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Supplementary Provisions, Article 5Transitional Measures Concerning the Scope of Foreign Income Tax, etc.
第五条（外国所得税の範囲等に関する経過措置）
The provisions of Article 221, paragraph (6) (Scope of Foreign Income Tax, etc.) of the New Order apply to income tax for 2006 and thereafter, and the provisions then in force continue to govern income tax for 2005 and earlier.
新令第二百二十一条第六項（外国所得税の範囲等）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、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.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 98 of 2005.
Short name set inSupplementary Provisions, Article 2, paragraph (1)