Where, in any year within seven years on or after the year following the year in which a Nonresident received application of the provisions of Article 165-6, paragraphs (1) to (3) (Foreign Tax Credit for Nonresidents) of the Act with respect to the amount of foreign income tax that became payable, the amount of that foreign income tax is reduced, for the year containing the day on which the reduction takes effect for that Nonresident (hereinafter referred to as the "year of the reduction" in this Article), the amount equivalent to the reduced amount of credit-eligible foreign income tax is to be deducted from the amount of credit-eligible foreign income tax that the Nonresident becomes obliged to pay in the year of the reduction (referred to as "credit-eligible foreign income tax to be paid" in paragraph (3)), and the provisions of Article 165-6, paragraphs (1) to (3) of the Act are to be applied to the amount after that deduction.
非居住者が納付することとなつた外国所得税の額につき法第百六十五条の六第一項から第三項まで（非居住者に係る外国税額の控除）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は、当該非居住者のその減額されることとなつた日の属する年（以下この条において「減額に係る年」という。）については、当該減額に係る年において当該非居住者が納付することとなる控除対象外国所得税の額（第三項において「納付控除対象外国所得税額」という。）から減額控除対象外国所得税額に相当する金額を控除し、その控除後の金額につき法第百六十五条の六第一項から第三項までの規定を適用する。
The reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph means, of the amount by which the amount of foreign income tax was reduced in the year of the reduction of the Nonresident, the amount equivalent to the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
the portion of the amount of that foreign income tax that was treated as the amount of credit-eligible foreign income tax in the year in which the Nonresident received application of the provisions of Article 165-6, paragraphs (1) to (3) of the Act;
当該外国所得税の額のうち非居住者の法第百六十五条の六第一項から第三項までの規定の適用を受けた年において控除対象外国所得税の額とされた部分の金額
the portion of the amount that would be treated as the amount of credit-eligible foreign income tax if Article 165-6, paragraph (1) of the Act had been applied, in the year in which that Nonresident received application of the provisions of paragraphs (1) to (3) of that Article, to the amount of that foreign income tax after that reduction.
当該減額がされた後の当該外国所得税の額につき当該非居住者の法第百六十五条の六第一項から第三項までの規定の適用を受けた年において同条第一項の規定を適用したならば控除対象外国所得税の額とされる部分の金額
In the case referred to in paragraph (1), where there is no credit-eligible foreign income tax to be paid for the year of the reduction, or where the credit-eligible foreign income tax to be paid is less than the reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph (hereinafter referred to as the "reduced amount of credit-eligible foreign income tax" in this paragraph), the full amount of that reduced amount of credit-eligible foreign income tax or the amount equivalent to the portion of that reduced amount of credit-eligible foreign income tax exceeding the credit-eligible foreign income tax to be paid, respectively, is to be deducted from the amount exceeding the credit limit prescribed in Article 292-11, paragraph (6) (Maximum Carry-Over Credit, etc.) for each year within three years on or before the year preceding the year of the reduction (excluding the amount deemed not to exist in each year on or before the year preceding the year of the reduction pursuant to paragraph (3) of that Article or Article 292-12, paragraph (3) or (4) (Carry-Over Credit-Eligible Foreign Income Tax, etc.); hereinafter referred to as the "amount exceeding the credit limit" in this paragraph), and the provisions of Article 165-6, paragraph (3) of the Act are to be applied to the amount after that deduction. In this case, where there are amounts exceeding the credit limit for two or more years, that deduction is made first from the amount exceeding the credit limit of the oldest year, and where there is an amount that cannot be fully deducted, that deduction is made from the amounts exceeding the credit limit of successively newer years.
第一項の場合において、減額に係る年の納付控除対象外国所得税額がないとき、又は当該納付控除対象外国所得税額が前項に規定する減額控除対象外国所得税額（以下この項において「減額控除対象外国所得税額」という。）に満たないときは、減額に係る年の前年以前三年内の各年の第二百九十二条の十一第六項（繰越控除限度額等）に規定する控除限度超過額（同条第三項又は第二百九十二条の十二第三項若しくは第四項（繰越控除対象外国所得税等）の規定により減額に係る年の前年以前の各年においてないものとみなされた部分の金額を除く。以下この項において「控除限度超過額」という。）から、それぞれ当該減額控除対象外国所得税額の全額又は当該減額控除対象外国所得税額のうち当該納付控除対象外国所得税額を超える部分の金額に相当する金額を控除し、その控除後の金額につき法第百六十五条の六第三項の規定を適用する。この場合において、二以上の年につき控除限度超過額があるときは、まず最も古い年の控除限度超過額から当該控除を行い、なお控除しきれない金額があるときは順次新しい年の控除限度超過額から当該控除を行う。
Read this with the articles around it
amount of credit-eligible foreign income taxmachine translation
「控除対象外国所得税の額」
In Articles 292-11 and 292-14, the credit-eligible foreign income tax as defined in Article 165-6, paragraph (1) of the Income Tax Act: the foreign income tax a nonresident with a permanent establishment in Japan has to pay on income attributable to that establishment that can be credited against Japanese income tax, leaving out tax on income from transactions not regarded as ordinary and other foreign income tax a Cabinet Order (政令) specifies.
Short name set inArticle 292-11, paragraph (2)· applies only in this article and in Article 292-14
year of the reductionmachine translation
「減額に係る年」
In Article 292-14, the year containing the day on which foreign income tax that a nonresident paid, and for which the nonresident received the foreign tax credit under Article 165-6, paragraphs (1) to (3) of the Income Tax Act, is reduced, where the reduction comes within seven years after the year of the credit.
Short name set inArticle 292-14, paragraph (1)· applies only in this article
credit-eligible foreign income tax to be paidmachine translation
「納付控除対象外国所得税額」
The amount of credit-eligible foreign income tax that a Nonresident is to pay in a year in which a foreign income tax credited under Article 165-6, paragraphs (1) to (3) of the Income Tax Act within the past seven years is reduced, from which the reduced amount is taken off.
Short name set inArticle 292-14, paragraph (1)· applies only in this provision and in Article 292-14, paragraph (3)
amount exceeding the credit limitmachine translation
「控除限度超過額」
In Article 292-14, paragraph (3), the amount, as defined in Article 292-11, paragraph (6), by which the credit-eligible foreign income tax (控除対象外国所得税の額) a nonresident had to pay in each of the three years before the year a foreign income tax was reduced exceeded the total of that year's maximum credit for national tax and for local tax, leaving out any part treated as nonexistent under Article 292-11, paragraph (3) or Article 292-12, paragraph (3) or (4).
Short name set inArticle 292-14, paragraph (3)· applies only in this paragraph
reduced amount of credit-eligible foreign income taxmachine translation
「減額控除対象外国所得税額」
In Article 292-14, paragraph (3), the amount defined in paragraph (2) of that Article: out of a reduction in a nonresident's foreign income tax, the part of that tax treated as credit-eligible in the year of the credit, less the part that would have been credit-eligible had the reduced tax applied then.
Short name set inArticle 292-14, paragraph (3)· applies only in this paragraph