Supplementary Provisions, Article 7Transitional Measures Concerning Exclusion of Refunds from Gross Profits
第七条（還付金等の益金不算入に関する経過措置）
The provisions of Article 26, paragraph (2) of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that paragraph that is reduced in a business year of a domestic corporation starting on or after the Effective Date.
The provisions of Article 26, paragraph (3) of the New Corporation Tax Act apply to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act that is reduced in a business year of a domestic corporation starting on or after the Effective Date, and with regard to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 60 of the Supplementary Provisions) that was reduced in a business year of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern.