# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（連結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） — address `suppl-4211-13/art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-15 - 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. --- ### 第十五条（連結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） — Transitional Measures Concerning Inclusion in Gross Profits of a Foreign Subsidiary's Foreign Tax That Is Credited Against the Consolidated Corporation Tax caption: machine translation, not official suppl-4211-13/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-15 **第一項** 連結法人が施行日から三年を経過する日以前に開始する各連結事業年度において次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旧法人税法第八十一条の十五第八項の規定の適用を受ける同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（同条第九項の規定により同条第八項に規定する外国法人税の額とみなされる金額を含む。）については、旧法人税法第八十一条の五の規定は、なおその効力を有する。この場合において、同条中「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」とする。 suppl-4211-13/art-15/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-15/par-1 With regard to 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 (including an amount deemed to be the amount of foreign country's corporate tax prescribed in paragraph (8) of that Article pursuant to the provisions of paragraph (9) of that Article), where a consolidated corporation is subject to the provisions of that paragraph, which remain in force pursuant to the provisions of paragraph (2) of the following Article, in each consolidated business year starting on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-5 of the Former Corporation Tax Act remain in force. In this case, the phrase "Article 81-15, paragraph (8)" in 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". machine translation, not official --- ## Cites - suppl-4211-13/art-15/par-1: 次条第二項 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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