Enforcement Rules of the Income Tax Act Article 2

For "the amount of tax which, computed at the applicable domestic tax rate, is increased in consequence of inclusion of income derived from abroad" stated in Paragraph 2, Article 3 of the Act, the calculation equation is as follows:The amount of tax which, computed at the applicable domestic tax rate, is derived from domestic income and income from abroad - the amount of tax which, computed at the applicable domestic tax rate, is derived from domestic income＝ amount of tax which is increased in consequence of inclusion in calculation of income derived from abroad