# 法人税法 / Corporation Tax Act — 第百四十二条の四 (Article 142-4) - 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: 第百四十二条の四 (Article 142-4)（恒久的施設に帰せられるべき資本に対応する負債の利子の損金不算入） — address `art-142-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-142-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-4 - 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. --- ### 第百四十二条の四（恒久的施設に帰せられるべき資本に対応する負債の利子の損金不算入） — Exclusion from Deductible Expenses of Interest on Liabilities Corresponding to Capital That Should Be Attributed to a Permanent Establishment caption: machine translation, not official art-142-4 · https://japanlaw.org/en/corporation-tax-act/art-142-4 · https://japanlaw.org/l/340AC0000000034/art-142-4 **第一項** 外国法人の各事業年度の恒久的施設に係る自己資本の額（当該恒久的施設に係る純資産の額として政令で定めるところにより計算した金額をいう。）が、当該外国法人の資本に相当する額のうち当該恒久的施設に帰せられるべき金額として政令で定めるところにより計算した金額に満たない場合には、当該外国法人の当該事業年度の恒久的施設を通じて行う事業に係る負債の利子（これに準ずるものとして政令で定めるものを含む。）の額として政令で定める金額のうち、その満たない金額に対応する部分の金額として政令で定めるところにより計算した金額は、当該外国法人の当該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、損金の額に算入しない。 art-142-4/par-1 · https://japanlaw.org/en/corporation-tax-act/art-142-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-4/par-1 In the case where the amount of equity capital pertaining to the permanent establishment for each business year of a foreign corporation (meaning the amount calculated, as specified by Cabinet Order, as the amount of net assets pertaining to the permanent establishment) is less than the amount calculated, as specified by Cabinet Order, as the amount that should be attributed to the permanent establishment out of the amount equivalent to the capital of the foreign corporation, the amount calculated, as specified by Cabinet Order, as the portion corresponding to the shortfall, out of the amount specified by Cabinet Order as the amount of interest on liabilities (including anything specified by Cabinet Order as being equivalent thereto) pertaining to the business carried on through the permanent establishment of the foreign corporation for the business year, is excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for the business year. machine translation, not official **第二項** 外国法人の資本に相当する額が著しく低い場合の恒久的施設に帰せられるべき資本に相当する額の計算その他前項の規定の適用に関し必要な事項は、政令で定める。 art-142-4/par-2 · https://japanlaw.org/en/corporation-tax-act/art-142-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-4/par-2 The calculation of the amount equivalent to the capital that should be attributed to a permanent establishment in the case where the amount equivalent to the capital of the foreign corporation is extremely low, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order. machine translation, not official --- ## Cites - art-142-4/par-2: 前項 → 法人税法 第百四十二条の四第一項 (Article 142-4, paragraph (1)), art-142-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-142-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-4/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第百四十二条の四第二項（恒久的施設に帰せられるべき資本に対応する負債の利子の損金不算入） — https://japanlaw.org/en/corporation-tax-act/art-142-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-4/par-2 - 法人税法 第百四十二条の五第一項（外国銀行等の資本に係る負債の利子の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-142-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-5/par-1 - 租税特別措置法 第六十六条の五の二第九項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-9 - 租税特別措置法 第六十六条の五の二第十項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-10 --- ## 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-20261008T111236-054, 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