第一項
Supplementary Provisions, Article 4, paragraph (1)
新所得税法第四十四条の二の規定は、施行日以後に同条に規定する外国所得税の額が減額される場合について適用し、施行日前に旧所得税法第九十五条第一項に規定する外国所得税の額が減額された場合については、なお従前の例による。
The provisions of Article 44-2 of the new Income Tax Act apply in the case where the amount of foreign income taxes prescribed in that Article is reduced on or after the effective date, and the provisions then in force continue to govern the case where the amount of foreign income taxes prescribed in Article 95, paragraph (1) of the former Income Tax Act was reduced before the effective date.