# 法人税法 / Corporation Tax Act — 第百四十七条の三 (Article 147-3) - 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: 第百四十七条の三 (Article 147-3)（更正等による所得税額等の還付） — address `art-147-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-147-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-147-3 - 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. --- ### 第百四十七条の三（更正等による所得税額等の還付） — Refund of Income Tax Due to Reassessment or Similar Decision caption: machine translation, not official art-147-3 · https://japanlaw.org/ja/corporation-tax-act/art-147-3 · https://japanlaw.org/l/340AC0000000034/art-147-3 **第一項** 外国法人の提出した中間申告書（第百四十四条の四第一項各号又は第二項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）又は確定申告書に係る法人税につき更正（当該法人税についての更正の請求（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をいう。次条において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項において「更正等」という。）があつた場合において、その更正等により第百四十四条の四第五項第一号若しくは第二号若しくは第六項第一号に掲げる金額又は第百四十四条の六第一項第五号（確定申告）に掲げる金額（同項第八号の規定に該当する場合には、同号に掲げる金額）、同項第六号に掲げる金額（同項第九号の規定に該当する場合には、同号に掲げる金額）若しくは同条第二項第三号に掲げる金額が増加したときは、税務署長は、その外国法人に対し、その増加した部分の金額に相当する税額を還付する。 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 In the case where a Reassessment (including a decision or ruling on an appeal, or a judgment on an action, pertaining to a disposition on a request for Reassessment (meaning a request for Reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes; the same applies in the following Article) with regard to the corporation tax; hereinafter referred to as a "Reassessment or similar decision" in this paragraph) has been made with regard to the corporation tax pertaining to an interim return (limited to one containing the matters listed in the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) or a Final Return filed by a foreign corporation, when, as a result of the Reassessment or similar decision, the amount listed in Article 144-4, paragraph (5), item (i) or item (ii) or paragraph (6), item (i), or the amount listed in Article 144-6, paragraph (1), item (v) (Final Returns) (in the case falling under the provisions of item (viii) of that paragraph, the amount listed in that item), the amount listed in item (vi) of that paragraph (in the case falling under the provisions of item (ix) of that paragraph, the amount listed in that item) or the amount listed in paragraph (2), item (iii) of that Article has increased, the district director refunds the amount of tax equivalent to the amount of the increase to the foreign corporation. machine translation, not official **第二項** 第百三十三条第二項（更正等による所得税額等の還付）の規定は前項の規定による還付金について還付加算金を計算する場合について、同条第三項の規定は前項の規定による還付金を同項の外国法人の提出した同項の中間申告書に係る事業年度又は同項の確定申告書に係る事業年度の第百四十一条第一号又は第二号（課税標準）に定める国内源泉所得に係る所得に対する法人税で未納のものに充当する場合について、それぞれ準用する。 art-147-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-2 The provisions of Article 133, paragraph (2) (Refund of Income Tax upon a Reassessment or Similar Decision) apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph, and the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the interim return set forth in that paragraph or the business year pertaining to the Final Return set forth in that paragraph, which was filed by the foreign corporation set forth in that paragraph. machine translation, not official **第三項** 第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。 art-147-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-3 Methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-147-3/par-1: 第六項第一号 → 法人税法 第百四十四条の四第六項第一号 (Article 144-4, paragraph (6), item (i)), art-144-4/par-6/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-6/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-6/item-1 - art-147-3/par-1: 同項第六号 → 法人税法 第百四十四条の六第一項第六号 (Article 144-6, paragraph (1), item (vi)), art-144-6/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-6 - art-147-3/par-1: 第百四十四条の六第一項第五号 → 法人税法 第百四十四条の六第一項第五号 (Article 144-6, paragraph (1), item (v)), art-144-6/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-5 - art-147-3/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - art-147-3/par-1: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2 - art-147-3/par-1: 同項第九号 → 法人税法 第百四十四条の六第一項第九号 (Article 144-6, paragraph (1), item (ix)), art-144-6/par-1/item-9 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-9 - art-147-3/par-1: 第二号 → 法人税法 第百四十四条の四第五項第二号 (Article 144-4, paragraph (5), item (ii)), art-144-4/par-5/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-5/item-2 - art-147-3/par-1: 第百四十四条の四第五項第一号 → 法人税法 第百四十四条の四第五項第一号 (Article 144-4, paragraph (5), item (i)), art-144-4/par-5/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-5/item-1 - art-147-3/par-1: 同項第八号 → 法人税法 第百四十四条の六第一項第八号 (Article 144-6, paragraph (1), item (viii)), art-144-6/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-8 - art-147-3/par-1: 同条第二項第三号 → 法人税法 第百四十四条の六第二項第三号 (Article 144-6, paragraph (2), item (iii)), art-144-6/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-3 - art-147-3/par-1: この項 → 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 - art-147-3/par-1: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1 - art-147-3/par-1: 次条 → 法人税法 第百四十七条の四 (Article 147-4), art-147-4 — https://japanlaw.org/ja/corporation-tax-act/art-147-4 · https://japanlaw.org/l/340AC0000000034/art-147-4 - art-147-3/par-2: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1 - art-147-3/par-2: 同条第三項 → 法人税法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-3 · https://japanlaw.org/l/340AC0000000034/art-133/par-3 - art-147-3/par-2: 第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2 - art-147-3/par-2: 第百三十三条第二項 → 法人税法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-2 · https://japanlaw.org/l/340AC0000000034/art-133/par-2 - art-147-3/par-2: 前項 → 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 - art-147-3/par-3: 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 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 法人税法 第二条第一項第四十号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-40 - 法人税法 第百四十二条の二第一項第三号（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-3 - 法人税法 第百四十二条の六第一項（法人税額から控除する外国税額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-6/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 第百四十七条の三第一項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-1 - 法人税法 第百四十七条の三第二項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-2 - 法人税法 第百四十七条の三第三項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-3 --- ## 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-20261008T111236-062, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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