# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十二条 (Article 222) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222. 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: 第二百二十二条 (Article 222)（控除限度額の計算） — address `art-222` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222 - 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. --- ### 第二百二十二条（控除限度額の計算） — Calculation of the Maximum Credit caption: machine translation, not official art-222 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222 **第一項** 法第九十五条第一項（外国税額控除）に規定する政令で定めるところにより計算した金額は、同項の居住者のその年分の所得税の額（同条の規定を適用しないで計算した場合の所得税の額とし、附帯税の額を除く。）に、その年分の所得総額のうちにその年分の調整国外所得金額の占める割合を乗じて計算した金額とする。 art-222/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 95, paragraph (1) (Foreign Tax Credit) of the Act is to be the amount calculated by multiplying the amount of income tax for that year of the Resident referred to in that paragraph (meaning the amount of income tax calculated without applying that Article, and excluding the amount of accessory tax) by the proportion that the adjusted amount of foreign-source income for that year bears to the aggregate income for that year. machine translation, not official **第二項** 前項に規定するその年分の所得総額は、法第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条（雑損失の繰越控除）の規定を適用しないで計算した場合のその年分の総所得金額、退職所得金額及び山林所得金額の合計額（次項において「その年分の所得総額」という。）とする。 art-222/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-2 The aggregate income for that year prescribed in the preceding paragraph is to be the sum of the gross income, the amount of retirement income and the amount of timber income for that year calculated without applying Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) or Article 71 (Deduction for Carryover of Casualty Loss) of the Act (referred to in the following paragraph as the "aggregate income for the year"). machine translation, not official **第三項** 第一項に規定するその年分の調整国外所得金額とは、法第七十条第一項若しくは第二項又は第七十一条の規定を適用しないで計算した場合のその年分の法第九十五条第一項に規定する国外所得金額（非永住者については、当該国外所得金額のうち、国内において支払われ、又は国外から送金された国外源泉所得に係る部分に限る。以下この項において同じ。）をいう。ただし、当該国外所得金額がその年分の所得総額に相当する金額を超える場合には、その年分の所得総額に相当する金額とする。 art-222/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-3 The adjusted amount of foreign-source income for that year prescribed in paragraph (1) means the amount of foreign-source income for that year prescribed in Article 95, paragraph (1) of the Act (for a Non-Permanent Resident, limited, out of that amount of foreign-source income, to the portion pertaining to foreign source income paid in Japan or remitted from outside Japan; the same applies hereinafter in this paragraph) calculated without applying Article 70, paragraph (1) or (2) or Article 71 of the Act; provided, however, that where that amount of foreign-source income exceeds the amount equivalent to the aggregate income for the year, it is the amount equivalent to the aggregate income for the year. machine translation, not official --- ## Cites - art-222/par-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/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033) - art-222/par-1: 同条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 (e-Gov law ID 340AC0000000033) - art-222/par-2: 前項 → 所得税法施行令 第二百二十二条第一項 (Article 222, paragraph (1)), art-222/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-1 - art-222/par-2: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033) - art-222/par-2: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033) - art-222/par-2: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/income-tax-act/art-71 (e-Gov law ID 340AC0000000033) - art-222/par-2: 次項 → 所得税法施行令 第二百二十二条第三項 (Article 222, paragraph (3)), art-222/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-3 - art-222/par-3: 第一項 → 所得税法施行令 第二百二十二条第一項 (Article 222, paragraph (1)), art-222/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-1 - art-222/par-3: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033) - art-222/par-3: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2 (e-Gov law ID 340AC0000000033) - art-222/par-3: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/income-tax-act/art-71 (e-Gov law ID 340AC0000000033) - art-222/par-3: 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/ja/income-tax-act/art-95/par-1 (e-Gov law ID 340AC0000000033) - art-222/par-3: この項 → 所得税法施行令 第二百二十二条第三項 (Article 222, paragraph (3)), art-222/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百二十二条第二項（控除限度額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-2 - 所得税法施行令 第二百二十二条第三項（控除限度額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-3 - 所得税法施行令 附則第五条第一項（新規重要物産の製造等による所得の免税に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-5/par-1 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-063, 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