# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十六条 (Article 226)

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- 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: 第二百二十六条 (Article 226)（外国所得税が減額された場合の特例） — address `art-226`
- 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-226
- 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.
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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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### 第二百二十六条（外国所得税が減額された場合の特例） — Special Provisions Where Foreign Income Tax Is Reduced
<sup>caption: machine translation, not official</sup>
<sup>art-226 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226</sup>

  **第一項**  居住者が納付することとなつた外国所得税の額につき法第九十五条第一項から第三項まで（外国税額控除）の規定の適用を受けた年の翌年以後七年内の各年において当該外国所得税の額が減額された場合には、当該居住者のその減額されることとなつた日の属する年（以下この条において「減額に係る年」という。）については、当該減額に係る年において当該居住者が納付することとなる控除対象外国所得税の額（第三項において「納付控除対象外国所得税額」という。）から減額控除対象外国所得税額に相当する金額を控除し、その控除後の金額につき法第九十五条第一項から第三項までの規定を適用する。
  <sup>art-226/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-1</sup>
  Where, in any year within the seven years starting from the year following the year in which the application of Article 95, paragraphs (1) through (3) (Foreign Tax Credit) of the Act was received with respect to the amount of foreign income tax that a Resident became liable to pay, the amount of that foreign income tax is reduced, for the year in which the date on which that amount is to be reduced falls for that Resident (hereinafter in this Article referred to as the "year of the reduction"), an amount equivalent to the reduced amount of credit-eligible foreign income tax is to be deducted from the amount of credit-eligible foreign income tax that that Resident is to pay in the year of the reduction (referred to in paragraph (3) as the "credit-eligible foreign income tax to be paid"), and the provisions of Article 95, paragraphs (1) through (3) of the Act apply to the amount after that deduction.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する減額控除対象外国所得税額とは、居住者の減額に係る年において外国所得税の額の減額がされた金額のうち、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額をいう。
  <sup>art-226/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-2</sup>
  The reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph means, of the amount by which the amount of foreign income tax was reduced in the year of the reduction of a Resident, the amount equivalent to the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
  <sup>machine translation, not official</sup>

    **一**  当該外国所得税の額のうち居住者の法第九十五条第一項から第三項までの規定の適用を受けた年において控除対象外国所得税の額とされた部分の金額
    <sup>art-226/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-2/item-1</sup>
    the portion of the amount of that foreign income tax that was treated as the amount of credit-eligible foreign income tax in the year in which the Resident received the application of Article 95, paragraphs (1) through (3) of the Act;
    <sup>machine translation, not official</sup>

    **二**  当該減額がされた後の当該外国所得税の額につき当該居住者の法第九十五条第一項から第三項までの規定の適用を受けた年において同条第一項の規定を適用したならば控除対象外国所得税の額とされる部分の金額
    <sup>art-226/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-2/item-2</sup>
    the portion of the amount of that foreign income tax after that reduction that would be treated as the amount of credit-eligible foreign income tax if, in the year in which that Resident received the application of Article 95, paragraphs (1) through (3) of the Act, paragraph (1) of that Article had been applied to it.
    <sup>machine translation, not official</sup>

