# 地方税法 / Local Tax Act — 第七十一条の八 (Article 71-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-71-8. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第七十一条の八 (Article 71-8)（国外一般公社債等の利子等に係る外国税額控除） — address `art-71-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-71-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-8 - 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. --- ### 第七十一条の八（国外一般公社債等の利子等に係る外国税額控除） — Foreign Tax Credit for Interest and Similar Income on General Foreign Public and Corporate Bonds, etc. caption: machine translation, not official art-71-8 · https://japanlaw.org/en/local-tax-act/art-71-8 · https://japanlaw.org/l/325AC0000000226/art-71-8 **第一項** 利子割の納税義務者が国外一般公社債等の利子等又は国外私募公社債等運用投資信託等の配当等につきその支払の際に所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）を課された場合において、当該外国所得税の額が租税特別措置法第三条の三第四項第一号又は第八条の三第四項第一号の規定により所得税の額から控除することとされた額を超えるときは、当該超える金額は、当該納税義務者の第七十一条の五及び第七十一条の六の規定を適用した場合の利子割の額を限度として当該利子割の額から控除するものとする。この場合において、当該納税義務者に対する第三十七条の三及び第三百十四条の八の規定の適用については、当該外国所得税の額は、ないものとする。 art-71-8/par-1 · https://japanlaw.org/en/local-tax-act/art-71-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-8/par-1 Where a person liable for the interest levy has been subjected to a foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including those specified by Cabinet Order) at the time of payment of interest and similar income on general foreign public and corporate bonds, etc. or dividends and similar income on foreign privately placed bond-based investment trusts, etc., and the amount of that foreign income tax exceeds the amount that is to be deducted from the amount of income tax pursuant to Article 3-3, paragraph (4), item (i) or Article 8-3, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation, the excess amount is to be deducted from the amount of the interest levy, up to the amount of the interest levy of that person liable for tax calculated by applying the provisions of Articles 71-5 and 71-6. In this case, for the application of the provisions of Articles 37-3 and 314-8 to that person liable for tax, the amount of that foreign income tax is deemed not to exist. machine translation, not official --- ## Cites - art-71-8/par-1: 所得税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-71-8/par-1: 租税特別措置法第三条の三第四項第一号 → 租税特別措置法 第三条の三第四項第一号 (Article 3-3, paragraph (4), item (i)), art-3-3/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-4/item-1 - art-71-8/par-1: 第八条の三第四項第一号 → 租税特別措置法 第八条の三第四項第一号 (Article 8-3, paragraph (4), item (i)), art-8-3/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-4/item-1 - art-71-8/par-1: 第七十一条の五 → 地方税法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/local-tax-act/art-71-5 · https://japanlaw.org/l/325AC0000000226/art-71-5 - art-71-8/par-1: 第七十一条の六 → 地方税法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/local-tax-act/art-71-6 · https://japanlaw.org/l/325AC0000000226/art-71-6 - art-71-8/par-1: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3 - art-71-8/par-1: 第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/en/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二十三条第一項第十四号ロ（道府県民税に関する用語の意義） — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14/sub-2 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14/sub-2 - 地方税法 第二十三条第一項第十四号ニ（道府県民税に関する用語の意義） — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14/sub-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14/sub-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-051, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27