Supplementary Provisions, Article 34Transitional Measures Concerning Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses in Consolidated Business Years
第三十四条（連結事業年度における分配時調整外国税相当額の損金不算入に関する経過措置）
The provisions of Article 81-8-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in Article 81-15-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.
新法人税法第八十一条の八の二の規定は、連結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所得税の額に係る新法人税法第八十一条の十五の二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。