# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十三条 (Article 223) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-223. 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: 第二百二十三条 (Article 223)（地方税控除限度額） — address `art-223` - 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-223 - 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. --- ### 第二百二十三条（地方税控除限度額） — Maximum Credit for Local Taxes caption: machine translation, not official art-223 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-223 **第一項** 法第九十五条第二項（外国税額控除）に規定する地方税控除限度額として政令で定める金額は、地方税法施行令（昭和二十五年政令第二百四十五号）第七条の十九第三項（道府県民税からの外国所得税額の控除）の規定による限度額と同令第四十八条の九の二第四項（市町村民税からの外国所得税額の控除）の規定による限度額との合計額とする。 art-223/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-223/par-1 The amount specified by Cabinet Order as the maximum credit for local taxes prescribed in Article 95, paragraph (2) (Foreign Tax Credit) of the Act is the sum of the maximum amount under the provisions of Article 7-19, paragraph (3) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act (Cabinet Order No. 245 of 1950) and the maximum amount under the provisions of Article 48-9-2, paragraph (4) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order. machine translation, not official --- ## Cites - art-223/par-1: 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/ja/income-tax-act/art-95/par-2 (e-Gov law ID 340AC0000000033) - art-223/par-1: 地方税法施行令（昭和二十五年政令第二百四十五号）第七条の十九第三項 → e-Gov law 325CO0000000245, 第七条の十九第三項 (Article 7-19, paragraph (3)), art-7-19/par-3 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百二十四条第五項第一号（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-5/item-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-20261106T163957-080, 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