Local Tax Act
Article 321-8, paragraph (23), item (i)
第三百二十一条の八第二十三項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
domestic corporation that has received a refund of corporation tax amount pursuant to Article 80 of the Corporation Tax Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted from the corporation tax amount serving as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the domestic corporation's refunded corporation tax eligible for deduction is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years;
法人税法第八十条の規定により法人税額の還付を受けた内国法人 第一項、第三十四項又は第三十五項の規定により申告納付すべき法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、還付を受けた法人税額（以下この項から第二十五項までにおいて「内国法人の控除対象還付法人税額」という。）を控除する。この場合において、内国法人の控除対象還付法人税額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
domestic corporation that has received a refund of corporation tax amount pursuant to Article 80 of the Corporation Tax Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted from the corporation tax amount serving as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or
(9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the domestic corporation's refunded corporation tax eligible for deduction is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years;法人税法第八十条の規定により法人税額の還付を受けた内国法人 第一項、第三十四項又は第三十五項の規定により申告納付すべき法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは
第九項第十項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、還付を受けた法人税額（以下この項から第二十五項までにおいて「内国法人の控除対象還付法人税額」という。）を控除する。この場合において、内国法人の控除対象還付法人税額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。