# 法人税法 / Corporation Tax Act — 第三十九条 (Article 39) - 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: 第三十九条 (Article 39)（第二次納税義務に係る納付税額の損金不算入等） — address `art-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-39 - 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. --- ### 第三十九条（第二次納税義務に係る納付税額の損金不算入等） — (Exclusion of the Amount of Tax to Be Paid for Secondary Tax Liability from Deductible Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-39 · https://japanlaw.org/ja/corporation-tax-act/art-39 · https://japanlaw.org/l/340AC0000000034/art-39 **第一項** 内国法人が次に掲げる国税又は地方税を納付し、又は納入したことにより生じた損失の額（その納付又は納入に係る求償権につき生じた損失の額を含む。次項において同じ。）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。 art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-1 The net operating loss incurred by a domestic corporation as a result of paying the following national tax or local tax (including the net operating loss arising from a right to reimbursement regarding the payment; the same applies in the following paragraph) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year: machine translation, not official **一** 国税徴収法（昭和三十四年法律第百四十七号）第三十三条、第三十五条から第四十条まで又は第四十一条第一項（合名会社等の社員の第二次納税義務等）の規定により納付すべき国税（その滞納処分費を含む。第三号及び次項において同じ。） art-39/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-1 national tax to be paid pursuant to the provisions of Article 33, Articles 35 to 40, or Article 41, paragraph (1) (Secondary Tax Liability of Members of General Partnership Companies, etc.) of the National Tax Collection Act (Act No. 147 of 1959) (including charges incurred in procedure of collection of the tax delinquency; the same applies in item (iii) and the following paragraph); machine translation, not official **二** 地方税法第十一条の二、第十一条の四から第十一条の九まで又は第十二条の二第二項（合名会社等の社員の第二次納税義務等）の規定により納付し、又は納入すべき地方税 art-39/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-2 local tax to be paid pursuant to the provisions of Article 11-2, Articles 11-4 to Article 11-9, or Article 12-2, paragraph (2) (Secondary Tax Liability of Members of General Partnership Companies, etc.) of the Local Tax Act; and machine translation, not official **三** 前二号に掲げる国税又は地方税に準ずるものとして政令で定める国税又は地方税 art-39/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-3 national tax or local tax specified by Cabinet Order as being equivalent to the national tax or local tax listed in the preceding two items. machine translation, not official **第二項** 第二十四条第一項第四号（配当等の額とみなす金額）（解散による残余財産の分配に係る部分に限る。）の規定により第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなされた金額で同項若しくは第二十三条の二第一項（外国子会社から受ける配当等の益金不算入）又は第六十二条の五第四項（現物分配による資産の譲渡）の規定により各事業年度の所得の金額の計算上益金の額に算入されなかつたものがある内国法人が、そのみなされた金額に係る残余財産の分配をした法人に関し、次に掲げる国税又は地方税を納付し、又は納入したことにより生じた損失の額は、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。ただし、当該国税又は地方税の額が当該益金の額に算入されなかつた金額を超える場合は、その損失の額のうちその超える部分の金額に相当する金額については、この限りでない。 art-39/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2 The net operating loss that a domestic corporation, which holds any of the amount deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1), item (iv) (The Amount Deemed to Be Dividends) (limited to the part pertaining to the distribution of residual assets due to dissolution) that is excluded from gross profits in the calculation of the amount of income for each business year under the provisions of that paragraph or Article 23-2, paragraph (1) (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits) or Article 62-5, paragraph (4) (Transfer of Assets through In-Kind Distribution), has incurred as a result of paying any of the following national tax or local tax, with regard to a corporation that has distributed residual assets pertaining to the amount deemed to be as above, is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year; provided, however, that in the case where the amount of the national tax or local tax exceeds the amount excluded from gross profits, this does not apply to the amount equivalent to the excess out of the net operating loss: machine translation, not official **一** 国税徴収法第三十四条（清算人等の第二次納税義務）の規定により納付すべき国税 