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Supplementary Provisions, Article 28Transitional Measures Concerning Foreign Tax Credit
第二十八条（外国税額の控除に関する経過措置）
The provisions of Article 69 of the New Corporation Tax Act (excluding the part pertaining to the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on income for business years of a domestic corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a domestic corporation that began before that date.
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