第一項
法第九十五条第四項第十七号（外国税額控除）に規定する政令で定める所得は、次に掲げる所得とする。
The income specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xvii) (Foreign Tax Credit) of the Act is the following income:
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いまの条文を読む →所得税法施行令
第三章 税額控除（第二百二十五条の十四から第二百二十六条の二まで）
所得税法施行令の一部を改正する政令（令和八年政令第九十三号）による改正後の条文です。変わる言葉に印をつけています。
本則は章ごとのページで読みます。長い章は、さらに条のまとまりごとに分けています。本則の全条文と、この改正が変える附則・別表を示します。この改正が触れていない附則や別表は、いま施行されている条文のページでご覧ください。
第二百二十五条の十四
（国外に源泉がある所得）Income Sourced Outside Japan
一
国外において行う業務又は国外にある資産に関し受ける保険金、補償金又は損害賠償金（これらに類するものを含む。）に係る所得
income pertaining to insurance proceeds, compensation, or monetary damages (including those similar thereto) that is to be received for operations performed outside Japan or assets located outside Japan;
二
国外にある資産の法人からの贈与により取得する所得
income arising from receiving, from a corporation, a gift of assets that are located outside Japan;
三
国外において発見された埋蔵物又は国外において拾得された遺失物に係る所得
income pertaining to items that were hidden in the ground and that were discovered outside Japan or lost property that was found outside Japan;
四
国外において行う懸賞募集に基づいて懸賞として受ける金品その他の経済的な利益（旅行その他の役務の提供を内容とするもので、金品との選択ができないものとされているものを除く。）に係る所得
income pertaining to money and goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is received as a prize based on a prize competition held outside Japan;
五
前三号に掲げるもののほか、国外においてした行為に伴い取得する一時所得
occasional income acquired in connection with an act carried out outside Japan, in addition to what is listed in the preceding three items;
六
前各号に掲げるもののほか、国外において行う業務又は国外にある資産に関し供与を受ける経済的な利益に係る所得
beyond what is listed in the preceding items, income pertaining to economic benefit that is given with regard to operations performed outside Japan or assets located outside Japan.
第二百二十五条の十五
（債務の保証等に類する取引）Transactions Similar to Guarantees of Obligations, etc.
第一項
法第九十五条第五項（外国税額控除）に規定する政令で定める取引は、資金の借入れその他の取引に係る債務の保証（債務を負担する行為であつて債務の保証に準ずるものを含む。）とする。
The transactions specified by Cabinet Order prescribed in Article 95, paragraph (5) (Foreign Tax Credit) of the Act are guarantees of obligations pertaining to borrowing of funds or other transactions (including acts of assuming an obligation that are equivalent to a guarantee of obligations).
第二百二十五条の十六
（内部取引に含まれない事実の範囲等）Scope of Events Not Included in Internal Dealings, etc.
第一項
法第九十五条第七項（外国税額控除）に規定する利子に準ずるものとして政令で定めるものは、手形の割引料その他経済的な性質が利子に準ずるものとする。
The things specified by Cabinet Order as equivalent to interest prescribed in Article 95, paragraph (7) (Foreign Tax Credit) of the Act are discount charges on bills and other things whose economic nature is equivalent to interest.
第二項
法第九十五条第七項に規定する政令で定める事実は、次に掲げる事実とする。
The events specified by Cabinet Order prescribed in Article 95, paragraph (7) of the Act are the following events:
一
次に掲げるものの使用料の支払に相当する事実
an event equivalent to the payment of royalties for any of the following:
イ
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又はこれらに準ずるもの
industrial property rights and other rights relating to technology, production methods based on special technology, or things equivalent thereto;
ロ
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。）
copyrights (including publishing rights, neighboring rights and other things equivalent thereto);
ハ
第六条第八号（減価償却資産の範囲）に掲げる無形固定資産（国外における同号ロに規定する試掘権に相当するもの及び国外における同号ヨからネまでに掲げるものに相当するものを含む。）
intangible Fixed Assets listed in Article 6, item (viii) (Scope of Depreciable Assets) (including things located outside Japan that are equivalent to the prospecting right prescribed in (b) of that item and things located outside Japan that are equivalent to those listed in (o) through (t) of that item);
二
前号イからハまでに掲げるものの譲渡又は取得に相当する事実
an event equivalent to the transfer or acquisition of the things listed in (a) through (c) of the preceding item.
