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

(連結特定同族会社の特別税率)
第八十一条の十三  

Special Tax Rate for Consolidated Specific Family Companies
Article 81-13  一  当該連結事業年度の連結所得の金額（個別益金額又は個別損金額を計算する場合にこれらに加算し又は減算する第六十二条第二項（合併及び分割による資産等の時価による譲渡）に規定する譲渡利益額又は譲渡損失額があるときは、当該譲渡利益額又は譲渡損失額がないものとして計算した金額とする。）(i)  the amount of consolidated income for the consolidated business year (when there is any amount of capital gain or loss as prescribed in Article 62, paragraph (2) (Transfer of Assets at Fair Value as a Result of Merger and Company Split) that is to be added to or subtracted from the amount of individual gross profits or deductible expenses in the case of calculating such amount, the amount of consolidated income is to be the amount calculated by deeming that the capital gain or loss does not exist);二  第八十一条の四（連結事業年度における受取配当等の益金不算入）の規定により当該連結事業年度の連結所得の金額の計算上益金の額に算入されなかつた金額（連結法人が他の連結法人（当該連結法人との間に連結完全支配関係があるものに限る。）から受ける第二十三条第一項（受取配当等の益金不算入）に規定する配当等の額に係るもののうち政令で定めるものを除く。）(ii)  the amount excluded from gross profits in the calculation of the amount of consolidated income for the consolidated business year under Article 81-4 (Exclusion of Dividends Received in a Consolidated Business Year from Gross Profits) (excluding the portion of the amount of dividend prescribed in Article 23, paragraph (1) (Exclusion of Dividends Received from Gross Profits) that a consolidated corporation receives from another consolidated corporation (limited to a consolidated corporation that has a consolidated full controlling interest in the consolidated corporation));三  個別益金額を計算する場合の第二十六条第一項（還付金等の益金不算入）に規定する還付を受け又は充当される金額（同項第一号に係る部分の金額を除く。）及び同条第五項に規定する還付を受ける金額並びに第八十一条の四の二（連結事業年度における外国税額の還付金の益金不算入）に規定する減額された部分として政令で定める金額の合計額(iii)  the sum of the amount to be refunded or to be appropriated as prescribed in Article 26, paragraph (1) (Exclusion of Refunds from Gross Profits) in the case of calculating the amount of individual gross profits (excluding the amount of the portion pertaining to item (i) of the paragraph), the amount to be refunded as prescribed in paragraph (5) of the Article, and the amount specified by Cabinet Order as the reduced portion as prescribed in Article 81-4-2 (Exclusion of Refunds from Foreign Taxes in a Consolidated Business Year from Gross Profits); and四  第八十一条の九（連結欠損金の繰越し）の規定により当該連結事業年度の連結所得の金額の計算上損金の額に算入された金額並びに個別損金額を計算する場合の第五十九条第一項及び第二項（会社更生等による債務免除等があつた場合の欠損金の損金算入）に規定する合計額に達するまでの金額の合計額(iv)  the sum of the amount included in deductible expenses in the calculation of the amount of consolidated income for the consolidated business year under Article 81-9 (Carryover of Consolidated Operating Loss), and the amount up to the sum prescribed in Article 59, paragraph (1) and paragraph (2) (Inclusion in Deductible Expenses of the Net Operating Losses Where a Corporate Reorganization Has Caused a Release from Obligation) in the case of calculating the amount of individual deductible expenses.一  当該連結事業年度の連結所得等の金額の百分の四十に相当する金額(i)  the amount equivalent to 40 percent of the amount of consolidated income, etc. for the consolidated business year;二  年二千万円(ii)  20 million yen per annum; or三  当該連結事業年度終了の時における連結利益積立金額（当該連結事業年度の連結所得等の金額に係る部分の金額を除く。）がその時における連結親法人の資本金の額又は出資金の額の百分の二十五に相当する金額に満たない場合におけるその満たない部分の金額に相当する金額(iii)  in the case where the amount of consolidated retained earnings as of the end of the consolidated business year (excluding the amount of the portion pertaining to the amount of consolidated income, etc. for the consolidated business year) is less than 25 percent of the consolidated parent corporation's stated capital or capital contributions at the time, the amount equivalent to the shortfall.

