# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十三条 (Article 43) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-43. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第四十三条 (Article 43)（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） — address `art-43` - 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-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-43 - 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. --- ### 第四十三条（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） — Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan caption: machine translation, not official art-43 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-43 · https://japanlaw.org/l/340M50000040011/art-43 **第一項** 法第九十五条の二第一項（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）（同条第二項において準用する場合を含む。）の規定の適用がある場合における第四十一条第一項（外国税額控除を受けるための書類等）の規定の適用については、同項第一号中「名称並びに」とあるのは「名称、」と、「同項」とあるのは「法第九十五条の二第一項（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）」と、「次号」とあるのは「以下この号及び次号」と、「説明」とあるのは「説明並びに当該外国所得税に関する法令において、当該外国所得税の額の計算に当たつて法第六十条の二（国外転出をする場合の譲渡所得等の特例）の規定の適用を受けたことを考慮しないものとされている旨」とする。 art-43/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-43/par-1 · https://japanlaw.org/l/340M50000040011/art-43/par-1 In the application of the provisions of Article 41, paragraph (1) (Documents, etc. for Receiving a Foreign Tax Credit) to a case where the provisions of Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act (including as applied mutatis mutandis pursuant to paragraph (2) of the same Article) apply, the phrase "that is imposing the tax, and" in item (i) of Article 41, paragraph (1) is deemed to be replaced with "that is imposing the tax,", the phrase "in the same paragraph" with "in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act", the phrase "in the following item" with "hereinafter in this item and the following item", and the phrase "an explanation" with "an explanation and the fact that, under the laws and regulations concerning the foreign income tax, the application of the provisions of Article 60-2 (Special Provisions on Capital Gains upon Departure from Japan) of the Act is not to be taken into consideration in calculating the amount of the foreign income tax". machine translation, not official --- ## Cites - art-43/par-1: 法第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-95-2/par-1 - art-43/par-1: 同条第二項 → 所得税法 第九十五条の二第二項 (Article 95-2, paragraph (2)), art-95-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-95-2/par-2 - art-43/par-1: 第四十一条第一項 → 所得税法施行規則 第四十一条第一項 (Article 41, paragraph (1)), 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 - art-43/par-1: 同項第一号 → 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-43/par-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-43/par-1: 法第六十条の二 → 所得税法 第六十条の二 (Article 60-2), art-60-2 — https://japanlaw.org/ja/income-tax-act/art-60-2 · https://japanlaw.org/l/340AC0000000033/art-60-2 --- ## 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-20261027T143811-030, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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