第二百二十六条
（外国所得税が減額された場合の特例）Special Provisions Where Foreign Income Tax Is Reduced
第一項
居住者が納付することとなつた外国所得税の額につき法第九十五条第一項から第三項まで（外国税額控除）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は、当該居住者のその減額されることとなつた日の属する年（以下この条において「減額に係る年」という。）については、当該減額に係る年において当該居住者が納付することとなる控除対象外国所得税の額（第三項において「納付控除対象外国所得税額」という。）から減額控除対象外国所得税額に相当する金額を控除し、その控除後の金額につき法第九十五条第一項から第三項までの規定を適用する。
Where, in any year within the seven years starting from the year following the year in which the application of Article 95, paragraphs (1) through (3) (Foreign Tax Credit) of the Act was received with respect to the amount of foreign income tax that a Resident became liable to pay, the amount of that foreign income tax is reduced, for the year in which the date on which that amount is to be reduced falls for that Resident (hereinafter in this Article referred to as the "year of the reduction"), an amount equivalent to the reduced amount of credit-eligible foreign income tax is to be deducted from the amount of credit-eligible foreign income tax that that Resident is to pay in the year of the reduction (referred to in paragraph (3) as the "credit-eligible foreign income tax to be paid"), and the provisions of Article 95, paragraphs (1) through (3) of the Act apply to the amount after that deduction.
第二項
前項に規定する減額控除対象外国所得税額とは、居住者の減額に係る年において外国所得税の額の減額がされた金額のうち、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額をいう。
The reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph means, of the amount by which the amount of foreign income tax was reduced in the year of the reduction of a Resident, the amount equivalent to the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
一
当該外国所得税の額のうち居住者の法第九十五条第一項から第三項までの規定の適用を受けた年において控除対象外国所得税の額とされた部分の金額
the portion of the amount of that foreign income tax that was treated as the amount of credit-eligible foreign income tax in the year in which the Resident received the application of Article 95, paragraphs (1) through (3) of the Act;
二
当該減額がされた後の当該外国所得税の額につき当該居住者の法第九十五条第一項から第三項までの規定の適用を受けた年において同条第一項の規定を適用したならば控除対象外国所得税の額とされる部分の金額
the portion of the amount of that foreign income tax after that reduction that would be treated as the amount of credit-eligible foreign income tax if, in the year in which that Resident received the application of Article 95, paragraphs (1) through (3) of the Act, paragraph (1) of that Article had been applied to it.
第三項
第一項の場合において、減額に係る年の納付控除対象外国所得税額がないとき、又は当該納付控除対象外国所得税額が前項に規定する減額控除対象外国所得税額（以下この項において「減額控除対象外国所得税額」という。）に満たないときは、減額に係る年の前年以前三年内の各年の第二百二十四条第六項（繰越控除限度額等）に規定する控除限度超過額（同条第三項又は第二百二十五条第三項若しくは第四項（繰越控除対象外国所得税額等）の規定により減額に係る年の前年以前の各年においてないものとみなされた部分の金額を除く。以下この項において「控除限度超過額」という。）から、それぞれ当該減額控除対象外国所得税額の全額又は当該減額控除対象外国所得税額のうち当該納付控除対象外国所得税額を超える部分の金額に相当する金額を控除し、その控除後の金額につき法第九十五条第三項の規定を適用する。この場合において、二以上の年につき控除限度超過額があるときは、まず最も古い年の控除限度超過額から当該控除を行い、なお控除しきれない金額があるときは順次新しい年の控除限度超過額から当該控除を行う。
In the case referred to in paragraph (1), where there is no credit-eligible foreign income tax to be paid for the year of the reduction, or where that credit-eligible foreign income tax to be paid is less than the reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph (hereinafter in this paragraph referred to as the "reduced amount of credit-eligible foreign income tax"), the full amount of that reduced amount of credit-eligible foreign income tax, or the amount equivalent to the portion of that reduced amount of credit-eligible foreign income tax exceeding that credit-eligible foreign income tax to be paid, respectively, is to be deducted from the amount exceeding the credit limit prescribed in Article 224, paragraph (6) (Maximum Carry-Over Credit, etc.) for each year within the three years up to and including the year preceding the year of the reduction (excluding the amount of the portion deemed not to exist in each year up to and including the year preceding the year of the reduction under paragraph (3) of that Article or Article 225, paragraph (3) or (4) (Carry-Over, Credit-Eligible Foreign Income Taxes, etc.); hereinafter in this paragraph referred to as the "amount exceeding the credit limit"), and the provisions of Article 95, paragraph (3) of the Act apply to the amount after that deduction. In this case, where there is an amount exceeding the credit limit for two or more years, the deduction is made first from the amount exceeding the credit limit for the oldest year, and where there remains an amount that cannot be fully deducted, the deduction is made successively from the amount exceeding the credit limit for newer years.
