# 所得税法 / Income Tax Act — 第四十六条 (Article 46) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-46. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第四十六条 (Article 46)（所得税額から控除する外国税額の必要経費不算入） — address `art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-46 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第四十六条（所得税額から控除する外国税額の必要経費不算入） — (Exclusion of Foreign Taxes Credited against Income Taxes from Necessary Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46 · https://japanlaw.org/ja/income-tax-act/art-46 **第一項** 居住者が第九十五条第一項（外国税額控除）に規定する控除対象外国所得税の額につき同条又は第百三十八条第一項（源泉徴収税額等の還付）の規定の適用を受ける場合には、当該控除対象外国所得税の額は、その者の不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額又は一時所得の金額の計算上、必要経費又は支出した金額に算入しない。 art-46/par-1 · https://japanlaw.org/ja/income-tax-act/art-46/par-1 If a Resident has recourse to the application of the provisions of Article 95, paragraph (1) (Foreign Tax Credit) or Article 138, paragraph (1) (Refunding Tax Withheld) as regards credit-eligible foreign income taxes as prescribed in Article 95, paragraph (1), the credit-eligible foreign income taxes are not included in the necessary expenses or amounts expended that are used to calculate the Resident's real property income, business income, timber income, miscellaneous income, or occasional income. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-46/par-1: 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 - art-46/par-1: 同条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 - art-46/par-1: 第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act/art-138/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 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） — https://japanlaw.org/ja/income-tax-act/art-165/par-1 - 所得税法 附則第七条第三項第二号（外国税額控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-7/par-3/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05