# 法人税法 / Corporation Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（外国税額の控除に関する経過措置） — address `suppl-4211-13/art-12` - 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-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12 - 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. --- ### 第十二条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit caption: machine translation, not official suppl-4211-13/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12 **第一項** 新法人税法第六十九条第一項の規定は、内国法人の施行日以後に開始する事業年度において納付することとなる同項に規定する外国法人税について適用し、内国法人の施行日前に開始した事業年度において納付することとなった旧法人税法第六十九条第一項に規定する外国法人税については、なお従前の例による。 suppl-4211-13/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-1 The provisions of Article 69, paragraph (1) of the New Corporation Tax Act apply to foreign country's corporate tax prescribed in that paragraph that becomes payable in a business year of a domestic corporation starting on or after the Effective Date, and with regard to foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act that became payable in a business year of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 内国法人が施行日前に開始した事業年度において旧法人税法第六十九条第八項に規定する外国子会社から受けた同項に規定する配当等の額（以下この項において「配当等の額」という。）がある場合（施行日前に開始した連結事業年度において旧法人税法第八十一条の十五第八項に規定する外国子会社から受けた配当等の額がある場合を含む。）には、当該内国法人の施行日から三年を経過する日以前に開始する各事業年度において旧法人税法第六十九条第八項に規定する外国子会社の所得に対して課される外国法人税（同条第一項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（旧法人税法第八十一条の十五第八項に規定する外国子会社の所得に対して課される外国法人税の額を含む。）及び旧法人税法第六十九条第十一項に規定する外国孫会社の所得に対して課される外国法人税の額（旧法人税法第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される外国法人税の額を含む。）のうち、これらの配当等の額に係るものについては、旧法人税法第六十九条第八項、第九項、第十一項から第十三項まで及び第十五項から第十八項までの規定は、なおその効力を有する。この場合において、同条第九項中「第八十一条の十五第八項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十六条第二項（連結事業年度における外国税額の控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条（法人税法の一部改正）の規定による改正前の法人税法第八十一条の十五第八項」と、同条第十二項中「第八十一条の十五第八項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十六条第二項の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の十五第八項」と、同条第十三項中「第二十八条」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第八条（法人税額から控除する外国子会社の外国税額の益金算入に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第二十八条」とする。 suppl-4211-13/art-12/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-2 In the case where a domestic corporation has received, in a business year that started before the Effective Date, an amount of dividends, etc. prescribed in Article 69, paragraph (8) of the Former Corporation Tax Act (hereinafter referred to as the "amount of dividends, etc." in this paragraph) from a foreign subsidiary prescribed in that paragraph (including the case where it has received, in a consolidated business year that started before the Effective Date, an amount of dividends, etc. from a foreign subsidiary prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act), with regard to the portion pertaining to such amount of dividends, etc. of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of a foreign subsidiary prescribed in Article 69, paragraph (8) of the Former Corporation Tax Act (including the amount of foreign country's corporate tax imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act) and of the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) of the Former Corporation Tax Act (including the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) of the Former Corporation Tax Act) in each business year of the domestic corporation starting on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 69, paragraphs (8), (9), (11) through (13) and (15) through (18) of the Former Corporation Tax Act remain in force. In this case, the phrase "Article 81-15, paragraph (8)" in paragraph (9) of that Article is deemed to be replaced with "Article 81-15, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 16, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years) of the Supplementary Provisions of that Act", the phrase "Article 81-15, paragraph (8)" in paragraph (12) of that Article is deemed to be replaced with "Article 81-15, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 28" in paragraph (13) of that Article is deemed to be replaced with "Article 28 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 8 (Transitional Measures Concerning Inclusion in Gross Profits of a Foreign Subsidiary's Foreign Tax That Is Credited Against the Corporation Tax) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 新法人税法第六十九条第八項の規定は、内国法人の施行日以後に開始する事業年度において減額される同条第一項に規定する外国法人税の額について適用し、内国法人の施行日前に開始した事業年度において減額された旧法人税法第六十九条第一項に規定する外国法人税の額については、なお従前の例による。 suppl-4211-13/art-12/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-3 The provisions of Article 69, paragraph (8) of the New Corporation Tax Act apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article that is reduced in a business year of a domestic corporation starting on or after the Effective Date, and with regard to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act that was reduced in a business year of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法人税法第六十九条第十項の規定は、内国法人の施行日以後に開始する事業年度において同条第一項の規定の適用を受ける場合について適用し、内国法人の施行日前に開始した事業年度において旧法人税法第六十九条第一項の規定の適用を受けた場合については、なお従前の例による。 suppl-4211-13/art-12/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-4 The provisions of Article 69, paragraph (10) of the New Corporation Tax Act apply in the case where a domestic corporation is subject to the provisions of paragraph (1) of that Article in a business year starting on or after the Effective Date, and with regard to the case where a domestic corporation was subject to the provisions of Article 69, paragraph (1) of the Former Corporation Tax Act in a business year that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法人税法第六十九条第十一項の規定は、内国法人の施行日以後に開始する事業年度において同条第二項又は第三項の規定の適用を受ける場合について適用し、内国法人の施行日前に開始した事業年度において旧法人税法第六十九条第二項又は第三項の規定の適用を受けた場合については、なお従前の例による。 suppl-4211-13/art-12/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-5 The provisions of Article 69, paragraph (11) of the New Corporation Tax Act apply in the case where a domestic corporation is subject to the provisions of paragraph (2) or (3) of that Article in a business year starting on or after the Effective Date, and with regard to the case where a domestic corporation was subject to the provisions of Article 69, paragraph (2) or (3) of the Former Corporation Tax Act in a business year that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法人税法第六十九条第十二項の規定は、内国法人の施行日以後に開始する事業年度において同条第一項から第三項までの規定の適用を受ける場合について適用し、内国法人の施行日前に開始した事業年度において旧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場合については、なお従前の例による。 suppl-4211-13/art-12/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-6 The provisions of Article 69, paragraph (12) of the New Corporation Tax Act apply in the case where a domestic corporation is subject to the provisions of paragraphs (1) through (3) of that Article in a business year starting on or after the Effective Date, and with regard to the case where a domestic corporation was subject to the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act in a business year that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4211-13/art-12/par-2: この項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4211-13/art-12/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-2 - suppl-4211-13/art-12/par-2: 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第十六条第二項 → 法人税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4211-13/art-16/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-16/par-2 - suppl-4211-13/art-12/par-2: 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第八条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4211-13/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第八条第一項（法人税額から控除する外国子会社の外国税額の益金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-8/par-1 - 法人税法 附則第十二条第二項（外国税額の控除に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-12/par-2 - 法人税法 附則第十六条第二項（連結事業年度における外国税額の控除に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-16/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-20261008T111236-111, 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