# Article 53, paragraph (23), item (i), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-53/par-23/item-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 53, paragraph (23), item (i) (第五十三条第二十三項第一号) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 53, paragraph (23), item (i) (第五十三条第二十三項第一号) — https://japanlaw.org/en/local-tax-act/art-53/par-23/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-53/par-23/item-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 法人税法第八十条の規定により法人税額の還付を受けた内国法人　第一項、第三十四項又は第三十五項の規定により申告納付すべき法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、還付を受けた法人税額（以下この項から第二十五項までにおいて「内国法人の控除対象還付法人税額」という。）を控除する。この場合において、内国法人の控除対象還付法人税額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。

English (Machine translation, not official):

> a domestic corporation that has received a refund of corporation tax amount pursuant to Article 80 of the Corporation Tax Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy to be filed and paid under paragraph (1), (34) or (35), up to the limit of that corporation tax amount (or, if there is an amount added with respect to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deducting the amount specified by Cabinet Order). In this case, the domestic corporation's refunded corporation tax eligible for deduction is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier;

## 2. 1 January 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 法人税法第八十条の規定により法人税額の還付を受けた内国法人　第一項、第三十四項又は第三十五項の規定により申告納付すべき法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第十項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、還付を受けた法人税額（以下この項から第二十五項までにおいて「内国法人の控除対象還付法人税額」という。）を控除する。この場合において、内国法人の控除対象還付法人税額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。

English (Machine translation, not official):

> a domestic corporation that received a refund of a corporation tax amount pursuant to Article 80 of the Corporation Tax Act: from the corporation tax amount that is the tax base of the corporation tax levy to be paid through filing and payment under paragraph (1), (34) or (35), the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted, up to the limit of that corporation tax amount (where an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after subtracting the amount specified by Cabinet Order). In this case, the domestic corporation's refunded corporation tax eligible for deduction is limited to the amount that could not be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier;

---

## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20271205_507AC0000000057)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280101_508AC0000000002)