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Supplementary Provisions, Article 6Transitional Measures Concerning the Amount of Foreign Income Tax Not Subject to Foreign Tax Credit
第六条（外国税額控除の対象とならない外国所得税の額に関する経過措置）
The provisions of Article 222-2, paragraph (3) of the New Order apply to income tax for tax year 2022 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier years.
新令第二百二十二条の二第三項の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 111 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)