1 article
Supplementary Provisions, Article 30Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution
第三十条（分配時調整外国税相当額の控除に関する経過措置）
The provisions of Article 69-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a domestic corporation receives on or after January 1, 2020.
新法人税法第六十九条の二の規定は、内国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。
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