# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十五条 (Article 225) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225. 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: 第二百二十五条 (Article 225)（繰越控除対象外国所得税額等） — address `art-225` - 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-225 - 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. --- ### 第二百二十五条（繰越控除対象外国所得税額等） — Carry-Over, Credit-Eligible Foreign Income Taxes, etc. caption: machine translation, not official art-225 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225 **第一項** 法第九十五条第三項（外国税額控除）に規定するその年に繰り越される部分として政令で定める金額は、前三年以内の各年の控除限度超過額（前条第六項に規定する控除限度超過額をいう。以下この条において同じ。）を最も古い年のものから順次その年の国税の控除余裕額（前条第四項に規定する国税の控除余裕額をいう。以下この条において同じ。）に充てるものとした場合に当該国税の控除余裕額に充てられることとなる当該控除限度超過額の合計額に相当する金額とする。 art-225/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-1 The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 95, paragraph (3) (Foreign Tax Credit) of the Act is the amount equivalent to the sum of the amounts exceeding the credit limit that would be applied to the unused portion within the maximum creditable amount for national tax of that year (meaning the unused portion within the maximum creditable amount for national tax prescribed in paragraph (4) of the preceding Article; the same applies hereinafter in this Article) if the amounts exceeding the credit limit for each year within the previous three years (meaning the amount exceeding the credit limit prescribed in paragraph (6) of the preceding Article; the same applies hereinafter in this Article) were applied to that unused portion in order from the oldest year. machine translation, not official **第二項** 前条第二項の規定は、前項の場合について準用する。この場合において、同条第二項中「国税の控除余裕額及び地方税の控除余裕額」とあるのは、「控除限度超過額」と読み替えるものとする。 art-225/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-2 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes" in paragraph (2) of that Article is deemed to be replaced with "the amount exceeding the credit limit". machine translation, not official **第三項** 法第九十五条第三項の規定の適用を受けることができる年後の各年に係る第一項及び前条第一項の規定の適用については、第一項の規定により当該適用を受けることができる年の国税の控除余裕額に充てられることとなる控除限度超過額及びこれに相当する金額の当該国税の控除余裕額は、ないものとみなす。 art-225/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-3 With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which Article 95, paragraph (3) of the Act can be applied, the amount exceeding the credit limit that is to be applied, under the provisions of paragraph (1), to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, and that unused portion within the maximum creditable amount for national tax equivalent to it, are deemed not to exist. machine translation, not official **第四項** 地方税法施行令第七条の十九第二項（道府県民税からの外国所得税額の控除）の規定の適用を受けることができる年（同令第四十八条の九の二第二項（市町村民税からの外国所得税額の控除）の規定の適用をも受けることができる年を除く。）又は同令第四十八条の九の二第二項の規定の適用を受けることができる年後の各年に係る第一項及び前条第一項の規定の適用については、それぞれ、同令第七条の十九第二項又は第四十八条の九の二第二項の規定により当該適用を受けることができる年において課された外国の所得税等の額とみなされる金額に相当する控除限度超過額（当該控除限度超過額のうちに第一項の規定により当該適用を受けることができる年の国税の控除余裕額に充てられることとなるものがある場合には、当該充てられることとなる部分を除く。）及びこれに相当する金額の当該適用を受けることができる年の前条第五項に規定する地方税の控除余裕額は、ないものとみなす。 art-225/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-4 With regard to the application of the provisions of paragraph (1) and paragraph (1) of the preceding Article for each year after the year in which Article 7-19, paragraph (2) (Credit of Foreign Income Tax Amount against Prefectural Inhabitant Tax) of the Order for Enforcement of the Local Tax Act can be applied (excluding a year in which Article 48-9-2, paragraph (2) (Credit of Foreign Income Tax Amount against Municipal Inhabitant Tax) of that Order can also be applied) or the year in which Article 48-9-2, paragraph (2) of that Order can be applied, the amount exceeding the credit limit equivalent to the amount deemed to be the amount of income tax, etc. of a foreign country imposed in the year in which that application can be received under the provisions of Article 7-19, paragraph (2) or Article 48-9-2, paragraph (2) of that Order (excluding, where part of that amount exceeding the credit limit is to be applied under the provisions of paragraph (1) to the unused portion within the maximum creditable amount for national tax of the year in which that application can be received, the portion to be so applied), and the unused portion within the maximum creditable amount for local taxes prescribed in paragraph (5) of the preceding Article of the year in which that application can be received that is equivalent to it, are respectively deemed not to exist. machine translation, not official --- ## Cites - art-225/par-1: 法第九十五条第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033) - art-225/par-1: 前条第六項 → 所得税法施行令 第二百二十四条第六項 (Article 224, paragraph (6)), art-224/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-6 - art-225/par-1: この条 → 所得税法施行令 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225 - art-225/par-1: 前条第四項 → 所得税法施行令 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-4 - art-225/par-2: 前条第二項 → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-2 - art-225/par-2: 前項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-1 - art-225/par-3: 法第九十五条第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 (e-Gov law ID 340AC0000000033) - art-225/par-3: 第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-1 - art-225/par-3: 前条第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-1 - art-225/par-4: 第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-1 - art-225/par-4: 前条第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-1 - art-225/par-4: 前条第五項 → 所得税法施行令 第二百二十四条第五項 (Article 224, paragraph (5)), art-224/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-5 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百二十四条第一項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-1 - 所得税法施行令 第二百二十四条第三項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-3 - 所得税法施行令 第二百二十五条第一項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-1 - 所得税法施行令 第二百二十五条第二項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-2 - 所得税法施行令 第二百二十五条第三項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-3 - 所得税法施行令 第二百二十五条第四項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-4 - 所得税法施行令 第二百二十六条第三項（外国所得税が減額された場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-3 - 所得税法施行令 附則第十二条第一項（外国税額控除に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-12/par-1 - 所得税法施行令 附則第七条第一項（繰越控除限度額等及び繰越外国所得税額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-7/par-1 - 所得税法施行規則 第四十二条第二項第三号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-42/par-2/item-3 (e-Gov law ID 340M50000040011) --- ## 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