# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十六条の九 (Article 66-9)

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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: 第六十六条の九 (Article 66-9)（外国税額控除を受けるための書類等） — address `art-66-9`
- 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-66-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-66-9
- 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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### 第六十六条の九（外国税額控除を受けるための書類等） — Documents, etc. for Receiving a Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>art-66-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-9 · https://japanlaw.org/l/340M50000040011/art-66-9</sup>

  **第一項**  第四十一条（外国税額控除を受けるための書類等）の規定は法第百六十五条の六第七項（非居住者に係る外国税額の控除）において法第九十五条第十項（外国税額控除）の規定を準用する場合について、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）の規定は法第百六十五条の六第七項において法第九十五条第十一項の規定を準用する場合について、それぞれ準用する。
  <sup>art-66-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-9/par-1 · https://japanlaw.org/l/340M50000040011/art-66-9/par-1</sup>
  The provisions of Article 41 (Documents, etc. for Receiving Foreign Tax Credit) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (10) (Foreign Tax Credit) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) (Foreign Tax Credit for Nonresidents) of the Act, and the provisions of Article 42 (Documents, etc. for Receiving Foreign Tax Credit through Carryover or Carryback) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (11) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) of the Act, respectively.
  <sup>machine translation, not official</sup>

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## Cites
- art-66-9/par-1: 第四十一条 → 所得税法施行規則 第四十一条 (Article 41), art-41 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-41 · https://japanlaw.org/l/340M50000040011/art-41
- art-66-9/par-1: 法第百六十五条の六第七項 → 所得税法 第百六十五条の六第七項 (Article 165-6, paragraph (7)), art-165-6/par-7 — https://japanlaw.org/en/income-tax-act/art-165-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-7
- art-66-9/par-1: 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-66-9/par-1: 第四十二条 → 所得税法施行規則 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42 · https://japanlaw.org/l/340M50000040011/art-42
- art-66-9/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

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## 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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