The provisions of Article 41 (Documents, etc. for Receiving Foreign Tax Credit) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (10) (Foreign Tax Credit) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) (Foreign Tax Credit for Nonresidents) of the Act, and the provisions of Article 42 (Documents, etc. for Receiving Foreign Tax Credit through Carryover or Carryback) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (11) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) of the Act, respectively.
第四十一条（外国税額控除を受けるための書類等）の規定は法第百六十五条の六第七項（非居住者に係る外国税額の控除）において法第九十五条第十項（外国税額控除）の規定を準用する場合について、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）の規定は法第百六十五条の六第七項において法第九十五条第十一項の規定を準用する場合について、それぞれ準用する。
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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)