# 法人税法 / Corporation Tax Act — 第百四十二条の六の二 (Article 142-6-2)

- 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: 第百四十二条の六の二 (Article 142-6-2)（外国法人に係る分配時調整外国税相当額の損金不算入） — address `art-142-6-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-142-6-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-6-2
- 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
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They are never merged and never substituted for one another.

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### 第百四十二条の六の二（外国法人に係る分配時調整外国税相当額の損金不算入） — Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-142-6-2 · https://japanlaw.org/en/corporation-tax-act/art-142-6-2 · https://japanlaw.org/l/340AC0000000034/art-142-6-2</sup>

      **第一項**  恒久的施設を有する外国法人が支払を受ける集団投資信託の収益の分配に係る所得税の額に係る第百四十四条の二の二第一項（外国法人に係る分配時調整外国税相当額の控除）に規定する分配時調整外国税相当額につき同項の規定の適用を受ける場合には、その支払を受ける収益の分配に係る所得税の額に係る当該分配時調整外国税相当額は、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、損金の額に算入しない。
      <sup>art-142-6-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-142-6-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-6-2/par-1</sup>
      In the case where a foreign corporation having a permanent establishment receives the application of the provisions of Article 144-2-2, paragraph (1) (Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations) with regard to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in that paragraph pertaining to the amount of income tax on distributions of proceeds from a group investment trust that it receives, that amount equivalent to foreign tax adjusted at the time of distribution pertaining to the amount of income tax on the distributions of proceeds that it receives is excluded from deductible expenses, 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-142-6-2/par-1: 第百四十四条の二の二第一項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1

## Cited by

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

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1
- 法人税法 附則第三十九条第一項（外国法人に係る分配時調整外国税相当額の損金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-39/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-20261008T111236-054, 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