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The amount specified by Cabinet Order as the maximum credit for local taxes prescribed in Article 165-6, paragraph (2) (Foreign Tax Credit for Nonresidents) of the Act is to be the sum of the maximum amount under Article 7-19, paragraph (3) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act and the maximum amount under Article 48-9-2, paragraph (4) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order.
法第百六十五条の六第二項（非居住者に係る外国税額の控除）に規定する地方税控除限度額として政令で定める金額は、地方税法施行令第七条の十九第三項（道府県民税からの外国所得税額の控除）の規定による限度額と同令第四十八条の九の二第四項（市町村民税からの外国所得税額の控除）の規定による限度額との合計額とする。
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