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Supplementary Provisions, Article 9Transitional Measures Concerning the Foreign Tax Credit
第九条（外国税額控除に関する経過措置）
The provisions of Article 95 of the New Income Tax Act apply to income tax for tax year 2017 and subsequent tax years.
新所得税法第九十五条の規定は、平成二十九年分以後の所得税について適用する。