In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 69, paragraph (1) (Foreign Tax Credit); hereinafter the same applies in this paragraph and paragraph (8)) in each business year, the amount of the foreign country's corporate tax (limited to the amount of the foreign country's corporate tax imposed on the domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income), and excluding the amount of the foreign country's corporate tax specified by Cabinet Order as the portion of the tax for which the burden on the income is high, the amount of the foreign country's corporate tax imposed on income arising from transactions specified by Cabinet Order as not being found to be transactions normally conducted by a foreign corporation, and the amount of any other foreign country's corporate tax specified by Cabinet Order; hereinafter referred to as the "creditable amount of the foreign country's corporate tax" in this Article) is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the amount calculated, as specified by Cabinet Order, as the amount corresponding to the amount of foreign income for the business year (meaning the amount specified by Cabinet Order as the amount pertaining to foreign source income out of the amount of income pertaining to income attributable to a permanent establishment), out of the amount calculated by applying the provisions of Article 143, paragraph (1) or (2) (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) to the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) (hereinafter referred to as "income attributable to a permanent establishment" up to paragraph (3) and in paragraph (1) of the following Article) for the business year (hereinafter referred to as the "limitation on a creditable amount" in this Article).
恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には、当該事業年度の第百四十一条第一号イ（課税標準）に掲げる国内源泉所得（以下第三項まで及び次条第一項において「恒久的施設帰属所得」という。）に係る所得の金額につき第百四十三条第一項又は第二項（外国法人に係る各事業年度の所得に対する法人税の税率）の規定を適用して計算した金額のうち当該事業年度の国外所得金額（恒久的施設帰属所得に係る所得の金額のうち国外源泉所得に係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、その外国法人税の額（第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得につき課される外国法人税の額に限るものとし、その所得に対する負担が高率な部分として政令で定める外国法人税の額、外国法人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法人税の額その他政令で定める外国法人税の額を除く。以下この条において「控除対象外国法人税の額」という。）を当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year exceeds the sum of the limitation on a creditable amount for the business year, the amount specified by Cabinet Order as the limitation on a creditable amount for local corporation tax, and the amount specified by Cabinet Order as the limitation on a creditable amount for local tax, when the limitation on a creditable amount for each business year within preceding three years (meaning each business year that starts within three years prior to the first day of the business year; hereinafter the same applies in this Article) contains the amount specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "limitation on the creditable amount to be carried over" in this paragraph), the amount of the excess is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the limitation on the creditable amount to be carried over, as specified by Cabinet Order.
恒久的施設を有する外国法人が各事業年度において納付することとなる控除対象外国法人税の額が当該事業年度の控除限度額、地方法人税控除限度額として政令で定める金額及び地方税控除限度額として政令で定める金額の合計額を超える場合において、前三年内事業年度（当該事業年度開始の日前三年以内に開始した各事業年度をいう。以下この条において同じ。）の控除限度額のうち当該事業年度に繰り越される部分として政令で定める金額（以下この項において「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当該事業年度の恒久的施設帰属所得に係る所得に対する法人税の額から控除する。
In the case where the creditable amount of the foreign country's corporate tax that a foreign corporation having a permanent establishment is to pay in each business year is less than the limitation on a creditable amount for the business year, when the creditable amount of the foreign country's corporate tax that it was to pay in the business years within preceding three years contains an amount specified by Cabinet Order as the portion to be carried over to the business year (hereinafter referred to as the "creditable amount of the foreign country's corporate tax to be carried over" in this paragraph), the creditable amount of the foreign country's corporate tax to be carried over is credited against the amount of corporation tax on income pertaining to income attributable to a permanent establishment for the business year, to the extent of the amount that remains after deducting the creditable amount of the foreign country's corporate tax to be paid in the business year from that limitation on a creditable amount, as specified by Cabinet Order.
