# 法人税法 / Corporation Tax Act — 第二十六条 (Article 26)

- 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: 第二十六条 (Article 26)（還付金等の益金不算入） — address `art-26`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-26
- 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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### 第二十六条（還付金等の益金不算入） — (Exclusion of Refunds from Gross Profits)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-26 · https://japanlaw.org/en/corporation-tax-act/art-26 · https://japanlaw.org/l/340AC0000000034/art-26</sup>

        **第一項**  内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、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-1 · https://japanlaw.org/en/corporation-tax-act/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/art-26/par-1</sup>
        In the case where a domestic 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 gross profits, when calculating the amount of income of the domestic corporation for each business year:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  第三十八条第一項又は第二項（法人税額等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
          <sup>art-26/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-26/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-1</sup>
          the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporate Tax from Deductible Expenses);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  第五十五条第四項（不正行為等に係る費用等）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
          <sup>art-26/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-26/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-2</sup>
          the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 55, paragraph (4) (Expenses, etc. Related to Unlawful Acts, etc.);
          <sup>machine translation, not official</sup>

          **三**  第七十八条（所得税額等の還付）若しくは第百三十三条（更正等による所得税額等の還付）又は地方法人税法（平成二十六年法律第十一号）第二十二条（外国税額の還付）若しくは第二十七条の二（更正等による外国税額の還付）の規定による還付金
          <sup>art-26/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-26/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-3</sup>
          a refund pursuant to the provisions of Article 78 (Refund of Income Tax) or Article 133 (Refund of Income Tax due to Reassessment, etc.), or Article 22 (Refund of Foreign Taxes) or Article 27-2 (Refund of Foreign Taxes due to Reassessment, etc.) of the Local Corporation Tax Act (Act No. 11 of 2014); and
          <sup>machine translation, not official</sup>

          **四**  第八十条（欠損金の繰戻しによる還付）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
          <sup>art-26/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-26/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-4</sup>
          a refund pursuant to the provisions of Article 80 (Refund by Carryback of Loss) or Article 23 (Refund in the Case of a refund of Corporation Tax by Carryback of Loss) of the Local Corporation Tax Act.
          <sup>machine translation, not official</sup>

        **第二項**  内国法人が第三十九条の二（外国子会社から受ける配当等に係る外国源泉税等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されない同条に規定する外国源泉税等の額が減額された場合には、その減額された金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-2 · https://japanlaw.org/en/corporation-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/art-26/par-2</sup>
        In the case where the amount of foreign withholding tax, etc. prescribed in Article 39-2 (Exclusion of Foreign Withholding Tax, etc. on Dividends Received from Foreign Subsidiaries from Deductible Expenses) that is excluded from deductible expenses of a domestic corporation, when calculating the amount of income for each business year pursuant to the provisions of that Article, has been reduced, the amount of the reduction is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第三項**  内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。）の額につき同条第一項から第三項まで又は第十八項（同条第二十四項において準用する場合を含む。）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内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（当該内国法人が同条第九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内国法人から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内国法人が移転を受けた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内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、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-3 · https://japanlaw.org/en/corporation-tax-act/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/art-26/par-3</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 domestic corporation has come to pay, for which the domestic corporation was subject to the provisions of paragraphs (1) through (3) or paragraph (18) of that Article (including as applied mutatis mutandis pursuant to paragraph (24) of that Article), has been reduced in each business year of the domestic corporation beginning within seven years after the first day of the business year in which it was subject to those provisions (hereinafter referred to as the "applicable business year" in this paragraph) (when the domestic corporation has received the transfer of the whole or a part of the business from another domestic corporation that is an acquired corporation, etc. as prescribed in paragraph (9) of that Article as a result of a qualified merger, etc. as prescribed in that paragraph, including 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 on the basis of the income arising from the business transferred to the domestic corporation has been reduced in each business year of the domestic corporation beginning within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to that amount), the amount specified by Cabinet Order as the reduced portion of the creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article out of the amount of the reduction (excluding the amount specified by Cabinet Order as the amount to be included in gross profits) is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が他の内国法人から当該他の内国法人の通算税効果額（第六十四条の五第一項（損益通算）又は第六十四条の七（欠損金の通算）の規定その他通算法人（通算法人であつた内国法人を含む。以下この項において同じ。）のみに適用される規定を適用することにより減少する法人税及び地方法人税の額（利子税の額を除く。）に相当する金額として通算法人と他の通算法人との間で授受される金額をいう。）を受け取る場合には、その受け取る金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-4 · https://japanlaw.org/en/corporation-tax-act/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-4</sup>
        In the case where a domestic corporation receives from another domestic corporation the group tax sharing tax effect amount of the other domestic corporation (meaning the amount exchanged between a group tax sharing corporation and another group tax sharing corporation as the amount equivalent to the amount of corporation tax and local corporation tax (excluding the amount of interest tax) that is reduced by applying the provisions of Article 64-5, paragraph (1) (Aggregation of Profits and Losses) or Article 64-7 (Aggregation of Losses) or any other provisions applicable only to group tax sharing corporations (including a domestic corporation that was a group tax sharing corporation; hereinafter the same applies in this paragraph)), the amount received is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

