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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法施行規則 | 平成二十一年財務省令第十八号 改正

(外国税額控除を受けるための書類)
第三十七条の六  法第八十一条の十五第九項(連結事業年度における外国税額の控除)に規定する個別控除対象外国法人税の額の計算に関する明細を記載した書類その他の財務省令で定める書類は、次に掲げる書類とする。

Documents for Receiving a Foreign Tax Credit
Article 37-6  The documents containing details on the calculation of the individually creditable amount of foreign corporation tax and any other documents specified by Ministry of Finance Order, prescribed in Article 81-15, paragraph (9) (Foreign Tax Credits in Consolidated Business Years) of the Act, are the following:一  法第八十一条の十五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が同項に規定する外国法人税(以下この項において「外国法人税」という。)に該当することについての説明及び同条第一項に規定する個別控除対象外国法人税の額(以下この条及び次条において「個別控除対象外国法人税の額」という。)の計算に関する明細を記載した書類(i)  a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which the application of the provisions of Article 81-15, paragraph (1) of the Act is sought falls under the category of the foreign corporation tax prescribed in the same paragraph (hereinafter referred to as the "foreign corporation tax" in this paragraph) and containing details on the calculation of the individually creditable amount of foreign corporation tax as prescribed in paragraph (1) of the same Article (hereinafter referred to as the "individually creditable amount of foreign corporation tax" in this Article and the following Article);二  法第八十一条の十五第八項の規定の適用がある場合(次号に規定する場合を除く。)には、当該連結事業年度において減額された外国法人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法人税の額が当該連結事業年度前の連結事業年度又は事業年度において同条第一項から第三項まで又は法第六十九条第一項から第三項まで(外国税額の控除)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百五十五条の三十五第一項(連結事業年度において外国法人税が減額された場合の特例)に規定する個別減額控除対象外国法人税額(次号において「個別減額控除対象外国法人税額」という。)の計算に関する明細を記載した書類(ii)  where the provisions of Article 81-15, paragraph (8) of the Act are applied (excluding the case prescribed in the following item), a document containing, with regard to the amount of foreign corporation tax that has been reduced in the relevant business year, the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of foreign corporation tax has been used as the basis for calculating the amount that should be credited under the provisions of paragraphs (1) to (3) of the same Article or Article 69, paragraphs (1) to (3) of the Act (Foreign Tax Credit) in the consolidated business years or business years preceding the relevant business year, and containing details on the calculation of the amount of individually reduced creditable foreign corporation tax as prescribed in Article 155-35, paragraph (1) (Special Provisions where Foreign Corporation Tax Has Been Reduced in a Consolidated Business Year) of the Order (referred to as the "amount of individually reduced creditable foreign corporation tax" in the following item);三  法第八十一条の十五第五項に規定する適格組織再編成に係る同項に規定する被合併法人等(以下この号において「被合併法人等」という。)において生じた個別減額控除対象外国法人税額につき、令第百五十五条の三十五第四項(同条第五項の規定によりみなして適用する場合を含む。)の規定の適用がある場合には、当該被合併法人等の適格合併若しくは適格分割型分割の日の前日の属する事業年度以前の連結事業年度若しくは適格分社型分割等(法第八十一条の十五第五項第三号に規定する適格分社型分割等をいう。以下この号において同じ。)の日の属する事業年度前の連結事業年度(以下この号において「適格組織再編成前の連結事業年度」という。)又は当該被合併法人等の適格合併若しくは適格分割型分割の日の前日の属する事業年度以前の事業年度若しくは適格分社型分割等の日の属する事業年度前の事業年度(以下この号において「適格組織再編成前の事業年度」という。)において減額された外国法人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法人税の額が当該被合併法人等の当該適格組織再編成前の連結事業年度又は当該適格組織再編成前の事業年度において法第八十一条の十五第一項から第三項まで又は第六十九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個別減額控除対象外国法人税額の計算に関する明細を記載した書類(iii)  where the provisions of Article 155-35, paragraph (4) of the Order are applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (5) of the same Article) to the amount of individually reduced creditable foreign corporation tax that has arisen for the merged corporation, etc. prescribed in Article 81-15, paragraph (5) of the Act (hereinafter referred to as the "merged corporation, etc." in this item) in the qualified organizational restructuring prescribed in the same paragraph, a document containing, with regard to the amount of foreign corporation tax that has been reduced in any of the consolidated