# 所得税法 / Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-6. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第六条 (Supplementary Provisions, Article 6)（外国税額控除に関する経過措置） — address `suppl-3631-109/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-6 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第六条（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-3631-109/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-6 **第一項** 居住者の昭和六十四年から昭和六十八年までの各年分の所得税の額からの控除に係る新所得税法第九十五条第二項及び第三項の規定の適用については、同条第二項中「前年以前三年内」とあるのは「前年以前五年内」と、「前三年以内」とあるのは「前五年以内」と、同条第三項中「前三年以内」とあるのは「前五年以内」とする。ただし、昭和六十八年分の所得税の額からの控除に係る同条第二項及び第三項の規定の適用については、昭和六十四年分の同条第二項の控除限度額及び同条第三項の外国所得税の額はないものとする。 suppl-3631-109/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-6/par-1 With regard to the application of the provisions of Article 95, paragraphs (2) and (3) of the New Income Tax Act concerning the credit against a Resident's income tax for each of tax years 1989 through 1993, the phrase "any of the three years prior to the relevant year" in paragraph (2) of that Article is deemed to be replaced with "any of the five years prior to the relevant year", the phrase "the last three years" in that paragraph with "the last five years", and the phrase "the last three years" in paragraph (3) of that Article with "the last five years"; provided, however, that with regard to the application of the provisions of paragraphs (2) and (3) of that Article concerning the credit against income tax for tax year 1993, the maximum credit under paragraph (2) of that Article and the amount of foreign income taxes under paragraph (3) of that Article for tax year 1989 are deemed not to exist. machine translation, not official --- ## Cites - suppl-3631-109/art-6/par-1: 新所得税法第九十五条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 - suppl-3631-109/art-6/par-1: 第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-1/par-1/item-1/sub-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-076, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-020, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05