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

(内国法人に係る所得税の課税標準)
第百七十四条  内国法人に対して課する所得税の課税標準は、その内国法人が国内において支払を受けるべき次に掲げるものの額（第十号に掲げる賞金については、その額から政令で定める金額を控除した残額）とする。

Tax Base for a Domestic Corporation's Income Taxes
Article 174  The tax base for income taxes imposed on a Domestic Corporation is an amount set forth as follows which the Domestic Corporation is paid in Japan (with regard to a monetary award as set forth in item (x), this means the amount remaining after the amount specified by Cabinet Order is deducted therefrom):一  第二十三条第一項（利子所得）に規定する利子等(i)  interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income);二  第二十四条第一項（配当所得）に規定する配当等(ii)  dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income);三  定期積金に係る契約に基づく給付補てん金（当該契約に基づく給付金のうちその給付を受ける金銭の額から当該契約に基づき払い込んだ掛金の額の合計額を控除した残額に相当する部分をいう。）(iii)  compensation for periodic deposits based on a contract for installment deposits (meaning the part of compensation monies based on such a contract which is equivalent to what remains when the sum of installment deposits to be paid in based on that contract is deducted from the monies received as compensation);四  銀行法（昭和五十六年法律第五十九号）第二条第四項（定義等）の契約に基づく給付補てん金（当該契約に基づく給付金のうちその給付を受ける金銭の額から当該契約に基づき払い込むべき掛金の額として政令で定めるものの合計額を控除した残額に相当する部分をいう。）(iv)  compensation for periodic deposits based on a contract as referred to in Article 2, paragraph (4) (Definitions) of the Bank Act (Act No. 59 of 1981) (meaning the part of compensation monies based on such a contract which is equivalent to what remains when the sum of the amounts prescribed by Cabinet Order as installment deposits that must be paid based on the contract is deducted from monies received as compensation);五  抵当証券法（昭和六年法律第十五号）第一条第一項（証券の交付）に規定する抵当証券に基づき締結された当該抵当証券に記載された債権の元本及び利息の支払等に関する事項を含む契約として政令で定める契約により支払われる利息(v)  finance charges that are paid based on a contract prescribed by Cabinet Order as a contract concluded based on mortgage Securities as prescribed in Article 1, paragraph (1) (Delivery of Securities) of the Mortgage Securities Act (Act No. 15 of 1931) which includes information such as the details of the payment of the principal and finance charges for the receivables indicated in the mortgage Securities;六  金その他の貴金属その他これに類する物品で政令で定めるものの買入れ及び売戻しに関する契約で、当該契約に定められた期日において当該契約に定められた金額により当該物品を売り戻す旨の定めがあるものに基づく利益（当該物品の当該売戻しをした場合の当該金額から当該物品の買入れに要した金額を控除した残額をいう。）(vi)  profits based on a contract for the purchase and sellback of a precious metal such as gold or anything equivalent thereto that Cabinet Order provides for, which stipulates that the thing will be sold back at the price stipulated in the contract on the date stipulated in the contract (meaning the amount remaining when the amount required for to purchase the thing is deducted from the amount for which the thing is sold back as stipulated in the contract);七  外国通貨で表示された預貯金でその元本及び利子をあらかじめ約定した率により本邦通貨又は当該外国通貨以外の外国通貨に換算して支払うこととされているものの差益（当該換算による差益として政令で定めるものをいう。）(vii)  margin arising from Deposits or Savings in a foreign currency the principal and interest of which are to be paid after conversion into Japanese yen or into a different foreign currency at the rate agreed upon in advance;八  生命保険契約若しくは損害保険契約又はこれらに類する共済に係る契約で保険料又は掛金を一時に支払うこと（これに準ずる支払方法として政令で定めるものを含む。）その他政令で定める事項をその内容とするもののうち、保険期間又は共済期間（以下この号において「保険期間等」という。）が五年以下のもの及び保険期間等が五年を超えるものでその保険期間等の初日から五年以内に解約されたものに基づく差益（これらの契約に基づく満期保険金、満期返戻金若しくは満期共済金又は解約返戻金の金額からこれらの契約に基づき支払つた保険料又は掛金の額の合計額を控除した金額として政令で定めるところにより計算した金額をいう。）(viii)  margin based on a life insurance contract or non-life insurance contract or based on a mutual aid contract similar thereto, which provides that premiums or installment deposits are to be paid in a lump sum (this includes anything prescribed by Cabinet Order as a method of payment equivalent thereto) and which has a term of insurance or mutual aid (hereinafter referred to as a "term of coverage" in this item) not exceeding five years or has a term of coverage exceeding five years but is canceled within five years from the first day of the term of coverage (meaning the amount calculated pursuant to Cabinet Order as the amount arrived at when the sum total of premiums or installment deposits already paid based on the contract is deducted from the amount of maturity proceeds, return on maturity, mutual aid monies at maturity, or cancellation returns based on the contract);九  匿名組合契約（これに準ずる契約として政令で定めるものを含む。第百七十六条第二項（信託財産に係る利子等の課税の特例）において同じ。）に基づく利益の分配(ix)  a distribution of proceeds based on a silent partnership agreement (this includes anything prescribed by Cabinet Order as an agreement equivalent thereto; the same applies in Article 176, paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property));十  馬主が受ける競馬の賞金で政令で定めるもの(x)  a monetary award from horse racing received by a horse's owner, as prescribed by Cabinet Order