If a Nonresident with a permanent establishment has to pay foreign income taxes (meaning foreign income taxes as prescribed in Article 95, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this paragraph and paragraph (6)) in any year, the amount of those foreign income taxes (limited to the amount of foreign income taxes imposed on domestic source income set forth in Article 161, paragraph (1), item (i) (Domestic Source Income), and excluding the amount of any foreign income taxes imposed on income arising from a transaction prescribed by Cabinet Order as one that cannot be regarded as an ordinary transaction undertaken by a Nonresident and the amount of any other foreign income taxes prescribed by Cabinet Order; hereinafter referred to as the "amount of credit-eligible foreign income tax" in this Article) is credited against the income tax for that year, up to the amount calculated pursuant to Cabinet Order as corresponding to the amount of foreign income arising in that year (meaning the amount prescribed by Cabinet Order as the part of the income related to income attributable to a permanent establishment which relates to foreign source income), out of the income tax for that year calculated pursuant to the provisions of Article 89 through Article 92 (Tax Rates and Dividend Tax Credits), as applied in accordance with Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) to the income related to income attributable to a permanent establishment, and the provisions of the preceding Article (hereinafter referred to as the "maximum credit" in this Article).
恒久的施設を有する非居住者が各年において外国所得税（第九十五条第一項（外国税額控除）に規定する外国所得税をいう。以下この項及び第六項において同じ。）を納付することとなる場合には、恒久的施設帰属所得に係る所得の金額につき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）の規定により準じて計算する第八十九条から第九十二条まで（税率及び配当控除）の規定及び前条の規定により計算したその年分の所得税の額のうち、その年において生じた国外所得金額（恒久的施設帰属所得に係る所得の金額のうち国外源泉所得に係るものとして政令で定める金額をいう。）に対応するものとして政令で定めるところにより計算した金額（以下この条において「控除限度額」という。）を限度として、その外国所得税の額（第百六十一条第一項第一号（国内源泉所得）に掲げる国内源泉所得につき課される外国所得税の額に限るものとし、非居住者の通常行われる取引と認められないものとして政令で定める取引に基因して生じた所得に対して課される外国所得税の額その他政令で定める外国所得税の額を除く。以下この条において「控除対象外国所得税の額」という。）をその年分の所得税の額から控除する。
If the amount of credit-eligible foreign income tax which a Nonresident with a permanent establishment has to pay in any year exceeds the sum total of the maximum credit for the year and the amount specified by Cabinet Order as the maximum credit for local taxes, and part of the maximum credit in any of the three years prior to the relevant year (referred to as "any of the last three years" in the following paragraph) is an amount prescribed by Cabinet Order as being carried over to the relevant year (hereinafter referred to as the "maximum carry-over credit" in this paragraph), the amount by which the former exceeds the latter is credited against the income tax for the year pursuant to Cabinet Order, up to the maximum carry-over credit.
恒久的施設を有する非居住者が各年において納付することとなる控除対象外国所得税の額がその年の控除限度額と地方税控除限度額として政令で定める金額との合計額を超える場合において、その年の前年以前三年内の各年（次項において「前三年以内の各年」という。）の控除限度額のうちその年に繰り越される部分として政令で定める金額（以下この項において「繰越控除限度額」という。）があるときは、政令で定めるところにより、その繰越控除限度額を限度として、その超える部分の金額をその年分の所得税の額から控除する。
If the amount of credit-eligible foreign income tax which a Nonresident with a permanent establishment has to pay in any year is less than the maximum credit for the year, and part of the amount of credit-eligible foreign income tax that the Nonresident has had to pay in any of the last three years constitutes an amount prescribed by Cabinet Order as being carried over to the relevant year (hereinafter referred to as "carry-over, credit-eligible foreign income taxes" in this paragraph), the carry-over, credit-eligible foreign income taxes are credited against the income tax for the year pursuant to Cabinet Order, up to the amount remaining when the amount of credit-eligible foreign income tax that the Nonresident has to pay in that year is deducted from the maximum credit.
