居住者が各年において外国所得税（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。以下この項及び第九項において同じ。）を納付することとなる場合には、第八十九条から第九十三条まで（税率等）の規定により計算したその年分の所得税の額のうち、その年において生じた国外所得金額（国外源泉所得に係る所得のみについて所得税を課するものとした場合に課税標準となるべき金額に相当するものとして政令で定める金額をいう。）に対応するものとして政令で定めるところにより計算した金額（以下この条において「控除限度額」という。）を限度として、その外国所得税の額（居住者の通常行われる取引と認められないものとして政令で定める取引に基因して生じた所得に対して課される外国所得税の額、居住者の所得税に関する法令の規定により所得税が課されないこととなる金額を課税標準として外国所得税に関する法令により課されるものとして政令で定める外国所得税の額その他政令で定める外国所得税の額を除く。以下この条において「控除対象外国所得税の額」という。）をその年分の所得税の額から控除する。
If a Resident has to pay foreign income taxes in any year (meaning taxes imposed pursuant to foreign laws or orders which are equivalent to income taxes and provided for by Cabinet Order; hereinafter the same applies in this paragraph and paragraph (9)), the amount of those foreign income taxes (other than any foreign income taxes imposed on income arising from a transaction provided for by Cabinet Order as one that cannot be regarded as an ordinary transaction undertaken by a Resident; other than any foreign income taxes prescribed by Cabinet Order as being imposed pursuant to foreign income tax laws or orders using as the tax base an amount on which income taxes are not to be imposed under the provisions of laws and orders concerning a Resident's income taxes; and any other foreign income taxes as prescribed by Cabinet Order; hereinafter referred to as the "amount of credit-eligible foreign income tax" in this Article) is allowed as a credit against the amount of income tax for the year, up to what is calculated pursuant to Cabinet Order as the part of the amount of income tax for the year as calculated pursuant to the provisions of Article 89 through Article 93 (Tax Rates and Related Matters) which corresponds to the amount of foreign income arising in that year (meaning the amount prescribed by Cabinet Order as equivalent to the amount that would be the tax base if income tax were imposed only on income related to foreign source income) (hereinafter the amount so calculated is referred to as the "maximum credit" in this Article).
居住者が各年において納付することとなる控除対象外国所得税の額がその年の控除限度額と地方税控除限度額として政令で定める金額との合計額を超える場合において、その年の前年以前三年内の各年（以下この条において「前三年以内の各年」という。）の控除限度額のうちその年に繰り越される部分として政令で定める金額（以下この条において「繰越控除限度額」という。）があるときは、政令で定めるところにより、その繰越控除限度額を限度として、その超える部分の金額をその年分の所得税の額から控除する。
If the credit-eligible foreign income taxes which a Resident has to pay in any year exceed the sum total of the maximum credit for the year and the amount specified by Cabinet Order as the maximum credit for local taxes, and part of the maximum credit in any of the three years prior to the relevant year (hereinafter referred to as "any of the last three years" in this Article) is an amount prescribed by Cabinet Order as being carried over to the relevant year (hereinafter referred to as the "maximum carry-over credit" in this Article), the amount by which the former exceeds the latter is credited against income taxes for the year pursuant to Cabinet Order, up to maximum carry-over credit.
居住者が各年において納付することとなる控除対象外国所得税の額がその年の控除限度額に満たない場合において、その前三年以内の各年において納付することとなつた控除対象外国所得税の額のうちその年に繰り越される部分として政令で定める金額（以下この条において「繰越控除対象外国所得税額」という。）があるときは、政令で定めるところにより、当該控除限度額からその年において納付することとなる控除対象外国所得税の額を控除した残額を限度として、その繰越控除対象外国所得税額をその年分の所得税の額から控除する。
If the credit-eligible foreign income taxes which a Resident has to pay in any year are less than the maximum credit for the year, and part of the credit-eligible foreign income taxes that the Resident has had to pay in any of the last three years constitute an amount prescribed by Cabinet Order as being carried over to the relevant year (hereinafter referred to as "carry-over, credit-eligible foreign income taxes" in this Article), the carry-over, credit-eligible foreign income taxes are credited against income taxes for the year pursuant to Cabinet Order, up to the amount remaining when the credit-eligible foreign income taxes that the Resident is to pay that year are deducted from the maximum credit.
