Article 42Documents, etc. for Receiving a Foreign Tax Credit by Carryover or Carryback
第四十二条（繰越し又は繰戻しによる外国税額控除を受けるための書類等）
The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (11) (Foreign Tax Credit) of the Act are to be documents equivalent to those listed in the items of paragraph (1) of the preceding Article where there is no creditable amount under paragraph (1) of the same Article and the person seeks the application of the provisions of paragraph (2) of the same Article.
法第九十五条第十一項（外国税額控除）に規定する財務省令で定める書類は、同条第一項の規定による控除を受けるべき金額がない場合において同条第二項の規定の適用を受けようとするときにおける前条第一項各号に掲げる書類に相当する書類とする。
The items that are the basis for calculation of the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes prescribed in Article 95, paragraph (11) of the Act must be indicated by showing the details of the calculations listed in the following items:
法第九十五条第十一項に規定する繰越控除限度額又は繰越控除対象外国所得税額の計算の基礎となるべき事項の記載は、次の各号に掲げる計算に関する明細を示してしなければならない。
the calculation of the unused credit limit for national tax or the unused credit limit for local tax prescribed in Article 224, paragraph (4) or paragraph (5) (Maximum Carry-Over Credit, etc.) of the Order (hereinafter referred to as the "unused credit limit" in this paragraph) or the amount exceeding the credit limit prescribed in paragraph (6) of the same Article (hereinafter referred to as the "amount exceeding the credit limit" in this paragraph) for the year;
the calculation of the unused credit limit or the amount exceeding the credit limit for each of the three years leading up to and including the year prior to the relevant year (where those amounts differ from the amounts indicated, as the unused credit limit or the amount exceeding the credit limit for the relevant year, in the documents under Article 95, paragraph (11) of the Act that are attached to the return, etc. prescribed in paragraph (10) of the same Article for each of those years, the lower of those amounts and the indicated amounts);
the calculation of the amount, out of the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount set forth in the preceding item, that is deemed not to exist pursuant to the provisions of Article 224, paragraph (3), or Article 225, paragraph (3) or paragraph (4) (Amount of Creditable Foreign Income Tax to Be Carried Over, etc.) of the Order, and the amount that remains after deducting the portion deemed not to exist from the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount;
the calculation of the maximum carry-over credit prescribed in Article 95, paragraph (2) of the Act (referred to as the "maximum carry-over credit" in item (i) of the following paragraph) or the carry-over, credit-eligible foreign income taxes prescribed in paragraph (3) of the same Article (referred to as the "carry-over, credit-eligible foreign income taxes" in item (i) of the following paragraph), calculated based on the amount exceeding the credit limit or the unused credit limit for the year and the remaining amount prescribed in the preceding item.
The amounts specified by Ministry of Finance Order as prescribed in Article 95, paragraph (11) of the Act are to be the following amounts:
法第九十五条第十一項に規定する財務省令で定める金額は、次に掲げる金額とする。
the credit limit prescribed in Article 95, paragraph (1) of the Act for each year on or after the earliest of the years relating to the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes (referred to as "each year relating to the maximum carry-over credit, etc." in the following item);
繰越控除限度額又は繰越控除対象外国所得税額に係る年のうち最も古い年以後の各年（次号において「繰越控除限度額等に係る各年」という。）の法第九十五条第一項に規定する控除限度額
the amount of credit-eligible foreign income tax that became payable in each year relating to the maximum carry-over credit, etc. (where the provisions of Article 95, paragraph (9) of the Act applied in each year relating to the maximum carry-over credit, etc., the amount after the deduction prescribed in Article 226, paragraph (1) (Special Provisions on Cases Wherein Foreign Income Tax Was Reduced) of the Order).
繰越控除限度額等に係る各年において納付することとなつた控除対象外国所得税の額（当該繰越控除限度額等に係る各年において法第九十五条第九項の規定の適用があつた場合には、令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）に規定する控除後の金額）
Read this with the articles around it
foreign tax creditmachine translation
「外国税額控除」
Throughout this Ministerial Order (省令), the foreign tax credit provided for in Part II, Chapter III, Section 2 (tax credits) of the Income Tax Act.
Defined inArticle 1, paragraph (3)
amount of credit-eligible foreign income taxmachine translation
「控除対象外国所得税の額」
In Article 41, paragraph (2) and Article 42, paragraph (3), item (ii), the amount of credit-eligible foreign income tax as defined in Article 95, paragraph (1) of the Income Tax Act: the foreign income tax a resident pays that can be credited against Japanese income tax, leaving out tax on income from transactions not regarded as ordinary and other amounts a Cabinet Order (政令) specifies.
Short name set inArticle 41, paragraph (2)· applies only in this provision and in Article 42, paragraph (3), item (ii)
unused credit limitmachine translation
「控除余裕額」
In Article 42, paragraph (2), the national tax unused credit limit or the local tax unused credit limit referred to in Article 224, paragraphs (4) and (5) of the Order for Enforcement of the Income Tax Act; for national tax, the amount by which the year's credit limit (控除限度額) for the foreign tax credit exceeds the credit-eligible foreign income tax payable that year.
Short name set inArticle 42, paragraph (2), item (i)· applies only in this paragraph
amount exceeding the credit limitmachine translation
「控除限度超過額」
In Article 42, paragraph (2), the amount referred to in Article 224, paragraph (6) of the Order for Enforcement of the Income Tax Act by which the credit-eligible foreign income tax payable in a year exceeds the total of that year's credit limits (控除限度額) for national tax and local tax.
Short name set inArticle 42, paragraph (2), item (i)· applies only in this paragraph
carry-over, credit-eligible foreign income taxesmachine translation
「繰越控除対象外国所得税額」
Credit-eligible foreign income tax paid in the previous three years that could not be credited then and is carried forward, as a Cabinet Order (政令) sets, to be credited in a year whose credit limit is not used up.
Short name set inArticle 42, paragraph (2), item (iv)· applies only in this provision and in Article 42, paragraph (3), item (i)
maximum carry-over creditmachine translation
「繰越控除限度額」
The unused part of the foreign tax credit limits of the previous three years, carried forward as a Cabinet Order (政令) sets, up to which foreign tax exceeding this year's limit can still be credited.
Short name set inArticle 42, paragraph (2), item (iv)· applies only in this provision and in Article 42, paragraph (3), item (i)
each year relating to the maximum carry-over credit, etc.machine translation
「繰越控除限度額等に係る各年」
In Article 42, paragraph (3), each year from the earliest of the years whose unused foreign tax credit limit (繰越控除限度額) or uncredited foreign income tax (繰越控除対象外国所得税額) is carried forward into the current year, onward, for which the foreign tax credit limit under Article 95, paragraph (1) of the Income Tax Act is stated.
Short name set inArticle 42, paragraph (3), item (i)· applies only in this provision and in Article 42, paragraph (3), item (ii)