# 法人税法 / Corporation Tax Act — 第百四十四条の二の三 (Article 144-2-3) - 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三 (Article 144-2-3)（税額控除の順序） — address `art-144-2-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-144-2-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-2-3 - 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三（税額控除の順序） — Order for Tax Credit caption: machine translation, not official art-144-2-3 · https://japanlaw.org/ja/corporation-tax-act/art-144-2-3 · https://japanlaw.org/l/340AC0000000034/art-144-2-3 **第一項** 前三条の規定による法人税の額からの控除については、まず前条の規定による控除をした後において、第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定及び第百四十四条の二（外国法人に係る外国税額の控除）の規定による控除をするものとする。 art-144-2-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-2-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-3/par-1 With regard to a credit against the amount of corporation tax pursuant to the provisions of the preceding three Articles, a credit under the provisions of the preceding Article is to be made first, and then a credit under the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) is to be made. machine translation, not official --- ## Cites - art-144-2-3/par-1: 第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68 - art-144-2-3/par-1: 前三条 → 法人税法 第百四十四条の二の二 (Article 144-2-2), art-144-2-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2 - art-144-2-3/par-1: 前三条 → 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-144-2-3/par-1: 前三条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 - 租税特別措置法 第四十二条の四第二十三項（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-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23 --- ## 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-20261008T111236-057, 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