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Supplementary Provisions, Article 5Transitional Measures Concerning the Foreign Tax Credit
第五条（外国税額控除に関する経過措置）
The provisions of Article 95, paragraph (4) of the new Income Tax Act apply in the case where the amount of foreign income taxes prescribed in that paragraph 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.
新所得税法第九十五条第四項の規定は、施行日以後に同項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.