Article 292-13Mutatis Mutandis Application of Provisions on Foreign Source Income Pertaining to Foreign Tax Credit

The provisions of Articles 225-3 to 225-7 (Income Arising from the Management or Holding of Assets Located Outside Japan, etc.), Articles 225-9 to 225-11 (Monetary Awards, etc. for Business Advertisement), and Article 225-14 (Income with a Source Outside Japan) apply mutatis mutandis to the income arising from the management or holding of assets located outside Japan prescribed in Article 165-6, paragraph (4), item (i) (Foreign Tax Credit for Nonresidents) of the Act, the income specified by Cabinet Order as income arising from the transfer of assets located outside Japan prescribed in item (ii) of that paragraph, the business specified by Cabinet Order prescribed in item (iii) of that paragraph, the transactions specified by Cabinet Order as sales and purchase transactions of bonds with a condition of repurchase or resale prescribed in item (vii) of that paragraph, the margin specified by Cabinet Order prescribed in that item, the tools specified by Cabinet Order prescribed in item (viii), (c) of that paragraph, the monetary award specified by Cabinet Order prescribed in item (ix) of that paragraph, the contracts specified by Cabinet Order prescribed in item (x) of that paragraph, the contracts specified by Cabinet Order prescribed in item (xii) of that paragraph, and the income specified by Cabinet Order prescribed in item (xiii) of that paragraph.