1 article
Supplementary Provisions, Article 4Transitional Measures Concerning Exclusion of Reduced Foreign Income Taxes from Gross Revenue
第四条（減額された外国所得税額の総収入金額不算入等に関する経過措置）
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.
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。
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.