第一項に規定する国外源泉所得とは、次に掲げるものをいう。
The foreign source income prescribed in paragraph (1) means the following:
居住者が国外事業所等（国外にある恒久的施設に相当するものその他の政令で定めるものをいう。以下この条において同じ。）を通じて事業を行う場合において、当該国外事業所等が当該居住者から独立して事業を行う事業者であるとしたならば、当該国外事業所等が果たす機能、当該国外事業所等において使用する資産、当該国外事業所等と当該居住者の事業場等（当該居住者の事業に係る事業場その他これに準ずるものとして政令で定めるものであつて当該国外事業所等以外のものをいう。以下この条において同じ。）との間の内部取引その他の状況を勘案して、当該国外事業所等に帰せられるべき所得（当該国外事業所等の譲渡により生ずる所得を含み、第十五号に該当するものを除く。）
if a Resident conducts business through a foreign office or similar establishment (meaning an establishment equivalent to a permanent establishment located outside Japan or any other establishment prescribed by Cabinet Order; the same applies hereinafter in this Article), the income that should be attributed to the foreign office or similar establishment if it were a business operator conducting business independently of the Resident, taking into account the functions performed by the foreign office or similar establishment, the assets used at the foreign office or similar establishment, the internal transactions between the foreign office or similar establishment and the Resident's place of business or similar place (meaning a place of business related to the Resident's business or any other place prescribed by Cabinet Order as equivalent thereto, other than the foreign office or similar establishment; the same applies hereinafter in this Article), and other circumstances (including income arising from the transfer of the foreign office or similar establishment, and excluding income falling under item (xv));
国外にある資産の運用又は保有により生ずる所得
income arising from the investment or holding of assets located outside Japan;
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
income prescribed by Cabinet Order as income arising from the transfer of assets located outside Japan;
国外において人的役務の提供を主たる内容とする事業で政令で定めるものを行う者が受ける当該人的役務の提供に係る対価
compensation that a person conducting business prescribed by Cabinet Order whose main content is providing personal services outside Japan receives for providing those personal services;
国外にある不動産、国外にある不動産の上に存する権利若しくは国外における採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、国外における租鉱権の設定又は非居住者若しくは外国法人に対する船舶若しくは航空機の貸付けによる対価
consideration for renting out real property located outside Japan, a right on real property located outside Japan, or a right of quarrying outside Japan (this includes the establishment of a superficies right or a right of quarrying or doing anything else that gives another person the use of real property, a right on real property, or a right of quarrying), for establishing a mining lease outside Japan, or for renting out a vessel or aircraft to a Nonresident or Foreign Corporation;
第二十三条第一項（利子所得）に規定する利子等及びこれに相当するもののうち次に掲げるもの
interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) and anything equivalent thereto, which is as follows:
外国の国債若しくは地方債又は外国法人の発行する債券の利子
interest on foreign government bonds or foreign municipal bonds, or on bonds issued by a Foreign Corporation;
国外にある営業所、事務所その他これらに準ずるもの（以下この項において「営業所」という。）に預け入れられた預金又は貯金（第二条第一項第十号（定義）に規定する政令で定めるものに相当するものを含む。）の利子
interest on deposits or savings (including anything equivalent to what is prescribed by Cabinet Order as referred to in Article 2, paragraph (1), item (x) (Definitions)) deposited with a business office or other office, or with any other facility equivalent thereto (hereinafter referred to as a "business office" in this paragraph), which is located outside Japan;
国外にある営業所に信託された合同運用信託若しくはこれに相当する信託、公社債投資信託又は公募公社債等運用投資信託若しくはこれに相当する信託の収益の分配
a distribution of proceeds from a Jointly Managed Trust or a trust equivalent thereto, a Bond Investment Trust, or a Bond-Based Investment Trust Under Public Offering or a trust equivalent thereto, which has been established as a trust at a business office located outside Japan.
