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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号 改正
(還付金等の益金不算入) 第二十六条 内国法人が次に掲げるものの還付を受け、又はその還付を受けるべき金額を未納の国税若しくは地方税に充当される場合には、その還付を受け又は充当される金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。Exclusion of Refunds from Gross Profits Article 26 In the case where a domestic corporation receives a refund of the following amount or the amount to be refunded is to be appropriated for the unpaid national tax or local tax, the amount to be refunded or to be appropriated is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year:- 一 第三十八条第一項又は第二項（法人税額等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (i) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporate Tax from Deductible Expenses);
- 二 第五十五条第三項（不正行為等に係る費用等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (ii) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 55, paragraph (3) (Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses);
- 三 第七十八条（確定申告による所得税額等の還付）、第八十一条の二十九（連結確定申告による所得税額等の還付）、第百二十条（継続等の場合の所得税額等の還付）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）又は第百三十七条（継続等の場合の更正による所得税額等の還付）の規定による還付金
- (iii) a refund pursuant to the provisions of Article 78 (Refund of the Amount of Income Tax by Final Return), Article 81-29 (Refund of the Amount of Income Tax by Consolidated Final Return), Article 120 (Refund of the Amount of Income Tax upon Continuation), Article 133 (Refund of the Amount of Income Tax Due to a Reassessment Related to a Final Return or Consolidated Final Return), or Article 137 (Refund of the Amount of Income Tax Due to a Reassessment upon Continuation); and
- 四 第八十条（欠損金の繰戻しによる還付）又は第八十一条の三十一（連結欠損金の繰戻しによる還付）の規定による還付金
- (iv) a refund pursuant to the provisions of Article 80 (Refund by Carryback of Loss) or Article 81-31 (Refund by Carryback of Consolidated Operating Loss).
内国法人が第六十九条第一項から第三項まで（外国税額の控除）の規定の適用を受けた事業年度後の各事業年度においてこれらの規定による控除をされるべき金額の計算の基礎となつた外国法人税の額（第六十九条第一項に規定する外国法人税の額をいう。以下この項において同じ。）が減額された場合（当該内国法人が同条第五項に規定する適格組織再編成により同項に規定する被合併法人等から事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該内国法人が移転を受けた事業に係る所得に基因して納付することとなつた外国法人税の額が減額された場合を含む。以下この項において同じ。）又は当該内国法人が第八十一条の十五第一項から第三項まで（連結事業年度における外国税額の控除）の規定の適用を受けた連結事業年度後の各事業年度においてこれらの規定による控除をされるべき金額の計算の基礎となつた外国法人税の額が減額された場合には、その減額された金額のうち第六十九条第一項に規定する控除対象外国法人税の額又は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が減額された部分として政令で定める金額（益金の額に算入する額として政令で定める金額を除く。）は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。In the case where in each business year after the business year when a domestic corporation was subject to the provisions of Article 69, paragraphs (1) through (3) (Foreign Tax Credit), the amount of a foreign country's corporate tax (meaning the amount of a foreign country's corporate tax prescribed in Article 69, paragraph (1); hereinafter the same applies in this paragraph) that was used as the basis of the calculation of the amount to be credited under these provisions has been reduced (when the domestic corporation has received the transfer of the whole or a part of the business from an acquired corporation, etc. as prescribed in paragraph (5) of the Article as a result of a qualified organizational restructuring as prescribed in the paragraph, including the case where a reduction has been made on the portion of the foreign country's corporate tax to be paid by the acquired corporation, etc. that the domestic corporation is to pay for the income arising from the transferred business; hereinafter the same applies in this paragraph), or in the case where in each business year after the business year when the domestic corporation was subject to the provisions of Article 81-15, paragraphs (1) through (3) (Foreign Tax Credit in Consolidated Business Year), the amount of the foreign country's corporate tax that was used as the basis of the calculation of the amount to be credited under these provisions has been reduced, the portion of the reduction specified by Cabinet Order as the reduced portion of the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) or the individually creditable amount of the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) (excluding the amount specified by Cabinet Order as the amount to be included in gross profits) is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.- 一 第三十八条第一項又は第二項（法人税額等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (i) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporate Tax from Deductible Expenses);
- 二 第五十五条第三項（不正行為等に係る費用等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (ii) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 55, paragraph (3) (Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses);
- 三 第七十八条（確定申告による所得税額等の還付）、第八十一条の二十九（連結確定申告による所得税額等の還付）、第百二十条（継続等の場合の所得税額等の還付）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）又は第百三十七条（継続等の場合の更正による所得税額等の還付）の規定による還付金
- (iii) a refund pursuant to the provisions of Article 78 (Refund of the Amount of Income Tax by Final Return), Article 81-29 (Refund of the Amount of Income Tax by Consolidated Final Return), Article 120 (Refund of the Amount of Income Tax upon Continuation), Article 133 (Refund of the Amount of Income Tax Due to a Reassessment Related to a Final Return or Consolidated Final Return), or Article 137 (Refund of the Amount of Income Tax Due to a Reassessment upon Continuation); and
- 四 第八十条（欠損金の繰戻しによる還付）又は第八十一条の三十一（連結欠損金の繰戻しによる還付）の規定による還付金
- (iv) a refund pursuant to the provisions of Article 80 (Refund by Carryback of Loss) or Article 81-31 (Refund by Carryback of Consolidated Operating Loss).
