Article 221-6Calculation of the Amount of Income Pertaining to Other Foreign Source Income
第二百二十一条の六（その他の国外源泉所得に係る所得の金額の計算）
The amount of income pertaining to the foreign source income listed in Article 221-2, item (ii) (Amount of Foreign-Source Income) is to be the amount equivalent to the sum of the gross income, the amount of retirement income and the amount of timber income for that year that would be the tax base if income tax for each year were imposed only on income pertaining to the foreign source income listed in that item.
第二百二十一条の二第二号（国外所得金額）に掲げる国外源泉所得に係る所得の金額は、同号に掲げる国外源泉所得に係る所得のみについて各年分の所得税を課するものとした場合に課税標準となるべきその年分の総所得金額、退職所得金額及び山林所得金額の合計額に相当する金額とする。
Where, among the amounts included in necessary expenses in calculating a Resident's amount of real property income, amount of business income or amount of miscellaneous income for that year (excluding, from the amount of business income and the amount of miscellaneous income, those pertaining to the felling of trees in forested land or the transfer of forested land) there is an amount of selling expenses, general administrative expenses or other expenses prescribed in Article 37, paragraph (1) (Necessary Expenses) of the Act that arose in connection with both the business generating income listed in Article 221-2, item (ii) and other business (hereinafter in this paragraph and the following paragraph referred to as the "amount of common expenses"), that amount of common expenses is to be allocated as necessary expenses in calculating the amount of income pertaining to the foreign source income listed in that item, on the basis of whichever of revenue pertaining to those businesses, the value of assets, the number of employees or other criteria is found to be reasonable in light of the content of those businesses and the nature of the expenses.
居住者のその年分の不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るものを除く。）の計算上必要経費に算入された金額のうちに法第三十七条第一項（必要経費）に規定する販売費、一般管理費その他の費用で第二百二十一条の二第二号に掲げる所得を生ずべき業務とそれ以外の業務の双方に関連して生じたものの額（以下この項及び次項において「共通費用の額」という。）があるときは、当該共通費用の額は、これらの業務に係る収入金額、資産の価額、使用人の数その他の基準のうちこれらの業務の内容及び費用の性質に照らして合理的と認められる基準により同号に掲げる国外源泉所得に係る所得の金額の計算上の必要経費として配分するものとする。
A Resident who has made the allocation of the amount of common expenses pursuant to the preceding paragraph must prepare documents specified by Ministry of Finance Order, such as a document stating the matters forming the basis of the calculation of that allocation.
A Resident who receives the application of Article 95, paragraphs (1) through (3) (Foreign Tax Credit) of the Act must attach to the Tax Return, Amended Return or written request for Reassessment a document stating the particulars of the calculation of the amount of income pertaining to the foreign source income listed in Article 221-2, item (ii) for that year.
法第九十五条第一項から第三項まで（外国税額控除）の規定の適用を受ける居住者は、確定申告書、修正申告書又は更正請求書にその年分の第二百二十一条の二第二号に掲げる国外源泉所得に係る所得の金額の計算に関する明細を記載した書類を添付しなければならない。
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foreign source incomemachine translation
「国外源泉所得」
In the chapter on the foreign tax credit, foreign source income as defined in Article 95, paragraph (1) of the Income Tax Act: income with its source outside Japan, of the kinds paragraph (4) of that Article lists.
Defined inArticle 221-2, paragraph (1)· applies only in this chapter
amount of common expensesmachine translation
「共通費用の額」
The selling, general and administrative and other expenses counted as necessary expenses that arose in connection both with the business producing the income the paragraph singles out and with other business, which must be shared out between them on a reasonable basis such as revenue, asset values or number of employees.
Short name set inArticle 221-6, paragraph (2)· applies only in this paragraph and in Article 221-6, paragraph (3)