Supplementary Provisions, Article 7Transitional Measures regarding Scope of Foreign Income Tax
第七条（外国所得税の範囲に関する経過措置）
The provisions of Article 221, paragraph (3) (Scope of Foreign Income Tax) of the New Order apply to foreign income tax prescribed in paragraph (1) of that Article that a Resident is to pay on or after the Effective Date, and the provisions then in force continue to govern foreign income tax prescribed in Article 221, paragraph (1) (Scope of Foreign Income Tax) of the Former Order that a Resident was to pay before the Effective Date.
新令第二百二十一条第三項（外国所得税の範囲）の規定は、居住者が施行日以後に納付することとなる同条第一項に規定する外国所得税について適用し、居住者が施行日前に納付することとなった旧令第二百二十一条第一項（外国所得税の範囲）に規定する外国所得税については、なお従前の例による。
foreign income taxmachine translation
「外国所得税」
In the chapter on the foreign tax credit, a tax imposed under foreign law by a foreign country or one of its local governments with an individual's income as its tax base.
Short name set inArticle 221, paragraph (1)· applies only in this chapter
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 195 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 195 of 2011 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 195 of 2011, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)