第二十四条第一項（配当所得）に規定する配当等及びこれに相当するもののうち次に掲げるもの
dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) and anything equivalent thereto, which are as follows:
dividends of surplus, dividends of profits, or distributions of surplus prescribed in Article 24, paragraph (1), or anything equivalent to distributions of monies or interest on funds prescribed in that paragraph, which is received from a Foreign Corporation;
国外にある営業所に信託された投資信託（公社債投資信託並びに公募公社債等運用投資信託及びこれに相当する信託を除く。）又は特定受益証券発行信託若しくはこれに相当する信託の収益の分配
a distribution of proceeds from an Investment Trust (other than a Bond Investment Trust, and a Bond-Based Investment Trust Under Public Offering and a trust equivalent thereto) or a Specified Trust That Issues Beneficiary Certificates or a trust equivalent thereto, which has been established as a trust at a business office located outside Japan.
国外において業務を行う者に対する貸付金（これに準ずるものを含む。）で当該業務に係るものの利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）
interest from a loan provided to a person doing business outside Japan (including monies equivalent to such a loan) in connection with that business (including any amount prescribed by Cabinet Order as margin arising from purchase and sale transactions involving bonds with buyback or resale agreements which are prescribed by Cabinet Order);
国外において業務を行う者から受ける次に掲げる使用料又は対価で当該業務に係るもの
any of the following royalties or consideration received from a person doing business outside Japan in connection with that business:
工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又はその譲渡による対価
royalties for an industrial property right or any other right to the use of technology, a production method based on special technology, or any equivalent right or method; or consideration for the transfer thereof;
著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の使用料又はその譲渡による対価
royalties for a copyright (including print rights, neighboring rights, and any equivalent rights), or consideration for the transfer thereof;
機械、装置その他政令で定める用具の使用料
royalties for machinery, equipment, or any other tool prescribed by Cabinet Order.
次に掲げる給与、報酬又は年金
a salary, remuneration, or pension as follows:
俸給、給料、賃金、歳費、賞与又はこれらの性質を有する給与その他人的役務の提供に対する報酬のうち、国外において行う勤務その他の人的役務の提供（内国法人の役員として国外において行う勤務その他の政令で定める人的役務の提供を除く。）に基因するもの
pay, compensation, wages, annual allowances, bonuses, or salary in the nature thereof, or any other remuneration for providing personal services, which arises from work done or other personal services provided outside Japan (other than work done outside Japan by a person acting as the officer of a Domestic Corporation, and any other provision of personal services prescribed by Cabinet Order);
外国の法令に基づく保険又は共済に関する制度で第三十一条第一号及び第二号（退職手当等とみなす一時金）に規定する法律の規定による社会保険又は共済に関する制度に類するものに基づいて支給される年金（これに類する給付を含む。）
a pension (including a benefit similar thereto) paid under a system for insurance or mutual aid based on foreign laws or orders which is similar to a system for social insurance or mutual aid under the provisions of the Acts prescribed in Article 31, items (i) and (ii) (Lump-Sum Payments Deemed to Be Severance Pay and Other Such Compensation);
第三十条第一項（退職所得）に規定する退職手当等のうちその支払を受ける者が非居住者であつた期間に行つた勤務その他の人的役務の提供（内国法人の役員として非居住者であつた期間に行つた勤務その他の政令で定める人的役務の提供を除く。）に基因するもの
severance pay and other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) which arises from work done or other personal services provided by the recipient of the severance pay and other such compensation during a period that the recipient was a Nonresident (other than work done by a person acting as the officer of a Domestic Corporation during the period when the person was a Nonresident, and any other provision of personal services prescribed by Cabinet Order).
