# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の十七 (Article 40-17)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第四十条の十七 (Article 40-17)（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — address `art-40-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-17
- Every provision below carries its address and both URLs 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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### 第四十条の十七（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — Scope of the Amount of Foreign Income Tax Imposed with an Amount on Which Income Tax Is Not Imposed as the Tax Base
<sup>caption: machine translation, not official</sup>
<sup>art-40-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17 · https://japanlaw.org/l/340M50000040011/art-40-17</sup>

  **第一項**  令第二百二十二条の二第三項第三号（外国税額控除の対象とならない外国所得税の額）に規定する財務省令で定める関係は、同号の居住者と同号の他の者との間に次に掲げる関係がある場合における当該関係とする。
  <sup>art-40-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1</sup>
  The relationships specified by Ministry of Finance Order as prescribed in Article 222-2, paragraph (3), item (iii) (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the Order are, in the case where there is any of the following relationships between the Resident referred to in that item and the other person referred to in that item, that relationship:
  <sup>machine translation, not official</sup>

    **一**  一方の者が他方の者（法人に限る。次号において同じ。）の株式又は出資を保有する関係
    <sup>art-40-17/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-1</sup>
    A relationship in which one party holds shares or equity interests in the other party (the other party being limited to a corporation; the same applies in the following item);
    <sup>machine translation, not official</sup>

    **二**  一方の者が他方の者の残余財産について分配を請求する権利を保有する関係（前号に掲げる関係に該当するものを除く。）
    <sup>art-40-17/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-2</sup>
    A relationship in which one party holds a right to request distribution of the residual assets of the other party (excluding a relationship falling under the relationship listed in the preceding item);
    <sup>machine translation, not official</sup>

    **三**  一方の者が他方の者の財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係がある場合における当該一方の者と当該他方の者との間の関係（前二号に掲げる関係に該当するものを除く。）
    <sup>art-40-17/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-3</sup>
    The relationship between one party and the other party in the case where there is a relationship in which that one party has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the property of the other party (excluding a relationship falling under the relationships listed in the preceding two items);
    <sup>machine translation, not official</sup>

    **四**  一方の者と他方の者（次に掲げる者のいずれかに該当するものに限る。）との間の関係（前三号に掲げる関係に該当するものを除く。）
    <sup>art-40-17/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4</sup>
    The relationship (excluding a relationship falling under the relationships listed in the preceding three items) between one party and the other party (limited to a person falling under any of the following);
    <sup>machine translation, not official</sup>

      **イ**  当該一方の者が、その株式若しくは出資を保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
      <sup>art-40-17/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4/sub-1</sup>
      A person with whom that one party has a relationship in which it holds the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
      <sup>machine translation, not official</sup>

      **ロ**  イ又はハに掲げる者が、その株式若しくは出資を保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
      <sup>art-40-17/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4/sub-2</sup>
      A person with whom a person listed in (a) or (c) has a relationship in which it holds the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
      <sup>machine translation, not official</sup>

      **ハ**  ロに掲げる者が、その株式若しくは出資を直接若しくは間接に保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
      <sup>art-40-17/par-1/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4/sub-3 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4/sub-3</sup>
      A person with whom a person listed in (b) has a relationship in which it holds, directly or indirectly, the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
      <sup>machine translation, not official</sup>

    **五**  一方の者が他方の者と資産の販売等（資産の販売、資産の購入、役務の提供その他の取引をいう。以下この号において同じ。）に係る取引関係（当該一方の者と当該他方の者との間にこれらの者と資産の販売等に係る取引関係を通じて連鎖関係にある一又は二以上の者が介在している場合における当該取引関係を含む。以下この号において同じ。）にある場合（当該他方の者が当該取引関係を通じて行う資産の販売等から生ずる所得のうちに当該一方の者が当該取引関係を通じて行つた資産の販売等から生ずる所得に係る部分がある場合に限る。）における当該一方の者と当該他方の者との間の関係（前各号に掲げる関係に該当するものを除く。）
    <sup>art-40-17/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-5</sup>
    The relationship (excluding a relationship falling under the relationships listed in the preceding items) between that one party and that other party in the case where one party is in a transactional relationship with the other party pertaining to sale, etc. of assets (meaning sale of assets, purchase of assets, provision of services and other transactions; the same applies hereinafter in this item) (including that transactional relationship in the case where one or more persons linked by a chain relationship through a transactional relationship pertaining to sale, etc. of assets intervene between that one party and that other party; the same applies hereinafter in this item) (limited to the case where, among the income arising from sale, etc. of assets that the other party conducts through that transactional relationship, there is a portion pertaining to income arising from sale, etc. of assets that that one party conducted through that transactional relationship);
    <sup>machine translation, not official</sup>

