Article 292-6-2Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents
第二百九十二条の六の二（非居住者に係る分配時調整外国税相当額）
The amount specified by Cabinet Order as the amount of the portion corresponding to a distribution of proceeds received by a Nonresident having a permanent establishment prescribed in Article 165-5-3, paragraph (1) (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents) of the Act is to be the sum of the following amounts pertaining to the distribution of proceeds of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this paragraph) received by that Nonresident (limited to those that fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act):
法第百六十五条の五の三第一項（非居住者に係る分配時調整外国税相当額の控除）に規定する恒久的施設を有する非居住者が支払を受ける収益の分配に対応する部分の金額として政令で定める金額は、当該非居住者が支払を受ける集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この項において同じ。）の収益の分配（法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得に該当するものに限る。）に係る次に掲げる金額の合計額とする。
the amount calculated by multiplying the amount of foreign income tax (meaning foreign income tax prescribed in Article 300, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property); the same applies in the following item) that is to be deducted pursuant to Article 176, paragraph (3) of the Act from the amount of income tax pertaining to the distribution of proceeds of that group investment trust by the ratio of the amount of the distribution of proceeds received by that Nonresident to the total amount of that distribution of proceeds (limited to the portion for which income tax is to be collected pursuant to Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act); the same applies hereinafter in this item) (where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, calculated without the deduction under Article 176, paragraph (3) of the Act, by the foreign currency asset ratio, prescribed in Article 300, paragraph (9), of the group investment trust pertaining to that distribution of proceeds, calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio);
法第百七十六条第三項の規定により当該集団投資信託の収益の分配に係る所得税の額から控除すべき外国所得税（第三百条第一項（信託財産に係る利子等の課税の特例）に規定する外国所得税をいう。次号において同じ。）の額に、当該収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該非居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
the amount calculated by multiplying the amount of foreign income tax that is to be deducted pursuant to Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act from the amount of income tax pertaining to the distribution of proceeds of that group investment trust by the ratio of the amount of the distribution of proceeds received by that Nonresident to the total amount of that distribution of proceeds (limited to the portion for which income tax is to be collected pursuant to Article 181 or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act); the same applies hereinafter in this item) (where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, calculated without the deduction under Article 180-2, paragraph (3) of the Act, by the foreign currency asset ratio, prescribed in Article 306-2, paragraph (7) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), of the group investment trust pertaining to that distribution of proceeds, calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio).
法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該集団投資信託の収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該非居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百八十条の二第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百六条の二第七項（信託財産に係る利子等の課税の特例）に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）
The amount specified by Cabinet Order as the amount equivalent to the amount of income tax prescribed in Article 165-5-3, paragraph (1) of the Act is to be the amount of income tax calculated, with respect to the income of the Nonresident referred to in that paragraph for that year pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Act, pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I to IV (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes on Residents) of the Act (meaning the amount of income tax calculated without applying Article 165-5-3 and Article 165-6 (Foreign Tax Credit for Nonresidents) of the Act, and excluding the amount of accessory tax).
法第百六十五条の五の三第一項に規定する所得税の額に相当する金額として政令で定める金額は、同項の非居住者のその年分の法第百六十四条第一項第一号イに掲げる国内源泉所得に係る所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）の規定に準じて計算した所得税の額（法第百六十五条の五の三及び第百六十五条の六（非居住者に係る外国税額の控除）の規定を適用しないで計算した場合の所得税の額とし、附帯税の額を除く。）とする。
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group investment trustmachine translation
「集団投資信託」
A jointly managed trust (合同運用信託), an investment trust of the kind Article 2, item (xxix), (b) of the Corporation Tax Act lists, or a specified trust issuing beneficiary certificates (特定受益証券発行信託), entrusted to a business office in Japan, as Article 176, paragraph (3) of the Income Tax Act defines it.
Defined inArticle 292-6-2, paragraph (1)· applies only in this paragraph
foreign income taxmachine translation
「外国所得税」
In Article 292-6-2, foreign income tax as defined in Article 300, paragraph (1): a tax imposed under foreign law on the assets of a trust that corresponds to Japanese income tax withheld at source, credited against the income tax withheld on a distribution of proceeds.
Defined inArticle 292-6-2, paragraph (1), item (i)· applies only in this provision and in Article 292-6-2, paragraph (1), item (ii)
foreign currency asset ratiomachine translation
「外貨建資産割合」
In Article 300, paragraph (9) and Article 306-2, paragraph (7), the share that assets expressed in a foreign currency — shares, bonds and the like — make up of the total trust assets of a group investment trust (for a trust investing in another trust's beneficial interests, of that other trust), worked out at the end of the period for a distribution of proceeds; it caps the foreign income tax credited against the tax withheld on that distribution.
Short name set inArticle 300, paragraph (9)· applies only in this paragraph