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Article 225-13Income on Which Tax May Be Imposed in the Treaty Partner
第二百二十五条の十三（相手国等において租税を課することができることとされる所得）
The things specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xvi) (Foreign Tax Credit) of the Act are income on which foreign income tax is imposed in the treaty partner prescribed in that item.
法第九十五条第四項第十六号（外国税額控除）に規定する政令で定めるものは、同号に規定する相手国等において外国所得税が課される所得とする。
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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