国外において行う事業の広告宣伝のための賞金として政令で定めるもの
income prescribed by Cabinet Order as a monetary award for doing advertising for business conducted outside Japan;
国外にある営業所又は国外において契約の締結の代理をする者を通じて締結した保険業法第二条第六項（定義）に規定する外国保険業者の締結する保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金（年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年金に代えて支給される一時金を含む。）
a pension received based on an insurance contract concluded by a foreign insurer prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act or any other contract for a pension prescribed by Cabinet Order, concluded through a business office located outside Japan or through a person acting as an agent for the conclusion of such contracts outside Japan (including a surplus distributed or a rebate refunded based on such a contract for a pension on or after the start date for the payment of the pension, and a lump-sum payment made in lieu of paying a pension based on such a contract);
次に掲げる給付補塡金、利息、利益又は差益
compensation for periodic deposits, finance charges, profits, or margin profits as follows:
compensation for periodic deposits as set forth in Article 174, item (iii) (Tax Base for a Domestic Corporation's Income Taxes), linked to installment savings accepted by a business office located outside Japan;
anything equivalent to compensation for periodic deposits as set forth in Article 174, item (iv), linked to anything equivalent to the installments prescribed in that item accepted by a business office located outside Japan;
anything equivalent to finance charges set forth in Article 174, item (v), linked to anything equivalent to a contract as prescribed in that item which is concluded through a business office located outside Japan;
profits set forth in Article 174, item (vi) linked to a contract as prescribed in that item which is concluded through a business office located outside Japan;
margin profits set forth in Article 174, item (vii) linked to deposits or savings accepted by a business office located outside Japan;
anything equivalent to margin profits set forth in Article 174, item (viii), linked to anything equivalent to a contract as prescribed in that item which is concluded through a business office located outside Japan or through a person acting as an agent for the conclusion of contracts outside Japan.
国外において事業を行う者に対する出資につき、匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づいて受ける利益の分配
a distribution of profits received based on a silent partnership agreement (this includes anything prescribed by Cabinet Order as an agreement equivalent thereto) for capital contributions made to a person doing business outside Japan;
income prescribed by Cabinet Order as income to be derived from operations conducted outside Japan, out of income arising from conducting a business of transportation by vessel or aircraft both in Japan and outside Japan;
第二条第一項第八号の四ただし書に規定する条約（以下この号及び第六項から第八項までにおいて「租税条約」という。）の規定により当該租税条約の我が国以外の締約国又は締約者（第七項及び第八項において「相手国等」という。）において租税を課することができることとされる所得のうち政令で定めるもの
income prescribed by Cabinet Order, out of income on which a contracting state or other contracting party to a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 (referred to as a "tax treaty" in this item and paragraphs (6) through (8)) other than Japan (referred to as the "treaty partner" in paragraphs (7) and (8)) may impose taxes pursuant to the provisions of that tax treaty;
beyond what is set forth in the preceding items, income prescribed by Cabinet Order as income whose source is outside Japan.
前項第一号に規定する内部取引とは、居住者の国外事業所等と事業場等との間で行われた資産の移転、役務の提供その他の事実で、独立の事業者の間で同様の事実があつたとしたならば、これらの事業者の間で、資産の販売、資産の購入、役務の提供その他の取引（資金の借入れに係る債務の保証、保険契約に係る保険責任についての再保険の引受けその他これらに類する取引として政令で定めるものを除く。）が行われたと認められるものをいう。
The internal transactions prescribed in item (i) of the preceding paragraph means a transfer of assets, provision of services, or any other fact that occurred between a Resident's foreign office or similar establishment and place of business or similar place, which, if the same fact had occurred between independent business operators, would be found to constitute a sale of assets, purchase of assets, provision of services, or any other transaction (excluding a guarantee of an obligation related to the borrowing of funds, underwriting of reinsurance for insurance liability under an insurance contract, or any other transaction prescribed by Cabinet Order as similar thereto) between those business operators.
租税条約において国外源泉所得（第一項に規定する国外源泉所得をいう。以下この項において同じ。）につき前二項の規定と異なる定めがある場合には、その租税条約の適用を受ける居住者については、これらの規定にかかわらず、国外源泉所得は、その異なる定めがある限りにおいて、その租税条約に定めるところによる。
If a tax treaty contains provisions on foreign source income (meaning foreign source income prescribed in paragraph (1); the same applies hereinafter in this paragraph) that differ from the provisions of the preceding two paragraphs, then with regard to a Resident who is subject to the application of that tax treaty, notwithstanding those provisions, foreign source income is as prescribed in that tax treaty to the extent of those different provisions.
