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Supplementary Provisions, Article 6Transitional Measures Concerning Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profits

第六条(外国子会社から受ける配当等の益金不算入に関する経過措置)

The provisions of Article 23-2 of the Corporation Tax Act as amended by the provisions of (hereinafter referred to as the "New Corporation Tax Act" up to of the Supplementary Provisions) apply to the amount of dividends of surplus, 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.

の規定による改正後の法人税法(以下までにおいて「新法人税法」という。)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剰余金の配当等の額について適用する。

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