# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（外国税額控除に関する経過措置） — address `suppl-4272-141/art-10` - 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-4272-141/art-10 - 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. --- ### 第十条（外国税額控除に関する経過措置） — Transitional Measures Concerning the Foreign Tax Credit caption: machine translation, not official suppl-4272-141/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-10 **第一項** 平成二十六年改正法附則第七条第二項（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旧所得税法第九十五条（外国税額控除）の規定に基づく旧令第二百二十二条（控除限度額の計算）及び第二百二十二条の二（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、なおその効力を有する。この場合において、平成二十八年一月一日から同年十二月三十一日までの間における同条第三項第二号の規定の適用については、同号中「配当等」とあるのは、「配当等又は同法第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する未成年者口座内上場株式等の配当等」とする。 suppl-4272-141/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-10/par-1 The provisions of Article 222 (Calculation of Maximum Credit) and Article 222-2 (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the Former Order, which are based on the provisions of Article 95 (Foreign Tax Credit) of the 2014 Former Income Tax Act that are to remain in force pursuant to the provisions of Article 7, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit) of the Supplementary Provisions of the 2014 Amendment Act, remain in force. In this case, with regard to the application of Article 222-2, paragraph (3), item (ii) of the Former Order during the period from January 1 to December 31, 2016, the phrase "dividends and similar income" in that item is deemed to be replaced with "dividends and similar income or dividends and similar income on listed shares, etc. in a Minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act". machine translation, not official ## 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三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-160, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-125, 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