第六条（外国税額控除に関する経過措置）
Supplementary Provisions, Article 6Transitional Measures Concerning the Foreign Tax Credit
With regard to the application of the provisions of Article 95, paragraphs (2) and (3) of the New Income Tax Act concerning the credit against a Resident's income tax for each of tax years 1989 through 1993, the phrase "any of the three years prior to the relevant year" in paragraph (2) of that Article is deemed to be replaced with "any of the five years prior to the relevant year", the phrase "the last three years" in that paragraph with "the last five years", and the phrase "the last three years" in paragraph (3) of that Article with "the last five years"; provided, however, that with regard to the application of the provisions of paragraphs (2) and (3) of that Article concerning the credit against income tax for tax year 1993, the maximum credit under paragraph (2) of that Article and the amount of foreign income taxes under paragraph (3) of that Article for tax year 1989 are deemed not to exist.
略称規定附則第二条第一項
この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下「新所得税法」という。）の規定は、昭和六十四年分以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。
わかりやすく言うと
昭和六十三年法律第百九号の第一条によって改正された後の所得税法のことです。