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Supplementary Provisions, Article 11Transitional Measures Concerning Foreign Tax Credits

第十一条(外国税額の控除に関する経過措置)

The provisions of Article 69, paragraphs (6) through (8) of the New Corporation Tax Act apply to the foreign country's corporate tax prescribed in that is imposed on the income of a foreign sub-subsidiary prescribed in pertaining to the amount of dividends, etc. prescribed in that a domestic corporation receives from a foreign subsidiary prescribed in in a business year starting on or after the Effective Date.

の規定は、内国法人が施行日以後に開始する事業年度においてに規定する外国子会社から受けるに規定する配当等の額に係るに規定する外国孫会社の所得に対して課されるに規定する外国法人税について適用する。

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