The foreign source income prescribed in paragraph (1) means the income listed in Article 138, paragraph (1), item (i) that falls under any of the following:
第一項に規定する国外源泉所得とは、第百三十八条第一項第一号に掲げる所得のうち次のいずれかに該当するものをいう。
income arising from investing or holding assets located outside Japan;
国外にある資産の運用又は保有により生ずる所得
income prescribed by Cabinet Order as arising from the transfer 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
consideration received by a corporation which conducts a business that has as its main content the provision of personal services outside Japan and which is specified by Cabinet Order, for the provision of the personal services;
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法人が受ける当該人的役務の提供に係る対価
consideration for the lending of real estate located outside Japan, any right on real estate located outside Japan or a right of quarrying outside Japan (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease outside Japan or the lending of a vessel or aircraft to a nonresident as prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act or a foreign corporation;
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所得税法第二条第一項第五号（定義）に規定する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
interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) of the Income Tax Act and anything equivalent thereto that falls under any of the following:
所得税法第二十三条第一項（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 on government bonds or municipal bonds of a foreign state, or on bonds issued by a foreign corporation;
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 deposits or savings (including anything equivalent to those specified by Cabinet Order prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) deposited at a business office, office or any other equivalent establishment located outside Japan (hereinafter referred to as a "business office" in this paragraph);
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貯金（所得税法第二条第一項第十号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
Distribution of proceeds from a jointly managed trust or a trust equivalent thereto, a public and company bond investment trust, or a bond-based investment trust under public offering (meaning a bond-based investment trust under public offering prescribed in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; the same applies in (b) of the following item) or a trust equivalent thereto, which has been entrusted to a business office located outside Japan;
dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income) of the Income Tax Act and anything equivalent thereto, which are listed as follows:
所得税法第二十四条第一項（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
Anything received from a foreign corporation that is equivalent to a dividend of surplus, a dividend of profits or a distribution of surplus prescribed in Article 24, paragraph (1) of the Income Tax Act, or to a distribution of money or interest on funds prescribed in that paragraph;
外国法人から受ける所得税法第二十四条第一項に規定する剰余金の配当、利益の配当若しくは剰余金の分配又は同項に規定する金銭の分配若しくは基金利息に相当するもの
Distribution of proceeds from an investment trust prescribed in Article 2, paragraph (1), item (xii)-2 of the Income Tax Act (excluding a public and company bond investment trust, and a bond-based investment trust under public offering and a trust equivalent thereto) or from a specified trust that issues beneficiary certificates prescribed in Article 2, item (xxix), (c) (Definitions) or a trust equivalent thereto, which has been entrusted to a business office located outside Japan;
国外にある営業所に信託された所得税法第二条第一項第十二号の二に規定する投資信託（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。）又は第二条第二十九号ハ（定義）に規定する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
interest from a loan provided to a person doing business outside Japan (including monies equivalent to such a loan) in connection with that business (this includes 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。）
any of the following royalties or considerations received from a person who performs operations outside Japan, which pertain to the operations:
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
Royalties for an industrial property right or any other right concerning technology, a production method involving special technology or any other equivalent thereto, or consideration for the transfer thereof;
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 a copyright (including right of publication, neighboring right, and any other equivalent thereto), 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 machinery, equipment or any other tool specified by Cabinet Order;
機械、装置その他政令で定める用具の使用料
monetary awards used to advertize a business conducted outside Japan, which are specified 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
