1 article
Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第七十三条（国外所得金額の計算の特例に関する経過措置）
The provisions of Article 41-19-5 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article of a resident for 2017 and subsequent years.
新租税特別措置法第四十一条の十九の五の規定は、居住者の平成二十九年分以後の同条第一項に規定する国外所得金額の計算について適用する。
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.