# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の八 (Article 292-8)

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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: 第二百九十二条の八 (Article 292-8)（控除限度額の計算） — address `art-292-8`
- 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-292-8
- 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.

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### 第二百九十二条の八（控除限度額の計算） — Calculation of the Maximum Credit
<sup>caption: machine translation, not official</sup>
<sup>art-292-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8</sup>

      **第一項**  法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定めるところにより計算した金額は、同項の非居住者のその年分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係る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から第四章まで（居住者に係る所得税の課税標準、税額等の計算）の規定に準じて計算した所得税の額（法第百六十五条の六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、その年分の恒久的施設帰属所得金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。
      <sup>art-292-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-1</sup>
      The amount calculated as provided by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act is to be the amount calculated by multiplying the amount of income tax calculated, with respect to the income of the Nonresident referred to in that paragraph for that year pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act, 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 to IV (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes on Residents) of the Act (meaning the amount of income tax calculated without applying Article 165-6 of the Act, and excluding the amount of accessory tax) by the ratio of the adjusted amount of foreign-source income for that year to the amount of income attributable to a permanent establishment for the year.
      <sup>machine translation, not official</sup>

      **第二項**  前項に規定するその年分の恒久的施設帰属所得金額とは、法第百六十五条第一項の規定により準じて計算する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法第百六十四条第一項第一号イに掲げる国内源泉所得に係る所得の金額（次項において「その年分の恒久的施設帰属所得金額」という。）をいう。
      <sup>art-292-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-2</sup>
      The amount of income attributable to a permanent establishment for the year prescribed in the preceding paragraph means the amount of income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Act 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, which are applied correspondingly pursuant to Article 165, paragraph (1) of the Act (referred to as the "amount of income attributable to a permanent establishment for the year" in the following paragraph).
      <sup>machine translation, not official</sup>

      **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、法第百六十五条第一項の規定により準じて計算する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百六十五条の六第一項に規定する国外所得金額をいう。ただし、当該国外所得金額がその年分の恒久的施設帰属所得金額に相当する金額を超える場合には、その年分の恒久的施設帰属所得金額に相当する金額とする。
      <sup>art-292-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-3</sup>
      The adjusted amount of foreign-source income for the year prescribed in paragraph (1) means the amount of foreign-source income prescribed in Article 165-6, paragraph (1) of the Act for that year, calculated without applying Article 70, paragraph (1) or (2) or Article 71 of the Act, which are applied correspondingly pursuant to Article 165, paragraph (1) of the Act; provided, however, that where that amount of foreign-source income exceeds the amount equivalent to the amount of income attributable to a permanent establishment for the year, it is the amount equivalent to the amount of income attributable to a permanent establishment for the year.
      <sup>machine translation, not official</sup>

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## Cites
- art-292-8/par-1: 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-292-8/par-1: 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-292-8/par-1: 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-292-8/par-1: 法第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/ja/income-tax-act/art-165-6 (e-Gov law ID 340AC0000000033)
- art-292-8/par-2: 前項 → 所得税法施行令 第二百九十二条の八第一項 (Article 292-8, paragraph (1)), art-292-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-1
- art-292-8/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-292-8/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-292-8/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-292-8/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-292-8/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-292-8/par-2: 次項 → 所得税法施行令 第二百九十二条の八第三項 (Article 292-8, paragraph (3)), art-292-8/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-3
- art-292-8/par-3: 第一項 → 所得税法施行令 第二百九十二条の八第一項 (Article 292-8, paragraph (1)), art-292-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-1
- art-292-8/par-3: 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-292-8/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-292-8/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-292-8/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-292-8/par-3: 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)

## Cited by

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

- 所得税法施行令 第二百九十二条の八第二項（控除限度額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-2
- 所得税法施行令 第二百九十二条の八第三項（控除限度額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-8/par-3

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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-20261106T173921-063, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-077, 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