business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the consolidated business years preceding the business year containing the day of the qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. as prescribed in Article 81-15, paragraph (5), item (iii) of the Act; hereinafter the same applies in this item) (hereinafter that consolidated business year is referred to as the "consolidated business year preceding the qualified organizational restructuring" in this item), or in any of the business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the business years preceding the business year containing the day of the qualified spin-off-type company split, etc. (hereinafter that business year is referred to as the "business year preceding the qualified organizational restructuring" in this item), the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of the foreign corporation tax has been used as the basis for calculating the amount to be credited under the provisions of Article 81-15, paragraphs (1) to (3) or Article 69, paragraphs (1) to (3) of the Act in the consolidated business year preceding the qualified organizational restructuring or the business year preceding the qualified organizational restructuring of the merged corporation, etc., and containing details on the calculation of the amount of individually reduced creditable foreign corporation tax;四  租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。以下この号及び次号において同じ。)の規定の適用を受ける場合には、同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が外国法人税に該当することについての説明及び同項の規定による個別控除対象外国法人税の額とみなされる金額の計算に関する明細を記載した書類(iv)  where seeking application of the provisions of Article 68-91, paragraph (1) (Foreign Tax Credit for the Individually Taxable Amount of a Consolidated Corporation's Specified Foreign Subsidiary Company, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which the application of the provisions of paragraph (1) of the same Article is sought falls under the category of a foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the individually creditable amount of foreign corporation tax as prescribed in the same paragraph;五  当該連結事業年度開始の日前七年以内に開始した連結事業年度又は事業年度において租税特別措置法第六十八条の九十一第一項又は第六十六条の七第一項(内国法人における特定外国子会社等の課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。)の規定の適用を受けた場合において、その適用に係る特定外国子会社等(同法第六十八条の九十第一項(連結法人に係る特定外国子会社等の個別課税対象金額の益金算入)又は第六十六条の六第一項(内国法人に係る特定外国子会社等の課税対象金額の益金算入)に規定する特定外国子会社等をいう。)の所得に対して課される外国法人税の額で当該連結事業年度において減額されたものがあるときは、当該外国法人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租税特別措置法施行令第三十九条の百十八第五項又は第六項(特定外国子会社等の個別課税対象金額に係る外国法人税が減額された場合の特例)の規定による減額があつたものとみなされる金額の計算に関する明細を記載した書類(v)  where the provisions of Article 68-91, paragraph (1) or Article 66-7, paragraph (1) (Foreign Tax Credit for the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc. of the Act on Special Measures Concerning Taxation) were applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) in any consolidated business year or business year starting within seven years preceding the first day of the relevant consolidated business year, if any amount of foreign corporation tax to be imposed on the specified foreign subsidiary company, etc. (meaning a specified foreign subsidiary company, etc. as prescribed in Article 68-90, paragraph (1) (Inclusion of the Individually Taxable Amount of a Consolidated Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) or Article 66-6, paragraph (1) (Inclusion of the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) of the same Act) pertaining to the application was reduced in the relevant consolidated business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-118, paragraph (5) or paragraph (6) (Special Provisions where Foreign Corporation Tax on the Individually Taxable Amount of a Specified Foreign Subsidiary Company, etc. Has Been Reduced) of the Order for Enforcement of the Act on Special Measures Concerning Taxation;六  租税特別措置法第六十八条の九十三の三第一項(特殊関係株主等である連結法人における特定外国法人の個別課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。以下この号及び次号において同じ。)