Chapter 2 Designation of Non-taxable Foreign Corporation,etc. / 2
Chapter 3 Scope of Profit-making Business / 5
Book II Tax Liability of Domestic Corporation / 20
Chapter 1 Corporation Tax on Income of Each Accounting Period / 20
Section 1 Computation of Income Amount of Each Accounting Period / 20
Item 1 Valuation of Inventory Assets / 20
Item 2 Depreciation on Depreciable Assets / 22
Item 3 Amount of Value of Securities / 39
Item 4 Donation / 40
Item 5 Condensed Entry / 41
Item 6 Reserves / 43
Item 7 Carried-over Deficit / 45
Item 8 Contribution for Price Stabilization,etc.of Agricultural and Live-stock Products / 47
Section 2 Computation of Tax Amount / 50
Section 3 Return,Payment and Refundment / 53
Item 1 Interim Return / 53
Item 2 Final Return / 57
Item 3 Payment / 60
Item 4 Refundment / 61
Chapter 2 Corporation Tax on Retirement Annuity Reserve / 62
Chapter 3 Corporation Tax on Liquidation Income and Special Rule of Taxation in Case of Continuance,etc. / 67
Section 1 Corporation Tax on Liquidation Income in Case of Dessolution / 67
Section 2 Corporation Tax on Liquidation Income in Case of Amalgamation / 72
Section 3 Exceptional Rule of Taxation in Case of Continuance,etc. / 73
Chapter 4 Blue-form Return / 74
Book III Tax Liability of Foreign Corporation / 81
Chapter 1 Return,Payment and Refundment / 81
Chapter 2 Blue-form Return / 88
Book IV Miscellaneous Provisions / 88
Supplementary Provisions(Ministry of Finance Ordinance No.18 of 1968) / 92
Separate Table 1-(1) For Ordinary Corporation(Except Specified Medical Corporation / 94
Separate Table 1-(2) For Nonprofit Corporation,etc.or Cooperative Association,etc. / 102
Separate Table 1-(3) For Specified Medical Corporation / 107
Separate Table 2 Schedule concerning Computation of Income Amount under Application of Reduced Tax Rate and Computation of Retained Amount,etc.of Family Corporation / 112
Separate Table 3-(1) Schedule concerning Computation of Non-taxable Retained Amount or Computation of 1/2 of Retained Income Includible of Agricultural Cooperative Association,etc. / 120
Separate Table 3-(2) Schedule concerning Computation of Amount Includible in Revenues in consequence of Outward Defrayal of Non-taxable Retained Amount or 1/2 of Retained Income Included in Losses of Agricultural Cooperative Association,etc. / 120
Separate Table 4 Schedule concerning Computation of Amount of Income / 121
Separate Table 5 Schedule concerning Computation of Revenue Reserve / 128
