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

(法人税額から控除する所得税額の損金不算入)
第四十条  内国法人が第六十八条第一項（所得税額の控除）に規定する所得税の額につき同項又は第七十八条第一項（確定申告による所得税額等の還付）若しくは第百三十三条第一項（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）の規定の適用を受ける場合には、これらの規定による控除又は還付をされる金額に相当する金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

Exclusion of Income Tax to Be Credited Against the Corporation Tax from Deductible Expenses
Article 40  In the case where a domestic corporation seeks the application of the provisions of Article 68, paragraph (1) (Income Tax Credit), Article 78, paragraph (1) (Refund of Income Tax Amount, etc. by Final Return), or Article 133, paragraph (1) (Refund of Income Tax Amount, etc. Due to a Reassessment Related to a Final Return or Consolidated Final Return) with regard to the amount of income tax prescribed in Article 68, paragraph (1), the amount equivalent to the amount to be credited or refunded pursuant to these provisions is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.