Article 142-6Exclusion of Foreign Taxes Credited Against the Corporation Tax from Deductible Expenses
第百四十二条の六（法人税額から控除する外国税額の損金不算入）
In the case where a foreign corporation receives the application of the provisions of Article 144-2, or Article 144-11, paragraph (1) (Refund of Income Tax) or Article 147-3, paragraph (1) (Refund of Income Tax upon a Reassessment or Similar Decision), with regard to the creditable amount of the foreign country's corporate tax prescribed in Article 144-2, paragraph (1) (Foreign Tax Credit for Foreign Corporations), that creditable amount of the foreign country's corporate tax is excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
外国法人が第百四十四条の二第一項（外国法人に係る外国税額の控除）に規定する控除対象外国法人税の額につき同条又は第百四十四条の十一第一項（所得税額等の還付）若しくは第百四十七条の三第一項（更正等による所得税額等の還付）の規定の適用を受ける場合には、当該控除対象外国法人税の額は、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。