a mutual company as prescribed in the Insurance Business Act) or of a general incorporated association, etc. or an association or foundation without juridical personality, the applicable tax rate is 22 percent, notwithstanding the provisions of the paragraph.

公益法人等（一般社団法人等を除く。）又は協同組合等に対して課する各事業年度の所得に対する法人税の額は、各事業年度の所得の金額に百分の二十二の税率を乗じて計算した金額とする。

The amount of corporation tax imposed on a corporation in the public interest, etc. (excluding a general incorporated association, etc.) or cooperative, etc. on its income for each business year is to be the amount calculated by multiplying the amount of income for each business year by a tax rate of 22 percent.

事業年度が一年に満たない法人に対する第二項の規定の適用については、同項中「年八百万円」とあるのは、「八百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。

With regard to the application of paragraph (2) to a corporation whose business year is less than one year, the term "amount of eight million yen per annum" in the paragraph is deemed to be replaced with "amount calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the business year."

前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。

The number of months set forth in the preceding paragraph is calculated according to the calendar and a division of less than one month is counted as one month.

第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人については、第二項の規定は、適用しない。

The provisions of paragraph (2) do not apply to a trust corporation as prescribed in Article 4-7 (Application of This Act to Trust Corporations).