# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十二条 (Article 42)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第四十二条 (Article 42)（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） — address `art-42`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-42
- Every provision below carries its address and both URLs 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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### 第四十二条（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） — Documents, etc. for Receiving a Foreign Tax Credit by Carryover or Carryback
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42 · https://japanlaw.org/l/340M50000040011/art-42</sup>

  **第一項**  法第九十五条第十一項（外国税額控除）に規定する財務省令で定める書類は、同条第一項の規定による控除を受けるべき金額がない場合において同条第二項の規定の適用を受けようとするときにおける前条第一項各号に掲げる書類に相当する書類とする。
  <sup>art-42/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-1 · https://japanlaw.org/l/340M50000040011/art-42/par-1</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (11) (Foreign Tax Credit) of the Act are to be documents equivalent to those listed in the items of paragraph (1) of the preceding Article where there is no creditable amount under paragraph (1) of the same Article and the person seeks the application of the provisions of paragraph (2) of the same Article.
  <sup>machine translation, not official</sup>

  **第二項**  法第九十五条第十一項に規定する繰越控除限度額又は繰越控除対象外国所得税額の計算の基礎となるべき事項の記載は、次の各号に掲げる計算に関する明細を示してしなければならない。
  <sup>art-42/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2 · https://japanlaw.org/l/340M50000040011/art-42/par-2</sup>
  The items that are the basis for calculation of the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes prescribed in Article 95, paragraph (11) of the Act must be indicated by showing the details of the calculations listed in the following items:
  <sup>machine translation, not official</sup>

    **一**  その年の令第二百二十四条第四項若しくは第五項（繰越控除限度額等）に規定する国税の控除余裕額若しくは地方税の控除余裕額（以下この項において「控除余裕額」という。）又は同条第六項に規定する控除限度超過額（以下この項において「控除限度超過額」という。）に関する計算
    <sup>art-42/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-1</sup>
    the calculation of the unused credit limit for national tax or the unused credit limit for local tax prescribed in Article 224, paragraph (4) or paragraph (5) (Maximum Carry-Over Credit, etc.) of the Order (hereinafter referred to as the "unused credit limit" in this paragraph) or the amount exceeding the credit limit prescribed in paragraph (6) of the same Article (hereinafter referred to as the "amount exceeding the credit limit" in this paragraph) for the year;
    <sup>machine translation, not official</sup>

    **二**  その年の前年以前三年内の各年の控除余裕額又は控除限度超過額（これらの金額が当該各年分の法第九十五条第十項に規定する申告書等に添付された同条第十一項の規定による書類に当該各年の控除余裕額又は控除限度超過額として記載された金額と異なる場合には、これらの金額とその記載された金額とのうちいずれか低い金額）に関する計算
    <sup>art-42/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-2</sup>
    the calculation of the unused credit limit or the amount exceeding the credit limit for each of the three years leading up to and including the year prior to the relevant year (where those amounts differ from the amounts indicated, as the unused credit limit or the amount exceeding the credit limit for the relevant year, in the documents under Article 95, paragraph (11) of the Act that are attached to the return, etc. prescribed in paragraph (10) of the same Article for each of those years, the lower of those amounts and the indicated amounts);
    <sup>machine translation, not official</sup>

    **三**  前号の控除余裕額又は控除限度超過額のうち令第二百二十四条第三項又は第二百二十五条第三項若しくは第四項（繰越控除対象外国所得税額等）の規定によりないものとみなされる部分の金額及び当該控除余裕額又は控除限度超過額からそのないものとみなされた部分の金額を控除した残額に関する計算
    <sup>art-42/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-3</sup>
    the calculation of the amount, out of the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount set forth in the preceding item, that is deemed not to exist pursuant to the provisions of Article 224, paragraph (3), or Article 225, paragraph (3) or paragraph (4) (Amount of Creditable Foreign Income Tax to Be Carried Over, etc.) of the Order, and the amount that remains after deducting the portion deemed not to exist from the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  その年の控除限度超過額又は控除余裕額及び前号に規定する残額を基礎として計算した法第九十五条第二項に規定する繰越控除限度額（次項第一号において「繰越控除限度額」という。）又は同条第三項に規定する繰越控除対象外国所得税額（次項第一号において「繰越控除対象外国所得税額」という。）に関する計算
    <sup>art-42/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-4</sup>
    the calculation of the maximum carry-over credit prescribed in Article 95, paragraph (2) of the Act (referred to as the "maximum carry-over credit" in item (i) of the following paragraph) or the carry-over, credit-eligible foreign income taxes prescribed in paragraph (3) of the same Article (referred to as the "carry-over, credit-eligible foreign income taxes" in item (i) of the following paragraph), calculated based on the amount exceeding the credit limit or the unused credit limit for the year and the remaining amount prescribed in the preceding item.
    <sup>machine translation, not official</sup>

  **第三項**  法第九十五条第十一項に規定する財務省令で定める金額は、次に掲げる金額とする。
  <sup>art-42/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-3 · https://japanlaw.org/l/340M50000040011/art-42/par-3</sup>
  The amounts specified by Ministry of Finance Order as prescribed in Article 95, paragraph (11) of the Act are to be the following amounts:
  <sup>machine translation, not official</sup>

