# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の十一 (Article 292-11)

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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: 第二百九十二条の十一 (Article 292-11)（繰越控除限度額等） — address `art-292-11`
- 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-292-11
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 第二百九十二条の十一（繰越控除限度額等） — Maximum Carry-Over Credit, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-292-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11</sup>

      **第一項**  法第百六十五条の六第二項（非居住者に係る外国税額の控除）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、その年の前年以前三年内の各年（次項及び次条第一項において「前三年以内の各年」という。）の国税の控除余裕額又は地方税の控除余裕額を、最も古い年のものから順に、かつ、同一年のものについては国税の控除余裕額及び地方税の控除余裕額の順に、その年の控除限度超過額に充てるものとした場合に当該控除限度超過額に充てられることとなる当該国税の控除余裕額の合計額に相当する金額とする。
      <sup>art-292-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-1</sup>
      The amount specified by Cabinet Order as the portion to be carried over to that year prescribed in Article 165-6, paragraph (2) (Foreign Tax Credit for Nonresidents) of the Act is to be the amount equivalent to the total of the unused portions within the maximum creditable amount for national tax that would be applied to the amount exceeding the credit limit for that year, in the case where the unused portion within the maximum creditable amount for national tax or the unused portion within the maximum creditable amount for local taxes of each year within the three years on or before the year preceding that year (referred to as "each year within the previous three years" in the following paragraph and paragraph (1) of the following Article) is applied to the amount exceeding the credit limit for that year in order from that of the oldest year and, for the same year, in the order of the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes.
      <sup>machine translation, not official</sup>

      **第二項**  前三年以内の各年のうちいずれかの年において納付することとなつた法第百六十五条の六第一項に規定する控除対象外国所得税の額（以下この条及び第二百九十二条の十四（外国所得税が減額された場合の特例）において「控除対象外国所得税の額」という。）をその納付することとなつた年の法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて計算する不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額の計算上必要経費に算入し、又は一時所得の金額の計算上支出した金額に算入した場合には、当該年以前の各年の国税の控除余裕額及び地方税の控除余裕額は、前項に規定する国税の控除余裕額及び地方税の控除余裕額に含まれないものとして、同項の規定を適用する。
      <sup>art-292-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-2</sup>
      In the case where the amount of credit-eligible foreign income tax prescribed in Article 165-6, paragraph (1) of the Act that became payable in any year among each year within the previous three years (hereinafter referred to as the "amount of credit-eligible foreign income tax" in this Article and Article 292-14 (Special Provisions in the Case Where Foreign Income Tax Is Reduced)) is included in necessary expenses in the calculation of the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income calculated, for the domestic source income, listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act, of the year in which it became payable, pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I and II (Calculation of the Tax Base of Income Taxes on Residents, etc.) of the Act, or is included in the amount expended in the calculation of the amount of occasional income, the provisions of the preceding paragraph apply on the basis that the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes of each year on or before that year are not included in the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes prescribed in the preceding paragraph.
      <sup>machine translation, not official</sup>

      **第三項**  法第百六十五条の六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次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控除限度超過額に充てられることとなる国税の控除余裕額及び地方税の控除余裕額並びにこれらの金額の合計額に相当する金額の当該控除限度超過額は、ないものとみなす。
      <sup>art-292-11/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-3</sup>
      With regard to the application of the provisions of paragraph (1) and paragraph (1) of the following Article for each year after the year in which the provisions of Article 165-6, paragraph (2) of the Act can be applied, the unused portion within the maximum creditable amount for national tax and the unused portion within the maximum creditable amount for local taxes that are to be applied, pursuant to the provisions of paragraph (1), to the amount exceeding the credit limit of the year in which that application can be received, and that amount exceeding the credit limit in the amount equivalent to the sum of those amounts, are deemed not to exist.
      <sup>machine translation, not official</sup>

      **第四項**  前三項に規定する国税の控除余裕額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額（法第百六十五条の六第一項に規定する控除限度額をいう。以下この条において同じ。）に満たない場合における当該国税の控除限度額から当該控除対象外国所得税の額を控除した金額に相当する金額をいう。
      <sup>art-292-11/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-4</sup>
      The unused portion within the maximum creditable amount for national tax prescribed in the preceding three paragraphs means the amount equivalent to the amount obtained by deducting the amount of credit-eligible foreign income tax from the maximum credit for national tax for that year (meaning the maximum credit prescribed in Article 165-6, paragraph (1) of the Act; the same applies hereinafter in this Article), in the case where the amount of credit-eligible foreign income tax that becomes payable in that year is less than the maximum credit for national tax for that year.
      <sup>machine translation, not official</sup>

      **第五項**  第一項から第三項までに規定する地方税の控除余裕額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
      <sup>art-292-11/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-5</sup>
      The unused portion within the maximum creditable amount for local taxes prescribed in paragraphs (1) to (3) means the amount specified in each of the following items according to the category of cases listed in those items:
      <sup>machine translation, not official</sup>

