Article 225-11Scope of Agreements Equivalent to a Silent Partnership Agreement
第二百二十五条の十一(匿名組合契約に準ずる契約の範囲)
The contracts specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xiv) (Foreign Tax Credit) of the Act are contracts under which one party agrees to make a contribution for the business of the other party, and the other party agrees to distribute the profits arising from that business.
法第九十五条第四項第十四号(外国税額控除)に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。
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