# 法人税法 / Corporation Tax Act — 第三十八条 (Article 38)

- 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: 第三十八条 (Article 38)（法人税額等の損金不算入） — address `art-38`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-38
- 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.

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### 第三十八条（法人税額等の損金不算入） — (Exclusion of the Amount of Corporation Tax from Deductible Expenses)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-38 · https://japanlaw.org/ja/corporation-tax-act/art-38 · https://japanlaw.org/l/340AC0000000034/art-38</sup>

        **第一項**  内国法人が納付する法人税（延滞税、過少申告加算税、無申告加算税及び重加算税を除く。以下この項において同じ。）の額及び地方法人税（延滞税、過少申告加算税、無申告加算税及び重加算税を除く。以下この項において同じ。）の額は、第一号から第三号までに掲げる法人税の額及び第四号から第六号までに掲げる地方法人税の額を除き、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-1</sup>
        The amount of corporation tax (excluding delinquent tax, additional tax for understatement, additional tax for failure to file, and substantial additional tax; hereinafter the same applies in this paragraph) and the amount of local corporation tax (excluding delinquent tax, additional tax for understatement, additional tax for failure to file, and substantial additional tax; hereinafter the same applies in this paragraph) that a domestic corporation is to pay are excluded from deductible expenses, except for the corporation taxes listed in items (i) through (iii) and the local corporation taxes listed in items (iv) through (vi), when calculating the amount of income of the domestic corporation for each business year:
        <sup>machine translation, not official</sup>

          **一**  退職年金等積立金に対する法人税
          <sup>art-38/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-1</sup>
          corporation tax on a retirement pension fund;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき金額のうち同法第十九条第四項第二号ハ（修正申告）又は第二十八条第二項第三号ハ（更正又は決定の手続）に掲げる金額に相当する法人税
          <sup>art-38/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-2</sup>
          corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (ii), (c) (Amended Return) or Article 28, paragraph (2), item (iii), (c) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act;
          <sup>machine translation, not official</sup>

          **三**  第七十五条第七項（確定申告書の提出期限の延長）（第七十五条の二第八項又は第十項（確定申告書の提出期限の延長の特例）において準用する場合を含む。）の規定による利子税
          <sup>art-38/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-3</sup>
          interest tax pursuant to the provisions of Article 75, paragraph (7) (Extension of the Due Date for Filing a Tax Return) (including as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) or paragraph (10) (Special Provisions on Extension of the Due Date for Filing a Tax Return));
          <sup>machine translation, not official</sup>

          **四**  第一号に掲げる法人税に係る地方法人税
          <sup>art-38/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-4</sup>
          local corporation tax pertaining to the corporation tax listed in item (i);
          <sup>machine translation, not official</sup>

          **五**  国税通則法第三十五条第二項の規定により納付すべき金額のうち同法第十九条第四項第二号ハ又は第二十八条第二項第三号ハに掲げる金額に相当する地方法人税
          <sup>art-38/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-5</sup>
          local corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (ii), (c) or Article 28, paragraph (2), item (iii), (c) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) of that Act; and
          <sup>machine translation, not official</sup>

          **六**  地方法人税法第十九条第四項（確定申告）において準用する第七十五条第七項（第七十五条の二第八項又は第十項において準用する場合を含む。）の規定による利子税
          <sup>art-38/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-6</sup>
          interest tax pursuant to the provisions of Article 75, paragraph (7) (including as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) or paragraph (10)) as applied mutatis mutandis pursuant to Article 19, paragraph (4) (Final Returns) of the Local Corporation Tax Act.
          <sup>machine translation, not official</sup>

        **第二項**  内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-38/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-2</sup>
        The following amounts that a domestic corporation is to pay are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **一**  相続税法（昭和二十五年法律第七十三号）第九条の四（受益者等が存しない信託等の特例）、第六十六条（人格のない社団又は財団等に対する課税）又は第六十六条の二（特定の一般社団法人等に対する課税）の規定による贈与税及び相続税
          <sup>art-38/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-2/item-1</sup>
          gift tax and inheritance tax pursuant to the provisions of Article 9-4 (Special Provisions on Trusts without Beneficiaries), Article 66 (Taxation of Associations or Foundations without Juridical Personality, etc.), or Article 66-2 (Taxation of Specified General Incorporated Associations, etc.) of the Inheritance Tax Act (Act No. 73 of 1950); and
          <sup>machine translation, not official</sup>

