法人税法の一部を改正する法律

In Article 4 item 2, "Japanese Government Corporation for Housing of Allied Personnel," shall be added next to "Kodan," , in item 3 of the same Article, "Civilian Merchant Marine Committee" shall be amended as "Civil Merchant Marine Commission" ;and in item 4 of the same Article, "and Social Insurance Medical Fee Payment Fund" shall be amended as ", Social Insurance Medical Fee Payment Fund and Japan Braodcasting Corporation" .

第五條第三号中「国家公務員法」の下に「又は地方公務員法」を加え、「国家公務員の組合その他の団体」を「国家公務員又は地方公務員の団体」に改める。

In Article 5 item 3, "and unions or other organizations of government employees" shall be amended as "and the organizations of national public service personnel or local public service personnel" , and "which have been incorporated and have been established in accordance with the National Public Service Law" shall be amended as "which have been established in accordance with the National Public Service Law or the Local Public Service Law" .

第七條の二第二項中「第三十一條の二」を「第三十一條の三」に改める。

In Article 7-(2) paragraph 2, "Article 31-(2)" shall be amended as "Article 31-(3)" .

第九條第二項中「又は罰金」を「、地方税法の規定による市町村民税又は罰金」に、「又は国税徴收法第九條第三項」を「、国税徴收法第九條第三項又は地方税法」に、「又は延滯加算税額に相当する国税」を「、延滯加算税額に相当する国税又は過少申告加算金額、不申告加算金額、重加算金額若しくは延滯加算金額」に改め、同條第七項中「第九條の八」を「第九條の九」に改める。

In Article 9 paragraph 2, "fine or" shall be amended as ", municipal inhabitant tax under the provisions of the Local Tax Law, fine or" , "the National Tax Collection Law" as "the National Tax Collection Law or the Local Tax Law" , and "and also to the national tax equivalent to the delinquent additional tax" as "and also to the national tax equivalent to the delinquent additional tax, or the negligence additional money, non-filing additional money, heavy additional money or delinquent additional money" , and in paragraph 7 of the same Article, "Article 9-(8)" shall be amended as "Article 9-(9)" .

第九條の二中「株式を」を「額面株式を」に、「から当該株式の発行のために要した費用の額を控除した金額」を「及び無額面株式を発行した場合のその発行価額のうち資本に組み入れなかつた金額」に改める。

In Article 9-(2), "its share" shall be amended as "its par-stock" , and "minus the amount expended to issue the shares concerned" shall be amended as "and such issue price of the no-par stock as is not transferred to the capital account, if the no-par stock has been issued" .

第九條の五第一項中「合併法人が被合併法人の株主、社員又は出資者に対し割り当てた株式の金額又はこれらの者の出資に引き当てた金額の合計額」を「合併法人の合併に因り増加した資本又は出資の金額（合併に因り法人を設立した場合には、当該法人の設立の時における資本又は出資の金額）」に、「株式の拂込金額又は出資金額」を「資本又は出資の金額（被合併法人が二以上あるときは、これらの被合併法人の資本又は出資の金額の合計額とし、合併法人が被合併法人の株式若しくは出資を有していた場合又は一の被合併法人が他の被合併法人の株式若しくは出資を有していた場合において、合併法人が当該株式又は出資に対し株式の割当又は出資の引当をしなかつたときは、その割当又は引当をしなかつた株式又は出資に対応する被合併法人の資本又は出資の金額を控除した金額とする。）」に改める。

In Article 9-(5) paragraph 1, "by allotting to the shareholders, partners or investors of the amalgamated corporation less stocks or less amount of money than the paid-up amount of stocks or the invested amount held by the amalgamated corporation at the time of amalgamation" , shall be amended as"for the fact that the increased amount of capital or investment of the amalgamating corporation as the result of the amalgamation (or, if the new corporation has been established as the result of the amalgamation, the amount of capital or investment at the time of the establishment of the new corporation) is less than the amount of capital or investment (or, if there are two or more amalgamated corporations the total amount of capital or investment of these amalgamated corporations;or in cases where the amalgamating corporation had or amalgamated corporation had another amalgamated corporation's stock or investment, if the amalgamating corporation does not allot its share or investment to the stock or investment concerned, the total amount of capital or investment concerned shall be reduced by the amount of capital or investment of the amalgamated corporation corresponding to the stock or investment to which the amalgamating corporation's stock or investment was not allotted).