の規定の適用を受ける場合には、同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が外国法人税に該当することについての説明及び同項の規定による個別控除対象外国法人税の額とみなされる金額の計算に関する明細を記載した書類(vi)  where seeking application of the provisions of Article 68-93-3, paragraph (1) (Foreign Tax Credit for the Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax to be imposed under foreign laws or regulations for which the application of the provisions of paragraph (1) of the same Article is sought falls under the category of a foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the individually creditable amount of foreign corporation tax prescribed in the same paragraph;七  当該連結事業年度開始の日前七年以内に開始した連結事業年度又は事業年度において租税特別措置法第六十八条の九十三の三第一項又は第六十六条の九の三第一項(特殊関係株主等である内国法人における特定外国法人の課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。)の規定の適用を受けた場合において、その適用に係る特定外国法人(同法第六十八条の九十三の二第一項(特殊関係株主等である連結法人に係る特定外国法人の個別課税対象金額の益金算入)又は第六十六条の九の二第一項(特殊関係株主等である内国法人に係る特定外国法人の課税対象金額の益金算入)に規定する特定外国法人をいう。)の所得に対して課される外国法人税の額で当該連結事業年度において減額されたものがあるときは、当該外国法人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租税特別措置法施行令第三十九条の百二十の六第二項(特定外国法人の個別課税対象金額に係る外国法人税額の計算等)の規定によりその例によることとされる同令第三十九条の百十八第五項又は第六項の規定による減額があつたものとみなされる金額の計算に関する明細を記載した書類(vii)  where the provisions of Article 68-93-3, paragraph (1) or Article 66-9-3, paragraph (1) (Foreign Tax Credit for the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation (including where the provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) were applied in any consolidated business year or business year starting within seven years preceding the first day of the relevant consolidated business year, if any amount of foreign corporation tax to be imposed on the income of the specified foreign corporation (meaning a specified foreign corporation as prescribed in Article 68-93-2, paragraph (1) (Inclusion of the Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) or Article 66-9-2, paragraph (1) (Inclusion of the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) of the same Act) related to the application was reduced in the relevant consolidated business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-118, paragraph (5) or paragraph (6) of the Order for Enforcement of the Act on Special Measures Concerning Taxation that are to be applicable pursuant to the provisions of Article 39-120-6, paragraph (2) (Calculation of Foreign Corporation Tax on the Individually Taxable Amount of a Specified Foreign Corporation, etc.) of the same Order;八  第四号又は第六号に規定する税を課されたことを証するこれらの税に係る申告書の写し又はこれに代わるべきこれらの税に係る書類及びこれら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(viii)  a copy of the return for the tax prescribed in item (iv) or item (vi) that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment.一  前項第一号に規定する税を課されたことを証する当該税に係る申告書の写し又はこれに代わるべき当該税に係る書類及び当該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並びに当該税が個別控除対象外国法人税の額に該当する旨及び個別控除対象外国法人税の額を課されたことを証する書類(i)  a copy of the return for the tax prescribed in item (i) of the preceding paragraph that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment, as well as a document certifying the fact that the tax falls under the individually creditable amount of foreign corporation tax and that the individually creditable amount of foreign corporation tax has been imposed;二  地方税法施行令第九条の七第四項ただし書(道府県民税の控除限度額)又は第四十八条の十三第五項ただし書(市町村民税の控除限度額)(同令第五十七条の二(法人の市町村民税に関する規定の都への準用等)において準用する場合を含む。)の規定の適用を受ける場合には、これらの規定による限度額の計算の基礎を証する地方税に係る申告書の写し又はこれに代わるべき書類(ii)  where seeking application of the provisions of the proviso to Article 9-7, paragraph (4) (Limit on the Creditable Amount of Prefectural Inhabitants Tax) or the proviso to Article 48-13, paragraph (5) (Limit on the Creditable Amount of Municipal Inhabitants Tax) of the Order for Enforcement of the Local Tax Act (including where applied mutatis mutandis pursuant to Article 57-2 (Application Mutatis Mutandis of Provisions Concerning Corporations' Municipal Inhabitants Tax, etc. to Tokyo) of the same Order), a copy of the return for the local tax that certifies the basis for calculating the limits on the amounts under these provisions, or any alternative document.