art-39/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/item-1 national tax to be paid pursuant to the provisions of Article 34 (Secondary Tax Liability of Liquidators) of the National Tax Collection Act; and Ministry of Justice translation — Japanese Law Translation Database System **二** 地方税法第十一条の三（清算人等の第二次納税義務）の規定により納付し、又は納入すべき地方税 art-39/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/item-2 local tax to be paid pursuant to the provisions of Article 11-3 (Secondary Tax Liability of Liquidators) of the Local Tax Act; and machine translation, not official **三** 前二号に掲げる国税又は地方税に準ずるものとして政令で定める国税又は地方税 art-39/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-39/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/item-3 national tax or local tax specified by Cabinet Order as being equivalent to the national tax or local tax listed in the preceding two items. machine translation, not official --- ## Cites - art-39/par-1: 次項 → 法人税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2 - art-39/par-1/item-1: 次項 → 法人税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2 - art-39/par-1/item-1: 国税徴収法（昭和三十四年法律第百四十七号）第三十三条 → e-Gov law 334AC0000000147, 第三十三条 (Article 33), art-33 — not held in this collection - art-39/par-1/item-1: 第三十五条から第四十条まで → e-Gov law 334AC0000000147, 第三十五条 (Article 35), art-35 — not held in this collection - art-39/par-1/item-1: 第四十一条第一項 → e-Gov law 334AC0000000147, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection - art-39/par-1/item-1: 第三号 → 法人税法 第三十九条第一項第三号 (Article 39, paragraph (1), item (iii)), art-39/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-3 - art-39/par-1/item-2: 地方税法第十一条の二 → e-Gov law 325AC0000000226, 第十一条の二 (Article 11-2), art-11-2 — not held in this collection - art-39/par-1/item-2: 第十一条の四から第十一条の九まで → e-Gov law 325AC0000000226, 第十一条の四 (Article 11-4), art-11-4 — not held in this collection - art-39/par-1/item-2: 第十二条の二第二項 → e-Gov law 325AC0000000226, 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — not held in this collection - art-39/par-1/item-3: 前二号 → 法人税法 第三十九条第一項第一号 (Article 39, paragraph (1), item (i)), art-39/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-1 - art-39/par-1/item-3: 前二号 → 法人税法 第三十九条第一項第二号 (Article 39, paragraph (1), item (ii)), art-39/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-2 - art-39/par-2: 第六十二条の五第四項 → 法人税法 第六十二条の五第四項 (Article 62-5, paragraph (4)), art-62-5/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-4 - art-39/par-2: 第二十四条第一項第四号 → 法人税法 第二十四条第一項第四号 (Article 24, paragraph (1), item (iv)), art-24/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-4 - art-39/par-2: 第二号 → 法人税法 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-2 - art-39/par-2: 第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1 - art-39/par-2: 同項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-39/par-2: 第二十三条第一項第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 - art-39/par-2/item-1: 国税徴収法第三十四条 → e-Gov law 334AC0000000147, 第三十四条 (Article 34), art-34 — not held in this collection - art-39/par-2/item-2: 地方税法第十一条の三 → e-Gov law 325AC0000000226, 第十一条の三 (Article 11-3), art-11-3 — not held in this collection - art-39/par-2/item-3: 前二号 → 法人税法 第三十九条第二項第二号 (Article 39, paragraph (2), item (ii)), art-39/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/item-2 - art-39/par-2/item-3: 前二号 → 法人税法 第三十九条第二項第一号 (Article 39, paragraph (2), item (i)), art-39/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/item-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第三十九条第一項（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/ja/corporation-tax-act/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-1 - 法人税法 第三十九条第一項第一号（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-1 - 法人税法 第三十九条第一項第三号（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/ja/corporation-tax-act/art-39/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-3 - 法人税法 第三十九条第二項第三号（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/item-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-20261008T111236-012, 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