法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(法人税額等の損金不算入)
第三十八条  内国法人が納付する法人税（延滞税、過少申告加算税、無申告加算税及び重加算税を除く。以下この項において同じ。）の額は、次に掲げる法人税の額を除き、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

Exclusion of the Amount of Corporation Tax from Deductible Expenses
Article 38  The amount of corporation tax (excluding delinquent tax, additional tax for understatement, additional tax for failure to file, and substantial additional tax; hereinafter the same applies in this paragraph) that a domestic corporation is to pay is excluded from deductible expenses, except for the following corporation taxes, when calculating the amount of income of the domestic corporation for each business year:一  退職年金等積立金に対する法人税(i)  corporation tax on a retirement pension fund;二  国税通則法第三十五条第二項（修正申告等による納付）の規定により納付すべき金額のうち同法第十九条第四項第三号ハ（修正申告により納付すべき還付加算金相当額）又は第二十八条第二項第三号ハ（更正により納付すべき還付加算金相当額）に掲げる金額に相当する法人税(ii)  corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Amended Return) or Article 28, paragraph (2), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Reassessment) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment by Amended Return) of the Act; and三  第七十五条第七項（確定申告期限の延長の場合の利子税）（第七十五条の二第六項若しくは第八項（確定申告期限の延長の特例の場合の利子税）、第八十一条の二十三第二項（連結確定申告期限の延長の場合の利子税）又は第八十一条の二十四第三項若しくは第六項（連結確定申告期限の延長の特例の場合の利子税）において準用する場合を含む。）の規定による利子税(iii)  interest tax pursuant to the provisions of Article 75, paragraph (7) (Interest Tax in the Case of Extending the Due Date for Filing a Tax Return) (including the case where it is applied mutatis mutandis pursuant to Article 75-2, paragraph (6) or paragraph (8) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Tax Return), Article 81-23, paragraph (2) (Interest Tax in the Case of Extending the Due Date for Filing a Consolidated Tax Return), or Article 81-24, paragraph (3) or paragraph (6) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Consolidated Tax Return).一  相続税法（昭和二十五年法律第七十三号）第九条の四（受益者等が存しない信託等の特例）又は第六十六条（人格のない社団又は財団等に対する課税）の規定による贈与税及び相続税(i)  gift tax and inheritance tax pursuant to the provisions of Article 9-4 (Special Provisions on Trusts without Beneficiaries) or Article 66 (Taxation of Associations or Foundations without Juridical Personality) of the Inheritance Tax Act (Act No. 73 of 1950); and二  地方税法の規定による道府県民税及び市町村民税（都民税を含むものとし、退職年金等積立金に対する法人税に係るものを除く。）(ii)  prefectural inhabitants' tax and municipal inhabitants' tax pursuant to the provisions of the Local Tax Act (including Tokyo inhabitants' tax and excluding tax pertaining to corporation tax on a retirement pension fund).

内国法人が納付する次に掲げるものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

The following amounts that a domestic corporation is to pay are excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:一  退職年金等積立金に対する法人税(i)  corporation tax on a retirement pension fund;二  国税通則法第三十五条第二項（修正申告等による納付）の規定により納付すべき金額のうち同法第十九条第四項第三号ハ（修正申告により納付すべき還付加算金相当額）又は第二十八条第二項第三号ハ（更正により納付すべき還付加算金相当額）に掲げる金額に相当する法人税(ii)  corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Amended Return) or Article 28, paragraph (2), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Reassessment) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment by Amended Return) of the Act; and三  第七十五条第七項（確定申告期限の延長の場合の利子税）（第七十五条の二第六項若しくは第八項（確定申告期限の延長の特例の場合の利子税）、第八十一条の二十三第二項（連結確定申告期限の延長の場合の利子税）又は第八十一条の二十四第三項若しくは第六項（連結確定申告期限の延長の特例の場合の利子税）において準用する場合を含む。）の規定による利子税(iii)  interest tax pursuant to the provisions of Article 75, paragraph (7) (Interest Tax in the Case of Extending the Due Date for Filing a Tax Return) (including the case where it is applied mutatis mutandis pursuant to Article 75-2, paragraph (6) or paragraph (8) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Tax Return), Article 81-23, paragraph (2) (Interest Tax in the Case of Extending the Due Date for Filing a Consolidated Tax Return), or Article 81-24, paragraph (3) or paragraph (6) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Consolidated Tax Return).一  相続税法（昭和二十五年法律第七十三号）第九条の四（受益者等が存しない信託等の特例）又は第六十六条（人格のない社団又は財団等に対する課税）の規定による贈与税及び相続税(i)  gift tax and inheritance tax pursuant to the provisions of Article 9-4 (Special Provisions on Trusts without Beneficiaries) or Article 66 (Taxation of Associations or Foundations without Juridical Personality) of the Inheritance Tax Act (Act No. 73 of 1950); and二  地方税法の規定による道府県民税及び市町村民税（都民税を含むものとし、退職年金等積立金に対する法人税に係るものを除く。）(ii)  prefectural inhabitants' tax and municipal inhabitants' tax pursuant to the provisions of the Local Tax Act (including Tokyo inhabitants' tax and excluding tax pertaining to corporation tax on a retirement pension fund).