居住者の第四項第一号に掲げる所得を算定する場合において、当該居住者の国外事業所等が、租税条約（当該居住者の同号に掲げる所得に対して租税を課することができる旨の定めのあるものに限るものとし、同号に規定する内部取引から所得が生ずる旨の定めのあるものを除く。）の相手国等に所在するときは、同号に規定する内部取引には、当該居住者の国外事業所等と事業場等との間の利子（これに準ずるものとして政令で定めるものを含む。）の支払に相当する事実その他政令で定める事実は、含まれないものとする。
In calculating the income of a Resident set forth in paragraph (4), item (i), if the Resident's foreign office or similar establishment is located in the treaty partner of a tax treaty (limited to a tax treaty that provides that taxes may be imposed on the income of the Resident set forth in that item, and excluding one that provides that income arises from the internal transactions prescribed in that item), the internal transactions prescribed in that item are not to include a fact equivalent to the payment of interest (including anything prescribed by Cabinet Order as equivalent thereto) between the Resident's foreign office or similar establishment and place of business or similar place, or any other fact prescribed by Cabinet Order.
居住者の国外事業所等が、租税条約（居住者の国外事業所等が事業場等のために棚卸資産を購入する業務及びそれ以外の業務を行う場合に、その棚卸資産を購入する業務から生ずる所得が、その国外事業所等に帰せられるべき所得に含まれないとする定めのあるものに限る。）の相手国等に所在し、かつ、当該居住者の国外事業所等が事業場等のために棚卸資産を購入する業務及びそれ以外の業務を行う場合には、当該国外事業所等のその棚卸資産を購入する業務から生ずる第四項第一号に掲げる所得は、ないものとする。
If a Resident's foreign office or similar establishment is located in the treaty partner of a tax treaty (limited to a tax treaty that provides that, if a Resident's foreign office or similar establishment conducts operations of purchasing Inventory for the place of business or similar place as well as other operations, the income arising from the operations of purchasing that Inventory is not included in the income that should be attributed to that foreign office or similar establishment) and the Resident's foreign office or similar establishment conducts operations of purchasing Inventory for the place of business or similar place as well as other operations, the income set forth in paragraph (4), item (i) arising from the operations of that foreign office or similar establishment of purchasing that Inventory is deemed not to exist.
居住者が納付することとなつた外国所得税の額につき第一項から第三項までの規定の適用を受けた年の翌年以後七年内の各年において当該外国所得税の額が減額された場合におけるその減額されることとなつた日の属する年のこれらの規定の適用については、政令で定めるところによる。
If the foreign income taxes that a Resident has had to pay are reduced in any of the seven years beginning in the year after one in which the Resident is subject to any of paragraphs (1) through (3) with respect to those foreign income taxes, Cabinet Order provides for the application of those provisions for the year in which the day that the amount is reduced falls.
第一項の規定は、確定申告書、修正申告書又は更正請求書（次項において「申告書等」という。）に第一項の規定による控除を受けるべき金額及びその計算に関する明細を記載した書類、控除対象外国所得税の額を課されたことを証する書類その他財務省令で定める書類（以下この項において「明細書」という。）の添付がある場合に限り、適用する。この場合において、第一項の規定による控除をされるべき金額の計算の基礎となる控除対象外国所得税の額その他の財務省令で定める金額は、税務署長において特別の事情があると認める場合を除くほか、当該明細書に当該金額として記載された金額を限度とする。
The provisions of paragraph (1) apply only if a Tax Return, Amended Return, or request for Reassessment (referred to as a "Tax Return or similar filing" in the following paragraph) is accompanied by a document giving the amount allowed as a credit under the provisions of paragraph (1) and the details of the calculation thereof, a document evidencing that the amount of credit-eligible foreign income tax has been imposed, and the other documents prescribed by Ministry of Finance Order (referred to as the "detailed statement" in this paragraph). In such a case, the amount of credit-eligible foreign income tax and the other amounts prescribed by Ministry of Finance Order that form the basis for calculating the amount allowed as a credit under the provisions of paragraph (1) are limited to the amounts stated as those amounts in the detailed statement, except in the case where the district director finds that there are special circumstances.
