Supplementary Provisions, Article 39Transitional Measures Concerning Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses for Foreign Corporations
第三十九条（外国法人に係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 142-6-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in Article 144-2-2, 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 foreign corporation that has a permanent establishment receives on or after January 1, 2020.
新法人税法第百四十二条の六の二の規定は、恒久的施設を有する外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所得税の額に係る新法人税法第百四十四条の二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。