In the case where a foreign corporation receives a refund of the following amount or the amount to be refunded is to be appropriated for the unpaid national tax or local tax, the amount to be refunded or to be appropriated is excluded from the amount of gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year:
the amount excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year in the case of calculation in accordance with the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporation Tax from Deductible Expenses) pursuant to the provisions of paragraph (2) of the preceding Article;
the amount excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year in the case of calculation in accordance with the provisions of Article 55, paragraph (4) (Expenses, etc. Related to Unlawful Acts, etc.) pursuant to the provisions of paragraph (2) of the preceding Article;
a refund under the provisions of Article 144-11 (Refund of Income Tax) or Article 147-3 (Refund of Income Tax due to Reassessment, etc.) (limited to that equivalent to the amount listed in Article 144-6, paragraph (1), item (v) (Final Returns) (or, in the case falling under the provisions of item (viii) of that paragraph, the amount listed in that item)); and
第百四十四条の十一（所得税額等の還付）又は第百四十七条の三（更正等による所得税額等の還付）の規定による還付金（第百四十四条の六第一項第五号（確定申告）に掲げる金額（同項第八号の規定に該当する場合には、同号に掲げる金額）に相当するものに限る。）
a refund under the provisions of Article 144-13 (Refund by Carryback of Loss) (limited to that equivalent to the amount specified in paragraph (1), item (i) of that Article (including as applied mutatis mutandis pursuant to paragraph (11) of that Article; hereinafter the same applies in this item)) or a refund under the provisions of Article 23 (Refund in the Case of a refund of Corporation Tax by Carryback of Loss) of the Local Corporation Tax Act (limited to that equivalent to the amount calculated by multiplying the amount specified in Article 144-13, paragraph (1), item (i) by 10.3 percent).
第百四十四条の十三（欠損金の繰戻しによる還付）の規定による還付金（同条第一項第一号（同条第十一項において準用する場合を含む。以下この号において同じ。）に定める金額に相当するものに限る。）又は地方法人税法第二十三条（欠損金の繰戻しによる法人税の還付があつた場合の還付）の規定による還付金（第百四十四条の十三第一項第一号に定める金額に百分の十・三を乗じて計算した金額に相当するものに限る。）
In the case where the amount of 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 paragraph) that a foreign corporation has come to pay has been reduced in each business year of the foreign corporation starting within seven years after the first day of the business year in which the provisions of Article 144-2, paragraphs (1) through (3) (Foreign Tax Credit for Foreign Corporations) were applied with regard to the amount of the foreign country's corporate tax (hereinafter referred to as the "applicable business year" in this paragraph) (including, in the case where the foreign corporation has received the transfer of the whole or a part of the business pertaining to a permanent establishment of another foreign corporation that is an acquired corporation, etc. prescribed in paragraph (6) of that Article as a result of a qualified merger, etc. prescribed in that paragraph, the case where, out of the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay, the amount of the foreign country's corporate tax that it has come to pay due to income pertaining to the business transferred to the foreign corporation has been reduced in each business year of the foreign corporation starting within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to that amount of the foreign country's corporate tax), the amount specified by Cabinet Order as the portion of the reduced amount by which the creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article has been reduced (excluding the amount specified by Cabinet Order as the amount to be included in gross profit) is excluded from gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
外国法人が納付することとなつた外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項において同じ。）の額につき第百四十四条の二第一項から第三項まで（外国法人に係る外国税額の控除）の規定の適用を受けた事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合（当該外国法人が同条第六項に規定する適格合併等により同項に規定する被合併法人等である他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該外国法人が移転を受けた当該事業に係る所得に基因して納付することとなつた外国法人税の額に係る当該被合併法人等の適用事業年度開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合を含む。）には、その減額された金額のうち同条第一項に規定する控除対象外国法人税の額が減額された部分として政令で定める金額（益金の額に算入する額として政令で定める金額を除く。）は、当該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、益金の額に算入しない。
In the case where a foreign corporation receives a refund of any amount that is excluded from deductible expenses when calculating the amount of income pertaining to income attributable to a permanent establishment for each business year in the case of calculation in accordance with the provisions of Article 55, paragraph (5) pursuant to the provisions of paragraph (2) of the preceding Article, the amount to be refunded is excluded from gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.