# 法人税法 / Corporation Tax Act — 第百四十二条の二 (Article 142-2)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百四十二条の二 (Article 142-2)（還付金等の益金不算入） — address `art-142-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-142-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百四十二条の二（還付金等の益金不算入） — Exclusion of Refunds from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>art-142-2 · https://japanlaw.org/en/corporation-tax-act/art-142-2 · https://japanlaw.org/l/340AC0000000034/art-142-2</sup>

      **第一項**  外国法人が次に掲げるものの還付を受け、又はその還付を受けるべき金額を未納の国税若しくは地方税に充当される場合には、その還付を受け又は充当される金額は、その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。
      <sup>art-142-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1</sup>
      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:
      <sup>machine translation, not official</sup>

        **一**  前条第二項の規定により第三十八条第一項又は第二項（法人税額等の損金不算入）の規定に準じて計算する場合に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損金の額に算入されないもの
        <sup>art-142-2/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-1</sup>
        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;
        <sup>machine translation, not official</sup>

        **二**  前条第二項の規定により第五十五条第四項（不正行為等に係る費用等）の規定に準じて計算する場合に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損金の額に算入されないもの
        <sup>art-142-2/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-2</sup>
        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;
        <sup>machine translation, not official</sup>

        **三**  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。）
        <sup>art-142-2/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-3</sup>
        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
        <sup>machine translation, not official</sup>

        **四**  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。）
        <sup>art-142-2/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-4</sup>
        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).
        <sup>machine translation, not official</sup>

      **第二項**  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。
      <sup>art-142-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-142-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-2</sup>
      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.
      <sup>machine translation, not official</sup>

      **第三項**  外国法人が前条第二項の規定により第五十五条第五項の規定に準じて計算する場合において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損金の額に算入されないものの還付を受けるときは、その還付を受ける金額は、その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。
      <sup>art-142-2/par-3 · https://japanlaw.org/en/corporation-tax-act/art-142-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-3</sup>
      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.
      <sup>machine translation, not official</sup>

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## Cites
- art-142-2/par-1/item-1: 前条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-142-2/par-1/item-1: 第三十八条第一項 → 法人税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/corporation-tax-act/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-1
- art-142-2/par-1/item-1: 第二項 → 法人税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/corporation-tax-act/art-38/par-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-2
- art-142-2/par-1/item-2: 前条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-142-2/par-1/item-2: 第五十五条第四項 → 法人税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/corporation-tax-act/art-55/par-4 · https://japanlaw.org/l/340AC0000000034/art-55/par-4
- art-142-2/par-1/item-3: 第百四十四条の十一 → 法人税法 第百四十四条の十一 (Article 144-11), art-144-11 — https://japanlaw.org/en/corporation-tax-act/art-144-11 · https://japanlaw.org/l/340AC0000000034/art-144-11
- art-142-2/par-1/item-3: 第百四十四条の六第一項第五号 → 法人税法 第百四十四条の六第一項第五号 (Article 144-6, paragraph (1), item (v)), art-144-6/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-5
- art-142-2/par-1/item-3: 第百四十七条の三 → 法人税法 第百四十七条の三 (Article 147-3), art-147-3 — https://japanlaw.org/en/corporation-tax-act/art-147-3 · https://japanlaw.org/l/340AC0000000034/art-147-3
- art-142-2/par-1/item-3: 同項第八号 → 法人税法 第百四十四条の六第一項第八号 (Article 144-6, paragraph (1), item (viii)), art-144-6/par-1/item-8 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-8
- art-142-2/par-1/item-4: 同条第一項第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-142-2/par-1/item-4: 同条第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-142-2/par-1/item-4: 第百四十四条の十三 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-142-2/par-1/item-4: この号 → 法人税法 第百四十二条の二第一項第四号 (Article 142-2, paragraph (1), item (iv)), art-142-2/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-4
- art-142-2/par-1/item-4: 地方法人税法第二十三条 → e-Gov law 426AC0000000011, 第二十三条 (Article 23), art-23 — not held in this collection
- art-142-2/par-2: 第百四十四条の二第一項から第三項まで → 法人税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-2
- art-142-2/par-2: 第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1
- art-142-2/par-2: 同条第六項 → 法人税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/en/corporation-tax-act/art-144-2/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-6
- art-142-2/par-2: 第百四十四条の二第一項から第三項まで → 法人税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-1
- art-142-2/par-2: この項 → 法人税法 第百四十二条の二第二項 (Article 142-2, paragraph (2)), art-142-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-142-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-2
- art-142-2/par-2: 第百四十四条の二第一項から第三項まで → 法人税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-144-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-3
- art-142-2/par-3: 前条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-142-2/par-3: 第五十五条第五項 → 法人税法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/en/corporation-tax-act/art-55/par-5 · https://japanlaw.org/l/340AC0000000034/art-55/par-5

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 法人税法 第十条第四項第三号 — https://japanlaw.org/en/corporation-tax-act/art-10/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-3
- 法人税法 第百四十二条の二第一項第四号（還付金等の益金不算入） — https://japanlaw.org/en/corporation-tax-act/art-142-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-4
- 法人税法 第百四十二条の二第二項（還付金等の益金不算入） — https://japanlaw.org/en/corporation-tax-act/art-142-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-2
- 法人税法 第百四十二条の十第一項 — https://japanlaw.org/en/corporation-tax-act/art-142-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-10/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-053, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08