# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十四条 (Article 224)

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- 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: 第二百二十四条 (Article 224)（繰越控除限度額等） — address `art-224`
- 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-224
- 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.

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### 第二百二十四条（繰越控除限度額等） — Maximum Carry-Over Credit, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-224 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224</sup>

  **第一項**  法第九十五条第二項（外国税額控除）に規定するその年に繰り越される部分として政令で定める金額は、その年の前年以前三年内の各年（次項及び次条第一項において「前三年以内の各年」という。）の国税の控除余裕額又は地方税の控除余裕額を、最も古い年のものから順次に、かつ、同一年のものについては国税の控除余裕額及び地方税の控除余裕額の順に、その年の控除限度超過額に充てるものとした場合に当該控除限度超過額に充てられることとなる当該国税の控除余裕額の合計額に相当する金額とする。
  <sup>art-224/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1</sup>
  The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 95, paragraph (2) (Foreign Tax Credit) of the Act is the amount equivalent to the sum of the unused portions within the maximum creditable amount for national tax that would be applied to the amount exceeding the credit limit for that year if the unused portion within the maximum creditable amount for national tax or the unused portion within the maximum creditable amount for local taxes of each of the years within the three years up to and including the year preceding that year (referred to in the following paragraph and paragraph (1) of the following Article as "each year within the previous three years") were applied to the amount exceeding the credit limit for that year in order from the oldest year, and, for the same year, in the order of the unused portion within the maximum creditable amount for national tax and then the unused portion within the maximum creditable amount for local taxes.
  <sup>machine translation, not official</sup>

  **第二項**  前三年以内の各年のうちいずれかの年において納付することとなつた法第九十五条第一項に規定する控除対象外国所得税の額（以下この条及び第二百二十六条において「控除対象外国所得税の額」という。）をその納付することとなつた年の不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額の計算上必要経費に算入し、又は一時所得の金額の計算上支出した金額に算入した場合には、当該年以前の各年の国税の控除余裕額及び地方税の控除余裕額は、前項に規定する国税の控除余裕額及び地方税の控除余裕額に含まれないものとして、同項の規定を適用する。
  <sup>art-224/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-2</sup>
  If the amount of credit-eligible foreign income tax prescribed in Article 95, paragraph (1) of the Act that became payable in any one year of each year within the previous three years (hereinafter in this Article and Article 226 referred to as the "amount of credit-eligible foreign income tax") is included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year in which it became payable, or is included in the amount expended in calculating the amount of occasional income, the provisions of the preceding paragraph apply treating the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes for each year up to and including that year as not being included in the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes prescribed in that paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  法第九十五条第二項の規定の適用を受けることができる年後の各年に係る第一項及び次条第一項の規定の適用については、第一項の規定により当該適用を受けることができる年の控除限度超過額に充てられることとなる国税の控除余裕額及び地方税の控除余裕額並びにこれらの金額の合計額に相当する金額の当該控除限度超過額は、ないものとみなす。
  <sup>art-224/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-3</sup>
  With regard to the application of the provisions of paragraph (1) and paragraph (1) of the following Article for each year after the year in which Article 95, paragraph (2) of the Act can be applied, the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes that are to be applied, under the provisions of paragraph (1), to the amount exceeding the credit limit for the year in which that application can be received, and that amount exceeding the credit limit equivalent to the sum of those amounts, are deemed not to exist.
  <sup>machine translation, not official</sup>

  **第四項**  前三項に規定する国税の控除余裕額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額（法第九十五条第一項に規定する控除限度額をいう。以下この条において同じ。）に満たない場合における当該国税の控除限度額から当該控除対象外国所得税の額を控除した金額に相当する金額をいう。
  <sup>art-224/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-4</sup>
  The unused portion within the maximum creditable amount for national tax prescribed in the preceding three paragraphs means the amount equivalent to the amount obtained by deducting the amount of credit-eligible foreign income tax from the maximum credit for national tax for that year (meaning the maximum credit prescribed in Article 95, paragraph (1) of the Act; the same applies hereinafter in this Article) where the amount of credit-eligible foreign income tax that becomes payable in that year is less than that maximum credit for national tax.
  <sup>machine translation, not official</sup>

