# 法人税法 / Corporation Tax Act — 第三条 (Supplementary Provisions, Article 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: 第三条 (Supplementary Provisions, Article 3)（外国税額の還付金の益金不算入等に関する経過規定） — address `suppl-3421-21/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-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. --- ### 第三条（外国税額の還付金の益金不算入等に関する経過規定） — Transitional Provisions Concerning Exclusion of Refunds of Foreign Taxes from Gross Profits, etc. caption: machine translation, not official suppl-3421-21/art-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-3 **第一項** 改正後の法人税法（以下「新法」という。）第二十六条第二項（外国税額の還付金の益金不算入）、第六十条（保険会社の契約者配当の損金算入）、第六十八条（所得税額の控除）（賞金に係る部分に限る。）、第六十九条（外国税額の控除）及び第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）の規定は、法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の同日前に終了した事業年度の所得に対する法人税については、なお従前の例による。 suppl-3421-21/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-3/par-1 Article 26, paragraph (2) (Exclusion of Refunds of Foreign Taxes from Gross Profits), Article 60 (Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses), Article 68 (Income Tax Credit) (limited to the part concerning prize money), Article 69 (Foreign Tax Credit) and Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before that date. machine translation, not official --- ## 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-20261008T111236-069, 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