Supplementary Provisions, Article 4Transitional Measures Concerning the Foreign Tax Credit
第四条（外国税額控除に関する経過措置）
Article 95, paragraph (1) of the new Income Tax Act applies to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and prior years.
新所得税法第九十五条第一項の規定は、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。
Article 95, paragraph (4) of the new Income Tax Act applies to amounts of foreign income taxes as prescribed in paragraph (1) of that Article which are reduced on or after the effective date, and the provisions then in force continue to govern amounts of foreign income taxes as prescribed in Article 95, paragraph (1) of the former Income Tax Act which were reduced before the effective date.
新所得税法第九十五条第四項の規定は、施行日以後に減額される同条第一項に規定する外国所得税の額について適用し、施行日前に減額された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については、なお従前の例による。