# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の十 (Article 292-10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-10. 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: 第二百九十二条の十 (Article 292-10)（地方税控除限度額） — address `art-292-10` - 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-292-10 - 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. --- ### 第二百九十二条の十（地方税控除限度額） — Maximum Credit for Local Taxes caption: machine translation, not official art-292-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-10 **第一項** 法第百六十五条の六第二項（非居住者に係る外国税額の控除）に規定する地方税控除限度額として政令で定める金額は、地方税法施行令第七条の十九第三項（道府県民税からの外国所得税額の控除）の規定による限度額と同令第四十八条の九の二第四項（市町村民税からの外国所得税額の控除）の規定による限度額との合計額とする。 art-292-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-10/par-1 The amount specified by Cabinet Order as the maximum credit for local taxes prescribed in Article 165-6, paragraph (2) (Foreign Tax Credit for Nonresidents) of the Act is to be the sum of the maximum amount under Article 7-19, paragraph (3) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act and the maximum amount under Article 48-9-2, paragraph (4) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order. machine translation, not official --- ## Cites - art-292-10/par-1: 法第百六十五条の六第二項 → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百九十二条の十一第五項第一号（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-11/par-5/item-1 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-077, 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