# 法人税法 / Corporation Tax Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（外国税額の控除に関する経過措置） — address `suppl-3631-109/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18 - 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. --- ### 第十八条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits caption: machine translation, not official suppl-3631-109/art-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18 **第一項** 内国法人の昭和六十四年四月一日から昭和六十九年三月三十一日までの間に開始する各事業年度の法人税の額からの控除に係る新法人税法第六十九条第二項及び第三項の規定の適用については、これらの規定中「前三年」とあるのは、「前五年」とする。ただし、昭和六十八年四月一日から昭和六十九年三月三十一日までの間に開始する事業年度におけるこれらの規定の適用については、昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の同条第二項の控除限度額及び同条第三項の控除対象外国法人税の額はないものとする。 suppl-3631-109/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18/par-1 With regard to the application of the provisions of Article 69, paragraphs (2) and (3) of the New Corporation Tax Act pertaining to the deduction from the amount of corporation tax for each business year of a domestic corporation starting during the period from April 1, 1989 to March 31, 1994, the term "preceding three years" in those provisions is deemed to be replaced with "preceding five years"; provided, however, that with regard to the application of those provisions in a business year starting during the period from April 1, 1993 to March 31, 1994, there is to be no limitation on a creditable amount under paragraph (2) of that Article and no creditable amount of the foreign country's corporate tax under paragraph (3) of that Article for a business year starting during the period from April 1, 1989 to March 31, 1990. machine translation, not official **第二項** 新法人税法第六十九条第四項の規定は、内国法人が昭和六十四年四月一日以後に開始する各事業年度において受ける同項に規定する配当等の額について適用し、内国法人が同日前に開始した各事業年度において受けた旧法人税法第六十九条第四項に規定する配当等の額については、なお従前の例による。 suppl-3631-109/art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18/par-2 The provisions of Article 69, paragraph (4) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a domestic corporation receives in each business year starting on or after April 1, 1989, and with regard to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Former Corporation Tax Act that a domestic corporation received in each business year that started before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法人税法第六十九条第五項の規定は、同条第一項から第三項までの規定の適用を受けた後に減額された同条第五項に規定する外国法人税の額について適用し、旧法人税法第六十九条第一項から第三項までの規定の適用を受けた後に減額された同条第五項に規定する外国法人税の額については、なお従前の例による。 suppl-3631-109/art-18/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18/par-3 The provisions of Article 69, paragraph (5) of the New Corporation Tax Act apply to the amount of the foreign country's corporate tax prescribed in paragraph (5) of that Article that has been reduced after the provisions of paragraphs (1) through (3) of that Article were applied, and with regard to the amount of the foreign country's corporate tax prescribed in paragraph (5) of that Article that has been reduced after the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act were applied, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-2 --- ## 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-20261008T111236-082, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08