The provision of personal services specified by Cabinet Order prescribed in Article 95, paragraph (4), item (x), (a) (Foreign Tax Credit) of the Act is the following work or other provision of personal services:
法第九十五条第四項第十号イ（外国税額控除）に規定する政令で定める人的役務の提供は、次に掲げる勤務その他の人的役務の提供とする。
work carried out outside Japan by a person acting as an officer of a Domestic Corporation (excluding the work carried out by the person acting as an officer in the case where the person also works full time as an employee of the Domestic Corporation);
内国法人の役員としての勤務で国外において行うもの（当該役員としての勤務を行う者が同時にその内国法人の使用人として常時勤務を行う場合の当該役員としての勤務を除く。）
work and other provision of personal services carried out on a vessel or aircraft operated by a Resident or Domestic Corporation (excluding the temporary provision of personal services carried out at a port of call outside Japan).
居住者又は内国法人が運航する船舶又は航空機において行う勤務その他の人的役務の提供（国外における寄航地において行われる一時的な人的役務の提供を除く。）
The provision of personal services specified by Cabinet Order prescribed in Article 95, paragraph (4), item (x), (c) of the Act is the work or other provision of personal services listed in the items of the preceding paragraph that was carried out during a period when the person carrying out that work or other provision of personal services was a Nonresident.
法第九十五条第四項第十号ハに規定する政令で定める人的役務の提供は、前項各号に掲げる勤務その他の人的役務の提供で当該勤務その他の人的役務の提供を行う者が非居住者であつた期間に行つたものとする。
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