# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十六条の七の二 (Article 66-7-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-7-2. 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: 第六十六条の七の二 (Article 66-7-2)（非居住者に係る分配時調整外国税相当額の控除を受けるための添付書類） — address `art-66-7-2` - 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-66-7-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-66-7-2 - 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. --- ### 第六十六条の七の二（非居住者に係る分配時調整外国税相当額の控除を受けるための添付書類） — Documents to Be Attached for Receiving the Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents caption: machine translation, not official art-66-7-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-7-2 · https://japanlaw.org/l/340M50000040011/art-66-7-2 **第一項** 第四十条の十（分配時調整外国税相当額控除を受けるための添付書類）の規定は、法第百六十五条の五の三第二項（非居住者に係る分配時調整外国税相当額の控除）において準用する法第九十三条第二項（分配時調整外国税相当額控除）に規定する財務省令で定める書類について準用する。 art-66-7-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-7-2/par-1 · https://japanlaw.org/l/340M50000040011/art-66-7-2/par-1 The provisions of Article 40-10 (Documents to Be Attached for Receiving the Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 93, paragraph (2) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act as applied mutatis mutandis in Article 165-5-3, paragraph (2) (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents) of the Act. machine translation, not official --- ## Cites - art-66-7-2/par-1: 第四十条の十 → 所得税法施行規則 第四十条の十 (Article 40-10), art-40-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10 · https://japanlaw.org/l/340M50000040011/art-40-10 - art-66-7-2/par-1: 法第百六十五条の五の三第二項 → 所得税法 第百六十五条の五の三第二項 (Article 165-5-3, paragraph (2)), art-165-5-3/par-2 — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-2 - art-66-7-2/par-1: 法第九十三条第二項 → 所得税法 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/en/income-tax-act/art-93/par-2 · https://japanlaw.org/l/340AC0000000033/art-93/par-2 --- ## 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-20261027T143811-041, 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