a pension that the earner is paid based on an insurance contract concluded by a foreign insurer as prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act or on 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);
compensation for periodic deposits, finance charges, profits, or margin profits as follows:
次に掲げる給付補塡金、利息、利益又は差益
Compensation for periodic deposits listed in Article 174, item (iii) of the Income Tax Act (Tax Base for a domestic corporation's Income Taxes), which pertains to installment deposits that have been accepted by a business office located outside Japan;
所得税法第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補塡金のうち国外にある営業所が受け入れた定期積金に係るもの
Anything equivalent to compensation for periodic deposits listed in Article 174, item (iv) of the Income Tax Act, which pertains to anything equivalent to installments prescribed in that item that have been accepted by a business office located outside Japan;
所得税法第百七十四条第四号に掲げる給付補塡金に相当するもののうち国外にある営業所が受け入れた同号に規定する掛金に相当するものに係るもの
Anything equivalent to interest listed in Article 174, item (v) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in that item that has been concluded via a business office located outside Japan;
所得税法第百七十四条第五号に掲げる利息に相当するもののうち国外にある営業所を通じて締結された同号に規定する契約に相当するものに係るもの
Profits listed in Article 174, item (vi) of the Income Tax Act, which pertain to a contract prescribed in the item that has been concluded via a business office located outside Japan;
所得税法第百七十四条第六号に掲げる利益のうち国外にある営業所を通じて締結された同号に規定する契約に係るもの
Margin profits listed in Article 174, item (vii) of the Income Tax Act, which pertain to deposits or savings that have been accepted by a business office located outside Japan;
所得税法第百七十四条第七号に掲げる差益のうち国外にある営業所が受け入れた預貯金に係るもの
Anything equivalent to margin profits listed in Article 174, item (viii) of the Income Tax Act, which pertains to anything equivalent to a contract prescribed in that item that has been concluded via a business office located outside Japan or a person acting as an agent for the conclusion of contracts outside Japan;
所得税法第百七十四条第八号に掲げる差益に相当するもののうち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された同号に規定する契約に相当するものに係るもの
distribution of profits received under a silent partnership contract (including a contract specified by Cabinet Order as being equivalent thereto) with respect to capital contributions to a person who conducts a business 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
beyond what is set forth in the preceding items, income prescribed by Cabinet Order as arising from sources outside Japan.
In the case where a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19; hereinafter the same applies in this paragraph) contains provisions different from those of the preceding paragraph with regard to foreign source income (meaning foreign source income prescribed in paragraph (1); hereinafter the same applies in this paragraph), with regard to a foreign corporation to which the tax treaty applies, foreign source income is, notwithstanding the provisions of that paragraph, as provided in the tax treaty, to the extent of those different provisions.
租税条約（第二条第十二号の十九ただし書に規定する条約をいう。以下この項において同じ。）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外国法人については、同項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。
The provisions of Article 69, paragraph (9) and paragraph (10) apply mutatis mutandis in the case where a foreign corporation has received, as a result of a qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in paragraph (8)) in which another foreign corporation is the acquired corporation, splitting corporation or corporation making a capital contribution in kind (referred to as an "acquired corporation, etc." in paragraph (8)), the transfer of the whole or a part of the business pertaining to the permanent establishment of the other foreign corporation. In this case, the phrase "paragraph (2) and paragraph (3)" in paragraph (9) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3) (Foreign Tax Credit for Foreign Corporations)", the phrase "limitation on a creditable amount for the business year within preceding three years" with "limitation on a creditable amount prescribed in paragraph (1) of that Article (hereinafter referred to as the 'limitation on a creditable amount' in this paragraph and the following paragraph) for the business year within preceding three years prescribed in paragraph (2) of that Article (hereinafter referred to as the 'business year within preceding three years' in this paragraph and the following paragraph)", and the phrase "creditable amount of the foreign country's corporate tax" with "creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph and the following paragraph)"; and the phrase "the preceding paragraph" in paragraph (10) of that Article is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 144-2, paragraph (6)".
