# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の九 (Article 292-9)

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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: 第二百九十二条の九 (Article 292-9)（外国税額控除の対象とならない外国所得税の額） — address `art-292-9`
- 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-292-9
- 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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### 第二百九十二条の九（外国税額控除の対象とならない外国所得税の額） — Amount of Foreign Income Tax Not Subject to Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>art-292-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9</sup>

      **第一項**  第二百二十二条の二第一項及び第二項（外国税額控除の対象とならない外国所得税の額）の規定は、法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定める取引について準用する。
      <sup>art-292-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-1</sup>
      The provisions of Article 222-2, paragraphs (1) and (2) (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) apply mutatis mutandis to the transactions specified by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act.
      <sup>machine translation, not official</sup>

      **第二項**  法第百六十五条の六第一項に規定する政令で定める外国所得税の額は、次に掲げる外国所得税の額とする。
      <sup>art-292-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2</sup>
      The amount of foreign income tax specified by Cabinet Order prescribed in Article 165-6, paragraph (1) of the Act is to be the amount of the following foreign income tax:
      <sup>machine translation, not official</sup>

        **一**  非居住者が住所を有し、一定の期間を超えて居所を有し、又は国籍その他これに類するものを有することにより当該住所、居所又は国籍その他これに類するものを有する国又は地域（以下この項において「居住地国」という。）において課される外国所得税の額（当該非居住者が支払を受けるべき利子、配当その他これらに類するものの額を課税標準として源泉徴収の方法に類する方法により課される外国所得税の額で、当該居住地国の法令の規定又は法第二条第一項第八号の四ただし書（定義）に規定する条約（次号において「租税条約」という。）の規定により、当該居住地国において当該非居住者に対して課される当該外国所得税以外の外国所得税の額から控除しないこととされるものを除く。）
        <sup>art-292-9/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2/item-1</sup>
        the amount of foreign income tax imposed in the country or region in which the Nonresident has a domicile, has a residence for more than a certain period, or has nationality or anything similar thereto (hereinafter referred to as the "country of residence" in this paragraph) by reason of having that domicile, residence, or nationality or anything similar thereto (excluding the amount of foreign income tax imposed, by a method similar to withholding, on the basis of the amount of interest, dividends, or anything similar thereto that the Nonresident is to receive as the tax base, which, under the provisions of the laws and regulations of that country of residence or the provisions of a tax treaty prescribed in Article 2, paragraph (1), item (viii)-4, proviso (Definitions) of the Act (referred to as "tax treaty" in the following item), is not to be deducted from the amount of foreign income tax, other than that foreign income tax, imposed on that Nonresident in that country of residence);
        <sup>machine translation, not official</sup>

        **二**  非居住者の居住地国以外の国又は地域において課される外国所得税の額のうち、当該外国所得税の課税標準となる所得について我が国と当該国若しくは地域との間の租税条約の規定が適用されるとしたならば、当該租税条約における当該所得に係る外国所得税の軽減若しくは免除に関する規定の適用により当該国若しくは地域において課することができることとされる額を超える部分に相当する金額若しくは免除することとされる額に相当する金額又は当該外国所得税の課税標準となる所得を居住者の所得とした場合にその所得に対して当該外国所得税が課されるとしたならば、外国（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第二条第三号（定義）に規定する外国をいい、同法第五条各号（相互主義）のいずれかに該当しない場合における当該外国を除く。以下この号において同じ。）において、同条第一号に規定する所得税等の非課税等に関する規定により当該外国に係る同法第二条第三号に規定する外国居住者等の同法第五条第一号に規定する対象国内源泉所得に対して所得税を軽減し、若しくは課さないこととされる条件と同等の条件により軽減することとされる部分に相当する金額若しくは免除することとされる額に相当する金額
        <sup>art-292-9/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2/item-2</sup>
        of the amount of foreign income tax imposed in a country or region other than the country of residence of the Nonresident, the amount equivalent to the portion exceeding the amount that could be imposed in that country or region, or the amount equivalent to the amount that is to be exempted, by the application of the provisions of the tax treaty on the reduction or exemption of foreign income tax on that income, if the provisions of the tax treaty between Japan and that country or region were to apply to the income forming the tax base of that foreign income tax, or, if the income forming the tax base of that foreign income tax were treated as the income of a Resident and that foreign income tax were imposed on that income, the amount equivalent to the portion that would be reduced, or the amount equivalent to the amount that would be exempted, in a foreign country (meaning a foreign country prescribed in Article 2, item (iii) (Definitions) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, excluding that foreign country in a case that does not fall under any of the items of Article 5 (Principle of Reciprocity) of that Act; the same applies hereinafter in this item) under conditions equivalent to the conditions under which income tax is reduced or not imposed, pursuant to the provisions on exemption, etc. of income tax, etc. prescribed in Article 5, item (i) of that Act, on the covered domestic source income prescribed in Article 5, item (i) of that Act of a foreign Resident, etc. prescribed in Article 2, item (iii) of that Act relating to that foreign country.
        <sup>machine translation, not official</sup>

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## Cites
- art-292-9/par-1: 第二百二十二条の二第一項 → 所得税法施行令 第二百二十二条の二第一項 (Article 222-2, paragraph (1)), art-222-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-1
- art-292-9/par-1: 第二項 → 所得税法施行令 第二百二十二条の二第二項 (Article 222-2, paragraph (2)), art-222-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-2
- art-292-9/par-1: 法第百六十五条の六第一項 → 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-292-9/par-2: 法第百六十五条の六第一項 → 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-292-9/par-2/item-1: この項 → 所得税法施行令 第二百九十二条の九第二項 (Article 292-9, paragraph (2)), art-292-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2
- art-292-9/par-2/item-1: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-292-9/par-2/item-1: 次号 → 所得税法施行令 第二百九十二条の九第二項第二号 (Article 292-9, paragraph (2), item (ii)), art-292-9/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2/item-2
- art-292-9/par-2/item-2: この号 → 所得税法施行令 第二百九十二条の九第二項第二号 (Article 292-9, paragraph (2), item (ii)), art-292-9/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2/item-2

## Cited by

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

- 所得税法施行令 第二百九十二条の九第二項第一号（外国税額控除の対象とならない外国所得税の額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2/item-1
- 所得税法施行令 第二百九十二条の九第二項第二号（外国税額控除の対象とならない外国所得税の額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-9/par-2/item-2
- 所得税法施行令 附則第三条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-2

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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-20261106T173921-063, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-077, 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-20261106T173921-077, 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