第二百二十二条の二（外国税額控除の対象とならない外国所得税の額）
- 改正第二百二十二条の二第三項第五号
租税特別措置法第九条の八第一項（非課税口座内の少額上場株式等に係る配当所得の非課税）に規定する非課税口座内上場株式等の配当等又は同法第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する未成年者口座内上場株式等の配当等に対して課される外国所得税の額
the amount of foreign income tax imposed on dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in Article 9-8, paragraph (1) (Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts) of the Act on Special Measures Concerning Taxation or dividends, etc. on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act.