Supplementary Provisions, Article 8Transitional Measures Concerning the Scope of Foreign Income Tax, etc.

Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the New Order applies to the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in that paragraph that the Resident conducts on or after the Effective Date, and for the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the Former Order that the Resident conducted before the Effective Date, the provisions then in force continue to govern.