# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（連結事業年度における外国税額の還付金の益金不算入に関する経過措置） — address `suppl-4211-13/art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-14 - 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. --- ### 第十四条（連結事業年度における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 from Foreign Taxes in a Consolidated Business Year from Gross Profits caption: machine translation, not official suppl-4211-13/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-14 **第一項** 新法人税法第八十一条の五の規定は、連結法人の施行日以後に開始する連結事業年度において減額される新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適用し、連結法人の施行日前に開始した連結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-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-14/par-1 The provisions of Article 81-5 of the New Corporation Tax Act apply to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act that is reduced in a consolidated business year of a consolidated 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 consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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