Article 43Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan

In the application of the provisions of Article 41, paragraph (1) (Documents, etc. for Receiving a Foreign Tax Credit) to a case where the provisions of Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act (including as applied mutatis mutandis pursuant to paragraph (2) of the same Article) apply, the phrase "that is imposing the tax, and" in item (i) of Article 41, paragraph (1) is deemed to be replaced with "that is imposing the tax,", the phrase "in the same paragraph" with "in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act", the phrase "in the following item" with "hereinafter in this item and the following item", and the phrase "an explanation" with "an explanation and the fact that, under the laws and regulations concerning the foreign income tax, the application of the provisions of Article 60-2 (Special Provisions on Capital Gains upon Departure from Japan) of the Act is not to be taken into consideration in calculating the amount of the foreign income tax".