Book I: General Provisions

Chapter 1: Common Rules (Art. 1 - 3)

Chapter 2: Taxpayers (Art. 4)

Chapter 3: The Scope of Taxable Income, etc. (Art. 5 - 10)

Chapter 4: Common Rules Concerning the Attribution of Income (Art. 11 - 12)

Chapter 5: Business Year (Art. 13 - 15)

Chapter 6: The Place of Tax Payment (Art. 16 - 20)

Book II: Tax Liability of a Domestic Corporation

Chapter 1: Corporation Tax on Income of Each Business Year

Part 1: Tax Base and its Calculation (Art. 21 - 65)

Part 2: Calculation of Tax Amount (Art. 66 - 70-2)

Part 3: Tax Return, Payment and Refund, etc. (Art. 71 - 82)

Chapter 2: Corporation Tax on Retirement Pension, etc. Funds

Part 1: Tax Base and its Calculation (Art. 83 - 86)

Part 2: Calculation of Tax Amount (Art. 87)

Part 3: Tax Return and Payment (Art. 88 - 91)

Chapter 3: Corporation Tax on Liquidation Income and Special Taxation Rules in case of Continuance, etc.

Part 1: Corporation Tax on Liquidation Income in Case of Dissolution (Art. 92 - 110)

Part 2: Corporation Tax on Liquidation Income in Case of Merger (Art. 111 - 117)

Part 3: Special rules of Taxation in Case of Continunce, etc. (Art. 118 - 120)

Chapter 4: Blue Tax Returns (Art. 121 - 128)

Chapter 5: Correction and Determination (Art. 129 - 137)

Book III: Tax Liability of a Foreign Corporation

Chapter 1: Domestic Source Income (Art. 138 - 140)

Chapter 2: Corporation Tax on the Income of Each Business Year

Part 1: Tax Base and its Calculation (Art. 141 - 142)

Part 2: Calculation of Tax Amount (Art. 143 - 144)

Part 3: Tax Return, Payment and Refund, etc. (Art. 145)

Part 4: Blue Tax Return (Art. 146)

Part 5: Correction and Determination (Art. 147)

Book IV: Miscellaneous Provisions (Art. 148 - 158)

Book V: Penalties (Art. 159 - 164)

Supplementary Provisions

(translation by Vicki L. Beyer)

Temple University Japan