Article 93-2Reduced Foreign Income Taxes Not Included in Gross Revenue
第九十三条の二（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 44-3 (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 is reduced that is to be applied, in the year that includes the date on which it is reduced, to the deduction from the credit-eligible foreign income tax to be paid prescribed in Article 226, paragraph (1) (Special Provisions Where Foreign Income Tax Is Reduced) under the provisions of that paragraph, or to the deduction from the amount exceeding the credit limit prescribed in paragraph (3) of that Article under the provisions of that paragraph.
法第四十四条の三（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二百二十六条第一項（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 resident is to pay in a year in which a foreign income tax credited under Article 95, 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 226, paragraph (1)· applies only in this provision and in Article 226, paragraph (3)
amount exceeding the credit limitmachine translation
「控除限度超過額」
In Article 226, paragraph (3), the amount, as defined in Article 224, paragraph (6), by which the credit-eligible foreign income tax (控除対象外国所得税の額) a resident 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 224, paragraph (3) or Article 225, paragraph (3) or (4).
Short name set inArticle 226, paragraph (3)· applies only in this paragraph