# 法人税法 / Corporation Tax Act — 第四十一条 (Article 41) - 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: 第四十一条 (Article 41)（法人税額から控除する外国税額の損金不算入） — address `art-41` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-41 - 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. --- ### 第四十一条（法人税額から控除する外国税額の損金不算入） — (Exclusion of Foreign Taxes Credited Against the Corporation Tax from Deductible Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-41 · https://japanlaw.org/en/corporation-tax-act/art-41 · https://japanlaw.org/l/340AC0000000034/art-41 **第一項** 内国法人（通算法人を除く。）が控除対象外国法人税の額（第六十九条第一項（外国税額の控除）に規定する控除対象外国法人税の額をいう。以下この条において同じ。）につき第六十九条又は第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（更正等による所得税額等の還付）の規定の適用を受ける場合には、当該控除対象外国法人税の額は、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-41/par-1 · https://japanlaw.org/en/corporation-tax-act/art-41/par-1 · https://japanlaw.org/l/340AC0000000034/art-41/par-1 In the case where a domestic corporation (excluding a group tax sharing corporation) seeks the application of the provisions of Article 69, Article 78, paragraph (1) (Refund of Income Tax), or Article 133, paragraph (1) (Refund of Income Tax due to Reassessment, etc.) with regard to the creditable amount of the foreign country's corporate tax (meaning the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this Article), the creditable amount of the foreign country's corporate tax is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第二項** 通算法人又は当該通算法人の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人が、控除対象外国法人税の額につき第六十九条又は第七十八条第一項若しくは第百三十三条第一項の規定の適用を受ける場合には、当該通算法人が納付することとなる控除対象外国法人税の額は、当該通算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-41/par-2 · https://japanlaw.org/en/corporation-tax-act/art-41/par-2 · https://japanlaw.org/l/340AC0000000034/art-41/par-2 In the case where a group tax sharing corporation, or another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation as of the end of each business year of the group tax sharing corporation (limited to a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation), seeks the application of the provisions of Article 69, Article 78, paragraph (1), or Article 133, paragraph (1) with regard to the creditable amount of the foreign country's corporate tax, the creditable amount of the foreign country's corporate tax that the group tax sharing corporation is to pay is excluded from deductible expenses, when calculating the amount of income of the group tax sharing corporation for each business year. machine translation, not official --- ## Cites - art-41/par-1: 第六十九条 → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69 - art-41/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-41/par-1: 第七十八条第一項 → 法人税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/corporation-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/art-78/par-1 - art-41/par-1: 第百三十三条第一項 → 法人税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1 - art-41/par-1: この条 → 法人税法 第四十一条 (Article 41), art-41 — https://japanlaw.org/en/corporation-tax-act/art-41 · https://japanlaw.org/l/340AC0000000034/art-41 - art-41/par-2: 第六十九条 → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69 - art-41/par-2: 第七十八条第一項 → 法人税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/corporation-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/art-78/par-1 - art-41/par-2: 第百三十三条第一項 → 法人税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 第四十一条第一項（法人税額から控除する外国税額の損金不算入） — https://japanlaw.org/en/corporation-tax-act/art-41/par-1 · https://japanlaw.org/l/340AC0000000034/art-41/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 --- ## 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