Article 292-2Reduced Foreign Income Taxes Not Included in Gross Revenue
第二百九十二条の二（減額された外国所得税額のうち総収入金額に算入しないもの）
The amount specified by Cabinet Order prescribed in Article 165-2 (Exclusion of Reduced Foreign Income Taxes from Gross Revenue) of the Act is the amount equivalent to the portion of the amount by which the amount of foreign income tax prescribed in that Article was reduced that is to be applied, in the year that includes the day on which it came to be reduced, to the deduction under Article 292-14, paragraph (1) (Special Provisions if Foreign Income Tax Is Reduced) from the credit-eligible foreign income tax to be paid prescribed in that paragraph, or to the deduction under paragraph (3) of that Article from the amount exceeding the credit limit prescribed in that paragraph.
法第百六十五条の二（減額された外国所得税額の総収入金額不算入等）に規定する政令で定める金額は、同条に規定する外国所得税の額が減額された金額のうちその減額されることとなつた日の属する年において第二百九十二条の十四第一項（外国所得税が減額された場合の特例）の規定による同項に規定する納付控除対象外国所得税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額とする。
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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