# 法人税法 / Corporation Tax Act — 第四十条 (Article 40) - 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: 第四十条 (Article 40)（法人税額から控除する所得税額の損金不算入） — address `art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-40 - 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. --- ### 第四十条（法人税額から控除する所得税額の損金不算入） — (Exclusion of Income Tax to Be Credited Against the Corporation Tax from Deductible Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-40 · https://japanlaw.org/ja/corporation-tax-act/art-40 · https://japanlaw.org/l/340AC0000000034/art-40 **第一項** 内国法人が第六十八条第一項（所得税額の控除）に規定する所得税の額につき同項又は第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（更正等による所得税額等の還付）の規定の適用を受ける場合には、これらの規定による控除又は還付をされる金額に相当する金額は、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。 art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/art-40/par-1 In the case where a domestic corporation seeks the application of the provisions of Article 68, paragraph (1) (Income Tax Credit), Article 78, paragraph (1) (Refund of Income Tax), or Article 133, paragraph (1) (Refund of Income Tax due to Reassessment, etc.) with regard to the amount of income tax prescribed in Article 68, paragraph (1), the amount equivalent to the amount to be credited or refunded pursuant to these provisions is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year. machine translation, not official --- ## Cites - art-40/par-1: 第七十八条第一項 → 法人税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/art-78/par-1 - art-40/par-1: 第百三十三条第一項 → 法人税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1 - art-40/par-1: 第六十八条第一項 → 法人税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-68/par-1 · https://japanlaw.org/l/340AC0000000034/art-68/par-1 ## Cited by 1 provision cites 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 --- ## 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