# 法人税法 / Corporation Tax Act — 第四十条 (Supplementary Provisions, 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 (Supplementary Provisions, Article 40)（外国法人に係る分配時調整外国税相当額の控除に関する経過措置） — address `suppl-4301-7/art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/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（外国法人に係る分配時調整外国税相当額の控除に関する経過措置） — Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations caption: machine translation, not official suppl-4301-7/art-40 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-40 **第一項** 新法人税法第百四十四条の二の二の規定は、恒久的施設を有する外国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。 suppl-4301-7/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-40/par-1 The provisions of Article 144-2-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a foreign corporation that has a permanent establishment receives on or after January 1, 2020. machine translation, not official --- ## Cites - suppl-4301-7/art-40/par-1: 新法人税法第百四十四条の二の二 → 法人税法 第百四十四条の二の二 (Article 144-2-2), art-144-2-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2 - suppl-4301-7/art-40/par-1: 同条第一項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 ## 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六号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6/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-20261008T111236-132, 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