恒久的施設を有する非居住者が各年において納付することとなる控除対象外国所得税の額がその年の控除限度額に満たない場合において、その前三年以内の各年において納付することとなつた控除対象外国所得税の額のうちその年に繰り越される部分として政令で定める金額（以下この項において「繰越控除対象外国所得税額」という。）があるときは、政令で定めるところにより、当該控除限度額からその年において納付することとなる控除対象外国所得税の額を控除した残額を限度として、その繰越控除対象外国所得税額をその年分の所得税の額から控除する。
The term "foreign source income" as prescribed in paragraph (1) means income set forth in Article 161, paragraph (1), item (i) which falls under any of the following:
第一項に規定する国外源泉所得とは、第百六十一条第一項第一号に掲げる所得のうち次のいずれかに該当するものをいう。
income arising from investing or holding assets located outside Japan;
国外にある資産の運用又は保有により生ずる所得
income prescribed by Cabinet Order as arising from the transfer of assets located outside Japan;
国外にある資産の譲渡により生ずる所得として政令で定めるもの
compensation that a person conducting business prescribed by Cabinet Order whose main content is providing personal services outside Japan receives for providing those personal services;
国外において人的役務の提供を主たる内容とする事業で政令で定めるものを行う者が受ける当該人的役務の提供に係る対価
consideration for renting out real property located outside Japan, a right on real property located outside Japan, or a right of quarrying outside Japan (this includes the establishment of a superficies right or a right of quarrying or doing anything else that gives another person the use of real property, a right on real property, or a right of quarrying), for establishing a mining lease outside Japan, or for renting out a vessel or aircraft to a Nonresident or Foreign Corporation;
interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) and anything equivalent thereto, which are as follows:
第二十三条第一項（利子所得）に規定する利子等及びこれに相当するもののうち次に掲げるもの
interest on government bonds or municipal bonds of a foreign state, or on bonds issued by a Foreign Corporation;
外国の国債若しくは地方債又は外国法人の発行する債券の利子
interest on deposits or savings (including anything equivalent to what is prescribed by Cabinet Order as prescribed in Article 2, paragraph (1), item (x) (Definitions)) deposited with a business office located outside Japan;
a distribution of proceeds from a Jointly Managed Trust or a trust equivalent thereto, a Bond Investment Trust, or a Bond-Based Investment Trust Under Public Offering or a trust equivalent thereto, which has been established as a trust at a business office located outside Japan.
国外にある営業所に信託された合同運用信託若しくはこれに相当する信託、公社債投資信託又は公募公社債等運用投資信託若しくはこれに相当する信託の収益の分配
dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) and anything equivalent thereto, which are as follows:
第二十四条第一項（配当所得）に規定する配当等及びこれに相当するもののうち次に掲げるもの
anything received from a Foreign Corporation that is equivalent to dividends of surplus, dividends of profits, or distributions of surplus prescribed in Article 24, paragraph (1), or to distributions of monies or interest on funds prescribed in that paragraph;
a distribution of proceeds from an Investment Trust (other than a Bond Investment Trust, and a Bond-Based Investment Trust Under Public Offering or a trust equivalent thereto) or a Specified Trust That Issues Beneficiary Certificates or a trust equivalent thereto, which has been established as a trust at a business office located outside Japan.
国外にある営業所に信託された投資信託（公社債投資信託並びに公募公社債等運用投資信託及びこれに相当する信託を除く。）又は特定受益証券発行信託若しくはこれに相当する信託の収益の分配
interest from a loan provided to a person doing business outside Japan (including monies equivalent to such a loan) in connection with that business (this includes any amount prescribed by Cabinet Order as margin arising from purchase and sale transactions involving bonds with buyback or resale agreements which are prescribed by Cabinet Order);
国外において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
any of the following royalties or consideration that the earner receives from a person doing business outside Japan in connection with that business:
国外において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
royalties for an industrial property right or any other right to the use of technology, a production method based on special technology, or any equivalent right or method; or consideration for the transfer thereof;
工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価
royalties for a copyright (including print rights, neighboring rights, and any equivalent rights), or consideration for the transfer thereof;
著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価
royalties for machinery, equipment, or any other tool prescribed by Cabinet Order.
機械、装置その他政令で定める用具の使用料
income prescribed by Cabinet Order as a monetary award for doing advertising for business conducted outside Japan;
国外において行う事業の広告宣伝のための賞金として政令で定めるもの
a pension that the earner is paid based on an insurance contract concluded by a foreign insurer as prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act or on any other contract for a pension prescribed by Cabinet Order, concluded through a business office located outside Japan or through a person acting as an agent for the conclusion of such contracts outside Japan (including a surplus distributed or a rebate refunded based on such a contract for a pension on or after the start date for the payment of the pension, and a lump-sum payment made in lieu of paying a pension based on such a contract);
compensation for periodic deposits, finance charges, profits, or margin profits as follows:
次に掲げる給付補塡金、利息、利益又は差益
compensation for periodic deposits as set forth in Article 174, item (iii) (Tax Base for a Domestic Corporation's Income Taxes), linked to installment savings accepted by a business office located outside Japan;
anything equivalent to compensation for periodic deposits set forth in Article 174, item (iv), linked to anything equivalent to installment deposits as prescribed in that item which are accepted by a business office located outside Japan;
anything equivalent to finance charges set forth in Article 174, item (v) linked to anything equivalent to a contract as prescribed in that item which is concluded through a business office located outside Japan;
profits set forth in Article 174, item (vi) linked to a contract as prescribed in that item which is concluded through a business office located outside Japan;
margin profits set forth in Article 174, item (vii) linked to deposits or savings that are accepted by a business office located outside Japan;
anything equivalent to margin profits set forth in Article 174, item (viii) linked to anything equivalent to a contract as prescribed in that item which is concluded through a business office located outside Japan or through a person acting as an agent for the conclusion of contracts outside Japan.
a distribution of profits based on a silent partnership agreement (this includes anything prescribed by Cabinet Order as an agreement equivalent thereto) for capital contributions made to a person doing business outside Japan;
国外において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
beyond what is set forth in the preceding items, income prescribed by Cabinet Order as arising from sources outside Japan.
