# 法人税法 / Corporation Tax Act — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（還付金等の益金不算入に関する経過措置） — address `suppl-4211-13/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-7 - 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. --- ### 第七条（還付金等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds from Gross Profits caption: machine translation, not official suppl-4211-13/art-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-7 **第一項** 新法人税法第二十六条第二項の規定は、内国法人の施行日以後に開始する事業年度において減額される同項に規定する外国源泉税等の額について適用する。 suppl-4211-13/art-7/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-7/par-1 The provisions of Article 26, paragraph (2) of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that paragraph that is reduced in a business year of a domestic corporation starting on or after the Effective Date. machine translation, not official **第二項** 新法人税法第二十六条第三項の規定は、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、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第二条の規定による改正前の法人税法（以下附則第六十条までにおいて「旧法人税法」という。）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-7/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-7/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-7/par-2 The provisions of Article 26, paragraph (3) 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 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 Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 60 of the Supplementary Provisions) 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 --- ## 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