# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の十四 (Article 292-14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14. 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: 第二百九十二条の十四 (Article 292-14)（外国所得税が減額された場合の特例） — address `art-292-14` - 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-292-14 - 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. --- ### 第二百九十二条の十四（外国所得税が減額された場合の特例） — Special Provisions Where Foreign Income Tax Is Reduced caption: machine translation, not official art-292-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14 **第一項** 非居住者が納付することとなつた外国所得税の額につき法第百六十五条の六第一項から第三項まで（非居住者に係る外国税額の控除）の規定の適用を受けた年の翌年以後七年内の各年において当該外国所得税の額が減額された場合には、当該非居住者のその減額されることとなつた日の属する年（以下この条において「減額に係る年」という。）については、当該減額に係る年において当該非居住者が納付することとなる控除対象外国所得税の額（第三項において「納付控除対象外国所得税額」という。）から減額控除対象外国所得税額に相当する金額を控除し、その控除後の金額につき法第百六十五条の六第一項から第三項までの規定を適用する。 art-292-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-1 Where, in any year within seven years on or after the year following the year in which a Nonresident received application of the provisions of Article 165-6, paragraphs (1) to (3) (Foreign Tax Credit for Nonresidents) of the Act with respect to the amount of foreign income tax that became payable, the amount of that foreign income tax is reduced, for the year containing the day on which the reduction takes effect for that Nonresident (hereinafter referred to as the "year of the reduction" in this Article), the amount equivalent to the reduced amount of credit-eligible foreign income tax is to be deducted from the amount of credit-eligible foreign income tax that the Nonresident becomes obliged to pay in the year of the reduction (referred to as "credit-eligible foreign income tax to be paid" in paragraph (3)), and the provisions of Article 165-6, paragraphs (1) to (3) of the Act are to be applied to the amount after that deduction. machine translation, not official **第二項** 前項に規定する減額控除対象外国所得税額とは、非居住者の減額に係る年において外国所得税の額の減額がされた金額のうち、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額をいう。 art-292-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-2 The reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph means, of the amount by which the amount of foreign income tax was reduced in the year of the reduction of the Nonresident, the amount equivalent to the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i). machine translation, not official **一** 当該外国所得税の額のうち非居住者の法第百六十五条の六第一項から第三項までの規定の適用を受けた年において控除対象外国所得税の額とされた部分の金額 art-292-14/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-2/item-1 the portion of the amount of that foreign income tax that was treated as the amount of credit-eligible foreign income tax in the year in which the Nonresident received application of the provisions of Article 165-6, paragraphs (1) to (3) of the Act; machine translation, not official **二** 当該減額がされた後の当該外国所得税の額につき当該非居住者の法第百六十五条の六第一項から第三項までの規定の適用を受けた年において同条第一項の規定を適用したならば控除対象外国所得税の額とされる部分の金額 art-292-14/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-2/item-2 the portion of the amount that would be treated as the amount of credit-eligible foreign income tax if Article 165-6, paragraph (1) of the Act had been applied, in the year in which that Nonresident received application of the provisions of paragraphs (1) to (3) of that Article, to the amount of that foreign income tax after that reduction. machine translation, not official **第三項** 第一項の場合において、減額に係る年の納付控除対象外国所得税額がないとき、又は当該納付控除対象外国所得税額が前項に規定する減額控除対象外国所得税額（以下この項において「減額控除対象外国所得税額」という。）に満たないときは、減額に係る年の前年以前三年内の各年の第二百九十二条の十一第六項（繰越控除限度額等）に規定する控除限度超過額（同条第三項又は第二百九十二条の十二第三項若しくは第四項（繰越控除対象外国所得税等）の規定により減額に係る年の前年以前の各年においてないものとみなされた部分の金額を除く。以下この項において「控除限度超過額」という。）から、それぞれ当該減額控除対象外国所得税額の全額又は当該減額控除対象外国所得税額のうち当該納付控除対象外国所得税額を超える部分の金額に相当する金額を控除し、その控除後の金額につき法第百六十五条の六第三項の規定を適用する。この場合において、二以上の年につき控除限度超過額があるときは、まず最も古い年の控除限度超過額から当該控除を行い、なお控除しきれない金額があるときは順次新しい年の控除限度超過額から当該控除を行う。 