Supplementary Provisions, Article 5Transitional Measures Concerning the Amount of Foreign Income Tax Not Subject to Foreign Tax Credit

Article 222-2, paragraph (3) (limited to the portion pertaining to item (ii)) (Amount of Foreign Income Tax Not Subject to Foreign Tax Credit) of the New Order applies to the amount of foreign income tax prescribed in that item that is imposed on dividends and similar income of listed shares, etc. in a tax-exempt account prescribed in that item that are to be received on or after January 1, 2014.