法人税法（外国法人関連部分） - 確定申告 - 第七十四条 | タックスチャンネル

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(確定申告)
第七十四条  内国法人（清算中の内国法人である普通法人及び清算中の協同組合等を除く。）は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。

Final Returns
Article 74  A domestic corporation (excluding an ordinary corporation that is a domestic corporation in liquidation and a cooperative, etc. in liquidation) must file a return containing the following matters, based on the final settlement of the accounts, to the district director of the tax office, within two months after the day following the last day of each business year:一  当該事業年度の課税標準である所得の金額又は欠損金額(i)  the amount of income or loss that is to be used as the tax base for the business year;二  前号に掲げる所得の金額につき前節（税額の計算）の規定を適用して計算した法人税の額(ii)  the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income listed in the preceding item;三  第六十八条及び第六十九条（所得税額等の控除）の規定による控除をされるべき金額で前号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額(iii)  in the case where there is any amount to be credited under Article 68 and Article 69 (Income Tax Credit) that remains even after a credit in the calculation of the amount of corporation tax listed in the preceding item, the remaining amount;四  その内国法人が当該事業年度につき中間申告書を提出した法人である場合には、第二号に掲げる法人税の額から当該申告書に係る中間納付額を控除した金額(iv)  in the case where a domestic corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the amount of corporation tax listed in item (ii);五  前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額(v)  in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and六  前各号に掲げる金額の計算の基礎その他財務省令で定める事項(vi)  the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ordinance of the Ministry of Finance.

前項の規定による申告書には、当該事業年度の貸借対照表、損益計算書その他の財務省令で定める書類を添付しなければならない。

A return under the preceding paragraph must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ordinance of the Ministry of Finance.一  当該事業年度の課税標準である所得の金額又は欠損金額(i)  the amount of income or loss that is to be used as the tax base for the business year;二  前号に掲げる所得の金額につき前節（税額の計算）の規定を適用して計算した法人税の額(ii)  the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income listed in the preceding item;三  第六十八条及び第六十九条（所得税額等の控除）の規定による控除をされるべき金額で前号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額(iii)  in the case where there is any amount to be credited under Article 68 and Article 69 (Income Tax Credit) that remains even after a credit in the calculation of the amount of corporation tax listed in the preceding item, the remaining amount;四  その内国法人が当該事業年度につき中間申告書を提出した法人である場合には、第二号に掲げる法人税の額から当該申告書に係る中間納付額を控除した金額(iv)  in the case where a domestic corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the amount of corporation tax listed in item (ii);五  前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額(v)  in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and六  前各号に掲げる金額の計算の基礎その他財務省令で定める事項(vi)  the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ordinance of the Ministry of Finance.