art-292-14/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-3 In the case referred to in paragraph (1), where there is no credit-eligible foreign income tax to be paid for the year of the reduction, or where the credit-eligible foreign income tax to be paid is less than the reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph (hereinafter referred to as the "reduced amount of credit-eligible foreign income tax" in this paragraph), the full amount of that reduced amount of credit-eligible foreign income tax or the amount equivalent to the portion of that reduced amount of credit-eligible foreign income tax exceeding the credit-eligible foreign income tax to be paid, respectively, is to be deducted from the amount exceeding the credit limit prescribed in Article 292-11, paragraph (6) (Maximum Carry-Over Credit, etc.) for each year within three years on or before the year preceding the year of the reduction (excluding the amount deemed not to exist in each year on or before the year preceding the year of the reduction pursuant to paragraph (3) of that Article or Article 292-12, paragraph (3) or (4) (Carry-Over Credit-Eligible Foreign Income Tax, etc.); hereinafter referred to as the "amount exceeding the credit limit" in this paragraph), and the provisions of Article 165-6, paragraph (3) of the Act are to be applied to the amount after that deduction. In this case, where there are amounts exceeding the credit limit for two or more years, that deduction is made first from the amount exceeding the credit limit of the oldest year, and where there is an amount that cannot be fully deducted, that deduction is made from the amounts exceeding the credit limit of successively newer years. machine translation, not official --- ## Cites - art-292-14/par-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033) - art-292-14/par-1: 法第百六十五条の六第一項から第三項まで → 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) - art-292-14/par-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033) - art-292-14/par-1: この条 → 所得税法施行令 第二百九十二条の十四 (Article 292-14), art-292-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14 - art-292-14/par-1: 第三項 → 所得税法施行令 第二百九十二条の十四第三項 (Article 292-14, paragraph (3)), art-292-14/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-3 - art-292-14/par-2: 前項 → 所得税法施行令 第二百九十二条の十四第一項 (Article 292-14, paragraph (1)), art-292-14/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-1 - art-292-14/par-2: 第一号 → 所得税法施行令 第二百九十二条の十四第二項第一号 (Article 292-14, paragraph (2), item (i)), art-292-14/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-2/item-1 - art-292-14/par-2: 第二号 → 所得税法施行令 第二百九十二条の十四第二項第二号 (Article 292-14, paragraph (2), item (ii)), art-292-14/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-2/item-2 - art-292-14/par-2/item-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033) - art-292-14/par-2/item-1: 法第百六十五条の六第一項から第三項まで → 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) - art-292-14/par-2/item-1: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033) - art-292-14/par-2/item-2: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033) - art-292-14/par-2/item-2: 法第百六十五条の六第一項から第三項まで → 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) - art-292-14/par-2/item-2: 法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033) - art-292-14/par-3: 第一項 → 所得税法施行令 第二百九十二条の十四第一項 (Article 292-14, paragraph (1)), art-292-14/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-1 - art-292-14/par-3: 前項 → 所得税法施行令 第二百九十二条の十四第二項 (Article 292-14, paragraph (2)), art-292-14/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-2 - art-292-14/par-3: この項 → 所得税法施行令 第二百九十二条の十四第三項 (Article 292-14, paragraph (3)), art-292-14/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-14/par-3 - art-292-14/par-3: 第二百九十二条の十一第六項 → 所得税法施行令 第二百九十二条の十一第六項 (Article 292-11, paragraph (6)), art-292-11/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-11/par-6 - art-292-14/par-3: 同条第三項 → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-11/par-3 - art-292-14/par-3: 第二百九十二条の十二第三項 → 所得税法施行令 第二百九十二条の十二第三項 (Article 292-12, paragraph (3)), art-292-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-12/par-3 - art-292-14/par-3: 第四項 → 所得税法施行令 第二百九十二条の十二第四項 (Article 292-12, paragraph (4)), art-292-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-12/par-4 - art-292-14/par-3: 法第百六十五条の六第三項 → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 (e-Gov law ID 340AC0000000033) ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百九十二条の二第一項（減額された外国所得税額のうち総収入金額に算入しないもの） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-2/par-1 - 所得税法施行令 第二百九十二条の十一第二項（繰越控除限度額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-11/par-2 - 所得税法施行令 第二百九十二条の十四第一項（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-292-14/par-1 - 所得税法施行令 第二百九十二条の十四第二項（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-292-14/par-2 - 所得税法施行令 第二百九十二条の十四第三項（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-292-14/par-3 --- ## 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-20261106T173921-066, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-078, 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