第九十三条（分配時調整外国税相当額控除）
Article 93Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution
居住者が各年において第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託の収益の分配の支払を受ける場合には、当該収益の分配に係る分配時調整外国税（同項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をいう。）の額で同項又は第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該収益の分配に係る所得税の額から控除された金額のうち当該居住者が支払を受ける収益の分配に対応する部分の金額として政令で定める金額に相当する金額（次項において「分配時調整外国税相当額」という。）は、その年分の所得税の額から控除する。
If, in any year, a Resident receives payment of a distribution of proceeds from a collective Investment Trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), an amount equivalent to the amount prescribed by Cabinet Order as the portion corresponding to the distribution of proceeds the Resident receives, out of the amount of foreign tax adjusted at the time of distribution with respect to that distribution of proceeds (meaning a tax equivalent to income tax imposed pursuant to the foreign laws or orders prescribed in that paragraph, which is prescribed by Cabinet Order) that has been deducted from the amount of income tax on that distribution of proceeds pursuant to the provisions of that paragraph or Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) (referred to as the "amount equivalent to the foreign tax adjusted at distribution" in the following paragraph), is allowed as a credit against the amount of income tax for the year.
前項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定による控除の対象となる分配時調整外国税相当額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類その他財務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額は、当該明細を記載した書類に当該分配時調整外国税相当額として記載された金額を限度とする。
The provisions of the preceding paragraph apply only if a Tax Return, Amended Return, or request for Reassessment has attached to it a document giving the amount equivalent to the foreign tax adjusted at distribution that is subject to the credit under that paragraph, the amount to be credited, and the details of the calculation of that amount, and any other documents specified by Ministry of Finance Order. In such a case, the amount to be credited under that paragraph is limited to the amount stated as the amount equivalent to the foreign tax adjusted at distribution in the document giving those details.
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the amount to be credited under paragraph (1).
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
第一項の規定による控除は、分配時調整外国税相当額控除という。
A credit under paragraph (1) is referred to as a credit for the amount equivalent to foreign tax adjusted at the time of distribution.