# 法人税法 / Corporation Tax Act — 第百四十二条の六 (Article 142-6) - 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: 第百四十二条の六 (Article 142-6)（法人税額から控除する外国税額の損金不算入） — address `art-142-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-142-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-6 - 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. --- ### 第百四十二条の六（法人税額から控除する外国税額の損金不算入） — Exclusion of Foreign Taxes Credited Against the Corporation Tax from Deductible Expenses caption: machine translation, not official art-142-6 · https://japanlaw.org/ja/corporation-tax-act/art-142-6 · https://japanlaw.org/l/340AC0000000034/art-142-6 **第一項** 外国法人が第百四十四条の二第一項（外国法人に係る外国税額の控除）に規定する控除対象外国法人税の額につき同条又は第百四十四条の十一第一項（所得税額等の還付）若しくは第百四十七条の三第一項（更正等による所得税額等の還付）の規定の適用を受ける場合には、当該控除対象外国法人税の額は、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。 art-142-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-142-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-6/par-1 In the case where a foreign corporation receives the application of the provisions of Article 144-2, or Article 144-11, paragraph (1) (Refund of Income Tax) or Article 147-3, paragraph (1) (Refund of Income Tax upon a Reassessment or Similar Decision), with regard to the creditable amount of the foreign country's corporate tax prescribed in Article 144-2, paragraph (1) (Foreign Tax Credit for Foreign Corporations), that creditable amount of the foreign country's corporate tax is excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year. machine translation, not official --- ## Cites - art-142-6/par-1: 第百四十四条の二第一項 → 法人税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-1 - art-142-6/par-1: 同条 → 法人税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2 · https://japanlaw.org/l/340AC0000000034/art-144-2 - art-142-6/par-1: 第百四十四条の十一第一項 → 法人税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-11/par-1 - art-142-6/par-1: 第百四十七条の三第一項 → 法人税法 第百四十七条の三第一項 (Article 147-3, paragraph (1)), art-147-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-1 --- ## 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-20261008T111236-054, 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