内国法人が他の内国法人に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（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。）の負担額の減少額を支払う場合には、その支払う金額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

In the case where a first domestic corporation pays to a second domestic corporation the amount calculated pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of the Individually Attributed Amount of Consolidated Corporation Tax) as the second domestic corporation's receivable amount for the reduction of corporation tax on consolidated income for each consolidated business year or the reduction of the second domestic corporation's payable amount for penalty tax (excluding interest tax; the same applies in the following paragraph), the amount that the first domestic corporation pays is excluded from deductible expenses when calculating its amount of income for each business year.一  退職年金等積立金に対する法人税(i)  corporation tax on a retirement pension fund;二  国税通則法第三十五条第二項（修正申告等による納付）の規定により納付すべき金額のうち同法第十九条第四項第三号ハ（修正申告により納付すべき還付加算金相当額）又は第二十八条第二項第三号ハ（更正により納付すべき還付加算金相当額）に掲げる金額に相当する法人税(ii)  corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Amended Return) or Article 28, paragraph (2), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Reassessment) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment by Amended Return) of the Act; and三  第七十五条第七項（確定申告期限の延長の場合の利子税）（第七十五条の二第六項若しくは第八項（確定申告期限の延長の特例の場合の利子税）、第八十一条の二十三第二項（連結確定申告期限の延長の場合の利子税）又は第八十一条の二十四第三項若しくは第六項（連結確定申告期限の延長の特例の場合の利子税）において準用する場合を含む。）の規定による利子税(iii)  interest tax pursuant to the provisions of Article 75, paragraph (7) (Interest Tax in the Case of Extending the Due Date for Filing a Tax Return) (including the case where it is applied mutatis mutandis pursuant to Article 75-2, paragraph (6) or paragraph (8) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Tax Return), Article 81-23, paragraph (2) (Interest Tax in the Case of Extending the Due Date for Filing a Consolidated Tax Return), or Article 81-24, paragraph (3) or paragraph (6) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Consolidated Tax Return).一  相続税法（昭和二十五年法律第七十三号）第九条の四（受益者等が存しない信託等の特例）又は第六十六条（人格のない社団又は財団等に対する課税）の規定による贈与税及び相続税(i)  gift tax and inheritance tax pursuant to the provisions of Article 9-4 (Special Provisions on Trusts without Beneficiaries) or Article 66 (Taxation of Associations or Foundations without Juridical Personality) of the Inheritance Tax Act (Act No. 73 of 1950); and二  地方税法の規定による道府県民税及び市町村民税（都民税を含むものとし、退職年金等積立金に対する法人税に係るものを除く。）(ii)  prefectural inhabitants' tax and municipal inhabitants' tax pursuant to the provisions of the Local Tax Act (including Tokyo inhabitants' tax and excluding tax pertaining to corporation tax on a retirement pension fund).

前項の他の内国法人が同項の内国法人に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の規定により計算される金額又は附帯税の負担額を支払う場合には、その支払う金額は、当該他の内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

When the second domestic corporation set forth in the preceding paragraph pays to the first domestic corporation set forth in the paragraph the amount calculated pursuant to the provisions of Article 81-18, paragraph (1) as the second domestic corporation's payable amount of corporation tax on consolidated income for each consolidated business year or the second domestic corporation's payable amount of penalty tax, the amount that the second domestic corporation pays is excluded from deductible expenses, when calculating its amount of income for each business year.一  退職年金等積立金に対する法人税(i)  corporation tax on a retirement pension fund;二  国税通則法第三十五条第二項（修正申告等による納付）の規定により納付すべき金額のうち同法第十九条第四項第三号ハ（修正申告により納付すべき還付加算金相当額）又は第二十八条第二項第三号ハ（更正により納付すべき還付加算金相当額）に掲げる金額に相当する法人税(ii)  corporation tax corresponding to the amount listed in Article 19, paragraph (4), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Amended Return) or Article 28, paragraph (2), item (iii), (c) (The Amount Equivalent to Interest on Refund to be Paid by Reassessment) of the Act on General Rules for National Taxes out of the amount to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment by Amended Return) of the Act; and三  第七十五条第七項（確定申告期限の延長の場合の利子税）（第七十五条の二第六項若しくは第八項（確定申告期限の延長の特例の場合の利子税）、第八十一条の二十三第二項（連結確定申告期限の延長の場合の利子税）又は第八十一条の二十四第三項若しくは第六項（連結確定申告期限の延長の特例の場合の利子税）において準用する場合を含む。）の規定による利子税(iii)  interest tax pursuant to the provisions of Article 75, paragraph (7) (Interest Tax in the Case of Extending the Due Date for Filing a Tax Return) (including the case where it is applied mutatis mutandis pursuant to Article 75-2, paragraph (6) or paragraph (8) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Tax Return), Article 81-23, paragraph (2) (Interest Tax in the Case of Extending the Due Date for Filing a Consolidated Tax Return), or Article 81-24, paragraph (3) or paragraph (6) (Interest Tax in the Case of Special Provisions on Extension of the Due Date for Filing a Consolidated Tax Return).一  相続税法（昭和二十五年法律第七十三号）第九条の四（受益者等が存しない信託等の特例）又は第六十六条（人格のない社団又は財団等に対する課税）の規定による贈与税及び相続税(i)  gift tax and inheritance tax pursuant to the provisions of Article 9-4 (Special Provisions on Trusts without Beneficiaries) or Article 66 (Taxation of Associations or Foundations without Juridical Personality) of the Inheritance Tax Act (Act No. 73 of 1950); and二  地方税法の規定による道府県民税及び市町村民税（都民税を含むものとし、退職年金等積立金に対する法人税に係るものを除く。）(ii)  prefectural inhabitants' tax and municipal inhabitants' tax pursuant to the provisions of the Local Tax Act (including Tokyo inhabitants' tax and excluding tax pertaining to corporation tax on a retirement pension fund).