前項に規定する連結留保金額とは、次に掲げる金額の合計額（第四項において「連結所得等の金額」という。）のうち留保した金額から、当該連結事業年度の連結所得の金額につき前条第一項又は第二項の規定により計算した法人税の額（次条から第八十一条の十七まで（税額控除）の規定により控除する金額がある場合には、当該金額を控除した金額）並びに地方税法の規定により当該連結事業年度の連結法人税個別帰属額（第八十一条の十八第一項（連結法人税の個別帰属額の計算）の規定により同項に規定する負担額として支出すべき金額又は減少額として収入すべき金額として計算される金額をいう。）に調整を加えた金額に係る道府県民税及び市町村民税（都民税を含む。）の額として政令で定めるところにより計算した金額の合計額を控除した金額をいう。

The amount of consolidated retained income prescribed in the preceding paragraph means the amount that remains after deducting, from the retained portion of the sum of the following amounts (referred to as the "amount of consolidated income, etc." in paragraph (4)), the sum of the amount of corporation tax calculated as prescribed in paragraph (1) or paragraph (2) of the preceding Article, with regard to the amount of consolidated income for the consolidated business year (in the case where there is any amount to be credited under the following Article to Article 81-17 (Tax Credit), the amount of corporation tax that remains after crediting the amount) and the amounts calculated, as specified by Cabinet Order, as those of the prefectural inhabitants' tax and municipal inhabitants' tax (including the Tokyo inhabitants' tax) that are related to the adjusted individually attributed amount of consolidated corporation tax (meaning the amount calculated, pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of Individually Attributed Amount of Consolidated Corporation Tax), to be the payable amount to be the burden or the receivable amount as the reduction prescribed in the paragraph) for the consolidated business year pursuant to the provisions of the Local Tax Act:一  当該連結事業年度の連結所得の金額（個別益金額又は個別損金額を計算する場合にこれらに加算し又は減算する第六十二条第二項（合併及び分割による資産等の時価による譲渡）に規定する譲渡利益額又は譲渡損失額があるときは、当該譲渡利益額又は譲渡損失額がないものとして計算した金額とする。）(i)  the amount of consolidated income for the consolidated business year (when there is any amount of capital gain or loss as prescribed in Article 62, paragraph (2) (Transfer of Assets at Fair Value as a Result of Merger and Company Split) that is to be added to or subtracted from the amount of individual gross profits or deductible expenses in the case of calculating such amount, the amount of consolidated income is to be the amount calculated by deeming that the capital gain or loss does not exist);二  第八十一条の四（連結事業年度における受取配当等の益金不算入）の規定により当該連結事業年度の連結所得の金額の計算上益金の額に算入されなかつた金額（連結法人が他の連結法人（当該連結法人との間に連結完全支配関係があるものに限る。）から受ける第二十三条第一項（受取配当等の益金不算入）に規定する配当等の額に係るもののうち政令で定めるものを除く。）(ii)  the amount excluded from gross profits in the calculation of the amount of consolidated income for the consolidated business year under Article 81-4 (Exclusion of Dividends Received in a Consolidated Business Year from Gross Profits) (excluding the portion of the amount of dividend prescribed in Article 23, paragraph (1) (Exclusion of Dividends Received from Gross Profits) that a consolidated corporation receives from another consolidated corporation (limited to a consolidated corporation that has a consolidated full controlling interest in the consolidated corporation));三  個別益金額を計算する場合の第二十六条第一項（還付金等の益金不算入）に規定する還付を受け又は充当される金額（同項第一号に係る部分の金額を除く。）及び同条第五項に規定する還付を受ける金額並びに第八十一条の四の二（連結事業年度における外国税額の還付金の益金不算入）に規定する減額された部分として政令で定める金額の合計額(iii)  the sum of the amount to be refunded or to be appropriated as prescribed in Article 26, paragraph (1) (Exclusion of Refunds from Gross Profits) in the case of calculating the amount of individual gross profits (excluding the amount of the portion pertaining to item (i) of the paragraph), the amount to be refunded as prescribed in paragraph (5) of the Article, and the amount specified by Cabinet Order as the reduced portion as prescribed in Article 81-4-2 (Exclusion of Refunds from Foreign Taxes in a Consolidated Business Year from Gross Profits); and四  第八十一条の九（連結欠損金の繰越し）の規定により当該連結事業年度の連結所得の金額の計算上損金の額に算入された金額並びに個別損金額を計算する場合の第五十九条第一項及び第二項（会社更生等による債務免除等があつた場合の欠損金の損金算入）に規定する合計額に達するまでの金額の合計額(iv)  the sum of the amount included in deductible expenses in the calculation of the amount of consolidated income for the consolidated business year under Article 81-9 (Carryover of Consolidated Operating Loss), and the amount up to the sum prescribed in Article 59, paragraph (1) and paragraph (2) (Inclusion in Deductible Expenses of the Net Operating Losses Where a Corporate Reorganization Has Caused a Release from Obligation) in the case of calculating the amount of individual deductible expenses.一  当該連結事業年度の連結所得等の金額の百分の四十に相当する金額(i)  the amount equivalent to 40 percent of the amount of consolidated income, etc. for the consolidated business year;二  年二千万円(ii)  20 million yen per annum; or三  当該連結事業年度終了の時における連結利益積立金額（当該連結事業年度の連結所得等の金額に係る部分の金額を除く。）がその時における連結親法人の資本金の額又は出資金の額の百分の二十五に相当する金額に満たない場合におけるその満たない部分の金額に相当する金額(iii)  in the case where the amount of consolidated retained earnings as of the end of the consolidated business year (excluding the amount of the portion pertaining to the amount of consolidated income, etc. for the consolidated business year) is less than 25 percent of the consolidated parent corporation's stated capital or capital contributions at the time, the amount equivalent to the shortfall.

