The amount of corporation tax (excluding delinquent tax, additional tax for understatement, additional tax for failure to file, and substantial additional tax; hereinafter the same applies in this paragraph) and the amount of local corporation tax (excluding delinquent tax, additional tax for understatement, additional tax for failure to file, and substantial additional tax; hereinafter the same applies in this paragraph) that a domestic corporation is to pay are excluded from deductible expenses, except for the corporation taxes listed in items (i) through (iii) and the local corporation taxes listed in items (iv) through (vi), when calculating the amount of income of the domestic corporation for each business year:
内国法人が納付する法人税（延滞税、過少申告加算税、無申告加算税及び重加算税を除く。以下この項において同じ。）の額及び地方法人税（延滞税、過少申告加算税、無申告加算税及び重加算税を除く。以下この項において同じ。）の額は、第一号から第三号までに掲げる法人税の額及び第四号から第六号までに掲げる地方法人税の額を除き、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
corporation tax on a retirement pension fund;
退職年金等積立金に対する法人税
corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (ii), (c) (Amended Return) or Article 28, paragraph (2), item (iii), (c) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act;
国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき金額のうち同法第十九条第四項第二号ハ（修正申告）又は第二十八条第二項第三号ハ（更正又は決定の手続）に掲げる金額に相当する法人税
interest tax pursuant to the provisions of Article 75, paragraph (7) (Extension of the Due Date for Filing a Tax Return) (including as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) or paragraph (10) (Special Provisions on Extension of the Due Date for Filing a Tax Return));
第七十五条第七項（確定申告書の提出期限の延長）（第七十五条の二第八項又は第十項（確定申告書の提出期限の延長の特例）において準用する場合を含む。）の規定による利子税
local corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (ii), (c) or Article 28, paragraph (2), item (iii), (c) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) of that Act; and
国税通則法第三十五条第二項の規定により納付すべき金額のうち同法第十九条第四項第二号ハ又は第二十八条第二項第三号ハに掲げる金額に相当する地方法人税
interest tax pursuant to the provisions of Article 75, paragraph (7) (including as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) or paragraph (10)) as applied mutatis mutandis pursuant to Article 19, paragraph (4) (Final Returns) of the Local Corporation Tax Act.
地方法人税法第十九条第四項（確定申告）において準用する第七十五条第七項（第七十五条の二第八項又は第十項において準用する場合を含む。）の規定による利子税
The following amounts that a domestic corporation is to pay are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
gift tax and inheritance tax pursuant to the provisions of Article 9-4 (Special Provisions on Trusts without Beneficiaries), Article 66 (Taxation of Associations or Foundations without Juridical Personality, etc.), or Article 66-2 (Taxation of Specified General Incorporated Associations, etc.) of the Inheritance Tax Act (Act No. 73 of 1950); and
相続税法（昭和二十五年法律第七十三号）第九条の四（受益者等が存しない信託等の特例）、第六十六条（人格のない社団又は財団等に対する課税）又は第六十六条の二（特定の一般社団法人等に対する課税）の規定による贈与税及び相続税
prefectural inhabitants' tax and municipal inhabitants' tax pursuant to the provisions of the Local Tax Act (including Tokyo inhabitants' tax and excluding tax pertaining to corporation tax on a retirement pension fund).
地方税法の規定による道府県民税及び市町村民税（都民税を含むものとし、退職年金等積立金に対する法人税に係るものを除く。）
In the case where a domestic corporation pays to another domestic corporation the group tax sharing tax effect amount of the domestic corporation (meaning the group tax sharing tax effect amount prescribed in Article 26, paragraph (4) (Exclusion of Refunds from Gross Profits)), the amount paid is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.