# 法人税法 / Corporation Tax Act — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（外国税額の控除に関する経過措置） — address `suppl-5021-8/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32 - 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. --- ### 第三十二条（外国税額の控除に関する経過措置） — Transitional Measures for Foreign Tax Credit caption: machine translation, not official suppl-5021-8/art-32 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32 **第一項** 内国法人が控除対象外国法人税の額（新法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この条において同じ。）を納付することとなる事業年度（令和四年四月一日以後に開始するものに限る。）開始の日前三年以内に開始した各事業年度（以下この項において「前三年内事業年度」という。）に連結事業年度に該当するものがある場合において、当該連結事業年度の連結控除限度個別帰属額（旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額をいう。以下この条において同じ。）があるときの新法人税法第六十九条第二項の規定の適用については、その連結控除限度個別帰属額は当該連結事業年度の期間に対応する前三年内事業年度の控除限度額（同条第一項に規定する控除限度額をいう。以下この条において同じ。）とみなし、当該連結事業年度において納付することとなった個別控除対象外国法人税の額（旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この条において同じ。）があるときの新法人税法第六十九条第三項の規定の適用については、その個別控除対象外国法人税の額は当該連結事業年度の期間に対応する前三年内事業年度において納付することとなった控除対象外国法人税の額とみなす。 suppl-5021-8/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-1 With regard to the application of the provisions of Article 69, paragraph (2) of the New Corporation Tax Act in the case where, among the business years that began within three years before the first day of the business year (limited to one beginning on or after April 1, 2022) in which a domestic corporation is to pay a creditable amount of the foreign country's corporate tax (meaning the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act; the same applies in this Article) (referred to as a "business year within preceding three years" in this paragraph), there is one that falls under a consolidated business year, and there is an individually attributed amount of the consolidated credit limit (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) for that consolidated business year, that individually attributed amount of the consolidated credit limit is deemed to be the limitation on a creditable amount (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; the same applies in this Article) for the business year within preceding three years corresponding to the period of that consolidated business year; and with regard to the application of the provisions of Article 69, paragraph (3) of the New Corporation Tax Act in the case where there is an individually creditable amount of the foreign country's corporate tax (meaning the individually creditable amount of the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) that came to be paid in that consolidated business year, that individually creditable amount of the foreign country's corporate tax is deemed to be a creditable amount of the foreign country's corporate tax that came to be paid in the business year within preceding three years corresponding to the period of that consolidated business year. machine translation, not official **第二項** 新法人税法第六十九条第九項の規定の適用については、同項第一号に規定する被合併法人の合併前三年内事業年度（同号に規定する合併前三年内事業年度をいう。以下この項において同じ。）の控除限度額又は控除対象外国法人税の額には当該合併前三年内事業年度の連結控除限度個別帰属額又は個別控除対象外国法人税の額を含むものとし、同条第九項第二号に規定する分割法人等の分割等前三年内事業年度（同号に規定する分割等前三年内事業年度をいう。以下この項において同じ。）の控除限度額又は控除対象外国法人税の額には当該分割等前三年内事業年度の連結控除限度個別帰属額又は個別控除対象外国法人税の額を含むものとする。 suppl-5021-8/art-32/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-2 With regard to the application of the provisions of Article 69, paragraph (9) of the New Corporation Tax Act, the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the merger (meaning a business year within three years before the merger prescribed in item (i) of that paragraph; the same applies in this paragraph) of an acquired corporation prescribed in that item is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the merger, and the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the company split, etc. (meaning a business year within three years before the company split, etc. prescribed in item (ii) of that paragraph; the same applies in this paragraph) of a splitting corporation, etc. prescribed in paragraph (9), item (ii) of that Article is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the company split, etc. machine translation, not official **第三項** 新法人税法第六十九条第十一項の規定の適用については、同項に規定する控除限度額とみなされる金額には旧法人税法第八十一条の十五第五項の規定により前三年内連結事業年度（同条第二項に規定する前三年内連結事業年度をいう。以下この項において同じ。）の連結控除限度個別帰属額とみなされる金額を含むものとし、新法人税法第六十九条第十一項に規定する控除対象外国法人税の額とみなされる金額には旧法人税法第八十一条の十五第五項の規定により前三年内連結事業年度において納付することとなった個別控除対象外国法人税の額とみなされる金額を含むものとする。 suppl-5021-8/art-32/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-3 With regard to the application of the provisions of Article 69, paragraph (11) of the New Corporation Tax Act, an amount deemed to be the limitation on a creditable amount prescribed in that paragraph is to include an amount deemed to be the individually attributed amount of the consolidated credit limit for a consolidated business year within preceding three years (meaning a consolidated business year within preceding three years prescribed in Article 81-15, paragraph (2) of the Former Corporation Tax Act; the same applies in this paragraph) pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act, and an amount deemed to be the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (11) of the New Corporation Tax Act is to include an amount deemed to be the individually creditable amount of the foreign country's corporate tax that came to be paid in a consolidated business year within preceding three years pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act. machine translation, not official **第四項** 新法人税法第六十九条第十二項の規定の適用については、同項に規定する適用事業年度には、旧法人税法第八十一条の十五第一項から第三項までの規定の適用を受けた連結事業年度を含むものとする。 suppl-5021-8/art-32/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-4 With regard to the application of the provisions of Article 69, paragraph (12) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied. machine translation, not official **第五項** 内国法人の令和四年四月一日前に開始した事業年度（連結子法人の連結親法人事業年度が同日前に開始した事業年度を含む。）