The provisions of Article 68 (Income Tax Credit) apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income specified in each item of Article 141 (Tax Base) in accordance with the category of foreign corporation listed in the relevant item (for a foreign corporation listed in item (i) of that Article, the category of domestic source income listed in (a) or (b) of that item) (for the domestic source income specified in item (i) of that Article, the domestic source income listed in (a) or (b) of that item), on which income tax is to be imposed pursuant to the provisions of the Income Tax Act. In this case, the phrase "Article 69-2, paragraph (1) (Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution)" in Article 68, paragraph (1) is deemed to be replaced with "Article 144-2-2, paragraph (1) (Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations)", and the term "excluding" in that paragraph is deemed to be replaced with "excluding the amount of specified income tax (meaning the portion of the amount of income tax collected pursuant to the provisions of Article 212, paragraph (1) (Withholding Obligation) of that Act with respect to the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of that Act that corresponds to the salary or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of that Act that is deemed, pursuant to the provisions of Article 215 (Special Provisions on Withholding at the Source on Earnings from the Provision of Personal Services by Nonresidents) of that Act, to have been collected pursuant to the provisions of that paragraph) and"; the phrase "interest and dividends, etc." in paragraph (2) of that Article is deemed to be replaced with "domestic source income prescribed in Article 144 (Income Tax Credit for Foreign Corporations)"; and the phrase "the items of Article 72, paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article", the phrase "Article 78, paragraph (1)" with "Article 144-11, paragraph (1)", and the phrase "Article 133, paragraph (1)" with "Article 147-3, paragraph (1)".
第六十八条（所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（課税標準）に掲げる外国法人の区分（同条第一号に掲げる外国法人にあつては同号イ又はロに掲げる国内源泉所得の区分）に応じ当該各号に定める国内源泉所得（同条第一号に定める国内源泉所得にあつては同号イ又はロに掲げる国内源泉所得）で所得税法の規定により所得税を課されるものの支払を受ける場合について準用する。この場合において、第六十八条第一項中「第六十九条の二第一項（」とあるのは「第百四十四条の二の二第一項（外国法人に係る」と、「を除く」とあるのは「及び特定所得税の額（同法第百六十一条第一項第六号（国内源泉所得）に掲げる対価につき同法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税の額のうち、同法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項の規定による徴収が行われたものとみなされる同法第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬に対応する部分の金額をいう。）を除く」と、同条第二項中「利子及び配当等」とあるのは「第百四十四条（外国法人に係る所得税額の控除）に規定する国内源泉所得」と、同条第三項中「第七十二条第一項各号」とあるのは「第百四十四条の四第一項各号又は第二項各号」と、「第七十八条第一項」とあるのは「第百四十四条の十一第一項」と、「第百三十三条第一項」とあるのは「第百四十七条の三第一項」と読み替えるものとする。