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この条文はまだされていません2026年12月1日から施行予定（30日後）
いまの条文を読む →第二章 所得控除及び税額控除（第四十条の十七から第四十一条まで）
所得税法施行規則の一部を改正する省令（令和八年財務省令第十七号）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。
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令第二百二十二条の二第三項第三号（外国税額控除の対象とならない外国所得税の額）に規定する財務省令で定める関係は、同号の居住者と同号の他の者との間に次に掲げる関係がある場合における当該関係とする。
The relationships specified by Ministry of Finance Order as prescribed in Article 222-2, paragraph (3), item (iii) (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the Order are, in the case where there is any of the following relationships between the Resident referred to in that item and the other person referred to in that item, that relationship:
一方の者が他方の者（法人に限る。次号において同じ。）の株式又は出資を保有する関係
A relationship in which one party holds shares or equity interests in the other party (the other party being limited to a corporation; the same applies in the following item);
一方の者が他方の者の残余財産について分配を請求する権利を保有する関係（前号に掲げる関係に該当するものを除く。）
A relationship in which one party holds a right to request distribution of the residual assets of the other party (excluding a relationship falling under the relationship listed in the preceding item);
一方の者が他方の者の財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係がある場合における当該一方の者と当該他方の者との間の関係（前二号に掲げる関係に該当するものを除く。）
The relationship between one party and the other party in the case where there is a relationship in which that one party has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the property of the other party (excluding a relationship falling under the relationships listed in the preceding two items);
一方の者と他方の者（次に掲げる者のいずれかに該当するものに限る。）との間の関係（前三号に掲げる関係に該当するものを除く。）
The relationship (excluding a relationship falling under the relationships listed in the preceding three items) between one party and the other party (limited to a person falling under any of the following);
当該一方の者が、その株式若しくは出資を保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
A person with whom that one party has a relationship in which it holds the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
イ又はハに掲げる者が、その株式若しくは出資を保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
A person with whom a person listed in (a) or (c) has a relationship in which it holds the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
ロに掲げる者が、その株式若しくは出資を直接若しくは間接に保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
A person with whom a person listed in (b) has a relationship in which it holds, directly or indirectly, the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
一方の者が他方の者と資産の販売等（資産の販売、資産の購入、役務の提供その他の取引をいう。以下この号において同じ。）に係る取引関係（当該一方の者と当該他方の者との間にこれらの者と資産の販売等に係る取引関係を通じて連鎖関係にある一又は二以上の者が介在している場合における当該取引関係を含む。以下この号において同じ。）にある場合（当該他方の者が当該取引関係を通じて行う資産の販売等から生ずる所得のうちに当該一方の者が当該取引関係を通じて行つた資産の販売等から生ずる所得に係る部分がある場合に限る。）における当該一方の者と当該他方の者との間の関係（前各号に掲げる関係に該当するものを除く。）
The relationship (excluding a relationship falling under the relationships listed in the preceding items) between that one party and that other party in the case where one party is in a transactional relationship with the other party pertaining to sale, etc. of assets (meaning sale of assets, purchase of assets, provision of services and other transactions; the same applies hereinafter in this item) (including that transactional relationship in the case where one or more persons linked by a chain relationship through a transactional relationship pertaining to sale, etc. of assets intervene between that one party and that other party; the same applies hereinafter in this item) (limited to the case where, among the income arising from sale, etc. of assets that the other party conducts through that transactional relationship, there is a portion pertaining to income arising from sale, etc. of assets that that one party conducted through that transactional relationship);
連鎖関係者（一方の者との間に第四号中「他方の者」とあるのを「他の者」と、「関係（前三号に掲げる関係に該当するものを除く。）」とあるのを「関係」と読み替えた場合に同号に掲げる関係がある者をいう。）と他方の者との間に前号中「一方の者が他方の者」とあるのを「次号に規定する連鎖関係者が他方の者」と、「当該一方の者」とあるのを「当該連鎖関係者」と読み替えた場合に同号に掲げる関係があるときにおける当該一方の者と当該他方の者との間の関係
The relationship between that one party and that other party in the case where there is, between a chain-related person (meaning a person who has, with one party, a relationship listed in item (iv) where the phrase "the other party" in that item is deemed to be replaced with "another person" and the phrase "relationship (excluding a relationship falling under the relationships listed in the preceding three items)" in that item is deemed to be replaced with "relationship") and the other party, a relationship listed in the preceding item where the phrase "one party is in a transactional relationship with the other party" in the preceding item is deemed to be replaced with "the chain-related person prescribed in the following item is in a transactional relationship with the other party" and the phrase "that one party" in the preceding item is deemed to be replaced with "that chain-related person";
その他前各号に掲げる関係に準ずる関係
Any other relationship similar to the relationships listed in the preceding items.
