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Supplementary Provisions, Article 7Transitional Measures Concerning the Foreign Tax Credit

第七条(外国税額控除に関する経過措置)

The provisions of Article 222-2 (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the New Order apply to income tax for 2010 and subsequent years.

新令第二百二十二条の二(外国税額控除の対象とならない外国所得税の額)の規定は、平成二十二年分以後の所得税について適用する。

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