Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 93 of the new Income Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution as prescribed in paragraph (1) of that Article relating to distributions of proceeds from collective Investment Trusts as prescribed in that paragraph that a Resident receives on or after January 1, 2020.
新所得税法第九十三条の規定は、居住者が令和二年一月一日以後に支払を受ける同条第一項に規定する集団投資信託の収益の分配に係る同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。