1 article
Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第四十五条（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, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a resident for 2020 and prior years.
新租税特別措置法第四十一条の十九の五第四項から第六項まで及び第十三項の規定は、居住者の令和三年分以後の所得税について適用し、居住者の令和二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.