If a resident filing a return of special income tax for reconstruction is subject to the provisions of Article 95, paragraph (1) of the Income Tax Act in any year from 2013 to 2037, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount of special income tax for reconstruction for that year calculated by applying the provisions of the preceding two Articles.
復興特別所得税申告書を提出する居住者が平成二十五年から令和十九年までの各年において所得税法第九十五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控除対象外国所得税の額が同項に規定する控除限度額を超えるときは、前二条の規定を適用して計算したその年分の復興特別所得税の額のうち、その年において生じた同項に規定する国外所得金額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。
If a nonresident filing a return of special income tax for reconstruction is subject to the provisions of Article 165-6, paragraph (1) of the Income Tax Act in any year from 2017 to 2037, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount equivalent to the amount of special income tax for reconstruction that would be calculated if the provisions of the preceding two Articles 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 Articles 165-5-3 and 165-6 of that Act), on the amount of income pertaining to income attributable to a permanent establishment as prescribed in that paragraph.
復興特別所得税申告書を提出する非居住者が平成二十九年から令和十九年までの各年において所得税法第百六十五条の六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控除対象外国所得税の額が同項に規定する控除限度額を超えるときは、同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のみを基準所得税額として前二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のうち、その年において生じた同項に規定する国外所得金額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 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 of credit-eligible foreign income tax, etc. (meaning the amount of credit-eligible foreign income tax as prescribed in Article 95, paragraph (1) of the Income Tax Act or the amount of credit-eligible foreign income tax as prescribed in Article 165-6, paragraph (1) of that Act; 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 of credit-eligible foreign income tax, etc. that forms the basis for calculating the amount to be deducted under those provisions is limited to the amount stated in that document as the amount of credit-eligible foreign income tax, etc., except in the case where the district director finds that there are special circumstances.
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控除対象外国所得税等の額（所得税法第九十五条第一項に規定する控除対象外国所得税の額又は同法第百六十五条の六第一項に規定する控除対象外国所得税の額をいう。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べき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、これらの規定による控除をされるべき金額の計算の基礎となる控除対象外国所得税等の額は、税務署長において特別の事情があると認める場合を除くほか、当該書類に控除対象外国所得税等の額として記載された金額を限度とする。