法第八十一条の十五第九項に規定する個別控除対象外国法人税の額を課されたことを証する書類その他の財務省令で定める書類は、次に掲げる書類とする。

The documents certifying that the individually creditable amount of foreign corporation tax has been imposed and other documents specified by Ministry of Finance Order prescribed in Article 81-15, paragraph (9) of the Act are the following:一  法第八十一条の十五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が同項に規定する外国法人税(以下この項において「外国法人税」という。)に該当することについての説明及び同条第一項に規定する個別控除対象外国法人税の額(以下この条及び次条において「個別控除対象外国法人税の額」という。)の計算に関する明細を記載した書類(i)  a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which the application of the provisions of Article 81-15, paragraph (1) of the Act is sought falls under the category of the foreign corporation tax prescribed in the same paragraph (hereinafter referred to as the "foreign corporation tax" in this paragraph) and containing details on the calculation of the individually creditable amount of foreign corporation tax as prescribed in paragraph (1) of the same Article (hereinafter referred to as the "individually creditable amount of foreign corporation tax" in this Article and the following Article);二  法第八十一条の十五第八項の規定の適用がある場合(次号に規定する場合を除く。)には、当該連結事業年度において減額された外国法人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法人税の額が当該連結事業年度前の連結事業年度又は事業年度において同条第一項から第三項まで又は法第六十九条第一項から第三項まで(外国税額の控除)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百五十五条の三十五第一項(連結事業年度において外国法人税が減額された場合の特例)に規定する個別減額控除対象外国法人税額(次号において「個別減額控除対象外国法人税額」という。)の計算に関する明細を記載した書類(ii)  where the provisions of Article 81-15, paragraph (8) of the Act are applied (excluding the case prescribed in the following item), a document containing, with regard to the amount of foreign corporation tax that has been reduced in the relevant business year, the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of foreign corporation tax has been used as the basis for calculating the amount that should be credited under the provisions of paragraphs (1) to (3) of the same Article or Article 69, paragraphs (1) to (3) of the Act (Foreign Tax Credit) in the consolidated business years or business years preceding the relevant business year, and containing details on the calculation of the amount of individually reduced creditable foreign corporation tax as prescribed in Article 155-35, paragraph (1) (Special Provisions where Foreign Corporation Tax Has Been Reduced in a Consolidated Business Year) of the Order (referred to as the "amount of individually reduced creditable foreign corporation tax" in the following item);三  法第八十一条の十五第五項に規定する適格組織再編成に係る同項に規定する被合併法人等(以下この号において「被合併法人等」という。)において生じた個別減額控除対象外国法人税額につき、令第百五十五条の三十五第四項(同条第五項の規定によりみなして適用する場合を含む。)の規定の適用がある場合には、当該被合併法人等の適格合併若しくは適格分割型分割の日の前日の属する事業年度以前の連結事業年度若しくは適格分社型分割等(法第八十一条の十五第五項第三号に規定する適格分社型分割等をいう。以下この号において同じ。)の日の属する事業年度前の連結事業年度(以下この号において「適格組織再編成前の連結事業年度」という。)又は当該被合併法人等の適格合併若しくは適格分割型分割の日の前日の属する事業年度以前の事業年度若しくは適格分社型分割等の日の属する事業年度前の事業年度(以下この号において「適格組織再編成前の事業年度」という。)において減額された外国法人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法人税の額が当該被合併法人等の当該適格組織再編成前の連結事業年度又は当該適格組織再編成前の事業年度において法第八十一条の十五第一項から第三項まで又は第六十九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個別減額控除対象外国法人税額の計算に関する明細を記載した書類(iii)  where the provisions of Article 155-35, paragraph (4) of the Order are applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (5) of the same Article) to the amount of individually reduced creditable foreign corporation tax that has arisen for the merged corporation, etc. prescribed in Article 81-15, paragraph (5) of the Act (hereinafter referred to as the "merged corporation, etc." in this item) in the qualified organizational restructuring prescribed in the same paragraph, a document containing, with regard to the amount of foreign corporation tax that has been reduced in any of the consolidated business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the consolidated business years preceding the business year containing the day of the qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. as