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Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Foreign Tax Credit Pertaining to Special Provisions on Capital Gains, etc. in the Case of Departure from Japan
第十条（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例に関する経過措置）
The provisions of Article 226-2, paragraph (2) (Special Provisions on Foreign Tax Credit Pertaining to Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the New Order apply to income tax for 2017 and subsequent years, and the provisions then in force continue to govern income tax for 2016 and earlier years.
新令第二百二十六条の二第二項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）の規定は、平成二十九年分以後の所得税について適用し、平成二十八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 Article 1 of Cabinet Order No. 145 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)