# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10)

- 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: 第十条 (Supplementary Provisions, Article 10)（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に関する経過措置） — address `suppl-4211-13/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-10
- 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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### 第十条（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に関する経過措置） — Transitional Measures Concerning Exclusion of Foreign Withholding Tax, etc. on Dividends, etc. Received from Foreign Subsidiaries from Deductible Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-10</sup>

**第一項**  新法人税法第三十九条の二の規定は、内国法人の施行日以後に開始する事業年度において受ける同条に規定する剰余金の配当等の額に係る同条に規定する外国源泉税等の額について適用する。
<sup>suppl-4211-13/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-10/par-1</sup>
The provisions of Article 39-2 of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that Article pertaining to the amount of dividends of surplus, etc. prescribed in that Article that a domestic corporation receives in a business year starting on or after the Effective Date.
<sup>machine translation, not official</sup>

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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-20261008T111236-111, 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