内国法人が他の内国法人から各連結事業年度の連結所得に対する法人税の負担額として支出すべき金額として第八十一条の十八第一項（連結法人税の個別帰属額の計算）の規定により計算される金額又は附帯税（利子税を除く。次項において同じ。）の負担額を受け取る場合には、その受け取る金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。In the case where a first domestic corporation receives from a second domestic corporation an amount that has been calculated pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of the Individually Attributed Amount of Consolidated Corporation Tax) as its payable amount of corporation tax on consolidated income for each consolidated business year or its payable amount of penalty tax (excluding interest tax; the same applies in the following paragraph), the amount to be received is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.- 一 第三十八条第一項又は第二項（法人税額等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (i) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporate Tax from Deductible Expenses);
- 二 第五十五条第三項（不正行為等に係る費用等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (ii) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 55, paragraph (3) (Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses);
- 三 第七十八条（確定申告による所得税額等の還付）、第八十一条の二十九（連結確定申告による所得税額等の還付）、第百二十条（継続等の場合の所得税額等の還付）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）又は第百三十七条（継続等の場合の更正による所得税額等の還付）の規定による還付金
- (iii) a refund pursuant to the provisions of Article 78 (Refund of the Amount of Income Tax by Final Return), Article 81-29 (Refund of the Amount of Income Tax by Consolidated Final Return), Article 120 (Refund of the Amount of Income Tax upon Continuation), Article 133 (Refund of the Amount of Income Tax Due to a Reassessment Related to a Final Return or Consolidated Final Return), or Article 137 (Refund of the Amount of Income Tax Due to a Reassessment upon Continuation); and
- 四 第八十条（欠損金の繰戻しによる還付）又は第八十一条の三十一（連結欠損金の繰戻しによる還付）の規定による還付金
- (iv) a refund pursuant to the provisions of Article 80 (Refund by Carryback of Loss) or Article 81-31 (Refund by Carryback of Consolidated Operating Loss).
前項の他の内国法人が同項の内国法人から各連結事業年度の連結所得に対する法人税の減少額として収入すべき金額として第八十一条の十八第一項の規定により計算される金額又は附帯税の負担額の減少額を受け取る場合には、その受け取る金額は、当該他の内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。In the case where the second domestic corporation set forth in the preceding paragraph receives from the first domestic corporation set forth in the paragraph an amount that is calculated pursuant to the provisions of Article 81-18, paragraph (1) as its receivable amount from the reduction of corporation tax on consolidated income for each consolidated business year or the reduction of its payable amount of penalty tax, the amount to be received is excluded from gross profits, when calculating the amount of income of the second domestic corporation in question for each business year.- 一 第三十八条第一項又は第二項（法人税額等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (i) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporate Tax from Deductible Expenses);
- 二 第五十五条第三項（不正行為等に係る費用等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (ii) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 55, paragraph (3) (Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses);
- 三 第七十八条（確定申告による所得税額等の還付）、第八十一条の二十九（連結確定申告による所得税額等の還付）、第百二十条（継続等の場合の所得税額等の還付）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）又は第百三十七条（継続等の場合の更正による所得税額等の還付）の規定による還付金
- (iii) a refund pursuant to the provisions of Article 78 (Refund of the Amount of Income Tax by Final Return), Article 81-29 (Refund of the Amount of Income Tax by Consolidated Final Return), Article 120 (Refund of the Amount of Income Tax upon Continuation), Article 133 (Refund of the Amount of Income Tax Due to a Reassessment Related to a Final Return or Consolidated Final Return), or Article 137 (Refund of the Amount of Income Tax Due to a Reassessment upon Continuation); and
- 四 第八十条（欠損金の繰戻しによる還付）又は第八十一条の三十一（連結欠損金の繰戻しによる還付）の規定による還付金
- (iv) a refund pursuant to the provisions of Article 80 (Refund by Carryback of Loss) or Article 81-31 (Refund by Carryback of Consolidated Operating Loss).
内国法人が第五十五条第四項の規定により各事業年度の所得の金額の計算上損金の額に算入されないものの還付を受ける場合には、その還付を受ける金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。In the case where a domestic corporation receives a refund of the amount to be excluded from deductible expenses in the calculation of the amount of income for each business year, pursuant to the provisions of Article 55, paragraph (4), the amount to be refunded is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.- 一 第三十八条第一項又は第二項（法人税額等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (i) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 38, paragraph (1) or paragraph (2) (Exclusion of the Amount of Corporate Tax from Deductible Expenses);
- 二 第五十五条第三項（不正行為等に係る費用等の損金不算入）の規定により各事業年度の所得の金額の計算上損金の額に算入されないもの
- (ii) the amount excluded from deductible expenses, when calculating the amount of income for each business year pursuant to the provisions of Article 55, paragraph (3) (Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses);
- 三 第七十八条（確定申告による所得税額等の還付）、第八十一条の二十九（連結確定申告による所得税額等の還付）、第百二十条（継続等の場合の所得税額等の還付）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）又は第百三十七条（継続等の場合の更正による所得税額等の還付）の規定による還付金
- (iii) a refund pursuant to the provisions of Article 78 (Refund of the Amount of Income Tax by Final Return), Article 81-29 (Refund of the Amount of Income Tax by Consolidated Final Return), Article 120 (Refund of the Amount of Income Tax upon Continuation), Article 133 (Refund of the Amount of Income Tax Due to a Reassessment Related to a Final Return or Consolidated Final Return), or Article 137 (Refund of the Amount of Income Tax Due to a Reassessment upon Continuation); and
- 四 第八十条（欠損金の繰戻しによる還付）又は第八十一条の三十一（連結欠損金の繰戻しによる還付）の規定による還付金
- (iv) a refund pursuant to the provisions of Article 80 (Refund by Carryback of Loss) or Article 81-31 (Refund by Carryback of Consolidated Operating Loss).
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