# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五条 (Supplementary Provisions, Article 5)（外国税額控除の対象とならない外国所得税の額に関する経過措置） — address `suppl-4222-50/art-5` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-5 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五条（外国税額控除の対象とならない外国所得税の額に関する経過措置） — Transitional Measures Concerning the Amount of Foreign Income Tax Not Subject to Foreign Tax Credit caption: machine translation, not official suppl-4222-50/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-5 **第一項** 新令第二百二十二条の二第三項（第二号に係る部分に限る。）（外国税額控除の対象とならない外国所得税の額）の規定は、平成二十六年一月一日以後に支払を受けるべき同号に規定する非課税口座内上場株式等の配当等に対して課される同号に規定する外国所得税の額について適用する。 suppl-4222-50/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-5/par-1 Article 222-2, paragraph (3) (limited to the portion pertaining to item (ii)) (Amount of Foreign Income Tax Not Subject to Foreign Tax Credit) of the New Order applies to the amount of foreign income tax prescribed in that item that is imposed on dividends and similar income of listed shares, etc. in a tax-exempt account prescribed in that item that are to be received on or after January 1, 2014. machine translation, not official --- ## Cites - suppl-4222-50/art-5/par-1: 新令第二百二十二条の二第三項 → 所得税法施行令 第二百二十二条の二第三項 (Article 222-2, paragraph (3)), art-222-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-3 - suppl-4222-50/art-5/par-1: 第二号 → 所得税法施行令 第二百二十二条の二第三項第二号 (Article 222-2, paragraph (3), item (ii)), art-222-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-3/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第四号の二（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-4-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-155, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06