# 法人税法 / Corporation Tax Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（外国税額の還付金の益金不算入に関する経過措置） — address `suppl-3631-109/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-16 - 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. --- ### 第十六条（外国税額の還付金の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds of Foreign Taxes from Gross Profits caption: machine translation, not official suppl-3631-109/art-16 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-16 **第一項** 新法人税法第二十六条第二項の規定は、新法人税法第六十九条第一項から第三項までの規定の適用を受けた後に新法人税法第二十六条第二項に規定する外国法人税の額が減額された場合におけるその減額された金額のうち同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について適用し、第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第六十九条第一項から第三項までの規定の適用を受けた後に旧法人税法第二十六条第二項に規定する外国法人税の額が減額された場合におけるその減額された部分については、なお従前の例による。 suppl-3631-109/art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-16/par-1 The provisions of Article 26, paragraph (2) of the New Corporation Tax Act apply to the amount specified by Cabinet Order as the portion of the reduced amount by which the creditable amount of the foreign country's corporate tax prescribed in that paragraph has been reduced, in the case where, after the provisions of Article 69, paragraphs (1) through (3) of the New Corporation Tax Act were applied, the amount of the foreign country's corporate tax prescribed in Article 26, paragraph (2) of the New Corporation Tax Act has been reduced; and with regard to the reduced portion in the case where, after the provisions of Article 69, paragraphs (1) through (3) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") were applied, the amount of the foreign country's corporate tax prescribed in Article 26, paragraph (2) of the Former Corporation Tax Act has been reduced, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-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-20261008T111236-082, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08