U.S. State Income Tax Foreign Tax Credit

Anyone know if U.S. state income tax (e.g. California) is also applicable as a foreign tax credit in Japan (in addition to U.S. Federal tax)?

couldn’t find anything specific in the US Japan Treaty (doesn’t help that it refers to the respective countries as “states” preventing an easy search by “state”)

Japan NTA uses the term “foreign governments or its local authorities”

by parabolic_really

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