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Supplementary Provisions, Article 7Transitional Measures Concerning the Scope of Foreign Income Tax, etc.

第七条(外国所得税の範囲等に関する経過措置)

The provisions of Article 221, paragraph (3) of the New Order apply to income tax for 2002 and thereafter, and the provisions then in force continue to govern income tax for 2001 and earlier.

新令第二百二十一条第三項の規定は、平成十四年分以後の所得税について適用し、平成十三年分以前の所得税については、なお従前の例による。

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