Article 39Exclusion of the Amount of Tax to Be Paid for Secondary Tax Liability from Deductible Expenses
第三十九条（第二次納税義務に係る納付税額の損金不算入等）
The net operating loss incurred by a domestic corporation as a result of paying the following national tax or local tax (including the net operating loss arising from a right to reimbursement regarding the payment; the same applies in the following paragraph) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
national tax to be paid pursuant to the provisions of Article 33, Articles 35 to 40, or Article 41, paragraph (1) (Secondary Tax Liability of Members of General Partnership Companies, etc.) of the National Tax Collection Act (Act No. 147 of 1959) (including charges incurred in procedure of collection of the tax delinquency; the same applies in item (iii) and the following paragraph);
local tax to be paid pursuant to the provisions of Article 11-2, Articles 11-4 to Article 11-9, or Article 12-2, paragraph (2) (Secondary Tax Liability of Members of General Partnership Companies, etc.) of the Local Tax Act; and
地方税法第十一条の二、第十一条の四から第十一条の九まで又は第十二条の二第二項（合名会社等の社員の第二次納税義務等）の規定により納付し、又は納入すべき地方税
national tax or local tax specified by Cabinet Order as being equivalent to the national tax or local tax listed in the preceding two items.
The net operating loss that a domestic corporation, which holds any of the amount deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1), item (iv) (The Amount Deemed to Be Dividends) (limited to the part pertaining to the distribution of residual assets due to dissolution) that is excluded from gross profits in the calculation of the amount of income for each business year under the provisions of that paragraph or Article 23-2, paragraph (1) (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits) or Article 62-5, paragraph (4) (Transfer of Assets through In-Kind Distribution), has incurred as a result of paying any of the following national tax or local tax, with regard to a corporation that has distributed residual assets pertaining to the amount deemed to be as above, is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year; provided, however, that in the case where the amount of the national tax or local tax exceeds the amount excluded from gross profits, this does not apply to the amount equivalent to the excess out of the net operating loss:
第二十四条第一項第四号（配当等の額とみなす金額）（解散による残余財産の分配に係る部分に限る。）の規定により第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなされた金額で同項若しくは第二十三条の二第一項（外国子会社から受ける配当等の益金不算入）又は第六十二条の五第四項（現物分配による資産の譲渡）の規定により各事業年度の所得の金額の計算上益金の額に算入されなかつたものがある内国法人が、そのみなされた金額に係る残余財産の分配をした法人に関し、次に掲げる国税又は地方税を納付し、又は納入したことにより生じた損失の額は、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。ただし、当該国税又は地方税の額が当該益金の額に算入されなかつた金額を超える場合は、その損失の額のうちその超える部分の金額に相当する金額については、この限りでない。
national tax to be paid pursuant to the provisions of Article 34 (Secondary Tax Liability of Liquidators) of the National Tax Collection Act; and
国税徴収法第三十四条（清算人等の第二次納税義務）の規定により納付すべき国税
local tax to be paid pursuant to the provisions of Article 11-3 (Secondary Tax Liability of Liquidators) of the Local Tax Act; and
地方税法第十一条の三（清算人等の第二次納税義務）の規定により納付し、又は納入すべき地方税
national tax or local tax specified by Cabinet Order as being equivalent to the national tax or local tax listed in the preceding two items.