{"attached_files_info":null,"law_info":{"law_type":"CabinetOrder","law_id":"507CO0000000134","law_num":"令和七年政令第百三十四号","law_num_era":"Reiwa","law_num_year":7,"law_num_type":"CabinetOrder","law_num_num":"134","promulgation_date":"2025-03-31"},"revision_info":{"law_revision_id":"507CO0000000134_20260401_508CO0000000105","law_type":"CabinetOrder","law_title":"防衛特別法人税に関する政令","law_title_kana":"ぼうえいとくべつほうじんぜいにかんするせいれい","abbrev":"","category":"財務通則","updated":"2026-04-21T10:25:34+09:00","amendment_promulgate_date":"2026-03-31","amendment_enforcement_date":"2026-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"508CO0000000105","amendment_law_title":"防衛特別法人税に関する政令の一部を改正する政令","amendment_law_title_kana":null,"amendment_law_num":"令和八年政令第百五号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Lang":"ja","Era":"Reiwa","Year":"07","Num":"134","PromulgateMonth":"03","PromulgateDay":"31","LawType":"CabinetOrder"},"children":[{"tag":"LawNum","attr":{},"children":["令和七年政令第百三十四号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"ぼうえいとくべつほうじんぜいにかんするせいれい","Abbrev":"","AbbrevKana":""},"children":["防衛特別法人税に関する政令"]},{"tag":"EnactStatement","attr":{},"children":["内閣は、我が国の防衛力の抜本的な強化等のために必要な財源の確保に関する特別措置法（令和五年法律第六十九号）第四章の規定に基づき、この政令を制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（定義）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令において「内国法人」、「外国法人」、「通算子法人」、「通算法人」、「通算完全支配関係」、「恒久的施設」、「防衛特別法人税中間申告書」、「防衛特別法人税確定申告書」、「修正申告書」、「中間納付額」、「更正」、「附帯税」、「充当」、「還付加算金」、「課税事業年度」又は「課税標準法人税額」とは、それぞれ我が国の防衛力の抜本的な強化等のために必要な財源の確保に関する特別措置法（以下「法」という。）第六条第一号、第二号、第七号から第九号まで、第十一号、第十四号、第十五号若しくは第十七号から第二十二号まで、第十一条又は第十三条第二項に規定する内国法人、外国法人、通算子法人、通算法人、通算完全支配関係、恒久的施設、防衛特別法人税中間申告書、防衛特別法人税確定申告書、修正申告書、中間納付額、更正、附帯税、充当、還付加算金、課税事業年度又は課税標準法人税額をいう。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（法人課税信託の受託者等に関する通則）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税法施行令（昭和四十年政令第九十七号）第十四条の六第一項から第五項まで及び第七項から第十一項までの規定は、法第七条第二項の規定を適用する場合について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["受託法人（法第七条第三項において準用する法人税法（昭和四十年法律第三十四号）第四条の三に規定する受託法人をいう。）に対する法第四章及びこの政令の規定の適用については、法第二十七条第二項中「次に」とあるのは、「第七条第三項において準用する法人税法第四条の三に規定する受託法人以外の法人のうち次に」とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（外国税額の控除限度額の計算）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十六条第一項に規定する政令で定めるところにより計算した金額は、同項の内国法人の当該課税事業年度の課税標準法人税額につき法第十四条の規定を適用して計算した防衛特別法人税の額（当該課税事業年度の基準法人税額（法第十条第一号に定める基準法人税額をいう。以下この項及び第五項において同じ。）のうちに租税特別措置法（昭和三十二年法律第二十六号）第四十二条の十四第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十七条の五第一項の規定により読み替えて適用する場合を含む。）若しくは第四項又は第三章第五節若しくは第五節の二の規定（以下この項において「税額加算規定」という。）により加算された金額がある場合には、当該基準法人税額から当該加算された金額を控除した金額に当該課税標準法人税額が当該基準法人税額のうちに占める割合を乗じて計算した金額（当該基準法人税額のうちに法人税法第六十七条第一項の規定により加算された金額がある場合には、当該基準法人税額から当該税額加算規定により加算された金額及び同項の規定により加算された金額の合計額を控除した金額に当該課税事業年度の法第十三条第二項第二号イに掲げる金額が当該課税事業年度の同号イに規定する加算前基準法人税額のうちに占める割合を乗じて計算した金額）を課税標準法人税額として法第十四条第一項の規定を適用して計算した防衛特別法人税の額）から、法人税法第六十七条第一項の規定及び税額加算規定の適用がないものとして次に掲げる規定（第五項において「税額控除規定」という。）を適用した場合に法第十七条第一項並びに第十八条第一項及び第二項の規定により控除をされるべき金額の合計額を控除した金額に、当該課税事業年度に係る法人税法施行令第百四十二条第二項から第五項までの規定を適用して計算した同条第一項に規定する割合を乗じて計算した金額とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次号及び次項において「復興財確法」という。）