  **第三項**  第一項の場合において、減額に係る年の納付控除対象外国所得税額がないとき、又は当該納付控除対象外国所得税額が前項に規定する減額控除対象外国所得税額（以下この項において「減額控除対象外国所得税額」という。）に満たないときは、減額に係る年の前年以前三年内の各年の第二百二十四条第六項（繰越控除限度額等）に規定する控除限度超過額（同条第三項又は第二百二十五条第三項若しくは第四項（繰越控除対象外国所得税額等）の規定により減額に係る年の前年以前の各年においてないものとみなされた部分の金額を除く。以下この項において「控除限度超過額」という。）から、それぞれ当該減額控除対象外国所得税額の全額又は当該減額控除対象外国所得税額のうち当該納付控除対象外国所得税額を超える部分の金額に相当する金額を控除し、その控除後の金額につき法第九十五条第三項の規定を適用する。この場合において、二以上の年につき控除限度超過額があるときは、まず最も古い年の控除限度超過額から当該控除を行い、なお控除しきれない金額があるときは順次新しい年の控除限度超過額から当該控除を行う。
  <sup>art-226/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-3</sup>
  In the case referred to in paragraph (1), where there is no credit-eligible foreign income tax to be paid for the year of the reduction, or where that credit-eligible foreign income tax to be paid is less than the reduced amount of credit-eligible foreign income tax prescribed in the preceding paragraph (hereinafter in this paragraph referred to as the "reduced amount of credit-eligible foreign income tax"), the full amount of that reduced amount of credit-eligible foreign income tax, or the amount equivalent to the portion of that reduced amount of credit-eligible foreign income tax exceeding that credit-eligible foreign income tax to be paid, respectively, is to be deducted from the amount exceeding the credit limit prescribed in Article 224, paragraph (6) (Maximum Carry-Over Credit, etc.) for each year within the three years up to and including the year preceding the year of the reduction (excluding the amount of the portion deemed not to exist in each year up to and including the year preceding the year of the reduction under paragraph (3) of that Article or Article 225, paragraph (3) or (4) (Carry-Over, Credit-Eligible Foreign Income Taxes, etc.); hereinafter in this paragraph referred to as the "amount exceeding the credit limit"), and the provisions of Article 95, paragraph (3) of the Act apply to the amount after that deduction. In this case, where there is an amount exceeding the credit limit for two or more years, the deduction is made first from the amount exceeding the credit limit for the oldest year, and where there remains an amount that cannot be fully deducted, the deduction is made successively from the amount exceeding the credit limit for newer years.
  <sup>machine translation, not official</sup>

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## Cites
- art-226/par-1: 法第九十五条第一項から第三項まで → 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-226/par-1: 法第九十五条第一項から第三項まで → 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-226/par-1: 法第九十五条第一項から第三項まで → 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-226/par-1: この条 → 所得税法施行令 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226
- art-226/par-1: 第三項 → 所得税法施行令 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-3
- art-226/par-2: 前項 → 所得税法施行令 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-1
- art-226/par-2: 第一号 → 所得税法施行令 第二百二十六条第二項第一号 (Article 226, paragraph (2), item (i)), art-226/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-2/item-1
- art-226/par-2: 第二号 → 所得税法施行令 第二百二十六条第二項第二号 (Article 226, paragraph (2), item (ii)), art-226/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-2/item-2
- art-226/par-2/item-1: 法第九十五条第一項から第三項まで → 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-226/par-2/item-1: 法第九十五条第一項から第三項まで → 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-226/par-2/item-1: 法第九十五条第一項から第三項まで → 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-226/par-2/item-2: 法第九十五条第一項から第三項まで → 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-226/par-2/item-2: 法第九十五条第一項から第三項まで → 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-226/par-2/item-2: 法第九十五条第一項から第三項まで → 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-226/par-3: 第一項 → 所得税法施行令 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-1
- art-226/par-3: 前項 → 所得税法施行令 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-2
- art-226/par-3: この項 → 所得税法施行令 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-3
- art-226/par-3: 第二百二十四条第六項 → 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-226/par-3: 同条第三項 → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-3
- art-226/par-3: 第二百二十五条第三項 → 所得税法施行令 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-3
- art-226/par-3: 第四項 → 所得税法施行令 第二百二十五条第四項 (Article 225, paragraph (4)), art-225/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-4
- art-226/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)

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第九十三条の二第一項（減額された外国所得税額のうち総収入金額に算入しないもの） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93-2/par-1
- 所得税法施行令 第二百二十四条第二項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-2
- 所得税法施行令 第二百二十六条第一項（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-1
- 所得税法施行令 第二百二十六条第二項（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-2
- 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
- 所得税法施行規則 第四十一条第一項第二号（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-41/par-1/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十一条第二項（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-41/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十二条第三項第二号（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-3/item-2 (e-Gov law ID 340M50000040011)

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## 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-20261106T173921-066, 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