# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-3. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第三条 (Supplementary Provisions, Article 3)（外国税額控除に関する経過措置） — address `suppl-4279-22/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-3 - Every provision below carries its address and both URLs 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. --- ### 第三条（外国税額控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit caption: machine translation, not official suppl-4279-22/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-3 **第一項** 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。 suppl-4279-22/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-3/par-1 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. machine translation, not official --- ## Cites - suppl-4279-22/art-3/par-1: 平成二十六年改正法第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-112, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27