The amount specified by Cabinet Order prescribed in Article 93, paragraph (1) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act is to be the sum of the following amounts pertaining to distributions of proceeds of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this Article) for which a Resident receives payment:
法第九十三条第一項（分配時調整外国税相当額控除）に規定する政令で定める金額は、居住者が支払を受ける集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この条において同じ。）の収益の分配に係る次に掲げる金額の合計額とする。
the amount calculated by multiplying the amount of foreign income tax (meaning foreign income tax prescribed in Article 300, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property); the same applies in the following item) that is to be deducted from the amount of income tax pertaining to the distribution of proceeds pursuant to Article 176, paragraph (3) of the Act, by the ratio of the amount of the distribution of proceeds for which the Resident receives payment to the total amount of that distribution of proceeds (limited to the portion on which income tax is to be collected pursuant to Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act); the same applies hereinafter in this item) (or, if that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to the distribution of proceeds, calculated without the deduction under Article 176, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in Article 300, paragraph (9), for the group investment trust pertaining to the distribution of proceeds, calculated as of the last day of the calculation period of the distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio);
法第百七十六条第三項の規定により当該収益の分配に係る所得税の額から控除すべき外国所得税（第三百条第一項（信託財産に係る利子等の課税の特例）に規定する外国所得税をいう。次号において同じ。）の額に、当該収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
the amount calculated by multiplying the amount of foreign income tax that is to be deducted from the amount of income tax pertaining to the distribution of proceeds pursuant to Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, by the ratio of the amount of the distribution of proceeds for which the Resident receives payment to the total amount of that distribution of proceeds (limited to the portion on which income tax is to be collected pursuant to Article 181 or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act); the same applies hereinafter in this item) (or, if that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to the distribution of proceeds, calculated without the deduction under Article 180-2, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in Article 306-2, paragraph (7) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), for the group investment trust pertaining to the distribution of proceeds, calculated as of the last day of the calculation period of the distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio).
法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百八十条の二第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百六条の二第七項（信託財産に係る利子等の課税の特例）に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
Read this with the articles around it
group investment trustmachine translation
「集団投資信託」
A jointly managed trust (合同運用信託), an investment trust of the kind Article 2, item (xxix), (b) of the Corporation Tax Act lists, or a specified trust issuing beneficiary certificates (特定受益証券発行信託), entrusted to a business office in Japan, as Article 176, paragraph (3) of the Income Tax Act defines it.
Defined inArticle 220-2, paragraph (1)· applies only in this article
foreign income taxmachine translation
「外国所得税」
In Article 220-2, foreign income tax as defined in Article 300, paragraph (1): a tax imposed under foreign law on the assets of a trust that corresponds to Japanese income tax withheld at source, credited against the income tax withheld on a distribution of proceeds.
Defined inArticle 220-2, paragraph (1), item (i)· applies only in this provision and in Article 220-2, paragraph (1), item (ii)
foreign currency asset ratiomachine translation
「外貨建資産割合」
In Article 300, paragraph (9) and Article 306-2, paragraph (7), the share that assets expressed in a foreign currency — shares, bonds and the like — make up of the total trust assets of a group investment trust (for a trust investing in another trust's beneficial interests, of that other trust), worked out at the end of the period for a distribution of proceeds; it caps the foreign income tax credited against the tax withheld on that distribution.
Short name set inArticle 300, paragraph (9)· applies only in this paragraph