Supplementary Provisions, Article 8Transitional Measures Concerning the Scope of Foreign Income Tax, etc.
第八条(外国所得税の範囲等に関する経過措置)
Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the New Order applies to the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in that paragraph that the Resident conducts on or after the Effective Date, and for the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the Former Order that the Resident conducted before the Effective Date, the provisions then in force continue to govern.
新令第二百二十一条第四項(外国所得税の範囲等)の規定は、居住者が施行日以後に行う同項に規定する取引に基因して生ずる所得に対する外国所得税を納付することとなる場合について適用し、居住者が施行日前に行った旧令第二百二十一条第四項(外国所得税の範囲等)に規定する取引に基因して生ずる所得に対する外国所得税を納付することとなる場合については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 103 of 2002.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 103 of 2002 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (5)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 103 of 2002, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)