# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十条の二 (Article 220-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二百二十条の二 (Article 220-2)（分配時調整外国税相当額） — address `art-220-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二百二十条の二（分配時調整外国税相当額） — Amount Equivalent to the Foreign Tax Adjusted at Distribution caption: machine translation, not official art-220-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2 **第一項** 法第九十三条第一項（分配時調整外国税相当額控除）に規定する政令で定める金額は、居住者が支払を受ける集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この条において同じ。）の収益の分配に係る次に掲げる金額の合計額とする。 art-220-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1 The amount specified by Cabinet Order prescribed in Article 93, paragraph (1) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act is to be the sum of the following amounts pertaining to distributions of proceeds of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this Article) for which a Resident receives payment: machine translation, not official **一** 法第百七十六条第三項の規定により当該収益の分配に係る所得税の額から控除すべき外国所得税（第三百条第一項（信託財産に係る利子等の課税の特例）に規定する外国所得税をいう。次号において同じ。）の額に、当該収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額） art-220-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1/item-1 the amount calculated by multiplying the amount of foreign income tax (meaning foreign income tax prescribed in Article 300, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property); the same applies in the following item) that is to be deducted from the amount of income tax pertaining to the distribution of proceeds pursuant to Article 176, paragraph (3) of the Act, by the ratio of the amount of the distribution of proceeds for which the Resident receives payment to the total amount of that distribution of proceeds (limited to the portion on which income tax is to be collected pursuant to Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act); the same applies hereinafter in this item) (or, if that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to the distribution of proceeds, calculated without the deduction under Article 176, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in Article 300, paragraph (9), for the group investment trust pertaining to the distribution of proceeds, calculated as of the last day of the calculation period of the distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio); machine translation, not official **二** 法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により当該収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この号において同じ。）の額の総額のうちに当該居住者が支払を受ける収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百八十条の二第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百六条の二第七項（信託財産に係る利子等の課税の特例）に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額） art-220-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1/item-2 the amount calculated by multiplying the amount of foreign income tax that is to be deducted from the amount of income tax pertaining to the distribution of proceeds pursuant to Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, by the ratio of the amount of the distribution of proceeds for which the Resident receives payment to the total amount of that distribution of proceeds (limited to the portion on which income tax is to be collected pursuant to Article 181 or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act); the same applies hereinafter in this item) (or, if that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to the distribution of proceeds, calculated without the deduction under Article 180-2, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in Article 306-2, paragraph (7) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), for the group investment trust pertaining to the distribution of proceeds, calculated as of the last day of the calculation period of the distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio). machine translation, not official --- ## Cites - art-220-2/par-1: 法第九十三条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act/art-93/par-1 (e-Gov law ID 340AC0000000033) - art-220-2/par-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-220-2/par-1: この条 → 所得税法施行令 第二百二十条の二 (Article 220-2), art-220-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2 - art-220-2/par-1/item-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-1: 第三百条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-1 - art-220-2/par-1/item-1: 次号 → 所得税法施行令 第二百二十条の二第一項第二号 (Article 220-2, paragraph (1), item (ii)), art-220-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1/item-2 - art-220-2/par-1/item-1: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-1: この号 → 所得税法施行令 第二百二十条の二第一項第一号 (Article 220-2, paragraph (1), item (i)), art-220-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1/item-1 - art-220-2/par-1/item-1: 第三百条第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-9 - art-220-2/par-1/item-2: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-2: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-2: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-2: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - art-220-2/par-1/item-2: この号 → 所得税法施行令 第二百二十条の二第一項第二号 (Article 220-2, paragraph (1), item (ii)), art-220-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1/item-2 - art-220-2/par-1/item-2: 第三百六条の二第七項 → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-306-2/par-7 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百二十条の二第一項（分配時調整外国税相当額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1 - 所得税法施行令 第二百二十条の二第一項第一号（分配時調整外国税相当額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1/item-1 - 所得税法施行令 第二百二十条の二第一項第二号（分配時調整外国税相当額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220-2/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-061, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-061, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06