        **一**  その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超えない場合　その年の地方税の控除限度額（前条に規定する合計額をいう。以下この条において同じ。）に相当する金額
        <sup>art-292-11/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-5/item-1</sup>
        if the amount of credit-eligible foreign income tax that becomes payable in that year does not exceed the maximum credit for national tax for that year: the amount equivalent to the maximum credit for local taxes for that year (meaning the sum prescribed in the preceding Article; the same applies hereinafter in this Article);
        <sup>machine translation, not official</sup>

        **二**  その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額を超え、かつ、その超える部分の金額がその年の地方税の控除限度額に満たない場合　当該地方税の控除限度額から当該超える部分の金額を控除した金額に相当する金額
        <sup>art-292-11/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-5/item-2</sup>
        if the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the maximum credit for national tax for that year and the amount of the excess is less than the maximum credit for local taxes for that year: the amount equivalent to the amount obtained by deducting the amount of that excess from that maximum credit for local taxes.
        <sup>machine translation, not official</sup>

      **第六項**  第一項及び第三項に規定する控除限度超過額とは、その年において納付することとなる控除対象外国所得税の額がその年の国税の控除限度額と地方税の控除限度額との合計額を超える場合におけるその超える部分の金額に相当する金額をいう。
      <sup>art-292-11/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-6</sup>
      The amount exceeding the credit limit prescribed in paragraphs (1) and (3) means the amount equivalent to the amount of the excess where the amount of credit-eligible foreign income tax that becomes payable in that year exceeds the sum of the maximum credit for national tax and the maximum credit for local taxes for that year.
      <sup>machine translation, not official</sup>

---

## Cites
- art-292-11/par-1: 法第百六十五条の六第二項 → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-11/par-1: 次項 → 所得税法施行令 第二百九十二条の十一第二項 (Article 292-11, paragraph (2)), art-292-11/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-2
- art-292-11/par-1: 次条第一項 → 所得税法施行令 第二百九十二条の十二第一項 (Article 292-12, paragraph (1)), art-292-12/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-12/par-1
- art-292-11/par-2: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-2: この条 → 所得税法施行令 第二百九十二条の十一 (Article 292-11), art-292-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11
- art-292-11/par-2: 第二百九十二条の十四 → 所得税法施行令 第二百九十二条の十四 (Article 292-14), art-292-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-14
- art-292-11/par-2: 法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-2: 法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-2: 前項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-1
- art-292-11/par-3: 法第百六十五条の六第二項 → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-165-6/par-2 (e-Gov law ID 340AC0000000033)
- art-292-11/par-3: 第一項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-1
- art-292-11/par-3: 次条第一項 → 所得税法施行令 第二百九十二条の十二第一項 (Article 292-12, paragraph (1)), art-292-12/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-12/par-1
- art-292-11/par-4: 前三項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-1
- art-292-11/par-4: 前三項 → 所得税法施行令 第二百九十二条の十一第二項 (Article 292-11, paragraph (2)), art-292-11/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-2
- art-292-11/par-4: 前三項 → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-3
- art-292-11/par-4: 法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-6/par-1 (e-Gov law ID 340AC0000000033)
- art-292-11/par-4: この条 → 所得税法施行令 第二百九十二条の十一 (Article 292-11), art-292-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11
- art-292-11/par-5: 第一項から第三項まで → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-1
- art-292-11/par-5: 第一項から第三項まで → 所得税法施行令 第二百九十二条の十一第二項 (Article 292-11, paragraph (2)), art-292-11/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-2
- art-292-11/par-5: 第一項から第三項まで → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-3
- art-292-11/par-5/item-1: 前条 → 所得税法施行令 第二百九十二条の十 (Article 292-10), art-292-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-10
- art-292-11/par-5/item-1: この条 → 所得税法施行令 第二百九十二条の十一 (Article 292-11), art-292-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11
- art-292-11/par-6: 第一項 → 所得税法施行令 第二百九十二条の十一第一項 (Article 292-11, paragraph (1)), art-292-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-1
- art-292-11/par-6: 第三項 → 所得税法施行令 第二百九十二条の十一第三項 (Article 292-11, paragraph (3)), art-292-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-3

## Cited by

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

- 所得税法施行令 第二百九十二条の十一第一項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-1
- 所得税法施行令 第二百九十二条の十一第二項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-2
- 所得税法施行令 第二百九十二条の十一第三項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-3
- 所得税法施行令 第二百九十二条の十一第四項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-4
- 所得税法施行令 第二百九十二条の十一第五項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-5
- 所得税法施行令 第二百九十二条の十一第五項第一号（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-5/item-1
- 所得税法施行令 第二百九十二条の十一第六項（繰越控除限度額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-11/par-6
- 所得税法施行令 第二百九十二条の十二第一項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-12/par-1
- 所得税法施行令 第二百九十二条の十二第二項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-12/par-2
- 所得税法施行令 第二百九十二条の十二第三項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-12/par-3
- 所得税法施行令 第二百九十二条の十二第四項（繰越控除対象外国所得税額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-12/par-4
- 所得税法施行令 第二百九十二条の十四第三項（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-292-14/par-3

---

## 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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-077, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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