# 法人税法 / Corporation Tax Act — 第四十一条の二 (Article 41-2) - 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: 第四十一条の二 (Article 41-2)（分配時調整外国税相当額の損金不算入） — address `art-41-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-41-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-41-2 - 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. --- ### 第四十一条の二（分配時調整外国税相当額の損金不算入） — Exclusion of the Amount Equivalent to the Foreign Tax Adjusted at Distribution from Deductible Expenses caption: machine translation, not official art-41-2 · https://japanlaw.org/ja/corporation-tax-act/art-41-2 · https://japanlaw.org/l/340AC0000000034/art-41-2 **第一項** 内国法人が支払を受ける集団投資信託の収益の分配に係る所得税の額に係る第六十九条の二第一項（分配時調整外国税相当額の控除）に規定する分配時調整外国税相当額につき同項の規定の適用を受ける場合には、その支払を受ける収益の分配に係る所得税の額に係る当該分配時調整外国税相当額は、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-41-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-41-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-41-2/par-1 In the case where a domestic corporation seeks the application of the provisions of Article 69-2, paragraph (1) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) with regard to the amount equivalent to the foreign tax adjusted at distribution prescribed in that paragraph pertaining to the amount of income tax on the distribution of proceeds of a group investment trust of which it receives payment, the amount equivalent to the foreign tax adjusted at distribution pertaining to the amount of income tax on the distribution of proceeds of which it receives payment 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-41-2/par-1: 第六十九条の二第一項 → 法人税法 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-69-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-69-2/par-1 ## Cited by 3 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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 法人税法 第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2 - 法人税法 附則第二十三条第一項（分配時調整外国税相当額の損金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-23/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