The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 165-6, paragraph (3) (Foreign Tax Credit for Nonresidents) of the Act is to be the amount equivalent to the total of the amounts exceeding the credit limit that would be applied to the unused portion within the maximum creditable amount for national tax of that year (meaning the unused portion within the maximum creditable amount prescribed in paragraph (4) of the preceding Article; the same applies hereinafter in this Article), in the case where the amounts exceeding the credit limit (meaning the amount exceeding the credit limit prescribed in paragraph (6) of the preceding Article; the same applies hereinafter in this Article) of each year within the previous three years are applied, in order from that of the oldest year, to that unused portion within the maximum creditable amount for national tax of that year.
法第百六十五条の六第三項（非居住者に係る外国税額の控除）に規定するその年に繰り越される部分として政令で定める金額は、前三年以内の各年の控除限度超過額（前条第六項に規定する控除限度超過額をいう。以下この条において同じ。）を最も古い年のものから順次その年の国税の控除余裕額（前条第四項に規定する控除余裕額をいう。以下この条において同じ。）に充てるものとした場合に当該国税の控除余裕額に充てられることとなる当該控除限度超過額の合計額に相当する金額とする。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes" in paragraph (2) of that Article is deemed to be replaced with "the amount exceeding the credit limit".
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which the provisions of Article 165-6, paragraph (3) of the Act can be applied, the amounts exceeding the credit limit that are to be applied, pursuant to the provisions of paragraph (1), to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, and the unused portion within the maximum creditable amount for national tax of that year equivalent to those amounts, are deemed not to exist.
With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which Article 7-19, paragraph (2) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act can be applied (excluding a year in which Article 48-9-2, paragraph (2) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order can also be applied) or the year in which Article 48-9-2, paragraph (2) of that Order can be applied, the amount exceeding the credit limit equivalent to the amount deemed to be the amount of income tax, etc. of a foreign country imposed in the year in which that application can be received under the provisions of Article 7-19, paragraph (2) or Article 48-9-2, paragraph (2) of that Order (excluding, where part of that amount exceeding the credit limit is to be applied under the provisions of paragraph (1) to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, the portion to be so applied), and the unused portion within the maximum creditable amount for local taxes prescribed in paragraph (5) of the preceding Article of the year in which that application can be received that is equivalent to it, are respectively deemed not to exist.
地方税法施行令第七条の十九第二項（道府県民税からの外国所得税額の控除）の規定の適用を受けることができる年（同令第四十八条の九の二第二項（市町村民税からの外国所得税額の控除）の規定の適用をも受けることができる年を除く。）又は同令第四十八条の九の二第二項の規定の適用を受けることができる年後の各年に係る第一項及び前条第一項の規定の適用については、それぞれ、同令第七条の十九第二項又は第四十八条の九の二第二項の規定により当該適用を受けることができる年において課された外国の所得税等の額とみなされる金額に相当する控除限度超過額（当該控除限度超過額のうちに第一項の規定により当該適用を受けることができる年の国税の控除余裕額に充てられることとなるものがある場合には、当該充てられることとなる部分を除く。）及びこれに相当する金額の当該適用を受けることができる年の前条第五項に規定する地方税の控除余裕額は、ないものとみなす。
Read this with the articles around it
each year within the previous three yearsmachine translation
「前三年以内の各年」
Each of the three years before the year in question, whose unused foreign tax credit limits can be carried forward into it.
Short name set inArticle 292-11, paragraph (1)· applies only in this provision and in Article 292-11, paragraph (2); and Article 292-12, paragraph (1)
unused portion within the maximum creditable amount for national taxmachine translation
「国税の控除余裕額」
The amount by which the year's maximum credit for national tax exceeds the credit-eligible foreign income tax paid that year, as Article 224, paragraph (4) (for residents) and Article 292-11, paragraph (4) (for nonresidents) define it; Articles 225 and 292-12 set excess foreign tax from the previous three years against it, oldest first.
Defined inArticle 292-12, paragraph (1)· applies only in this article
amount exceeding the credit limitmachine translation
「控除限度超過額」
In Article 292-12, the amount, as defined in Article 292-11, paragraph (6), by which the credit-eligible foreign income tax (控除対象外国所得税の額) a nonresident has to pay in a year exceeds the total of that year's maximum credit for national tax and its maximum credit for local tax.
Defined inArticle 292-12, paragraph (1)· applies only in this article