Article 13-2Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution
第十三条の二（分配時調整外国税相当額の控除）
If a resident filing a return of special income tax for reconstruction is subject to the provisions of Article 93, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) in any year from 2020 to 2037, and the amount equivalent to the foreign tax adjusted at distribution as prescribed in that paragraph for that year exceeds the amount specified by Cabinet Order as the amount of income tax for that year, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, pursuant to the provisions of Cabinet Order.
復興特別所得税申告書を提出する居住者が令和二年から令和十九年までの各年において第三十三条第一項の規定により読み替えて適用される所得税法第九十三条第一項の規定の適用を受ける場合において、その年の同項に規定する分配時調整外国税相当額がその年分の所得税の額として政令で定める金額を超えるときは、政令で定めるところにより、その超える金額をその年分の復興特別所得税の額から控除する。
If a nonresident filing a return of special income tax for reconstruction is subject to the provisions of Article 165-5-3, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) in any year from 2020 to 2037, and the amount equivalent to the foreign tax adjusted at distribution as prescribed in that paragraph for that year exceeds the lesser of the following amounts, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount specified by Cabinet Order as the amount equivalent to the amount of special income tax for reconstruction that would be calculated if the provisions of the preceding Article were applied by treating as the base income tax amount only the amount of income tax calculated, pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 165-5-3 and Article 165-6 of that Act), on the amount of income pertaining to income attributable to a permanent establishment as prescribed in Article 165-5-3, paragraph (1) of the Income Tax Act for that year:
復興特別所得税申告書を提出する非居住者が令和二年から令和十九年までの各年において第三十三条第一項の規定により読み替えて適用される所得税法第百六十五条の五の三第一項の規定の適用を受ける場合において、その年の同項に規定する分配時調整外国税相当額が次に掲げる金額のうちいずれか少ない金額を超えるときは、その年の所得税法第百六十五条の五の三第一項に規定する恒久的施設帰属所得に係る所得の金額につき同法その他の所得税の税額の計算に関する法令の規定（同条及び同法第百六十五条の六の規定を除く。）により計算した所得税の額のみを基準所得税額として前条の規定を適用して計算した場合の復興特別所得税の額に相当する金額として政令で定める金額を限度として、その超える金額をその年分の復興特別所得税の額から控除する。
the maximum credit as prescribed in Article 165-5-3, paragraph (1) of the Income Tax Act for that year;
その年の所得税法第百六十五条の五の三第一項に規定する控除限度額
the amount of income tax (excluding the amount of accessory tax) calculated, pursuant to the Income Tax Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act), on the amount of income pertaining to domestic source income specified in Article 164, paragraph (1), item (i) of that Act for that year.
その年分の所得税法第百六十四条第一項第一号に定める国内源泉所得に係る所得の金額につき、同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定を除く。）により計算した所得税の額（附帯税の額を除く。）
The provisions of the preceding two paragraphs apply only if a return of special income tax for reconstruction, an amended return, or a written request for reassessment is accompanied by a document stating the amount equivalent to the foreign tax adjusted at distribution (meaning the amount equivalent to the foreign tax adjusted at distribution as prescribed in Article 93, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1), or the amount equivalent to the foreign tax adjusted at distribution as prescribed in Article 165-5-3, paragraph (1) of that Act as applied with the replacement of terms pursuant to Article 33, paragraph (1); the same applies hereinafter in this paragraph), the amount to be deducted under the preceding two paragraphs, and the details of the calculation of that amount. In such a case, the amount deducted under those provisions is limited to the amount stated in that document as the amount equivalent to the foreign tax adjusted at distribution.
前二項の規定は、復興特別所得税申告書、修正申告書又は更正請求書に分配時調整外国税相当額（第三十三条第一項の規定により読み替えて適用される所得税法第九十三条第一項に規定する分配時調整外国税相当額又は第三十三条第一項の規定により読み替えて適用される同法第百六十五条の五の三第一項に規定する分配時調整外国税相当額をいう。以下この項において同じ。）、前二項の規定による控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により控除される金額は、当該書類に分配時調整外国税相当額として記載された金額を限度とする。
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.