第二百二十六条の二
（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan
第一項
法第九十五条の二第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）（同条第二項において準用する場合を含む。以下この条において同じ。）に規定する政令で定めるところにより計算した金額は、有価証券等（法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する有価証券等をいう。第四項及び第五項において同じ。）又は法第六十条の二第二項に規定する未決済信用取引等若しくは同条第三項に規定する未決済デリバティブ取引に係る契約（以下この項及び次項において「対象資産」という。）の譲渡（同条第四項に規定する譲渡をいう。第二号及び第四項において同じ。）若しくは決済又は限定相続等（同条第八項に規定する限定相続等をいう。第四項において同じ。）による移転（以下この項において「譲渡等」という。）により生ずる所得に対して課される外国所得税（法第九十五条の二第一項に規定する外国所得税をいう。以下この項において同じ。）に関する法令の規定により当該外国所得税の課税標準の計算の基礎となる期間の所得に対して課される外国所得税の額から、当該対象資産の譲渡等により生ずる所得（法第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分に応じ当該各号に定める国内源泉所得に該当するものを除く。）がないものとした場合における当該期間の所得に対して課される外国所得税の額を控除した金額（次の各号に掲げる場合にあつては、当該各号に掲げる場合の区分に応じ当該各号に定める金額）とする。
The amount calculated as specified by Cabinet Order prescribed in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act (including where applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article) is to be the amount obtained by deducting, from the amount of foreign income tax imposed on income for the period that forms the basis for calculating the tax base of that foreign income tax under the provisions of laws and regulations relating to foreign income tax (meaning foreign income tax prescribed in Article 95-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph) imposed on income arising from the transfer (meaning the transfer prescribed in Article 60-2, paragraph (4) of the Act; the same applies in item (ii) and paragraph (4)) or settlement of Securities and similar interests (meaning Securities and similar interests prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act; the same applies in paragraphs (4) and (5)) or of contracts pertaining to an unsettled margin transaction or similar transaction prescribed in paragraph (2) of that Article or an unsettled derivatives transaction prescribed in paragraph (3) of that Article (hereinafter in this paragraph and the following paragraph referred to as "covered assets"), or the transfer thereof by way of gift or inheritance with limited liability (meaning gift or inheritance with limited liability prescribed in paragraph (8) of that Article; the same applies in paragraph (4)) (hereinafter in this paragraph referred to as "transfer, etc."), the amount of foreign income tax imposed on income for that period on the assumption that there were no income arising from the transfer, etc. of those covered assets (excluding income falling under the domestic source income specified in each item of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act according to the category of Nonresident listed in those items) (or, in a case listed in the following items, the amount specified in the relevant item according to the category of case listed in that item).
一
当該外国所得税が当該対象資産の譲渡等（相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転に限る。）により生ずる所得に対して課されるものである場合であつて、当該控除した金額が当該対象資産に係る法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）に規定する納税猶予分の所得税額（既に同条第五項の規定の適用があつた場合には、同項の規定の適用があつた金額を除く。）を超えるとき 当該納税猶予分の所得税額
where that foreign income tax is imposed on income arising from the transfer, etc. of those covered assets (limited to a transfer by way of inheritance (limited to that pertaining to qualified acceptance) or bequest (limited to that of a universal legacy pertaining to qualified acceptance)), and the amount so deducted exceeds the amount of income tax subject to deferral prescribed in Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act pertaining to those covered assets (or, where the provisions of paragraph (5) of that Article have already been applied, excluding the amount to which the provisions of that paragraph have been applied): that amount of income tax subject to deferral;
二
当該外国所得税が当該対象資産の譲渡等（譲渡若しくは決済又は贈与による移転に限る。）により生ずる所得に対して課されるものである場合であつて、当該控除した金額が当該対象資産に係る法第百三十七条の二第五項に規定する政令で定めるところにより計算した金額を超えるとき 当該計算した金額
where that foreign income tax is imposed on income arising from the transfer, etc. of those covered assets (limited to a transfer or settlement, or a transfer by way of gift), and the amount so deducted exceeds the amount calculated as specified by Cabinet Order prescribed in Article 137-2, paragraph (5) of the Act pertaining to those covered assets: the amount so calculated.
