If a domestic corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 69, paragraph (1) of the Corporation Tax Act in a taxable business year, and the amount of credit-eligible foreign corporation tax prescribed in that paragraph for that taxable business year (including an amount deemed to be the amount of credit-eligible foreign corporation tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation) exceeds the maximum credit prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the income of that domestic corporation for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction for that taxable business year calculated by applying the provisions of Article 48.
復興特別法人税申告書を提出する内国法人が各課税事業年度において法人税法第六十九条第一項の規定の適用を受ける場合において、当該課税事業年度の同項に規定する控除対象外国法人税の額（租税特別措置法第六十六条の七第一項及び第六十六条の九の三第一項の規定により法人税法第六十九条第一項に規定する控除対象外国法人税の額とみなされるものを含む。）が同項に規定する控除限度額を超えるときは、第四十八条の規定を適用して計算した当該課税事業年度の復興特別法人税の額のうち当該内国法人の当該課税事業年度の所得でその源泉が国外にあるものに対応するものとして政令で定めるところにより計算した金額を限度として、その超える金額を当該課税事業年度の復興特別法人税の額から控除する。
If a consolidated parent corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 81-15, paragraph (1) of the Corporation Tax Act in a taxable business year, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is subject to the application of the provisions of that paragraph in the consolidated business year that includes the last day of that taxable business year, and the amount of individual credit-eligible foreign corporation tax prescribed in that paragraph of that consolidated parent corporation for that taxable business year (including an amount deemed to be the amount of individual credit-eligible foreign corporation tax prescribed in Article 81-15, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 68-91, paragraph (1) and Article 68-93-3, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) exceeds the individually attributed amount of consolidated maximum credit of that consolidated parent corporation prescribed in paragraph (1) of that Article, or the amount of individual credit-eligible foreign corporation tax of that consolidated subsidiary corporation for that consolidated business year exceeds the individually attributed amount of consolidated maximum credit of that consolidated subsidiary corporation prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount attributable to that consolidated parent corporation or that consolidated subsidiary corporation out of the maximum credit for special corporation tax for reconstruction for that taxable business year.
復興特別法人税申告書を提出する連結親法人が各課税事業年度において法人税法第八十一条の十五第一項の規定の適用を受ける場合又は当該連結親法人による連結完全支配関係にある連結子法人が当該課税事業年度終了の日の属する連結事業年度において同項の規定の適用を受ける場合において、当該連結親法人の当該課税事業年度の同項に規定する個別控除対象外国法人税の額（租税特別措置法第六十八条の九十一第一項及び第六十八条の九十三の三第一項の規定により法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額とみなされるものを含む。以下この項において同じ。）が当該連結親法人の同条第一項に規定する連結控除限度個別帰属額を超えるとき、又は当該連結子法人の当該連結事業年度の個別控除対象外国法人税の額が当該連結子法人の同項に規定する連結控除限度個別帰属額を超えるときは、当該課税事業年度の復興特別法人税控除限度額で当該連結親法人又は当該連結子法人に帰せられる金額として政令で定めるところにより計算した金額を限度として、その超える金額を当該課税事業年度の復興特別法人税の額から控除する。
The maximum credit for special corporation tax for reconstruction prescribed in the preceding paragraph means the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the consolidated income for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction of a consolidated parent corporation for each taxable business year calculated by applying the provisions of Article 48.
The provisions of Article 69, paragraph (9) of the Corporation Tax Act apply mutatis mutandis to cases where the provisions of paragraph (1) apply.
法人税法第六十九条第九項の規定は、第一項の規定を適用する場合について準用する。
The provisions of paragraph (1) or (2) apply only if a document stating the amount to be deducted under those provisions and the details of its calculation is attached to the return of special corporation tax for reconstruction, amended return, or written request for reassessment. In this case, the amount to be deducted under those provisions is limited to the amount stated as that amount.
第一項又は第二項の規定は、復興特別法人税申告書、修正申告書又は更正請求書にこれらの規定による控除を受けるべき金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定による控除をされるべき金額は、当該金額として記載された金額を限度とする。