# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十一条 (Article 41)

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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: 第四十一条 (Article 41)（外国税額控除を受けるための書類等） — address `art-41`
- 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-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-41
- 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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### 第四十一条（外国税額控除を受けるための書類等） — Documents, etc. for Receiving a Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>art-41 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41 · https://japanlaw.org/l/340M50000040011/art-41</sup>

  **第一項**  法第九十五条第十項（外国税額控除）に規定する財務省令で定める書類は、次に掲げる書類とする。
  <sup>art-41/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41/par-1 · https://japanlaw.org/l/340M50000040011/art-41/par-1</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (10) (Foreign Tax Credit) of the Act are to be the following:
  <sup>machine translation, not official</sup>

    **一**  法第九十五条第一項の規定の適用を受けようとする外国の法令により課される税の名称及び金額、その税を納付することとなつた日及びその納付の日又は納付予定日、その税を課する外国又はその地方公共団体の名称並びにその税が同項に規定する外国所得税（次号において「外国所得税」という。）に該当することについての説明を記載した書類
    <sup>art-41/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-41/par-1/item-1</sup>
    a document that contains the name and the amount of the tax imposed under foreign laws or regulations for which the person seeks application of the provisions of Article 95, paragraph (1) of the Act, the date on which the payment of the tax was determined and the date of the payment or the date of the scheduled payment, the name of the foreign state or the local government thereof that is imposing the tax, and an explanation as to how the tax falls under the category of a foreign income tax as prescribed in the same paragraph (referred to as "foreign income tax" in the following item);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  法第九十五条第九項の規定の適用がある場合には、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）に規定する減額に係る年において減額された外国所得税の額につきその減額された金額及びその減額されることとなつた日並びに当該外国所得税の額が当該減額に係る年の前年以前の各年において法第九十五条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたことについての説明及び令第二百二十六条第一項に規定する減額控除対象外国所得税額の計算に関する明細を記載した書類
    <sup>art-41/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-41/par-1/item-2</sup>
    where the provisions of Article 95, paragraph (9) of the Act apply, a document that contains the amount of reduced foreign income tax in the year pertaining to the tax reduction prescribed in Article 226, paragraph (1) (Special Provisions on Cases Wherein Foreign Income Tax Was Reduced) of the Order and the date on which the reduction was determined, an explanation as to how the amount of the foreign income tax was used as the basis for calculation of the amount to be credited under Article 95, paragraphs (1) to (3) of the Act in each year preceding or including the year prior to the year pertaining to the tax reduction, and the details concerning the calculation of the amount of reduced creditable foreign income tax as prescribed in Article 226, paragraph (1) of the Order;
    <sup>machine translation, not official</sup>

    **三**  第一号に規定する税を課されたことを証するその税に係る申告書の写し又はこれに代わるべきその税に係る書類及びその税が既に納付されている場合にはその納付を証する書類
    <sup>art-41/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-41/par-1/item-3</sup>
    a copy of the return form for the tax certifying that the tax prescribed in item (i) has been imposed or other alternative documents related to the tax, and when the tax has already been paid, a document certifying the payment thereof.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  法第九十五条第十項に規定する財務省令で定める金額は、同条第一項に規定する控除対象外国所得税の額（次条第三項第二号において「控除対象外国所得税の額」という。）とする。ただし、法第九十五条第九項の規定の適用がある場合には、令第二百二十六条第一項に規定する控除後の金額とする。
  <sup>art-41/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41/par-2 · https://japanlaw.org/l/340M50000040011/art-41/par-2</sup>
  The amount specified by Ministry of Finance Order as prescribed in Article 95, paragraph (10) of the Act is to be the amount of credit-eligible foreign income tax prescribed in paragraph (1) of the same Article (referred to as the "amount of credit-eligible foreign income tax" in paragraph (3), item (ii) of the following Article); provided, however, that where the provisions of Article 95, paragraph (9) of the Act apply, it is to be the amount after the deduction prescribed in Article 226, paragraph (1) of the Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-41/par-1: 法第九十五条第十項 → 所得税法 第九十五条第十項 (Article 95, paragraph (10)), art-95/par-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-10 · https://japanlaw.org/l/340AC0000000033/art-95/par-10
- art-41/par-1/item-1: 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
- art-41/par-1/item-1: 次号 → 所得税法施行規則 第四十一条第一項第二号 (Article 41, paragraph (1), item (ii)), art-41/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-41/par-1/item-2
- art-41/par-1/item-2: 法第九十五条第九項 → 所得税法 第九十五条第九項 (Article 95, paragraph (9)), art-95/par-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-9 · https://japanlaw.org/l/340AC0000000033/art-95/par-9
- art-41/par-1/item-2: 令第二百二十六条第一項 → e-Gov law 340CO0000000096, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection
- art-41/par-1/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 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41/par-1/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 · https://japanlaw.org/l/340AC0000000033/art-95/par-2
- art-41/par-1/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 · https://japanlaw.org/l/340AC0000000033/art-95/par-3
- art-41/par-1/item-3: 第一号 → 所得税法施行規則 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-41/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-41/par-1/item-1
- art-41/par-2: 法第九十五条第十項 → 所得税法 第九十五条第十項 (Article 95, paragraph (10)), art-95/par-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-10 · https://japanlaw.org/l/340AC0000000033/art-95/par-10
- art-41/par-2: 同条第一項 → 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
- art-41/par-2: 次条第三項第二号 → 所得税法施行規則 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-42/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-42/par-3/item-2
- art-41/par-2: 法第九十五条第九項 → 所得税法 第九十五条第九項 (Article 95, paragraph (9)), art-95/par-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-9 · https://japanlaw.org/l/340AC0000000033/art-95/par-9
- art-41/par-2: 令第二百二十六条第一項 → e-Gov law 340CO0000000096, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection

## Cited by

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

- 所得税法施行規則 第四十一条第一項第一号（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-1 · https://japanlaw.org/l/340M50000040011/art-41/par-1/item-1
- 所得税法施行規則 第四十一条第一項第三号（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-3 · https://japanlaw.org/l/340M50000040011/art-41/par-1/item-3
- 所得税法施行規則 第四十二条第一項（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-1 · https://japanlaw.org/l/340M50000040011/art-42/par-1
- 所得税法施行規則 第四十三条第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-43/par-1 · https://japanlaw.org/l/340M50000040011/art-43/par-1
- 所得税法施行規則 第六十六条の九第一項（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-66-9/par-1 · https://japanlaw.org/l/340M50000040011/art-66-9/par-1

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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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-030, 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