Supplementary Provisions, Article 3Transitional Measures Concerning Foreign Tax Credit
第三条（外国税額控除に関する経過措置）
Articles 41 (Documents for Receiving a Foreign Tax Credit) and 42 (Documents for Receiving a Foreign Tax Credit by Carryover or Carryback) of the Former Regulation, which are based on Article 95 (Foreign Tax Credit) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the "2014 Amendment Act" in this Article) (which is deemed to remain in force pursuant to Article 7, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit) of the Supplementary Provisions of the 2014 Amendment Act), remain in force.
所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この条において「平成二十六年改正法」という。）附則第七条第二項（外国税額控除に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年改正法第一条（所得税法の一部改正）の規定による改正前の所得税法第九十五条（外国税額控除）の規定に基づく旧規則第四十一条（外国税額控除を受けるための書類）及び第四十二条（繰越し又は繰戻しによる外国税額控除を受けるための書類）の規定は、なおその効力を有する。
foreign tax creditmachine translation
「外国税額控除」
Throughout this Ministerial Order (省令), the foreign tax credit provided for in Part II, Chapter III, Section 2 (tax credits) of the Income Tax Act.
Defined inArticle 1, paragraph (3)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 22 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
2014 Amendment Actmachine translation
「平成二十六年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article