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Article 66-7-2Documents to Be Attached for Receiving the Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents
第六十六条の七の二（非居住者に係る分配時調整外国税相当額の控除を受けるための添付書類）
The provisions of Article 40-10 (Documents to Be Attached for Receiving the Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 93, paragraph (2) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act as applied mutatis mutandis in Article 165-5-3, paragraph (2) (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents) of the Act.
第四十条の十（分配時調整外国税相当額控除を受けるための添付書類）の規定は、法第百六十五条の五の三第二項（非居住者に係る分配時調整外国税相当額の控除）において準用する法第九十三条第二項（分配時調整外国税相当額控除）に規定する財務省令で定める書類について準用する。
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