# 法人税法 / Corporation Tax Act — 第三十九条の二 (Article 39-2) - 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: 第三十九条の二 (Article 39-2)（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） — address `art-39-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-39-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-39-2 - 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. --- ### 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） — Exclusion of Foreign Withholding Tax, etc. on Dividends Received from Foreign Subsidiaries from Deductible Expenses caption: machine translation, not official art-39-2 · https://japanlaw.org/en/corporation-tax-act/art-39-2 · https://japanlaw.org/l/340AC0000000034/art-39-2 **第一項** 内国法人が第二十三条の二第一項（外国子会社から受ける配当等の益金不算入）に規定する外国子会社から受ける同項に規定する剰余金の配当等の額（以下この条において「剰余金の配当等の額」という。）につき同項の規定の適用を受ける場合（剰余金の配当等の額の計算の基礎とされる金額に対して外国法人税（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。以下この条において同じ。）が課される場合として政令で定める場合を含む。）には、当該剰余金の配当等の額（第二十三条の二第二項の規定の適用を受ける部分の金額を除く。）に係る外国源泉税等の額（剰余金の配当等の額を課税標準として所得税法第二条第一項第四十五号（定義）に規定する源泉徴収の方法に類する方法により課される外国法人税の額及び剰余金の配当等の額の計算の基礎とされる金額を課税標準として課されるものとして政令で定める外国法人税の額をいう。）は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。 art-39-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-39-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-39-2/par-1 In the case where a domestic corporation is subject to the provisions of Article 23-2, paragraph (1) (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits) with regard to the amount of dividend of surplus, etc. prescribed in that paragraph that it receives from a foreign subsidiary prescribed in that paragraph (hereinafter referred to as the "amount of dividend of surplus, etc." in this Article) (including the case specified by Cabinet Order as a case where 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 Article) is imposed on the amount used as the basis of the calculation of the amount of dividend of surplus, etc.), the amount of foreign withholding tax, etc. pertaining to the amount of dividend of surplus, etc. (excluding the amount of the portion to which the provisions of Article 23-2, paragraph (2) apply) (meaning the amount of a foreign country's corporate tax imposed, with the amount of dividend of surplus, etc. as the tax base, by a method similar to the method of withholding at source prescribed in Article 2, paragraph (1), item (xlv) (Definitions) of the Income Tax Act, and the amount of a foreign country's corporate tax specified by Cabinet Order as being imposed with the amount used as the basis of the calculation of the amount of dividend of surplus, etc. as the tax base) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year. machine translation, not official --- ## Cites - art-39-2/par-1: 第二十三条の二第二項 → 法人税法 第二十三条の二第二項 (Article 23-2, paragraph (2)), art-23-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-23-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-2 - art-39-2/par-1: この条 → 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-39-2/par-1: 第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1 - art-39-2/par-1: 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-39-2/par-1: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-45 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-45 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 第二十六条第二項（還付金等の益金不算入） — https://japanlaw.org/en/corporation-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/art-26/par-2 - 法人税法 第三十九条の二第一項（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） — https://japanlaw.org/en/corporation-tax-act/art-39-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-39-2/par-1 - 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 - 租税特別措置法 第六十六条の八第十四項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-14 - 租税特別措置法 第六十六条の九の四第十二項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-12 --- ## 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-20261008T111236-012, 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