The tax specified by Cabinet Order that is equivalent to the income tax imposed under the laws and regulations of a foreign country prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act is to be a tax imposed by a foreign country or its local government, based on the laws and regulations of a foreign country, with an individual's income as the tax base (hereinafter in this Chapter referred to as "foreign income tax").
法第九十五条第一項（外国税額控除）に規定する外国の法令により課される所得税に相当する税で政令で定めるものは、外国の法令に基づき外国又はその地方公共団体により個人の所得を課税標準として課される税（以下この章において「外国所得税」という。）とする。
The following taxes imposed by a foreign country or its local government are to be included in foreign income tax.
外国又はその地方公共団体により課される次に掲げる税は、外国所得税に含まれるものとする。
an excess income tax or other tax imposed with a specific portion of an individual's income as the tax base;
超過所得税その他個人の所得の特定の部分を課税標準として課される税
a surtax on a tax imposed with an individual's income or a specific portion thereof as the tax base;
個人の所得又はその特定の部分を課税標準として課される税の附加税
a tax belonging to the same tax category as a tax imposed with an individual's income as the tax base, which is imposed on specific income of an individual, for the convenience of tax collection, with revenue or something equivalent thereto as the tax base in place of income;
個人の所得を課税標準として課される税と同一の税目に属する税で、個人の特定の所得につき、徴税上の便宜のため、所得に代えて収入金額その他これに準ずるものを課税標準として課されるもの
a tax imposed on specific income of an individual with the individual's revenue or something equivalent thereto as the tax base, in place of a tax with income as the tax base.
個人の特定の所得につき、所得を課税標準とする税に代え、個人の収入金額その他これに準ずるものを課税標準として課される税
The following taxes imposed by a foreign country or its local government are not to be included in foreign income tax.
外国又はその地方公共団体により課される次に掲げる税は、外国所得税に含まれないものとする。
a tax for which the person who pays the tax may, voluntarily after payment of the tax, claim a refund of all or part of the amount;
税を納付する者が、当該税の納付後、任意にその金額の全部又は一部の還付を請求することができる税
a tax for which the person who is to pay the tax may voluntarily determine the period during which payment of the tax is deferred;
税の納付が猶予される期間を、その税の納付をすることとなる者が任意に定めることができる税
a tax whose rate is determined, from among multiple tax rates, by agreement between the person who is to pay the tax and a foreign country or its local government or a person granted by them the authority to agree on tax rates (limited to the portion exceeding the lowest of those multiple tax rates (or, if that lowest tax rate exceeds the tax rate that would be applicable in the absence of that agreement, that applicable tax rate));
複数の税率の中から税の納付をすることとなる者と外国若しくはその地方公共団体又はこれらの者により税率の合意をする権限を付与された者との合意により税率が決定された税（当該複数の税率のうち最も低い税率（当該最も低い税率が当該合意がないものとした場合に適用されるべき税率を上回る場合には当該適用されるべき税率）を上回る部分に限る。）
a tax equivalent to an accessory tax imposed in addition to foreign income tax, and any other similar tax.
外国所得税に附帯して課される附帯税に相当する税その他これに類する税
Read this with the articles around it
foreign income taxmachine translation
「外国所得税」
In the chapter on the foreign tax credit, a tax imposed under foreign law by a foreign country or one of its local governments with an individual's income as its tax base.
Short name set inArticle 221, paragraph (1)· applies only in this chapter