Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation of the Maximum Credit for the Foreign Tax Credit
第五条(外国税額控除の控除限度額の計算に関する経過措置)
With regard to the application of the provisions of Article 222, paragraph (5) (Calculation of Maximum Credit) of the New Order to an individual who sets aside a reserve for pollution prevention under the provisions of Article 6, paragraph (2) (Transitional Measures Concerning Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978), the phrase "(Reserve for Exploration)" in Article 222, paragraph (5) of the New Order is deemed to be replaced with "(Reserve for Exploration) or Article 6, paragraph (2) (Transitional Measures Concerning Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978)".
租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律(昭和五十三年法律第十一号)附則第六条第二項(個人の準備金に関する経過措置)の規定により公害防止準備金を積み立てる個人に係る新令第二百二十二条第五項(控除限度額の計算)の規定の適用については、同項中「(探鉱準備金)」とあるのは、「(探鉱準備金)若しくは租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律(昭和五十三年法律第十一号)附則第六条第二項(個人の準備金に関する経過措置)」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 77 of 1978.
Short name set inSupplementary Provisions, Article 2, paragraph (1)