The income specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xv) (Foreign Tax Credit) of the Act is, of the income arising from a Resident's carrying on of a business of transport by vessel or aircraft both in Japan and outside Japan, the income to arise from that Resident's operations outside Japan, determined, for a business of transport by vessel, on the basis of revenue pertaining to passengers or cargo that boarded or were loaded outside Japan, and for a business of transport by aircraft, on the basis of revenue or expenses pertaining to its operations outside Japan (meaning operations conducted outside Japan; the same applies hereinafter in this Article), the value of Fixed Assets used for those operations outside Japan, or other factors sufficient to infer the degree to which those operations outside Japan contributed to the generation of income pertaining to that transport business.
法第九十五条第四項第十五号（外国税額控除）に規定する政令で定める所得は、居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行うことにより生ずる所得のうち、船舶による運送の事業にあつては国外において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国外業務（国外において行う業務をいう。以下この条において同じ。）に係る収入金額又は経費、その国外業務の用に供する固定資産の価額その他その国外業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその居住者の国外業務につき生ずべき所得とする。