Legal & Compliance
ほうじん法人ぜい税ほう法
Corporate Tax Act
Definition
The Corporate Tax Act (Hōjin-zei-hō) prescribes the tax base, rates, and filing/payment procedures for corporate tax on each fiscal year's income. It establishes fundamental rules for corporate taxation including deductibility requirements and treatment of officer remuneration.
Examples
法人税法では、役員報酬の損金算入に厳しい要件が定められています。
The Corporate Tax Act (法人税法) sets strict requirements for the deductibility of officer remuneration.