に連結事業年度に該当するものがある場合における法人税法第六十九条第二十六項の規定の適用については、同項中「のうち最も古い事業年度以後の各事業年度の申告書等」とあるのは「又は連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この項において同じ。）のうち最も古い事業年度又は連結事業年度以後の各事業年度又は各連結事業年度の確定申告書、連結確定申告書（旧法人税法第二条第三十二号（定義）に規定する連結確定申告書をいう。以下この項において同じ。）、修正申告書又は更正請求書」と、「控除対象外国法人税の額を記載した」とあるのは「控除対象外国法人税の額又は当該各連結事業年度の連結控除限度個別帰属額（旧法人税法第八十一条の十五第一項（連結事業年度における外国税額の控除）に規定する連結控除限度個別帰属額をいう。以下この項において同じ。）及び当該各連結事業年度において納付することとなつた個別控除対象外国法人税の額（同条第一項に規定する個別控除対象外国法人税の額をいう。以下この項において同じ。）を記載した」と、「は、税務署長」とあるのは「又は当該各連結事業年度の連結控除限度個別帰属額及び当該各連結事業年度において納付することとなつた個別控除対象外国法人税の額その他の財務省令で定める金額は、税務署長」と、「、当該各事業年度の申告書等」とあるのは「、当該各事業年度又は各連結事業年度の確定申告書、連結確定申告書、修正申告書又は更正請求書」とする。 suppl-5021-8/art-32/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-5 With regard to the application of the provisions of Article 69, paragraph (26) of the Corporation Tax Act in the case where, among the business years of a domestic corporation that began before April 1, 2022 (including a business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before that date), there is one that falls under a consolidated business year, the phrase "the returns, etc. for each business year on or after the oldest of the business years" in that paragraph is deemed to be replaced with "the Final Returns, consolidated tax returns (meaning consolidated tax returns prescribed in Article 2, item (xxxii) (Definitions) of the Former Corporation Tax Act; the same applies in this paragraph), amended returns or written requests for Reassessment for each business year or each consolidated business year on or after the oldest of the business years or consolidated business years (meaning consolidated business years prescribed in Article 15-2 (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph); the same applies in this paragraph)", the phrase "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year" with "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year, or the individually attributed amount of the consolidated credit limit for each such consolidated business year (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) (Foreign Tax Credit in a Consolidated Business Year) of the Former Corporation Tax Act; the same applies in this paragraph) and the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year (meaning the individually creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article; the same applies in this paragraph)", the phrase "are, except where the district director" with "or the individually attributed amount of the consolidated credit limit for each such consolidated business year, the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year and other amounts specified by Ministry of Finance Order are, except where the district director", and the phrase "attached to the returns, etc. for each business year" with "attached to the Final Returns, consolidated tax returns, amended returns or written requests for Reassessment for each business year or each consolidated business year". machine translation, not official --- ## Cites - suppl-5021-8/art-32/par-1: 新法人税法第六十九条第三項 → 法人税法 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-3 · https://japanlaw.org/l/340AC0000000034/art-69/par-3 - suppl-5021-8/art-32/par-1: 新法人税法第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1 - suppl-5021-8/art-32/par-1: この項 → 法人税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-5021-8/art-32/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-1 - suppl-5021-8/art-32/par-1: この条 → 法人税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5021-8/art-32 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32 - suppl-5021-8/art-32/par-1: 新法人税法第六十九条第二項 → 法人税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000034/art-69/par-2 - suppl-5021-8/art-32/par-2: 同条第九項第二号 → 法人税法 第六十九条第九項第二号 (Article 69, paragraph (9), item (ii)), art-69/par-9/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-9/item-2 · https://japanlaw.org/l/340AC0000000034/art-69/par-9/item-2 - suppl-5021-8/art-32/par-2: 同項第一号 → 法人税法 第六十九条第九項第一号 (Article 69, paragraph (9), item (i)), art-69/par-9/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-9/item-1 - suppl-5021-8/art-32/par-2: 新法人税法第六十九条第九項 → 法人税法 第六十九条第九項 (Article 69, paragraph (9)), art-69/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-9 · https://japanlaw.org/l/340AC0000000034/art-69/par-9 - suppl-5021-8/art-32/par-2: この項 → 法人税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-5021-8/art-32/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-2 - suppl-5021-8/art-32/par-3: 新法人税法第六十九条第十一項 → 法人税法 第六十九条第十一項 (Article 69, paragraph (11)), art-69/par-11 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-11 · https://japanlaw.org/l/340AC0000000034/art-69/par-11 - suppl-5021-8/art-32/par-3: この項 → 法人税法 附則第三十二条第三項 (Supplementary Provisions, Article 32, paragraph (3)), suppl-5021-8/art-32/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-3 - suppl-5021-8/art-32/par-4: 新法人税法第六十九条第十二項 → 法人税法 第六十九条第十二項 (Article 69, paragraph (12)), art-69/par-12 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-12 · https://japanlaw.org/l/340AC0000000034/art-69/par-12 - suppl-5021-8/art-32/par-5: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection - suppl-5021-8/art-32/par-5: 法人税法第六十九条第二十六項 → 法人税法 第六十九条第二十八項 (Article 69, paragraph (28)), art-69/par-28 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-28 · https://japanlaw.org/l/340AC0000000034/art-69/par-28 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/sub-2 - 法人税法 附則第十四条第一項（連結納税制度の改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-1 - 法人税法 附則第三十二条第一項（外国税額の控除に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-1 - 法人税法 附則第三十二条第二項（外国税額の控除に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-2 - 法人税法 附則第三十二条第三項（外国税額の控除に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-32/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32/par-3 --- ## 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-20261008T111236-139, 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