令第二百二十二条の二第三項第四号に規定する財務省令で定める関係は、同号の居住者と同号の他の者との間に親族関係、当該居住者が当該他の者の発行済株式又は出資の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の関係がある場合に、当該居住者の国外事業所等（法第九十五条第四項第一号（外国税額控除）に規定する国外事業所等をいう。以下この項において同じ。）の所在する国又は地域（以下この項において「国外事業所等所在地国」という。）の外国所得税（法第九十五条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、当該居住者の国外事業所等（当該国外事業所等所在地国に所在するものに限る。以下この項において同じ。）から当該居住者の関連者等（当該他の者（当該国外事業所等所在地国に住所若しくは居所、本店若しくは主たる事務所その他これらに類するもの又は当該国外事業所等所在地国の国籍その他これに類するものを有するものを除く。）及び当該居住者の法第九十五条第四項第一号に規定する事業場等（当該国外事業所等所在地国に所在するものを除く。）をいう。以下この項において同じ。）への支払に係る金額及び当該居住者の国外事業所等が当該居住者の関連者等から取得した資産に係る償却費の額のうち当該国外事業所等所在地国において当該居住者の国外事業所等を通じて行う事業から生ずる所得に対して課される他の外国所得税の課税標準となる所得の金額の計算上必要経費に算入される金額を当該他の外国所得税の課税標準となる所得の金額に相当する金額に加算することその他これらの金額に関する調整を加えて当該国外事業所等所在地国の外国所得税の課税標準となる所得の金額を計算することとされているときにおける当該関係とする。
The relationships specified by Ministry of Finance Order as prescribed in Article 222-2, paragraph (3), item (iv) of the Order are, where there is, between the Resident referred to in that item and the other person referred to in that item, a relationship as relatives, a relationship in which the Resident holds, directly or indirectly, shares or equity interests in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or equity interests of the other person, or any other relationship, those relationships in the case where, under the provisions of laws and regulations on the foreign income tax (meaning the foreign income tax prescribed in Article 95, paragraph (1) of the Act; the same applies hereinafter in this paragraph) of the country or region in which the foreign office or similar establishment of the Resident (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act; the same applies hereinafter in this paragraph) is located (hereinafter referred to as "country or region where the foreign office is located" in this paragraph), the amount of income that is the tax base of the foreign income tax of the country or region where the foreign office is located is to be calculated by adding, to the amount equivalent to the amount of income that is the tax base of another foreign income tax imposed on income arising from business conducted through the foreign office or similar establishment of the Resident in the country or region where the foreign office is located, the amount, out of the amounts pertaining to payments from the foreign office or similar establishment of the Resident (limited to one located in the country or region where the foreign office is located; the same applies hereinafter in this paragraph) to related persons, etc. of the Resident (meaning the other person (excluding one that has a domicile or residence, head office or principal office, or any similar thing in the country or region where the foreign office is located, or nationality or any similar thing of that country or region) and the business establishment, etc. prescribed in Article 95, paragraph (4), item (i) of the Act of the Resident (excluding those located in the country or region where the foreign office is located); the same applies hereinafter in this paragraph) and the amount of depreciation allowance pertaining to assets that the foreign office or similar establishment of the Resident acquired from related persons, etc. of the Resident, that is included in necessary expenses in calculating the amount of income that is the tax base of that other foreign income tax, or by making other adjustments concerning those amounts.
法第九十五条第十項（外国税額控除）に規定する財務省令で定める書類は、次に掲げる書類とする。
The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (10) (Foreign Tax Credit) of the Act are to be the following:
法第九十五条第一項の規定の適用を受けようとする外国の法令により課される税の名称及び金額、その税を納付することとなつた日及びその納付の日又は納付予定日、その税を課する外国又はその地方公共団体の名称並びにその税が同項に規定する外国所得税（次号において「外国所得税」という。）に該当することについての説明を記載した書類
a document that contains the name and the amount of the tax imposed under foreign laws or regulations for which the person seeks application of the provisions of Article 95, paragraph (1) of the Act, the date on which the payment of the tax was determined and the date of the payment or the date of the scheduled payment, the name of the foreign state or the local government thereof that is imposing the tax, and an explanation as to how the tax falls under the category of a foreign income tax as prescribed in the same paragraph (referred to as "foreign income tax" in the following item);
法第九十五条第九項の規定の適用がある場合には、令第二百二十六条第一項（外国所得税が減額された場合の特例）に規定する減額に係る年において減額された外国所得税の額につきその減額された金額及びその減額されることとなつた日並びに当該外国所得税の額が当該減額に係る年の前年以前の各年において法第九十五条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたことについての説明及び令第二百二十六条第一項に規定する減額控除対象外国所得税額の計算に関する明細を記載した書類
where the provisions of Article 95, paragraph (9) of the Act apply, a document that contains the amount of reduced foreign income tax in the year pertaining to the tax reduction prescribed in Article 226, paragraph (1) (Special Provisions on Cases Wherein Foreign Income Tax Was Reduced) of the Order and the date on which the reduction was determined, an explanation as to how the amount of the foreign income tax was used as the basis for calculation of the amount to be credited under Article 95, paragraphs (1) to (3) of the Act in each year preceding or including the year prior to the year pertaining to the tax reduction, and the details concerning the calculation of the amount of reduced creditable foreign income tax as prescribed in Article 226, paragraph (1) of the Order;
第一号に規定する税を課されたことを証するその税に係る申告書の写し又はこれに代わるべきその税に係る書類及びその税が既に納付されている場合にはその納付を証する書類
a copy of the return form for the tax certifying that the tax prescribed in item (i) has been imposed or other alternative documents related to the tax, and when the tax has already been paid, a document certifying the payment thereof.
法第九十五条第十項に規定する財務省令で定める金額は、同条第一項に規定する控除対象外国所得税の額（次条第三項第二号において「控除対象外国所得税の額」という。）とする。ただし、法第九十五条第九項の規定の適用がある場合には、令第二百二十六条第一項に規定する控除後の金額とする。
The amount specified by Ministry of Finance Order as prescribed in Article 95, paragraph (10) of the Act is to be the amount of credit-eligible foreign income tax prescribed in paragraph (1) of the same Article (referred to as the "amount of credit-eligible foreign income tax" in paragraph (3), item (ii) of the following Article); provided, however, that where the provisions of Article 95, paragraph (9) of the Act apply, it is to be the amount after the deduction prescribed in Article 226, paragraph (1) of the Order.