第九條の六第二項第一号中「（株式又は出資については、その拂込金額。以下本條において同じ。）」を削り、同項第三号中「拂込金額」を「価額」に改め、同項に次の一号を加える。

In Article 9-(6) paragraph 2 item 1, "(as for stocks or investments, the paid-up amount thereof;hereinafter the same in this Article)" shall be deleted;in item 3 of the same paragraph "paidup amount" shall be amended as "the amount" ;and the following one item shall be added to the same paragraph:

四　法人が株式を有している場合において、その株式を発行する法人が積立金額の全部又は一部を資本に組み入れたときにおけるその資本に組み入れた積立金額のうち、当該株式を有している法人の有する株式に対応する部分の金額

4.　In a case where a corporation owns stocks of other corporation, if the issuer corporation of the stock has transferred the amount of reserve or a part thereof to the capital account, such amount of reserve transferred to the capital account as corresponds to the stocks which the owner corporation of the stock owns.

同條第三項中「前項各号の場合」を「前項第一号乃至第三号に規定する場合」に、「その拂込金額」を「当該株式又は出資の価額」に改め、同條に次の一項を加える。

In paragraph 3 of the same Article, "each item of the preceding paragraph" shall be amended as "items 1 to 3 inclusive of the preceding paragraph" , and "the paid-up amount thereof" as "the amount of the stock or investment concerned." ;and the following one paragraph shall be added to the same Article:

第二項第一号又は第二号に規定する場合において、株式の消却、資本の減少、退社、脱退、出資の減少又は解散に因り取得する財産のうちに株式又は出資があるときにおける当該株式又は出資の価額及び同項第三号に規定する場合において合併に因り取得する株式又は出資の価額は、前三項の規定の適用については、当該株式の額面金額又は当該出資の金額による。但し、第二項第一号又は第二号に規定する場合において取得する株式を発行する法人が無額面株式を発行しているとき及び同項第三号に規定する場合において合併に因り無額面株式を発行したときにおいては、当該株式の価額は、それぞれ第一号又は第二号に掲げる金額による。

5　The amount of the stock or investment included in the property which was acquired due to the redemption of stocks decrease in capital, retirement, secession, decrease in investment or dissolution in a case under the provision of paragraph 2 item 1 or 2 and the amount of stock or investment which was acquired due to amalgamation in a case under the provision of item 3 of the same paragraph shall be the face value of the stock or the amount of the investment for the purpose of the application of the provisions of the preceding three paragraphs; provided that, if the corporation which issues the stocks acquired in a case under the provision of paragraph 2 item 1 or 2 issues no-par stocks, or if, in a case under the provision of item 3 of the same paragraph, nopar stocks are issued as the result of the amalgamation, the value of the stock concerned shall be the amount prescribed respectively under item 1 or 2.

一　当該株式の取得の基因となつた株式の消却、資本の減少若しくは出資の減少に関する決議があり、退社若しくは脱退があり、又は解散に因る残余財産の分配に関する決定があつた時における当該株式を発行する法人の資本の金額を発行済株式の総数で除した金額

1.　The amount of capital of the issuer corporation at the time of the decision with respect to the redemption of stocks, decrease in capital or decrease in investment which is the cause for the acquisition of the stock concerned, or at the time of retirement or secession or at the time of the resolution with respect to the distribution of the residual assets, divided by the number of total issued stocks.

二　当該合併に因り増加した資本の金額（合併に因り法人を設立した場合には、当該法人の設立の時における資本の金額）を当該合併に因り発行した株式の総数で除した金額

2.　The increased capital of the amalgamating corporation as the result of amalgamation (or, if the new corporation has been established as the result of amalgamation, the amount of capital at the time of the establishment of the corporation), divided by the number of total stocks issued as the result of amalgamation.

第九條の八の次に次の一條を加える。

The following one Article shall be added next to Article 9-(8):

第九條の九　法人が各事業年度において第二十六條の三第四項の規定により還付を受けた金額（同條第五項の規定により充当された金額を含む。）及び過誤納によつて還付を受け又は未納の国税、督促手数料、延滯金若しくは滯納処分費に充当された法人税額（第四十二條の規定による利子税額を除く。）は、当該還付を受け又は充当された日の属する事業年度の所得の計算上、これを益金に算入しない。

Article 9-(9).　The amount refunded to a corporation in each accounting period in accordance with the provision of Article 26-(3) paragraph 4 (including the amount appropriated in accordance with the provision of paragraph 5 of the same Article) and the corporation tax refunded due to over-payment, or appropriated for the unpaid national taxes, demand charges for taxpayment, arrears or coercive attachment charges (excluding the interest on the delinquent tax as provided for in Article 42) shall, for the purpose of the computation of income for the accounting period covering the day of such refund or appropriation, not be counted in the gross income.

第十一條中「第九條の八」を「第九條の九」に改める。

In Article 11, "Article 9-(8)" shall be amended as "Article 9-(9)," .

