Supplementary Provisions, Article 5Transitional Measures Concerning Amounts, etc. of Foreign Income Tax Not Subject to Foreign Tax Credit
第五条（外国税額控除の対象とならない外国所得税の額等に関する経過措置）
The provisions of Article 222-2, paragraph (3) and Article 258, paragraph (4) (limited to the part pertaining to item (i)) of the New Order apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier years.
新令第二百二十二条の二第三項及び第二百五十八条第四項（第一号に係る部分に限る。）の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 95 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)