    **一**  繰越控除限度額又は繰越控除対象外国所得税額に係る年のうち最も古い年以後の各年（次号において「繰越控除限度額等に係る各年」という。）の法第九十五条第一項に規定する控除限度額
    <sup>art-42/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-42/par-3/item-1</sup>
    the credit limit prescribed in Article 95, paragraph (1) of the Act for each year on or after the earliest of the years relating to the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes (referred to as "each year relating to the maximum carry-over credit, etc." in the following item);
    <sup>machine translation, not official</sup>

    **二**  繰越控除限度額等に係る各年において納付することとなつた控除対象外国所得税の額（当該繰越控除限度額等に係る各年において法第九十五条第九項の規定の適用があつた場合には、令第二百二十六条第一項（外国所得税が減額された場合の特例）に規定する控除後の金額）
    <sup>art-42/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-42/par-3/item-2</sup>
    the amount of credit-eligible foreign income tax that became payable in each year relating to the maximum carry-over credit, etc. (where the provisions of Article 95, paragraph (9) of the Act applied in each year relating to the maximum carry-over credit, etc., the amount after the deduction prescribed in Article 226, paragraph (1) (Special Provisions on Cases Wherein Foreign Income Tax Was Reduced) of the Order).
    <sup>machine translation, not official</sup>

---

## Cites
- art-42/par-1: 法第九十五条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/en/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-1: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-42/par-1: 同条第二項 → 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 · https://japanlaw.org/l/340AC0000000033/art-95/par-2
- art-42/par-1: 前条第一項 → 所得税法施行規則 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-41/par-1 · https://japanlaw.org/l/340M50000040011/art-41/par-1
- art-42/par-2: 法第九十五条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/en/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-2/item-1: 令第二百二十四条第四項 → e-Gov law 340CO0000000096, 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — not held in this collection
- art-42/par-2/item-1: 第五項 → e-Gov law 340CO0000000096, 第二百二十四条第五項 (Article 224, paragraph (5)), art-224/par-5 — not held in this collection
- art-42/par-2/item-1: この項 → 所得税法施行規則 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2 · https://japanlaw.org/l/340M50000040011/art-42/par-2
- art-42/par-2/item-1: 同条第六項 → e-Gov law 340CO0000000096, 第二百二十四条第六項 (Article 224, paragraph (6)), art-224/par-6 — not held in this collection
- art-42/par-2/item-2: 法第九十五条第十項 → 所得税法 第九十五条第十項 (Article 95, paragraph (10)), art-95/par-10 — https://japanlaw.org/en/income-tax-act/art-95/par-10 · https://japanlaw.org/l/340AC0000000033/art-95/par-10
- art-42/par-2/item-2: 同条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/en/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-2/item-3: 前号 → 所得税法施行規則 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-2
- art-42/par-2/item-3: 令第二百二十四条第三項 → e-Gov law 340CO0000000096, 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — not held in this collection
- art-42/par-2/item-3: 第二百二十五条第三項 → e-Gov law 340CO0000000096, 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — not held in this collection
- art-42/par-2/item-3: 第四項 → e-Gov law 340CO0000000096, 第二百二十五条第四項 (Article 225, paragraph (4)), art-225/par-4 — not held in this collection
- art-42/par-2/item-4: 前号 → 所得税法施行規則 第四十二条第二項第三号 (Article 42, paragraph (2), item (iii)), art-42/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-3
- art-42/par-2/item-4: 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 · https://japanlaw.org/l/340AC0000000033/art-95/par-2
- art-42/par-2/item-4: 次項第一号 → 所得税法施行規則 第四十二条第三項第一号 (Article 42, paragraph (3), item (i)), art-42/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-42/par-3/item-1
- art-42/par-2/item-4: 同条第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/en/income-tax-act/art-95/par-3 · https://japanlaw.org/l/340AC0000000033/art-95/par-3
- art-42/par-3: 法第九十五条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/en/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-3/item-1: 次号 → 所得税法施行規則 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-42/par-3/item-2
- art-42/par-3/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-42/par-3/item-2: 法第九十五条第九項 → 所得税法 第九十五条第九項 (Article 95, paragraph (9)), art-95/par-9 — https://japanlaw.org/en/income-tax-act/art-95/par-9 · https://japanlaw.org/l/340AC0000000033/art-95/par-9
- art-42/par-3/item-2: 令第二百二十六条第一項 → e-Gov law 340CO0000000096, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection

## Cited by

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

- 所得税法施行規則 第四十一条第二項（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-41/par-2 · https://japanlaw.org/l/340M50000040011/art-41/par-2
- 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 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-1
- 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 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-3
- 所得税法施行規則 第四十二条第二項第四号（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-4 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-4
- 所得税法施行規則 第四十二条第三項第一号（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-3/item-1 · https://japanlaw.org/l/340M50000040011/art-42/par-3/item-1
- 所得税法施行規則 第六十六条の九第一項（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-66-9/par-1 · https://japanlaw.org/l/340M50000040011/art-66-9/par-1
- 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-3

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-030, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-030, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27