第十六條第一項中「及び第九條の六」を「、第九條の五に規定する合併差益金のうち被合併法人の積立金から成る部分の金額及び第九條の六又は第九條の九」に改める。

In Article 16 paragraph 1, "or the amount that is not counted is gross income in accordance with the provisions of Article 9-(6)" shall be amended as ", the amount of surplus from amalgamated corporation under the provisions of Article 9-(5) as corresponds to the reserve of the amalgamated corporation, and the amount that is not counted in gross income in accordance with the provisions of Article 9-(6) or Article 9-(9)" .

第十七條第一項第二号中「同族会社」の下に「（同族会社でない法人を同族会社の判定の基礎となる株主又は社員のうちに選定しないで同族会社となる会社に限る。）」を加える。

In Article 17 paragraph 1 item (2), "(limited to such corporation as may be a family corporation if non-family corporation is not selected as the shareholder or the member of corporation for determining whether or not it is a family corporation)" shall be added next to "Family corporation" .

第三十一條の二中「前三條」を「第二十九條乃至第三十一條」に改め、同條を第三十一條の三とし、第三十一條の次に次の一條を加える。

In Article 31-(2), "the preceding three Articles" shall be amended as "Articles 29 to 31 inclusive" , and the same Article shall be made Article 31-(3) and the following one Article shall be added next to Article 31:

第三十一條の二　第十八條、第二十一條又は第二十二條の規定による申告書（第二十三條の規定による申告書でこれらの申告書に記載すべき事項を記載した申告書を含む。）を提出した法人の当該申告に係る事業年度分の課税標準又は法人税額（第十九條又は第二十條の規定により一事業年度とみなして課税標準を計算する期間に係る課税標準又は法人税額を含む。）及び第二十六條の三第一項の規定により第十八條第八項又は第二十一條第四項の規定による申告書の提出と同時になされた法人税額の還付の請求の基礎となつた欠損金額については、前三條の規定による更正又は決定は、第十八條、第二十一條又は第二十二條の規定による申告書の提出期限から三年を経過した日（その日前に申告書の提出があつた場合には、その日と申告書を提出した日から二年を経過した日とのいずれか遅い日）以後においては、これをなすことができない。但し、詐僞その他不正の行為により法人税を免れ又は第二十六條の三第四項の規定による金額の還付を受けた法人の当該法人税又は当該金額については、この限りでない。

Article 31-(2).　With respect to the taxable basis or amount of corporation tax for the accounting period (including the period deemed one accounting period in accordance with the provisions of Article 19 or Article 20 for the purpose of computing the taxable basis) for which the corporation filled the return under the provisions of Article 18, Article 21 or Article 22 (including the return under the provisions of Article 23 in which the matters to be filled in these returns are stated) and with respect to the amount of loss as the basis for request of refund of corporation tax submitted in accordance with the provision of Article 26-(3) paragraph 1 simultaneously with filing the returns under the provision of Article 18 paragraph 8 or Article 21 paragraph 4, the correction or de-termination under the provision of the preceding three Articles may not be made on or after the date on which three years have elapsed from the due date of filing the return under the provisions of Article 18, Article 21 or Article 22 (or, on or after the said date or the date on which two years have elapsed from the actual filing of the return, whichever is the later, if the return under the provisions of Articles 18 to 23 inclusive was filed before the said date);provided that this shall not apply to the corporation tax or the amount of refund concerned of the corporation which has received the refund under the provisions of Article 26-(3) paragraph 4 or which has evaded the corporation tax by fraud or other illegal act.

前項の規定は、時効に関する他の法律の規定の適用を妨げるものと解してはならない。

The provision of the preceding paragraph shall not be construed so as to contravene the provisions of other Laws concerning prescription.

第三十一條の三を第三十一條の四とする。

Article 31-(3) shall be made Article 31-(4).

第三十四條第二項の次に次の一項を加える。

The following one paragraph shall be added next to Article 34 paragraph 2:

前項の場合において、当該請求の目的となつた処分が青色申告書を提出した事業年度分に係る課税標準若しくは法人税額若しくは欠損金額の第二十九條乃至第三十一條の規定による更正若しくは決定又は当該更正若しくは決定に係る過少申告加算税額、無申告加算税額若しくは重加算税額の賦課に関する処分であるときは、当該更正若しくは決定に係る第三十三條の規定による税額、過少申告加算税額、無申告加算税額又は重加算税額については、税金の徴收を猶予しない場合においても、当該再調査の請求があつた日から当該請求に係る事項について第七項の規定による決定の通知をなした日までは、国税徴收法の規定による督促又は滯納処分をなすことができない。

In the case under the preceding paragraph, if the disposition against which the request concerned was made is the correction or determination under the provisions of Articles 29 to 31 inclusive of the taxable basis, amount of corporation tax or amount of loss for the accounting period for which the blue return was filed, or is the assessment of negligence additional tax, non-filing additional tax or heavy additional tax under the correction or determination concerned, the demand or the coercive collection under the provision of the National Tax Collection Law shall not be made with respect to the amount of tax determined or corrected under the provisions of Article 33, negligence additional tax, non-filing additional tax or heavy additional tax, even if the collection of tax is not deferred, during the term from the day of the request for reinvestigation to the day on which the determination under the provision of paragraph 7 was notified with respect to the matters concerning the request.

