# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の二 (Article 292-2)

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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: 第二百九十二条の二 (Article 292-2)（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） — address `art-292-2`
- 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-292-2
- 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.

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### 第二百九十二条の二（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） — Reduced Foreign Income Taxes Not Included in Gross Revenue
<sup>caption: machine translation, not official</sup>
<sup>art-292-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-2</sup>

      **第一項**  法第百六十五条の二（減額された外国所得税額の総収入金額不算入等）に規定する政令で定める金額は、同条に規定する外国所得税の額が減額された金額のうちその減額されることとなつた日の属する年において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）の規定による同項に規定する納付控除対象外国所得税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額とする。
      <sup>art-292-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-2/par-1</sup>
      The amount specified by Cabinet Order prescribed in Article 165-2 (Exclusion of Reduced Foreign Income Taxes from Gross Revenue) of the Act is the amount equivalent to the portion of the amount by which the amount of foreign income tax prescribed in that Article was reduced that is to be applied, in the year that includes the day on which it came to be reduced, to the deduction under Article 292-14, paragraph (1) (Special Provisions if Foreign Income Tax Is Reduced) from the credit-eligible foreign income tax to be paid prescribed in that paragraph, or to the deduction under paragraph (3) of that Article from the amount exceeding the credit limit prescribed in that paragraph.
      <sup>machine translation, not official</sup>

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## Cites
- art-292-2/par-1: 法第百六十五条の二 → 所得税法 第百六十五条の二 (Article 165-2), art-165-2 — https://japanlaw.org/en/income-tax-act/art-165-2 (e-Gov law ID 340AC0000000033)
- art-292-2/par-1: 第二百九十二条の十四第一項 → 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-292-2/par-1: 同条第三項 → 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

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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-20261106T163957-035, 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-20261106T163957-095, 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