1 article
Supplementary Provisions, Article 15Transitional Measures Concerning the Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits
第十五条（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, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of dividends of surplus, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
十月新法人税法第二十三条の二第二項の規定は、法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する剰余金の配当等の額について適用する。
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.