1 article
Supplementary Provisions, Article 6Transitional Measures Concerning Foreign Tax Credits
第六条（外国税額の控除に関する経過措置）
The provisions of Article 69, paragraph (1) of the New Corporation Tax Act apply in the case where a domestic corporation is to pay foreign corporation tax on income arising from transactions prescribed in that paragraph that it carries out on or after April 1, 2001.
新法人税法第六十九条第一項の規定は、内国法人が平成十三年四月一日以後に行う同項に規定する取引に基因して生ずる所得に対する外国法人税を納付することとなる場合について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.