第二百二十五条の四（国外にある資産の譲渡により生ずる所得）
Article 225-4Income Arising from the Transfer of Assets Located Outside Japan
The income specified by Cabinet Order as income arising from the transfer of assets located outside Japan prescribed in Article 95, paragraph (4), item (iii) (Foreign Tax Credit) of the Act is income arising from the transfer of the following assets (for the assets listed in item (iii), the felling or transfer):
法第九十五条第四項第三号（外国税額控除）に規定する国外にある資産の譲渡により生ずる所得として政令で定めるものは、次に掲げる資産の譲渡（第三号に掲げる資産については、伐採又は譲渡）により生ずる所得とする。
real property located outside Japan;
国外にある不動産
a right on real property located outside Japan, a mining right outside Japan or a quarrying right outside Japan;
国外にある不動産の上に存する権利、国外における鉱業権又は国外における採石権
forested land located outside Japan;
国外にある山林
shares issued by a Foreign Corporation or an investor's interest in a Foreign Corporation, on the transfer of which, where shares or contributions equivalent in number or amount to a certain proportion or more of the total number or total amount of issued shares or contributions of that Foreign Corporation are owned, foreign income tax is imposed on the income arising from the transfer in the country or region where the head office or principal office of that Foreign Corporation is located;
外国法人の発行する株式又は外国法人の出資者の持分で、その外国法人の発行済株式又は出資の総数又は総額の一定割合以上に相当する数又は金額の株式又は出資を所有する場合にその外国法人の本店又は主たる事務所の所在する国又は地域においてその譲渡による所得に対して外国所得税が課されるもの
shares of a real estate-related corporation (including contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies in the following item and the following paragraph);
where owning the shares of a corporation pertaining to the ownership or management of a golf course located outside Japan is required so that the owner becomes a person entitled to use the golf course continuously under advantageous terms compared to general users, those shares;
国外にあるゴルフ場の所有又は経営に係る法人の株式を所有することがそのゴルフ場を一般の利用者に比して有利な条件で継続的に利用する権利を有する者となるための要件とされている場合における当該株式
the right concerning the utilization of golf courses or other facilities located outside Japan.
国外にあるゴルフ場その他の施設の利用に関する権利
The real estate-related corporation prescribed in item (v) of the preceding paragraph means a corporation for which the rate of the sum of the values of the following assets accounts for 50 percent or more of the total amount of its gross assets:
前項第五号に規定する不動産関連法人とは、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。
land, etc. located outside Japan (meaning land or a right on land, buildings and their associated facilities, or structures; hereinafter the same applies in this paragraph);
国外にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）
shares of a corporation for which the rate of the sum of the values of land, etc. located outside Japan accounts for 50 percent or more of the total amount of its gross assets;
その有する資産の価額の総額のうちに国外にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式
shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located outside Japan and shares listed in the preceding item, this item, and the following item accounts for 50 percent or more of the total amount of its gross assets);
shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located outside Japan and shares listed in the preceding two items and this item accounts for 50 percent or more of the total amount of its gross assets).
略称規定第二百二十一条第一項・この章の中だけ
法第九十五条第一項（外国税額控除）に規定する外国の法令により課される所得税に相当する税で政令で定めるものは、外国の法令に基づき外国又はその地方公共団体により個人の所得を課税標準として課される税（以下この章において「外国所得税」という。）と…
わかりやすく言うと
外国の法令に基づき、外国又はその地方公共団体が個人の所得を課税標準として課す税のことです。