第六十九条第九項及び第十項の規定は、外国法人が他の外国法人を被合併法人、分割法人又は現物出資法人（第八項において「被合併法人等」という。）とする適格合併、適格分割又は適格現物出資（第八項において「適格合併等」という。）により当該他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合について準用する。この場合において、同条第九項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項（外国法人に係る外国税額の控除）」と、「前三年内事業年度の控除限度額」とあるのは「同条第二項に規定する前三年内事業年度（以下この項及び次項において「前三年内事業年度」という。）の同条第一項に規定する控除限度額（以下この項及び次項において「控除限度額」という。）」と、「控除対象外国法人税の額と」とあるのは「同条第一項に規定する控除対象外国法人税の額（以下この項及び次項において「控除対象外国法人税の額」という。）と」と、同条第十項中「前項」とあるのは「第百四十四条の二第六項において準用する前項」と読み替えるものとする。
The provisions of Article 69, paragraph (11) apply mutatis mutandis in the case where a foreign corporation that is a succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in a qualified company split or qualified capital contribution in kind is subject to the provisions of paragraph (9) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the phrase "paragraph (2) and paragraph (3)" in paragraph (11) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3) (Foreign Tax Credit for Foreign Corporations)", the phrase "limitation on a creditable amount and the creditable amount of the foreign country's corporate tax" with "limitation on a creditable amount prescribed in paragraph (1) of that Article (hereinafter referred to as the 'limitation on a creditable amount' in this paragraph) and the creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph)", the phrase "under paragraph (9)" with "under paragraph (9) as applied mutatis mutandis pursuant to paragraph (6) of that Article", the phrase "for each business year within preceding three years" with "for each business year within preceding three years prescribed in paragraph (2) of that Article (hereinafter referred to as a 'business year within preceding three years' in this paragraph)", and the phrase "under that paragraph" with "under paragraph (9) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
第六十九条第十一項の規定は、適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人である外国法人が前項において準用する同条第九項の規定の適用を受ける場合について準用する。この場合において、同条第十一項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項（外国法人に係る外国税額の控除）」と、「控除限度額及び控除対象外国法人税の額」とあるのは「同条第一項に規定する控除限度額（以下この項において「控除限度額」という。）及び同条第一項に規定する控除対象外国法人税の額（以下この項において「控除対象外国法人税の額」という。）」と、「、第九項」とあるのは「、同条第六項において準用する第九項」と、「の前三年内事業年度」とあるのは「の同条第二項に規定する前三年内事業年度（以下この項において「前三年内事業年度」という。）」と、「同項」とあるのは「同条第六項において準用する第九項」と読み替えるものとする。
The application of the provisions of paragraphs (1) through (3) in the case where, in each business year of a foreign corporation that starts within seven years after the first day of the business year in which the provisions of paragraphs (1) through (3) have applied to the amount of the foreign country's corporate tax that the foreign corporation has come to pay (hereinafter referred to as the "applicable business year" in this paragraph), the amount of the foreign country's corporate tax has been reduced (in the case where the foreign corporation has received, as a result of a qualified merger, etc., the transfer of the whole or a part of the business pertaining to the permanent establishment of another foreign corporation that is an acquired corporation, etc., including the case where, in each business year of the foreign corporation that starts within seven years after the first day of the applicable business year of the acquired corporation, etc. pertaining to the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay on income pertaining to the business transferred to the foreign corporation, out of the amount of the foreign country's corporate tax that the acquired corporation, etc. has come to pay, the amount of the foreign country's corporate tax has been reduced) is as specified by Cabinet Order.
外国法人が納付することとなつた外国法人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事業年度（以下この項において「適用事業年度」という。）開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合（当該外国法人が適格合併等により被合併法人等である他の外国法人の恒久的施設に係る事業の全部又は一部の移転を受けた場合にあつては、当該被合併法人等が納付することとなつた外国法人税の額のうち当該外国法人が移転を受けた当該事業に係る所得に基因して納付することとなつた外国法人税の額に係る当該被合併法人等の適用事業年度開始の日後七年以内に開始する当該外国法人の各事業年度において当該外国法人税の額が減額された場合を含む。）における第一項から第三項までの規定の適用については、政令で定めるところによる。
The provisions of paragraphs (1) through (5), the provisions of Article 69, paragraph (9) and paragraph (10) as applied mutatis mutandis pursuant to paragraph (6), the provisions of paragraph (11) of that Article as applied mutatis mutandis pursuant to paragraph (7), and the provisions of the preceding paragraph do not apply to the creditable amount of the foreign country's corporate tax that an association or foundation without juridical personality which is a foreign corporation pays on income arising from a business other than its profit-making business or assets belonging thereto.
