In the case where a domestic corporation is subject to the provisions of Article 23-2, paragraph (1) (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits) with regard to the amount of dividend of surplus, etc. prescribed in that paragraph that it receives from a foreign subsidiary prescribed in that paragraph (hereinafter referred to as the "amount of dividend of surplus, etc." in this Article) (including the case specified by Cabinet Order as a case where a foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this Article) is imposed on the amount used as the basis of the calculation of the amount of dividend of surplus, etc.), the amount of foreign withholding tax, etc. pertaining to the amount of dividend of surplus, etc. (excluding the amount of the portion to which the provisions of Article 23-2, paragraph (2) apply) (meaning the amount of a foreign country's corporate tax imposed, with the amount of dividend of surplus, etc. as the tax base, by a method similar to the method of withholding at source prescribed in Article 2, paragraph (1), item (xlv) (Definitions) of the Income Tax Act, and the amount of a foreign country's corporate tax specified by Cabinet Order as being imposed with the amount used as the basis of the calculation of the amount of dividend of surplus, etc. as the tax base) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.