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。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 104 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)