内ない国こく法ほう人じん

noun

domestic corporation; corporation established under domestic law

Legal term used in Japanese corporate and tax law to refer to a corporation formed under Japanese law, as opposed to a foreign corporation (外国法人).

• 内ない国こく法ほう人じんは、日本にほん法ほうに基もとづいて設せつ立りつされた法ほう人じんを指さします。

  A domestic corporation refers to a corporation established under Japanese law.

• 税ぜい法ほう上じょう、内ない国こく法ほう人じんと外がい国こく法ほう人じんでは課か税ぜいの扱あつかいが異ことなります。

  Under tax law, domestic corporations and foreign corporations are treated differently for taxation purposes.