The amount specified by Cabinet Order prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act is to be the sum of the amounts of income pertaining to the following foreign source income (meaning foreign source income prescribed in that paragraph; the same applies hereinafter in this Chapter) of a Resident for each year (or zero, if that sum is less than zero):
foreign source income listed in Article 95, paragraph (4), items (ii) through (xvii) of the Act (for foreign source income listed in items (ii) through (xiv), (xvi) and (xvii) of that paragraph, excluding that which falls under foreign source income listed in item (i) of that paragraph).
法第九十五条第四項第二号から第十七号までに掲げる国外源泉所得（同項第二号から第十四号まで、第十六号及び第十七号に掲げる国外源泉所得にあつては、同項第一号に掲げる国外源泉所得に該当するものを除く。）
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foreign source incomemachine translation
「国外源泉所得」
In the chapter on the foreign tax credit, foreign source income as defined in Article 95, paragraph (1) of the Income Tax Act: income with its source outside Japan, of the kinds paragraph (4) of that Article lists.
Defined inArticle 221-2, paragraph (1)· applies only in this chapter