        **第五項**  内国法人が第五十五条第五項の規定により各事業年度の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場合には、その還付を受ける金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-26/par-5 · https://japanlaw.org/en/corporation-tax-act/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/art-26/par-5</sup>
        In the case where a domestic corporation receives a refund of the amount to be excluded from deductible expenses in the calculation of the amount of income for each business year, pursuant to the provisions of Article 55, paragraph (5), the amount to be refunded is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

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## Cites
- art-26/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-26/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-26/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-26/par-1/item-3: 第百三十三条 → 法人税法 第百三十三条 (Article 133), art-133 — https://japanlaw.org/en/corporation-tax-act/art-133 · https://japanlaw.org/l/340AC0000000034/art-133
- art-26/par-1/item-3: 地方法人税法（平成二十六年法律第十一号）第二十二条 → e-Gov law 426AC0000000011, 第二十二条 (Article 22), art-22 — not held in this collection
- art-26/par-1/item-3: 第二十七条の二 → e-Gov law 426AC0000000011, 第二十七条の二 (Article 27-2), art-27-2 — not held in this collection
- art-26/par-1/item-3: 第七十八条 → 法人税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/corporation-tax-act/art-78 · https://japanlaw.org/l/340AC0000000034/art-78
- art-26/par-1/item-4: 第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-26/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-26/par-2: 第三十九条の二 → 法人税法 第三十九条の二 (Article 39-2), art-39-2 — https://japanlaw.org/en/corporation-tax-act/art-39-2 · https://japanlaw.org/l/340AC0000000034/art-39-2
- art-26/par-3: 同条第一項から第三項まで → 法人税法 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/en/corporation-tax-act/art-69/par-3 · https://japanlaw.org/l/340AC0000000034/art-69/par-3
- art-26/par-3: 同条第二十四項 → 法人税法 第六十九条第二十四項 (Article 69, paragraph (24)), art-69/par-24 — https://japanlaw.org/en/corporation-tax-act/art-69/par-24 · https://japanlaw.org/l/340AC0000000034/art-69/par-24
- art-26/par-3: 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-26/par-3: この項 → 法人税法 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/en/corporation-tax-act/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/art-26/par-3
- art-26/par-3: 第十八項 → 法人税法 第六十九条第十八項 (Article 69, paragraph (18)), art-69/par-18 — https://japanlaw.org/en/corporation-tax-act/art-69/par-18 · https://japanlaw.org/l/340AC0000000034/art-69/par-18
- art-26/par-3: 同条第九項 → 法人税法 第六十九条第九項 (Article 69, paragraph (9)), art-69/par-9 — https://japanlaw.org/en/corporation-tax-act/art-69/par-9 · https://japanlaw.org/l/340AC0000000034/art-69/par-9
- art-26/par-3: 同条第一項から第三項まで → 法人税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/en/corporation-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000034/art-69/par-2
- art-26/par-4: 第六十四条の七 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-26/par-4: 第六十四条の五第一項 → 法人税法 第六十四条の五第一項 (Article 64-5, paragraph (1)), art-64-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1
- art-26/par-4: この項 → 法人税法 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/en/corporation-tax-act/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-4
- art-26/par-5: 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

8 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 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1
- 法人税法 第二十六条第三項（還付金等の益金不算入） — https://japanlaw.org/en/corporation-tax-act/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/art-26/par-3
- 法人税法 第二十六条第四項（還付金等の益金不算入） — https://japanlaw.org/en/corporation-tax-act/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-4
- 法人税法 第三十八条第三項（法人税額等の損金不算入） — https://japanlaw.org/en/corporation-tax-act/art-38/par-3 · https://japanlaw.org/l/340AC0000000034/art-38/par-3
- 法人税法 第六十七条第三項第五号（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-5
- 法人税法 第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- 法人税法 附則第十八条第一項（還付金等の益金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-18/par-1
- 法人税法 附則第九条第一項（還付金等の益金不算入等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-9/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-20261008T111236-010, 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