第一項に規定する連結留保控除額とは、次に掲げる金額のうち最も多い金額をいう。

The amount of consolidated allowance for retained income as prescribed in paragraph (1) is the largest amount out of those listed as follows:一  当該連結事業年度の連結所得の金額（個別益金額又は個別損金額を計算する場合にこれらに加算し又は減算する第六十二条第二項（合併及び分割による資産等の時価による譲渡）に規定する譲渡利益額又は譲渡損失額があるときは、当該譲渡利益額又は譲渡損失額がないものとして計算した金額とする。）(i)  the amount of consolidated income for the consolidated business year (when there is any amount of capital gain or loss as prescribed in Article 62, paragraph (2) (Transfer of Assets at Fair Value as a Result of Merger and Company Split) that is to be added to or subtracted from the amount of individual gross profits or deductible expenses in the case of calculating such amount, the amount of consolidated income is to be the amount calculated by deeming that the capital gain or loss does not exist);二  第八十一条の四（連結事業年度における受取配当等の益金不算入）の規定により当該連結事業年度の連結所得の金額の計算上益金の額に算入されなかつた金額（連結法人が他の連結法人（当該連結法人との間に連結完全支配関係があるものに限る。）から受ける第二十三条第一項（受取配当等の益金不算入）に規定する配当等の額に係るもののうち政令で定めるものを除く。）(ii)  the amount excluded from gross profits in the calculation of the amount of consolidated income for the consolidated business year under Article 81-4 (Exclusion of Dividends Received in a Consolidated Business Year from Gross Profits) (excluding the portion of the amount of dividend prescribed in Article 23, paragraph (1) (Exclusion of Dividends Received from Gross Profits) that a consolidated corporation receives from another consolidated corporation (limited to a consolidated corporation that has a consolidated full controlling interest in the consolidated corporation));三  個別益金額を計算する場合の第二十六条第一項（還付金等の益金不算入）に規定する還付を受け又は充当される金額（同項第一号に係る部分の金額を除く。）及び同条第五項に規定する還付を受ける金額並びに第八十一条の四の二（連結事業年度における外国税額の還付金の益金不算入）に規定する減額された部分として政令で定める金額の合計額(iii)  the sum of the amount to be refunded or to be appropriated as prescribed in Article 26, paragraph (1) (Exclusion of Refunds from Gross Profits) in the case of calculating the amount of individual gross profits (excluding the amount of the portion pertaining to item (i) of the paragraph), the amount to be refunded as prescribed in paragraph (5) of the Article, and the amount specified by Cabinet Order as the reduced portion as prescribed in Article 81-4-2 (Exclusion of Refunds from Foreign Taxes in a Consolidated Business Year from Gross Profits); and四  第八十一条の九（連結欠損金の繰越し）の規定により当該連結事業年度の連結所得の金額の計算上損金の額に算入された金額並びに個別損金額を計算する場合の第五十九条第一項及び第二項（会社更生等による債務免除等があつた場合の欠損金の損金算入）に規定する合計額に達するまでの金額の合計額(iv)  the sum of the amount included in deductible expenses in the calculation of the amount of consolidated income for the consolidated business year under Article 81-9 (Carryover of Consolidated Operating Loss), and the amount up to the sum prescribed in Article 59, paragraph (1) and paragraph (2) (Inclusion in Deductible Expenses of the Net Operating Losses Where a Corporate Reorganization Has Caused a Release from Obligation) in the case of calculating the amount of individual deductible expenses.一  当該連結事業年度の連結所得等の金額の百分の四十に相当する金額(i)  the amount equivalent to 40 percent of the amount of consolidated income, etc. for the consolidated business year;二  年二千万円(ii)  20 million yen per annum; or三  当該連結事業年度終了の時における連結利益積立金額（当該連結事業年度の連結所得等の金額に係る部分の金額を除く。）がその時における連結親法人の資本金の額又は出資金の額の百分の二十五に相当する金額に満たない場合におけるその満たない部分の金額に相当する金額(iii)  in the case where the amount of consolidated retained earnings as of the end of the consolidated business year (excluding the amount of the portion pertaining to the amount of consolidated income, etc. for the consolidated business year) is less than 25 percent of the consolidated parent corporation's stated capital or capital contributions at the time, the amount equivalent to the shortfall.