The provisions of Article 69, paragraph (25), paragraph (26) and paragraph (28) apply mutatis mutandis in the case where a credit under the provisions of paragraphs (1) through (3) is made with regard to the creditable amount of the foreign country's corporate tax that a foreign corporation is to pay. In this case, the phrase "The provisions of paragraph (1)" in paragraph (25) of that Article is deemed to be replaced with "The provisions of Article 144-2, paragraph (1) (Foreign Tax Credit for Foreign Corporations)", the phrase "under the provisions of paragraph (1)" with "under the provisions of paragraph (1) of that Article", and the phrase "calculation of the creditable amount of the foreign country's corporate tax" with "calculation of the creditable amount of the foreign country's corporate tax prescribed in that paragraph (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax' in this paragraph and the following paragraph)"; the phrase "paragraph (2) and paragraph (3)" in paragraph (26) of that Article is deemed to be replaced with "Article 144-2, paragraph (2) and paragraph (3)", the phrase "pertaining to the limitation on the creditable amount to be carried over or the creditable amount of the foreign country's corporate tax to be carried over" with "pertaining to the limitation on the creditable amount to be carried over prescribed in paragraph (2) of that Article (hereinafter referred to as the 'limitation on the creditable amount to be carried over' in this paragraph) or the creditable amount of the foreign country's corporate tax to be carried over prescribed in paragraph (3) of that Article (hereinafter referred to as the 'creditable amount of the foreign country's corporate tax to be carried over' in this paragraph)", and the phrase "stating the limitation on a creditable amount for each of the business years" with "stating the limitation on a creditable amount for each of the business years (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph)"; and the phrase "under the provisions of paragraphs (1) through (3) or paragraph (18)" in paragraph (28) of that Article is deemed to be replaced with "under the provisions of Article 144-2, paragraphs (1) through (3)", and the phrase "apply the provisions of paragraphs (1) through (3) or paragraph (18)" with "apply the provisions of paragraphs (1) through (3) of that Article".
第六十九条第二十五項、第二十六項及び第二十八項の規定は、外国法人が納付することとなる控除対象外国法人税の額につき、第一項から第三項までの規定による控除をする場合について準用する。この場合において、同条第二十五項中「第一項の規定は」とあるのは「第百四十四条の二第一項（外国法人に係る外国税額の控除）の規定は」と、「第一項の規定に」とあるのは「同条第一項の規定に」と、「控除対象外国法人税の額の」とあるのは「同項に規定する控除対象外国法人税の額（以下この項及び次項において「控除対象外国法人税の額」という。）の」と、同条第二十六項中「第二項及び第三項」とあるのは「第百四十四条の二第二項及び第三項」と、「、繰越控除限度額又は繰越控除対象外国法人税額」とあるのは「、同条第二項に規定する繰越控除限度額（以下この項において「繰越控除限度額」という。）又は同条第三項に規定する繰越控除対象外国法人税額（以下この項において「繰越控除対象外国法人税額」という。）」と、「に当該各事業年度の控除限度額」とあるのは「に当該各事業年度の控除限度額（同条第一項に規定する控除限度額をいう。以下この項において同じ。）」と、同条第二十八項中「、第一項」とあるのは「、第百四十四条の二第一項」と、「まで又は第十八項」とあるのは「まで」と、「つき第一項」とあるのは「つき同条第一項」と読み替えるものとする。
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (6) are specified by Cabinet Order.
前三項に定めるもののほか、第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。