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Article 225-9Monetary Award for Business Advertisement

第二百二十五条の九(事業の広告宣伝のための賞金)

The monetary awards specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xi) (Foreign Tax Credit) of the Act are money, goods or other economic benefits (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) received as a prize for the advertisement of that business from a person who carries on business outside Japan.

法第九十五条第四項第十一号(外国税額控除)に規定する政令で定める賞金は、国外において事業を行う者から当該事業の広告宣伝のために賞として支払を受ける金品その他の経済的な利益(旅行その他の役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。)とする。

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