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The amount specified by Cabinet Order as the maximum credit for local taxes prescribed in Article 95, paragraph (2) (Foreign Tax Credit) of the Act is the sum of the maximum amount under the provisions of Article 7-19, paragraph (3) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act (Cabinet Order No. 245 of 1950) and the maximum amount under the provisions of Article 48-9-2, paragraph (4) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order.
法第九十五条第二項（外国税額控除）に規定する地方税控除限度額として政令で定める金額は、地方税法施行令（昭和二十五年政令第二百四十五号）第七条の十九第三項（道府県民税からの外国所得税額の控除）の規定による限度額と同令第四十八条の九の二第四項（市町村民税からの外国所得税額の控除）の規定による限度額との合計額とする。
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