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The transactions specified by Cabinet Order prescribed in Article 95, paragraph (5) (Foreign Tax Credit) of the Act are guarantees of obligations pertaining to borrowing of funds or other transactions (including acts of assuming an obligation that are equivalent to a guarantee of obligations).
法第九十五条第五項（外国税額控除）に規定する政令で定める取引は、資金の借入れその他の取引に係る債務の保証（債務を負担する行為であつて債務の保証に準ずるものを含む。）とする。
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