# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（外国税額控除に関する経過規定） — address `suppl-3402-96/art-12` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-12 - 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. --- ### 第十二条（外国税額控除に関する経過規定） — Transitional Provisions Concerning Foreign Tax Credit caption: machine translation, not official suppl-3402-96/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-12 **第一項** 新令第二百二十四条第一項から第三項まで（繰越控除限度額等）又は第二百二十五条（繰越外国所得税額等）の規定を適用する場合において、昭和三十九年以前の各年に係る旧令第十二条の三十一第四号から第六号まで（外国税額の控除に関する用語の意義）に規定する国税の控除余裕額、地方税の控除余裕額又は控除限度超過額は、それぞれ当該各年に係る新令第二百二十四条第四項から第六項までに規定する国税の控除余裕額、地方税の控除余裕額又は控除限度超過額とみなす。この場合において、これらの金額のうち旧令第十二条の三十三第四項（国税の外国税控除限度額に加算する金額の計算等）又は第十三条第三項若しくは第四項（繰り越して控除される外国所得税の額の計算）の規定によりないものとみなされた金額は、それぞれ新令第二百二十四条第三項又は第二百二十五条第三項若しくは第四項の規定によりないものとみなされたものとする。 suppl-3402-96/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-12/par-1 In applying the provisions of Article 224, paragraphs (1) through (3) (Maximum Carry-Over Credit, etc.) or Article 225 (Foreign Income Tax Carried Over, etc.) of the New Order, the unused portion within the maximum creditable amount for national tax, the unused portion within the maximum creditable amount for local taxes, or the amount exceeding the credit limit prescribed in Article 12-31, items (iv) through (vi) (Meaning of Terms Concerning Foreign Tax Credit) of the Former Order for each year up to and including 1964 are deemed to be, respectively, the unused portion within the maximum creditable amount for national tax, the unused portion within the maximum creditable amount for local taxes, or the amount exceeding the credit limit prescribed in Article 224, paragraphs (4) through (6) of the New Order for each of those years. In this case, of those amounts, the amounts deemed not to exist pursuant to Article 12-33, paragraph (4) (Calculation of Amounts to Be Added to the Maximum Foreign Tax Credit for National Tax, etc.) or Article 13, paragraph (3) or (4) (Calculation of Amounts of Foreign Income Tax Carried Over for Deduction) of the Former Order are deemed to be amounts deemed not to exist pursuant to Article 224, paragraph (3) or Article 225, paragraph (3) or (4) of the New Order, respectively. machine translation, not official --- ## Cites - suppl-3402-96/art-12/par-1: 新令第二百二十四条第一項から第三項まで → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-1 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第一項から第三項まで → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-2 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第一項から第三項まで → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-3 - suppl-3402-96/art-12/par-1: 第二百二十五条 → 所得税法施行令 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第四項から第六項まで → 所得税法施行令 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-4 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第四項から第六項まで → 所得税法施行令 第二百二十四条第五項 (Article 224, paragraph (5)), art-224/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-5 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第四項から第六項まで → 所得税法施行令 第二百二十四条第六項 (Article 224, paragraph (6)), art-224/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-6 - suppl-3402-96/art-12/par-1: 第二百二十五条第三項 → 所得税法施行令 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-3 - suppl-3402-96/art-12/par-1: 第四項 → 所得税法施行令 第二百二十五条第四項 (Article 225, paragraph (4)), art-225/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-4 --- ## 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-20261106T173921-093, 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