prescribed in Article 81-15, paragraph (5), item (iii) of the Act; hereinafter the same applies in this item) (hereinafter that consolidated business year is referred to as the "consolidated business year preceding the qualified organizational restructuring" in this item), or in any of the business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the business years preceding the business year containing the day of the qualified spin-off-type company split, etc. (hereinafter that business year is referred to as the "business year preceding the qualified organizational restructuring" in this item), the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of the foreign corporation tax has been used as the basis for calculating the amount to be credited under the provisions of Article 81-15, paragraphs (1) to (3) or Article 69, paragraphs (1) to (3) of the Act in the consolidated business year preceding the qualified organizational restructuring or the business year preceding the qualified organizational restructuring of the merged corporation, etc., and containing details on the calculation of the amount of individually reduced creditable foreign corporation tax;四  租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。以下この号及び次号において同じ。)の規定の適用を受ける場合には、同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が外国法人税に該当することについての説明及び同項の規定による個別控除対象外国法人税の額とみなされる金額の計算に関する明細を記載した書類(iv)  where seeking application of the provisions of Article 68-91, paragraph (1) (Foreign Tax Credit for the Individually Taxable Amount of a Consolidated Corporation's Specified Foreign Subsidiary Company, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which the application of the provisions of paragraph (1) of the same Article is sought falls under the category of a foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the individually creditable amount of foreign corporation tax as prescribed in the same paragraph;五  当該連結事業年度開始の日前七年以内に開始した連結事業年度又は事業年度において租税特別措置法第六十八条の九十一第一項又は第六十六条の七第一項(内国法人における特定外国子会社等の課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。)の規定の適用を受けた場合において、その適用に係る特定外国子会社等(同法第六十八条の九十第一項(連結法人に係る特定外国子会社等の個別課税対象金額の益金算入)又は第六十六条の六第一項(内国法人に係る特定外国子会社等の課税対象金額の益金算入)に規定する特定外国子会社等をいう。)の所得に対して課される外国法人税の額で当該連結事業年度において減額されたものがあるときは、当該外国法人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租税特別措置法施行令第三十九条の百十八第五項又は第六項(特定外国子会社等の個別課税対象金額に係る外国法人税が減額された場合の特例)の規定による減額があつたものとみなされる金額の計算に関する明細を記載した書類(v)  where the provisions of Article 68-91, paragraph (1) or Article 66-7, paragraph (1) (Foreign Tax Credit for the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc. of the Act on Special Measures Concerning Taxation) were applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) in any consolidated business year or business year starting within seven years preceding the first day of the relevant consolidated business year, if any amount of foreign corporation tax to be imposed on the specified foreign subsidiary company, etc. (meaning a specified foreign subsidiary company, etc. as prescribed in Article 68-90, paragraph (1) (Inclusion of the Individually Taxable Amount of a Consolidated Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) or Article 66-6, paragraph (1) (Inclusion of the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) of the same Act) pertaining to the application was reduced in the relevant consolidated business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-118, paragraph (5) or paragraph (6) (Special Provisions where Foreign Corporation Tax on the Individually Taxable Amount of a Specified Foreign Subsidiary Company, etc. Has Been Reduced) of the Order for Enforcement of the Act on Special Measures Concerning Taxation;六  租税特別措置法第六十八条の九十三の三第一項(特殊関係株主等である連結法人における特定外国法人の個別課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。以下この号及び次号において同じ。)