同條第五項中「第三項」を「第四項」に改める。

In paragraph 5 of the same Article, "paragraph 3" shall be amended as "paragraph 4" .

第三十五條第一項中「第三項」を「第四項」に、「第六項」を「第七項」に改め、同條第二項中「及び第四項」を「、第三項及び第五項」に改め、同條第三項第二号中「第六項」を「第七項」に改め、同條第四項及び第五項中「第五項」を「第六項」に改め、同條第六項中「国税庁長官又は」を削り、「第六項」を「第七項」に改める。

In Article 35 paragraph 1, "paragraph 3" shall be amended as "paragraph 4" , "paragraph 6" as "paragraph 7" ;in paragraph 2 of the same Article, "and paragraph 4" shall be amended as "paragraph 3 and paragraph 5" ;in paragraph 3 item 2 of the same Article, "paragraph 6" shall be amended as "paragraph 7" ;in paragraphs 4 and 5 of the same Article, "paragraph 5" shall be amended as "paragraph 6" ;and in paragraph 6 of the same Article, "the Director of Tax Administration Agency or" shall be deleted, and "paragraph 6" shall be amended as "paragraph 7" .

附　則

Supplementary Provisions:

１　この法律は、昭和二十六年四月一日から施行する。

1　This Law shall come into force as from April 1, 1951.

２　改正後の法人税法の規定は、法人の昭和二十六年四月一日以後終了する事業年度分の法人税から適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。但し、改正後の法人税法第三十四條第三項（同法第三十五條第二項において準用する場合を含む。）の規定は、同日以後同法第三十四條第三項に規定する更正若しくは決定又は賦課の処分に関する通知をしたものに係る分から適用する。

2　The provisions of the Corporation Tax Law after amendment shall apply to the corporation tax for the accounting period ending on or after April 1, 1951, and as for the corporation tax for the accounting period ending before the said date, the old Law shall still prevail;provided that the provision of Article 34 paragraph 3 of the Corporation Tax Law after amendment, (including the case where this applies mutatis mutandis in Article 35 paragraph 2 of the same Law) shall apply to the case where the notice with respect to the correction, determination or assessment prescribed in Article 34 paragraph 3 of the same Law was made on or after the same date.

３　昭和二十六年四月一日前に終了した事業年度分について法人税法第十八條、第二十一條又は第二十二條の規定による申告書（同法第二十三條の規定による申告書でこれらの申告書に記載すべき事項を記載した申告書を含む。）を提出した法人の当該申告に係る事業年度分の課税標準又は法人税額（同法第十九條又は第二十條の規定により一事業年度とみなして課税標準を計算する期間に係る課税標準又は法人税額を含む。）及び同法第二十六條の三第一項の規定により同法第十八條第八項又は同法第二十一條第四項の規定による申告書の提出と同時になされた法人税額の還付の請求の基礎となつた欠損金額については、法人が詐僞その他不正の行為により当該法人税を免れ、又は同法第二十六條の三第四項の規定による金額の還付を受けた場合を除く外、昭和三十年四月一日以後は、時効期間満了前でも、前項本文の規定にかかわらず、同法第二十九條から第三十一條までの規定による更正又は決定をすることができない。

3　With respect to the taxable basis or amount of corporation tax for the accounting period (including the period deemed one accounting period in accordance with the provisions of Article 19 or Article 20 of the Corporation Tax Law for the purpose of computing the taxable basis), ending before April 1, 1951, for which the corporation filed the return under the provision of Article 18, Article 21 or Article 22 of the same Law (including the return under the provisions of Article 23 of the same Law in which matters to be filled in these returns are stated) and with respect to the amount of loss as a basis for the request of refund of corporation tax submitted in accordance with the provision of Article 26-(3) paragraph 1 of the same Law simultaneously with filing the return under the provision of Article 18 paragraph 8 or Article 21 paragraph 4 of the same Law, the correction or determination under the provisions of Articles 29 to 31 inclusive shall not, regardless of the provision of the main clause of the preceding paragraph, be made on or after April 1, 1955 even before the expiration of the period for prescription, unless a corporation has evaded the corporation tax by fraud or other illegal act or unless a corporation has received the refund of the amount under the provision of Article 26-(3) paragraph 4 of the same Law.

大蔵大臣　池田勇人

Minister of Finance　IKEDA Hayato

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

CSV Download