    **六**  連鎖関係者（一方の者との間に第四号中「他方の者」とあるのを「他の者」と、「関係（前三号に掲げる関係に該当するものを除く。）」とあるのを「関係」と読み替えた場合に同号に掲げる関係がある者をいう。）と他方の者との間に前号中「一方の者が他方の者」とあるのを「次号に規定する連鎖関係者が他方の者」と、「当該一方の者」とあるのを「当該連鎖関係者」と読み替えた場合に同号に掲げる関係があるときにおける当該一方の者と当該他方の者との間の関係
    <sup>art-40-17/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-6</sup>
    The relationship between that one party and that other party in the case where there is, between a chain-related person (meaning a person who has, with one party, a relationship listed in item (iv) where the phrase "the other party" in that item is deemed to be replaced with "another person" and the phrase "relationship (excluding a relationship falling under the relationships listed in the preceding three items)" in that item is deemed to be replaced with "relationship") and the other party, a relationship listed in the preceding item where the phrase "one party is in a transactional relationship with the other party" in the preceding item is deemed to be replaced with "the chain-related person prescribed in the following item is in a transactional relationship with the other party" and the phrase "that one party" in the preceding item is deemed to be replaced with "that chain-related person";
    <sup>machine translation, not official</sup>

    **七**  その他前各号に掲げる関係に準ずる関係
    <sup>art-40-17/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-7</sup>
    Any other relationship similar to the relationships listed in the preceding items.
    <sup>machine translation, not official</sup>

  **第二項**  令第二百二十二条の二第三項第四号に規定する財務省令で定める関係は、同号の居住者と同号の他の者との間に親族関係、当該居住者が当該他の者の発行済株式又は出資の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の関係がある場合に、当該居住者の国外事業所等（法第九十五条第四項第一号（外国税額控除）に規定する国外事業所等をいう。以下この項において同じ。）の所在する国又は地域（以下この項において「国外事業所等所在地国」という。）の外国所得税（法第九十五条第一項に規定する外国所得税をいう。以下この項において同じ。）に関する法令の規定により、当該居住者の国外事業所等（当該国外事業所等所在地国に所在するものに限る。以下この項において同じ。）から当該居住者の関連者等（当該他の者（当該国外事業所等所在地国に住所若しくは居所、本店若しくは主たる事務所その他これらに類するもの又は当該国外事業所等所在地国の国籍その他これに類するものを有するものを除く。）及び当該居住者の法第九十五条第四項第一号に規定する事業場等（当該国外事業所等所在地国に所在するものを除く。）をいう。以下この項において同じ。）への支払に係る金額及び当該居住者の国外事業所等が当該居住者の関連者等から取得した資産に係る償却費の額のうち当該国外事業所等所在地国において当該居住者の国外事業所等を通じて行う事業から生ずる所得に対して課される他の外国所得税の課税標準となる所得の金額の計算上必要経費に算入される金額を当該他の外国所得税の課税標準となる所得の金額に相当する金額に加算することその他これらの金額に関する調整を加えて当該国外事業所等所在地国の外国所得税の課税標準となる所得の金額を計算することとされているときにおける当該関係とする。
  <sup>art-40-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-2</sup>
  The relationships specified by Ministry of Finance Order as prescribed in Article 222-2, paragraph (3), item (iv) of the Order are, where there is, between the Resident referred to in that item and the other person referred to in that item, a relationship as relatives, a relationship in which the Resident holds, directly or indirectly, shares or equity interests in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or equity interests of the other person, or any other relationship, those relationships in the case where, under the provisions of laws and regulations on the foreign income tax (meaning the foreign income tax prescribed in Article 95, paragraph (1) of the Act; the same applies hereinafter in this paragraph) of the country or region in which the foreign office or similar establishment of the Resident (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act; the same applies hereinafter in this paragraph) is located (hereinafter referred to as "country or region where the foreign office is located" in this paragraph), the amount of income that is the tax base of the foreign income tax of the country or region where the foreign office is located is to be calculated by adding, to the amount equivalent to the amount of income that is the tax base of another foreign income tax imposed on income arising from business conducted through the foreign office or similar establishment of the Resident in the country or region where the foreign office is located, the amount, out of the amounts pertaining to payments from the foreign office or similar establishment of the Resident (limited to one located in the country or region where the foreign office is located; the same applies hereinafter in this paragraph) to related persons, etc. of the Resident (meaning the other person (excluding one that has a domicile or residence, head office or principal office, or any similar thing in the country or region where the foreign office is located, or nationality or any similar thing of that country or region) and the business establishment, etc. prescribed in Article 95, paragraph (4), item (i) of the Act of the Resident (excluding those located in the country or region where the foreign office is located); the same applies hereinafter in this paragraph) and the amount of depreciation allowance pertaining to assets that the foreign office or similar establishment of the Resident acquired from related persons, etc. of the Resident, that is included in necessary expenses in calculating the amount of income that is the tax base of that other foreign income tax, or by making other adjustments concerning those amounts.
  <sup>machine translation, not official</sup>

