法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(個別益金額又は個別損金額の計算から除かれる規定)
第百五十五条  法第八十一条の三第一項（個別益金額又は個別損金額の益金又は損金算入）に規定する個別益金額（以下この章において「個別益金額」という。）を計算する場合における同項に規定する政令で定める規定は法第二十六条第二項（外国税額の還付金の益金不算入）、第二十八条（法人税額から控除する外国子会社の外国税額の益金算入）及び第六十一条の十三（分割等前事業年度等における連結法人間取引の損益の調整）とし、同項に規定する個別損金額（以下この章において「個別損金額」という。）を計算する場合における同項に規定する政令で定める規定は法第四十条（法人税額から控除する所得税額の損金不算入）、第四十一条（法人税額から控除する外国税額の損金不算入）、第五十七条から第五十八条まで（青色申告書を提出した事業年度の欠損金の繰越し等）及び第六十一条の十三とする。

Provisions on Exclusion from Calculation of the Amount of Individual Gross Income or Individual Tax Deductible
Article 155  The provisions specified by Cabinet Order prescribed in Article 81-3, paragraph (1) (Inclusion of the Amount of Individual Gross Income or Individual Tax Deductible in Gross Income or Tax Deductibles) of the Act in the case of calculating the amount of individual gross income prescribed in the same paragraph (hereinafter referred to as the "amount of individual gross income" in this Chapter) are to be those of Article 26, paragraph (2) (Exclusion of Refunds from Foreign Taxes from Gross Income), Article 28 (Inclusion of a Foreign Subsidiary's Foreign Tax That Is Credited Against the Corporation Tax in Gross Income) and Article 61-13 (Adjustment of Profits and Losses on Transactions between Consolidated Corporations in the Business Year, etc. Prior to a Company Split, etc.) of the Act, and the provisions specified by Cabinet Order prescribed in Article 81-3, paragraph (1) of the Act in the case of calculating the amount of individual tax deductibles prescribed in the same paragraph (hereinafter referred to as the "amount of individual tax deductibles" in this Chapter) are to be those of Article 40 (Exclusion of Income Tax to Be Credited Against the Corporation Tax from Tax Deductibles), Article 41 (Exclusion of Foreign Taxes Credited Against the Corporation Tax from Tax Deductibles), Articles 57 to 58 (Carry Forward, etc. of Losses in a Business Year when a Blue Return Has Been Filed) and Article 61-13 of the Act.