第二項及び第三項の規定は、繰越控除限度額又は繰越控除対象外国所得税額に係る年のうち最も古い年以後の各年分の申告書等に当該各年の控除限度額及び当該各年において納付することとなつた控除対象外国所得税の額を記載した書類の添付があり、かつ、これらの規定の適用を受けようとする年分の申告書等にこれらの規定による控除を受けるべき金額及び繰越控除限度額又は繰越控除対象外国所得税額の計算の基礎となるべき事項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、これらの規定による控除をされるべき金額の計算の基礎となる当該各年の控除限度額及び当該各年において納付することとなつた控除対象外国所得税の額その他の財務省令で定める金額は、税務署長において特別の事情があると認める場合を除くほか、当該各年分の申告書等にこの項前段の規定により添付された書類に当該計算の基礎となる金額として記載された金額を限度とする。
The provisions of paragraph (2) and paragraph (3) apply only if the Tax Return or similar filing for each of the years in association with which there is a maximum carry-over credit or carry-over, credit-eligible foreign income taxes, beginning with the earliest year, is accompanied by a document indicating the maximum credit for that year and the amount of credit-eligible foreign income tax that the Resident has had to pay in that year, and if the Tax Return or similar filing for the year in which the Resident seeks to apply those provisions is accompanied by a document giving the amount allowed as a credit under those provisions and information to be used as the basis for calculating the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes, and by the other documents prescribed by Ministry of Finance Order. In such a case, the maximum credit for each of those years, the amount of credit-eligible foreign income tax that the Resident has had to pay in each of those years, and the other amounts prescribed by Ministry of Finance Order that form the basis for calculating the amount allowed as a credit under those provisions are limited to the amounts stated as the amounts forming the basis for that calculation in the documents attached to the Tax Return or similar filing for each of those years pursuant to the provisions of the first sentence of this paragraph, except in the case where the district director finds that there are special circumstances.
第一項から第三項までの規定の適用を受ける居住者は、当該居住者が他の者との間で行つた取引のうち、当該居住者のその年の第一項に規定する国外所得金額の計算上、当該取引から生ずる所得が当該居住者の国外事業所等に帰せられるものについては、財務省令で定めるところにより、当該国外事業所等に帰せられる取引に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。
A Resident who is subject to the application of the provisions of paragraphs (1) through (3) must, pursuant to Ministry of Finance Order, prepare a document giving the details of the transactions attributed to the Resident's foreign office or similar establishment and other documents specified by Ministry of Finance Order, with regard to those transactions the Resident has conducted with other persons in which the income arising from the transaction is attributed to the Resident's foreign office or similar establishment in the calculation of the Resident's amount of foreign income prescribed in paragraph (1) for the year.
第一項から第三項までの規定の適用を受ける居住者は、当該居住者の事業場等と国外事業所等との間の資産の移転、役務の提供その他の事実が第四項第一号に規定する内部取引に該当するときは、財務省令で定めるところにより、当該事実に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。
A Resident who is subject to the application of the provisions of paragraphs (1) through (3) must, if a transfer of assets, provision of services, or any other fact between the Resident's place of business or similar place and foreign office or similar establishment falls under the internal transactions prescribed in paragraph (4), item (i), prepare, pursuant to Ministry of Finance Order, a document giving the details of that fact and other documents specified by Ministry of Finance Order.
第九十二条第二項前段（配当控除）の規定は、第一項から第三項までの規定による控除をすべき金額について準用する。
The first sentence of Article 92, paragraph (2) (Dividend Tax Credits) applies mutatis mutandis to an amount allowed as a credit under paragraphs (1) through (3).
第九項から前項までに定めるもののほか、第一項から第八項までの規定の適用に関し必要な事項は、政令で定める。
Beyond what is provided for in paragraph (9) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (8) are specified by Cabinet Order.
第一項から第三項までの規定による控除は、外国税額控除という。
A credit under paragraphs (1) through (3) is referred to as a foreign tax credit.