Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第七十六条（国外所得金額の計算の特例に関する経過措置）
The provisions of Article 40-3-3, paragraphs (16) and (19) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to income tax for which the time limit or date specified in the items of paragraph (16) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern income tax for which the time limit or date specified in the items of Article 40-3-3, paragraph (16) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date.
新租税特別措置法第四十一条の十九の五第十三項において準用する新租税特別措置法第四十条の三の三第十六項及び第十九項の規定は、施行日以後に同条第十六項各号に定める期限又は日が到来する所得税について適用し、施行日前に旧租税特別措置法第四十一条の十九の五第十三項において準用する旧租税特別措置法第四十条の三の三第十六項各号に定める期限又は日が到来した所得税については、なお従前の例による。