  **第五項**  第一項から第三項までに規定する地方税の控除余裕額とは、次の各号に掲げる場合の区分に応じ当該各号に掲げる金額をいう。
  <sup>art-224/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-5</sup>
  The unused portion within the maximum creditable amount for local taxes prescribed in paragraphs (1) through (3) means the amount set out in each of the following items in accordance with the categories of cases set out in those items.
  <sup>machine translation, not official</sup>

    **一**  その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超えない場合　その年の地方税の控除限度額（前条に規定する合計額をいう。以下この条において同じ。）に相当する金額
    <sup>art-224/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-5/item-1</sup>
    if the amount of credit-eligible foreign income tax that becomes payable in that year does not exceed the maximum credit for national tax for that year: the amount equivalent to the maximum credit for local taxes for that year (meaning the sum prescribed in the preceding Article; the same applies hereinafter in this Article);
    <sup>machine translation, not official</sup>

    **二**  その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超え、かつ、その超える部分の金額がその年の地方税の控除限度額に満たない場合　当該地方税の控除限度額から当該超える部分の金額を控除した金額に相当する金額
    <sup>art-224/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-5/item-2</sup>
    if the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the maximum credit for national tax for that year and the amount of the excess is less than the maximum credit for local taxes for that year: the amount equivalent to the amount obtained by deducting the amount of that excess from that maximum credit for local taxes.
    <sup>machine translation, not official</sup>

  **第六項**  第一項及び第三項に規定する控除限度超過額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額と地方税の控除限度額との合計額を超える場合におけるその超える部分の金額に相当する金額をいう。
  <sup>art-224/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-6</sup>
  The amount exceeding the credit limit prescribed in paragraphs (1) and (3) means the amount equivalent to the amount of the excess where the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the sum of the maximum credit for national tax and the maximum credit for local taxes for that year.
  <sup>machine translation, not official</sup>

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## Cites
- art-224/par-1: 法第九十五条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-224/par-1: 次項 → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-2
- art-224/par-1: 次条第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-1
- art-224/par-2: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-224/par-2: この条 → 所得税法施行令 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224
- art-224/par-2: 第二百二十六条 → 所得税法施行令 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-226
- art-224/par-2: 前項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1
- art-224/par-3: 法第九十五条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033)
- art-224/par-3: 第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1
- art-224/par-3: 次条第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-1
- art-224/par-4: 前三項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1
- art-224/par-4: 前三項 → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-2
- art-224/par-4: 前三項 → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-3
- art-224/par-4: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033)
- art-224/par-4: この条 → 所得税法施行令 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224
- art-224/par-5: 第一項から第三項まで → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1
- art-224/par-5: 第一項から第三項まで → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-2
- art-224/par-5: 第一項から第三項まで → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-3
- art-224/par-5/item-1: 前条 → 所得税法施行令 第二百二十三条 (Article 223), art-223 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-223
- art-224/par-5/item-1: この条 → 所得税法施行令 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224
- art-224/par-6: 第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1
- art-224/par-6: 第三項 → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-3

## Cited by

16 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百二十四条第一項（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1
- 所得税法施行令 第二百二十四条第二項（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-2
- 所得税法施行令 第二百二十四条第三項（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-3
- 所得税法施行令 第二百二十四条第四項（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-4
- 所得税法施行令 第二百二十四条第五項（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-5
- 所得税法施行令 第二百二十四条第五項第一号（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-5/item-1
- 所得税法施行令 第二百二十四条第六項（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-6
- 所得税法施行令 第二百二十五条第一項（繰越控除対象外国所得税額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-1
- 所得税法施行令 第二百二十五条第二項（繰越控除対象外国所得税額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-2
- 所得税法施行令 第二百二十五条第三項（繰越控除対象外国所得税額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-3
- 所得税法施行令 第二百二十五条第四項（繰越控除対象外国所得税額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-4
- 所得税法施行令 第二百二十六条第三項（外国所得税が減額された場合の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-226/par-3
- 所得税法施行令 附則第十二条第一項（外国税額控除に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-12/par-1
- 所得税法施行令 附則第七条第一項（繰越控除限度額等及び繰越外国所得税額等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-7/par-1
- 所得税法施行規則 第四十二条第二項第一号（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十二条第二項第三号（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-3 (e-Gov law ID 340M50000040011)

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## 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-20261106T163957-080, 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