          **二**  地方税法の規定による道府県民税及び市町村民税（都民税を含むものとし、退職年金等積立金に対する法人税に係るものを除く。）
          <sup>art-38/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-2/item-2</sup>
          prefectural inhabitants' tax and municipal inhabitants' tax pursuant to the provisions of the Local Tax Act (including Tokyo inhabitants' tax and excluding tax pertaining to corporation tax on a retirement pension fund).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  内国法人が他の内国法人に当該内国法人の通算税効果額（第二十六条第四項（還付金等の益金不算入）に規定する通算税効果額をいう。）を支払う場合には、その支払う金額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
        <sup>art-38/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-38/par-3 · https://japanlaw.org/l/340AC0000000034/art-38/par-3</sup>
        In the case where a domestic corporation pays to another domestic corporation the group tax sharing tax effect amount of the domestic corporation (meaning the group tax sharing tax effect amount prescribed in Article 26, paragraph (4) (Exclusion of Refunds from Gross Profits)), the amount paid is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
        <sup>machine translation, not official</sup>

---

## Cites
- art-38/par-1: 第一号から第三号まで → 法人税法 第三十八条第一項第二号 (Article 38, paragraph (1), item (ii)), art-38/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-2
- art-38/par-1: この項 → 法人税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-1
- art-38/par-1: 第四号から第六号まで → 法人税法 第三十八条第一項第五号 (Article 38, paragraph (1), item (v)), art-38/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-5
- art-38/par-1: 第一号から第三号まで → 法人税法 第三十八条第一項第三号 (Article 38, paragraph (1), item (iii)), art-38/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-3
- art-38/par-1: 第一号から第三号まで → 法人税法 第三十八条第一項第一号 (Article 38, paragraph (1), item (i)), art-38/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-1
- art-38/par-1: 第四号から第六号まで → 法人税法 第三十八条第一項第四号 (Article 38, paragraph (1), item (iv)), art-38/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-4
- art-38/par-1: 第四号から第六号まで → 法人税法 第三十八条第一項第六号 (Article 38, paragraph (1), item (vi)), art-38/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-6
- art-38/par-1/item-2: 同法第十九条第四項第二号 → 国税通則法 第十九条第四項第二号 (Article 19, paragraph (4), item (ii)), art-19/par-4/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-4/item-2
- art-38/par-1/item-2: 第二十八条第二項第三号 → 国税通則法 第二十八条第二項第三号 (Article 28, paragraph (2), item (iii)), art-28/par-2/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3
- art-38/par-1/item-2: 国税通則法第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2
- art-38/par-1/item-3: 第七十五条第七項 → 法人税法 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-75/par-7 · https://japanlaw.org/l/340AC0000000034/art-75/par-7
- art-38/par-1/item-3: 第十項 → 法人税法 第七十五条の二第十項 (Article 75-2, paragraph (10)), art-75-2/par-10 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-10 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-10
- art-38/par-1/item-3: 第七十五条の二第八項 → 法人税法 第七十五条の二第八項 (Article 75-2, paragraph (8)), art-75-2/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-8
- art-38/par-1/item-4: 第一号 → 法人税法 第三十八条第一項第一号 (Article 38, paragraph (1), item (i)), art-38/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-1
- art-38/par-1/item-5: 同法第十九条第四項第二号 → 国税通則法 第十九条第四項第二号 (Article 19, paragraph (4), item (ii)), art-19/par-4/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-4/item-2
- art-38/par-1/item-5: 第二十八条第二項第三号 → 国税通則法 第二十八条第二項第三号 (Article 28, paragraph (2), item (iii)), art-28/par-2/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3
- art-38/par-1/item-5: 国税通則法第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2
- art-38/par-1/item-6: 第七十五条第七項 → 法人税法 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-75/par-7 · https://japanlaw.org/l/340AC0000000034/art-75/par-7
- art-38/par-1/item-6: 第十項 → 法人税法 第七十五条の二第十項 (Article 75-2, paragraph (10)), art-75-2/par-10 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-10 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-10
- art-38/par-1/item-6: 地方法人税法第十九条第四項 → e-Gov law 426AC0000000011, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection
- art-38/par-1/item-6: 第七十五条の二第八項 → 法人税法 第七十五条の二第八項 (Article 75-2, paragraph (8)), art-75-2/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-8
- art-38/par-2/item-1: 相続税法（昭和二十五年法律第七十三号）第九条の四 → e-Gov law 325AC0000000073, 第九条の四 (Article 9-4), art-9-4 — not held in this collection
- art-38/par-2/item-1: 第六十六条 → e-Gov law 325AC0000000073, 第六十六条 (Article 66), art-66 — not held in this collection
- art-38/par-2/item-1: 第六十六条の二 → e-Gov law 325AC0000000073, 第六十六条の二 (Article 66-2), art-66-2 — not held in this collection
- art-38/par-3: 第二十六条第四項 → 法人税法 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-4

## Cited by

6 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 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1
- 法人税法 第二十六条第一項第一号（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-26/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-1
- 法人税法 第三十八条第一項（法人税額等の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-1
- 法人税法 第三十八条第一項第四号（法人税額等の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-4
- 法人税法 第百四十二条の二第一項第一号（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-1/item-1
- 租税特別措置法 第四十条第四項第一号（国等に対して財産を寄附した場合の譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-1

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## 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-20261008T111236-011, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-012, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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