の規定の適用を受ける場合には、同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が外国法人税に該当することについての説明及び同項の規定による個別控除対象外国法人税の額とみなされる金額の計算に関する明細を記載した書類(vi)  where seeking application of the provisions of Article 68-93-3, paragraph (1) (Foreign Tax Credit for the Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax to be imposed under foreign laws or regulations for which the application of the provisions of paragraph (1) of the same Article is sought falls under the category of a foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the individually creditable amount of foreign corporation tax prescribed in the same paragraph;七  当該連結事業年度開始の日前七年以内に開始した連結事業年度又は事業年度において租税特別措置法第六十八条の九十三の三第一項又は第六十六条の九の三第一項(特殊関係株主等である内国法人における特定外国法人の課税対象金額に係る外国税額の控除)(同条第二項の規定によりみなして適用する場合を含む。)の規定の適用を受けた場合において、その適用に係る特定外国法人(同法第六十八条の九十三の二第一項(特殊関係株主等である連結法人に係る特定外国法人の個別課税対象金額の益金算入)又は第六十六条の九の二第一項(特殊関係株主等である内国法人に係る特定外国法人の課税対象金額の益金算入)に規定する特定外国法人をいう。)の所得に対して課される外国法人税の額で当該連結事業年度において減額されたものがあるときは、当該外国法人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租税特別措置法施行令第三十九条の百二十の六第二項(特定外国法人の個別課税対象金額に係る外国法人税額の計算等)の規定によりその例によることとされる同令第三十九条の百十八第五項又は第六項の規定による減額があつたものとみなされる金額の計算に関する明細を記載した書類(vii)  where the provisions of Article 68-93-3, paragraph (1) or Article 66-9-3, paragraph (1) (Foreign Tax Credit for the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation (including where the provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) were applied in any consolidated business year or business year starting within seven years preceding the first day of the relevant consolidated business year, if any amount of foreign corporation tax to be imposed on the income of the specified foreign corporation (meaning a specified foreign corporation as prescribed in Article 68-93-2, paragraph (1) (Inclusion of the Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) or Article 66-9-2, paragraph (1) (Inclusion of the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) of the same Act) related to the application was reduced in the relevant consolidated business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-118, paragraph (5) or paragraph (6) of the Order for Enforcement of the Act on Special Measures Concerning Taxation that are to be applicable pursuant to the provisions of Article 39-120-6, paragraph (2) (Calculation of Foreign Corporation Tax on the Individually Taxable Amount of a Specified Foreign Corporation, etc.) of the same Order;八  第四号又は第六号に規定する税を課されたことを証するこれらの税に係る申告書の写し又はこれに代わるべきこれらの税に係る書類及びこれら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(viii)  a copy of the return for the tax prescribed in item (iv) or item (vi) that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment.一  前項第一号に規定する税を課されたことを証する当該税に係る申告書の写し又はこれに代わるべき当該税に係る書類及び当該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並びに当該税が個別控除対象外国法人税の額に該当する旨及び個別控除対象外国法人税の額を課されたことを証する書類(i)  a copy of the return for the tax prescribed in item (i) of the preceding paragraph that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment, as well as a document certifying the fact that the tax falls under the individually creditable amount of foreign corporation tax and that the individually creditable amount of foreign corporation tax has been imposed;二  地方税法施行令第九条の七第四項ただし書(道府県民税の控除限度額)又は第四十八条の十三第五項ただし書(市町村民税の控除限度額)(同令第五十七条の二(法人の市町村民税に関する規定の都への準用等)において準用する場合を含む。)の規定の適用を受ける場合には、これらの規定による限度額の計算の基礎を証する地方税に係る申告書の写し又はこれに代わるべき書類(ii)  where seeking application of the provisions of the proviso to Article 9-7, paragraph (4) (Limit on the Creditable Amount of Prefectural Inhabitants Tax) or the proviso to Article 48-13, paragraph (5) (Limit on the Creditable Amount of Municipal Inhabitants Tax) of the Order for Enforcement of the Local Tax Act (including where applied mutatis mutandis pursuant to Article 57-2 (Application Mutatis Mutandis of Provisions Concerning Corporations' Municipal Inhabitants Tax, etc. to Tokyo) of the same Order), a copy of the return for the local tax that certifies the basis for calculating the limits on the amounts under these provisions, or any alternative document.