第三十三条第一項の規定により読み替えて適用される法人税法第六十九条の二第一項及び地方法人税法（平成二十六年法律第十一号）第十二条の二第一項並びに法第十七条第一項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第四十三条第一項及び復興財確法第三十三条第一項の規定により読み替えて適用される租税特別措置法第六十六条の七第四項及び第十項並びに第六十六条の九の三第三項及び第九項並びに法第十八条第一項及び第二項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十六条第二項に規定する政令で定める金額は、同項の恒久的施設を有する外国法人の当該課税事業年度の法第十条第二号イ（１）に掲げる国内源泉所得に係る所得の金額につき法人税法その他の法人税の税額の計算に関する法令の規定（同法第百四十四条から第百四十四条の二の三まで並びに租税特別措置法第四十二条の十二の六第六項及び第七項の規定を除く。）により計算した法人税の額（附帯税の額を除く。）に当該課税事業年度の課税標準法人税額が当該課税事業年度の同号に定める基準法人税額のうちに占める割合を乗じて計算した金額を課税標準法人税額として法第十四条の規定を適用して計算した防衛特別法人税の額（当該課税事業年度の当該法人税の額のうちに租税特別措置法第三章第五節又は第五節の二の規定（以下この項において「税額加算規定」という。）により加算された金額がある場合には、当該法人税の額から当該加算された金額を控除した金額に当該割合を乗じて計算した金額を課税標準法人税額として同条の規定を適用して計算した防衛特別法人税の額）から、税額加算規定の適用がないものとして復興財確法第三十三条第一項の規定により読み替えて適用される法人税法第百四十四条の二の二第一項及び地方法人税法第十二条の二第二項並びに法第十七条第二項の規定を適用した場合に同項の規定により控除をされるべき金額を控除した金額（次項において「防衛特別法人税額」という。）とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十六条第二項に規定する政令で定めるところにより計算した金額は、防衛特別法人税額に、当該課税事業年度に係る法人税法施行令第百九十四条第二項から第四項までの規定を適用して計算した同条第一項に規定する割合を乗じて計算した金額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十六条第四項に規定する政令で定めるところにより計算した金額は、同項の通算法人の通算課税事業年度（同項に規定する通算課税事業年度をいう。以下この条において同じ。）の調整前控除限度額から当該通算課税事業年度の控除限度調整額を控除した金額（当該調整前控除限度額が零を下回る場合には、零）とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する調整前控除限度額とは、次に掲げる金額の合計額に当該通算課税事業年度に係る法人税法施行令第百四十八条第三項から第八項までの規定を適用して計算した同条第二項に規定する割合を乗じて計算した金額（次項において「調整前控除限度額」という。）をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の通算法人の当該通算課税事業年度の課税標準法人税額につき法第十四条の規定を適用して計算した防衛特別法人税の額（当該通算課税事業年度の基準法人税額のうちに租税特別措置法第四十二条の四第八項第六号ロ若しくは第七号（これらの規定を同法第四十二条の四の二第二項において準用する場合を含む。）、第四十二条の十四第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の五第一項の規定により読み替えて適用する場合を含む。）若しくは第四項又は第三章第五節若しくは第五節の二の規定（以下この項において「税額加算規定」という。）により加算された金額がある場合には、当該基準法人税額から当該加算された金額を控除した金額に当該課税標準法人税額が当該基準法人税額のうちに占める割合を乗じて計算した金額（当該基準法人税額のうちに法人税法第六十七条第一項の規定により加算された金額がある場合には、当該基準法人税額から当該税額加算規定により加算された金額及び同項の規定により加算された金額の合計額を控除した金額に当該通算課税事業年度の法第十三条第二項第二号イに掲げる金額が当該通算課税事業年度の同号イに規定する加算前基準法人税額のうちに占める割合を乗じて計算した金額）を課税標準法人税額として法第十四条第一項の規定を適用して計算した防衛特別法人税の額）から、法人税法第六十七条第一項の規定及び税額加算規定の適用がないものとして税額控除規定を適用した場合に法第十七条第一項並びに第十八条第一項及び第二項の規定により控除をされるべき金額の合計額を控除した金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の通算法人の当該通算課税事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（次項及び第七項において「他の通算法人」という。）の当該終了の日に終了する課税事業年度（以下この号及び次項において「他の課税事業年度」という。）の課税標準法人税額につき法第十四条の規定を適用して計算した防衛特別法人税の額（当該他の課税事業年度の基準法人税額のうちに税額加算規定により加算された金額がある場合には、当該基準法人税額から当該加算された金額を控除した金額に当該課税標準法人税額が当該基準法人税額のうちに占める割合を乗じて計算した金額（当該基準法人税額のうちに法人税法第六十七条第一項の規定により加算された金額がある場合には、当該基準法人税額から当該税額加算規定により加算された金額及び同項の規定により加算された金額の合計額を控除した金額に当該他の課税事業年度の法第十三条第二項第二号イに掲げる金額が当該他の課税事業年度の同号イに規定する加算前基準法人税額のうちに占める割合を乗じて計算した金額）を課税標準法人税額として法第十四条第一項の規定を適用して計算した防衛特別法人税の額）から、法人税法第六十七条第一項の規定及び税額加算規定の適用がないものとして税額控除規定を適用した場合に法第十七条第一項並びに第十八条第一項及び第二項の規定により控除をされるべき金額の合計額を控除した金額の合計額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四項に規定する控除限度調整額とは、第一号に掲げる金額に第二号に掲げる金額のうちに同号イに掲げる金額の占める割合を乗じて計算した金額をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の通算法人の他の課税事業年度の調整前控除限度額が零を下回る場合のその下回る額の合計額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる金額の合計額"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四項の通算法人の当該通算課税事業年度の調整前控除限度額（零を超えるものに限る。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の通算法人の他の課税事業年度の調整前控除限度額（零を超えるものに限る。）の合計額"]}]}]}]}]},{"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