第二項
法第九十五条の二第一項の規定の適用がある場合における国外転出（法第六十条の二第一項に規定する国外転出をいう。第四項において同じ。）の日の属する年の法第九十五条第一項（外国税額控除）に規定する控除限度額の計算については、法第六十条の二第一項から第三項まで（これらの規定を同条第八項（同条第九項において準用する場合を含む。）の規定により読み替えて適用する場合を含む。）の規定により行われたものとみなされた対象資産の譲渡又は決済により生ずる所得は、第二百二十一条の二各号（国外所得金額）に掲げる国外源泉所得に該当するものとして、同条の規定を適用する。
In calculating the maximum credit prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act for the year that includes the date of departure from Japan (meaning departure from Japan prescribed in Article 60-2, paragraph (1) of the Act; the same applies in paragraph (4)) where the provisions of Article 95-2, paragraph (1) of the Act apply, income arising from the transfer or settlement of covered assets deemed to have been carried out under the provisions of Article 60-2, paragraphs (1) through (3) of the Act (including where those provisions are applied by replacing terms pursuant to paragraph (8) of that Article (including where applied mutatis mutandis pursuant to paragraph (9) of that Article)) is treated as falling under the foreign source income listed in the items of Article 221-2 (Amount of Foreign-Source Income), and the provisions of that Article apply.
第三項
法第六十条の二第十一項の規定は、法第九十五条の二第一項の規定の適用について準用する。
The provisions of Article 60-2, paragraph (11) of the Act apply mutatis mutandis to the application of Article 95-2, paragraph (1) of the Act.
第四項
第百七十条第八項（国外転出をする場合の譲渡所得等の特例）の規定は、国外転出の日の属する年分の所得税につき法第九十五条の二第一項の規定の適用を受ける個人（その相続人を含む。）が当該国外転出の時後に有価証券等の譲渡又は限定相続等による移転をした場合において、その譲渡又は限定相続等による移転をした有価証券等が、その者が当該国外転出の時において有していた有価証券等に該当するかどうかの判定について準用する。
The provisions of Article 170, paragraph (8) (Special Provisions on Capital Gains upon Departure from Japan) apply mutatis mutandis to the determination of whether, where an individual (including the individual's heir) who receives the application of Article 95-2, paragraph (1) of the Act with respect to the income tax for the year that includes the date of departure from Japan has, after the time of that departure from Japan, transferred Securities and similar interests or transferred them by way of gift or inheritance with limited liability, the Securities and similar interests so transferred fall under the Securities and similar interests that the person held at the time of that departure from Japan.
第五項
第百七十条第九項の規定は、前項に規定する個人が有する有価証券等（以下この項において「従前の有価証券等」という。）について第三項において準用する法第六十条の二第十一項各号に掲げる事由が生じた場合において、当該事由により取得した有価証券等（以下この項において「取得有価証券等」という。）が同条第十一項の規定により引き続き所有していたものとみなされるときにおける当該従前の有価証券等のうち当該取得有価証券等の取得の基因となつた部分について準用する。
The provisions of Article 170, paragraph (9) apply mutatis mutandis to the portion of the former Securities and similar interests that gave rise to the acquisition of the acquired Securities, etc., in the case where, with respect to Securities and similar interests held by the individual prescribed in the preceding paragraph (hereinafter in this paragraph referred to as "former Securities and similar interests"), a cause listed in the items of Article 60-2, paragraph (11) of the Act as applied mutatis mutandis in paragraph (3) has arisen, and the Securities and similar interests acquired by reason of that cause (hereinafter in this paragraph referred to as "acquired Securities, etc.") are deemed under paragraph (11) of that Article to have continued to be owned.