e/Foreign tax credit

Information
has gloss	eng: Income tax systems that tax residents on worldwide income generally offer a foreign tax credit to mitigate the potential for double taxation. The credit may also be granted in those systems taxing residents on income that may have been taxed in another jurisdiction. The credit generally applies only to taxes of a nature similar to the tax being reduced by the credit (i.e., taxes based on income). This credit is often limited to the amount of tax attributable to foreign source income. This limitation may be computed by country, class of income, overall, and/or another manner. Most income tax systems therefore contain rules defining source of income (domestic, foreign, or by country) and timing of recognition of income, deductions, and taxes, as well as rules for associating deductions with income.
lexicalization	eng: foreign tax credit
instance of	(noun) a personal tax levied on annual income income tax

Meaning
Japanese
has gloss	jpn: 外国税額控除制度（がいこくぜいがくこうじょせいど）とは、全世界所得課税制度を採用する国が、国際的な二重課税を排除するために、自国での納税額から、外国で稼得された所得（国外源泉所得）に対して課税された部分の税額を控除する仕組みのことである。
lexicalization	jpn: 外国税額控除制度