The amount of special income tax for reconstruction imposed on a domestic corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b) (excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation) is deducted from the amount of special corporation tax for reconstruction for that taxable business year, as prescribed by Cabinet Order.
The provisions of the preceding paragraph do not apply to the amount of special income tax for reconstruction referred to in that paragraph that is imposed on income derived from a business other than a profit-making business, or from assets belonging to such a business, of a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation.
The amount of special income tax for reconstruction imposed on a consolidated parent corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b), and the amount of special income tax for reconstruction imposed pursuant to the provisions of that Chapter on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, in the consolidated business year that includes the last day of that taxable business year, on the income set forth in (a) and (b) of that item, are deducted from the amount of special corporation tax for reconstruction of that consolidated parent corporation for that taxable business year, as prescribed by Cabinet Order.
The provisions of paragraphs (1) and (2) apply mutatis mutandis to special income tax for reconstruction imposed on a foreign corporation in each taxable business year pursuant to the provisions of the preceding Chapter on domestic source income specified in each item of Article 141 of the Corporation Tax Act for the category of foreign corporation set forth in that item that is income set forth in Article 10, item (v), (a) and (b) (excluding dividends and similar income set forth in Article 161, item (v) of the Income Tax Act that are specified by Cabinet Order). In this case, the phrase "(excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation)" in paragraph (1) is deemed to be replaced with "(for special income tax for reconstruction collected pursuant to the provisions of Article 28, paragraph (1) with regard to the consideration set forth in Article 161, item (ii) of the Income Tax Act, excluding, out of that amount, the amount deemed, pursuant to the provisions of paragraph (4) of that Article, to have been collected under the provisions of paragraph (1) of that Article)", and the phrase "income derived" in paragraph (2) with "that domestic source income derived".
第一項及び第二項の規定は、外国法人が各課税事業年度において法人税法第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で第十条第五号イ及びロに掲げる所得（所得税法第百六十一条第五号に掲げる配当等で政令で定めるものを除く。）につき前章の規定により課される復興特別所得税について準用する。この場合において、第一項中「（連結親法人又は当該連結親法人の課税事業年度終了の時において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課される復興特別所得税の額を除く。）」とあるのは「（所得税法第百六十一条第二号に掲げる対価につき第二十八条第一項の規定により徴収された復興特別所得税については、その額のうち、同条第四項の規定により同条第一項の規定による徴収が行われたものとみなされる金額を除く。）」と、第二項中「生ずる所得」とあるのは「生ずる当該国内源泉所得」と読み替えるものとする。
The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) or paragraph (3) 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.