1A tax imposed on the income of corporations and juridical persons; corporate tax.
会社は毎年法人税の申告と納付を行う必要がある。
Companies are required to file and pay corporate tax every year.
政府は景気対策として法人税率の見直しを検討している。
The government is considering revising corporate tax rates as an economic measure.
中小企業向けの法人税の優遇措置が導入された。
Preferential corporate tax measures for small and medium enterprises were introduced.