第百六十五条の四（所得税額から控除する外国税額の必要経費不算入）
Article 165-4Exclusion of Foreign Taxes Credited against Income Taxes from Necessary Expenses
非居住者が第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する控除対象外国所得税の額につき同条又は第百六十六条（申告、納付及び還付）において準用する第百三十八条第一項（源泉徴収税額等の還付）の規定の適用を受ける場合には、当該控除対象外国所得税の額は、その者の恒久的施設帰属所得につき第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により準じて計算する不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額又は一時所得の金額の計算上、必要経費又は支出した金額に算入しない。
If, with regard to the amount of credit-eligible foreign income tax prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents), a Nonresident is subject to the provisions of that Article or of Article 138, paragraph (1) (Refunding Tax Withheld) as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds), that amount of credit-eligible foreign income tax is not included in necessary expenses or the amount spent in calculating the Nonresident's real property income, business income, timber income, or miscellaneous income, or occasional income, calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) with regard to the Nonresident's income attributable to a permanent establishment.