Notwithstanding the provisions of the preceding paragraph, if a tax treaty (meaning a treaty as prescribed in the proviso to Article 2, paragraph (1), item (viii)-4; hereinafter the same applies in this paragraph) contains provisions on foreign source income (meaning foreign source income as prescribed in paragraph (1); hereinafter the same applies in this paragraph) which differ from the provisions of the preceding paragraph, the foreign source income of a Nonresident subject to that tax treaty is governed by that tax treaty, to the extent of the differing provisions.
租税条約（第二条第一項第八号の四ただし書に規定する条約をいう。以下この項において同じ。）において国外源泉所得（第一項に規定する国外源泉所得をいう。以下この項において同じ。）につき前項の規定と異なる定めがある場合には、その租税条約の適用を受ける非居住者については、同項の規定にかかわらず、国外源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。
If the foreign income taxes that a Nonresident has had to pay are reduced in any of the seven years beginning in the year after one in which the Nonresident is subject to the provisions of paragraphs (1) through (3) with regard to those foreign income taxes, Cabinet Order provides for the application of those provisions to foreign income taxes for the year in which the day that the amount is reduced falls.
非居住者が納付することとなつた外国所得税の額につき第一項から第三項までの規定の適用を受けた年の翌年以後七年内の各年において当該外国所得税の額が減額された場合におけるその減額されることとなつた日の属する年のこれらの規定の適用については、政令で定めるところによる。
The provisions of Article 95, paragraphs (10) and (11) apply mutatis mutandis where a credit is made under paragraphs (1) through (3) with regard to the amount of credit-eligible foreign income tax that a Nonresident has to pay. In such a case, in paragraph (10) of that Article, the phrase "the provisions of paragraph (1)" is deemed to be replaced with "the provisions of Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents)", the phrase "a credit under paragraph (1)" is deemed to be replaced with "a credit under paragraph (1) of that Article", the phrase "the amount of credit-eligible foreign income tax" is deemed to be replaced with "the amount of credit-eligible foreign income tax prescribed in that paragraph (hereinafter referred to as the "amount of credit-eligible foreign income tax" in this paragraph and the following paragraph)", and the phrase "the amount to be credited under paragraph (1)" is deemed to be replaced with "the amount to be credited under paragraph (1) of that Article"; and in paragraph (11) of that Article, the phrase "paragraphs (2) and (3)" is deemed to be replaced with "Article 165-6, paragraphs (2) and (3)", the phrase "the maximum carry-over credit or carry-over, credit-eligible foreign income taxes" is deemed to be replaced with "the maximum carry-over credit prescribed in paragraph (2) of that Article (hereinafter referred to as the "maximum carry-over credit" in this paragraph) or carry-over, credit-eligible foreign income taxes prescribed in paragraph (3) of that Article (hereinafter referred to as "carry-over, credit-eligible foreign income taxes" in this paragraph)", and the phrase "the maximum credit for each of those years in the returns, etc." is deemed to be replaced with "the maximum credit for each of those years (meaning the maximum credit prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph) in the returns, etc.".
第九十五条第十項及び第十一項の規定は、非居住者が納付することとなる控除対象外国所得税の額につき、第一項から第三項までの規定による控除をする場合について準用する。この場合において、同条第十項中「第一項の規定は」とあるのは「第百六十五条の六第一項（非居住者に係る外国税額の控除）の規定は」と、「に第一項」とあるのは「に同条第一項」と、「、控除対象外国所得税の額」とあるのは「、同項に規定する控除対象外国所得税の額（以下この項及び次項において「控除対象外国所得税の額」という。）」と、「、第一項」とあるのは「、同条第一項」と、同条第十一項中「第二項及び第三項」とあるのは「第百六十五条の六第二項及び第三項」と、「、繰越控除限度額又は繰越控除対象外国所得税額」とあるのは「、同条第二項に規定する繰越控除限度額（以下この項において「繰越控除限度額」という。）又は同条第三項に規定する繰越控除対象外国所得税額（以下この項において「繰越控除対象外国所得税額」という。）」と、「申告書等に当該各年の控除限度額」とあるのは「申告書等に当該各年の控除限度額（同条第一項に規定する控除限度額をいう。以下この項において同じ。）」と読み替えるものとする。
The amount to be credited under paragraphs (1) through (3) is credited against the income tax on taxable total income, the income tax on taxable timber income, and the income tax on taxable retirement income calculated in accordance with Article 165, paragraph (1), in that order.
第一項から第三項までの規定による控除をすべき金額は、第百六十五条第一項の規定により準じて計算する課税総所得金額に係る所得税の額、課税山林所得金額に係る所得税の額又は課税退職所得金額に係る所得税の額から順次控除する。
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (1) through (5).
前三項に定めるもののほか、第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。