# 法人税法 / Corporation Tax Act — 第百四十四条の二の二 (Article 144-2-2) - 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: 第百四十四条の二の二 (Article 144-2-2)（外国法人に係る分配時調整外国税相当額の控除） — address `art-144-2-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-144-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-2-2 - 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. --- ### 第百四十四条の二の二（外国法人に係る分配時調整外国税相当額の控除） — Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution for Foreign Corporations caption: machine translation, not official art-144-2-2 · https://japanlaw.org/ja/corporation-tax-act/art-144-2-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2 **第一項** 恒久的施設を有する外国法人が各事業年度において集団投資信託の収益の分配の支払を受ける場合（恒久的施設帰属所得に該当するものの支払を受ける場合に限る。）には、当該収益の分配に係る分配時調整外国税（所得税法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する外国の法令により課される所得税に相当する税で政令で定めるものをいう。）の額で同項又は同法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該収益の分配に係る所得税の額から控除された金額のうち当該外国法人が支払を受ける収益の分配に対応する部分の金額として政令で定める金額に相当する金額（次項及び第三項において「分配時調整外国税相当額」という。）は、政令で定めるところにより、当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。 art-144-2-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 In the case where a foreign corporation having a permanent establishment receives payment of distributions of proceeds from a group investment trust in each business year (limited to the case where it receives payment of distributions of proceeds that fall under the category of income attributable to a permanent establishment), the amount equivalent to the amount specified by Cabinet Order as the portion, corresponding to the distributions of proceeds that the foreign corporation receives, of the amount of the foreign tax adjusted at distribution pertaining to the distributions of proceeds (meaning a tax equivalent to income tax imposed under foreign laws and regulations as prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Income Tax Act, which is specified by Cabinet Order) that has been deducted from the amount of income tax on the distributions of proceeds pursuant to the provisions of that paragraph or Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of that Act (referred to as the "amount equivalent to the foreign tax adjusted at distribution" in the following paragraph and paragraph (3)) is deducted, as specified by Cabinet Order, from the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year. machine translation, not official **第二項** 前項の規定は、外国法人である人格のない社団等の収益事業以外の事業又はこれに属する資産から生ずる所得に係る分配時調整外国税相当額については、適用しない。 art-144-2-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-2 The provisions of the preceding paragraph do not apply to the amount equivalent to the foreign tax adjusted at distribution pertaining to income arising from a business other than the profit-making business, or assets belonging thereto, of an association or foundation without juridical personality which is a foreign corporation. machine translation, not official **第三項** 第六十九条の二第三項（分配時調整外国税相当額の控除）の規定は、分配時調整外国税相当額につき第一項の規定による控除をする場合について準用する。 art-144-2-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-3 The provisions of Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) apply mutatis mutandis in the case where a credit under the provisions of paragraph (1) is made with regard to the amount equivalent to the foreign tax adjusted at distribution. machine translation, not official **第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-144-2-2/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-4 Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-144-2-2/par-1: 所得税法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 - art-144-2-2/par-1: 同法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 - art-144-2-2/par-1: 第三項 → 法人税法 第百四十四条の二の二第三項 (Article 144-2-2, paragraph (3)), art-144-2-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-3 - art-144-2-2/par-1: 次項 → 法人税法 第百四十四条の二の二第二項 (Article 144-2-2, paragraph (2)), art-144-2-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-2 - art-144-2-2/par-2: 前項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 - art-144-2-2/par-3: 第六十九条の二第三項 → 法人税法 第六十九条の二第三項 (Article 69-2, paragraph (3)), art-69-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-69-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-69-2/par-3 - art-144-2-2/par-3: 第一項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 - art-144-2-2/par-4: 前二項 → 法人税法 第百四十四条の二の二第三項 (Article 144-2-2, paragraph (3)), art-144-2-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-3 - art-144-2-2/par-4: 第一項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 - art-144-2-2/par-4: 前二項 → 法人税法 第百四十四条の二の二第二項 (Article 144-2-2, paragraph (2)), art-144-2-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-2 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 法人税法 第百四十二条の六の二第一項（外国法人に係る分配時調整外国税相当額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-6-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-6-2/par-1 - 法人税法 第百四十四条第一項（外国法人に係る所得税額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-144/par-1 · https://japanlaw.org/l/340AC0000000034/art-144/par-1 - 法人税法 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） — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-1 - 法人税法 第百四十四条の二の二第一項（外国法人に係る分配時調整外国税相当額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 - 法人税法 第百四十四条の二の二第二項（外国法人に係る分配時調整外国税相当額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-2 - 法人税法 第百四十四条の二の二第三項（外国法人に係る分配時調整外国税相当額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-3 - 法人税法 第百四十四条の二の二第四項（外国法人に係る分配時調整外国税相当額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-4 - 法人税法 第百四十四条の二の三第一項（税額控除の順序） — https://japanlaw.org/ja/corporation-tax-act/art-144-2-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-3/par-1 - 法人税法 第百四十四条の四第四項第一号（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-4/item-1 - 法人税法 附則第三十九条第一項（外国法人に係る分配時調整外国税相当額の損金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-39/par-1 - 法人税法 附則第四十条第一項（外国法人に係る分配時調整外国税相当額の控除に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-40/par-1 - 租税特別措置法 第九条の三の二第七項（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-7 - 租税特別措置法 第九条の六第四項（特定目的会社の利益の配当に係る源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4 - 租税特別措置法 第九条の六の二第四項（投資法人の配当等に係る源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4 - 租税特別措置法 第九条の六の三第四項（特定目的信託の剰余金の配当に係る源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-4 - 租税特別措置法 第九条の六の四第四項（特定投資信託の剰余金の配当に係る源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-4 - 租税特別措置法 第四十二条の四第十九項第二号ニ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-4 --- ## 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-20261008T111236-056, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-057, 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