---

## Cites
- art-40-17/par-1: 令第二百二十二条の二第三項第三号 → e-Gov law 340CO0000000096, 第二百二十二条の二第三項第三号 (Article 222-2, paragraph (3), item (iii)), art-222-2/par-3/item-3 — not held in this collection
- art-40-17/par-1/item-1: 次号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-2
- art-40-17/par-1/item-2: 前号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-1
- art-40-17/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-1
- art-40-17/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-2
- art-40-17/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-1
- art-40-17/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-2
- art-40-17/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-3
- art-40-17/par-1/item-5: この号 → 所得税法施行規則 第四十条の十七第一項第五号 (Article 40-17, paragraph (1), item (v)), art-40-17/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-5
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-1
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-2
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-3
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第四号 (Article 40-17, paragraph (1), item (iv)), art-40-17/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4
- art-40-17/par-1/item-6: 第四号 → 所得税法施行規則 第四十条の十七第一項第四号 (Article 40-17, paragraph (1), item (iv)), art-40-17/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4
- art-40-17/par-1/item-6: 前三号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-3
- art-40-17/par-1/item-6: 前三号 → 所得税法施行規則 第四十条の十七第一項第五号 (Article 40-17, paragraph (1), item (v)), art-40-17/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-5
- art-40-17/par-1/item-6: 次号 → 所得税法施行規則 第四十条の十七第一項第七号 (Article 40-17, paragraph (1), item (vii)), art-40-17/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-7
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-1
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-2
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-3
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第四号 (Article 40-17, paragraph (1), item (iv)), art-40-17/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第五号 (Article 40-17, paragraph (1), item (v)), art-40-17/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-5
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第六号 (Article 40-17, paragraph (1), item (vi)), art-40-17/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-6
- art-40-17/par-2: 令第二百二十二条の二第三項第四号 → e-Gov law 340CO0000000096, 第二百二十二条の二第三項第四号 (Article 222-2, paragraph (3), item (iv)), art-222-2/par-3/item-4 — not held in this collection
- art-40-17/par-2: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-40-17/par-2: この項 → 所得税法施行規則 第四十条の十七第二項 (Article 40-17, paragraph (2)), art-40-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-2
- art-40-17/par-2: 法第九十五条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-95/par-1

## Cited by

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

- 所得税法施行規則 第四十条の十七第一項第一号（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-1
- 所得税法施行規則 第四十条の十七第一項第二号（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-2
- 所得税法施行規則 第四十条の十七第一項第三号（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-3
- 所得税法施行規則 第四十条の十七第一項第四号（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-4
- 所得税法施行規則 第四十条の十七第一項第五号（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-5
- 所得税法施行規則 第四十条の十七第一項第六号（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-6
- 所得税法施行規則 第四十条の十七第一項第七号（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-40-17/par-1/item-7
- 所得税法施行規則 第四十条の十七第二項（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-17/par-2 · https://japanlaw.org/l/340M50000040011/art-40-17/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-029, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27