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Article 51Order of Tax Credits

第五十一条(税額控除の順序)

With regard to the deductions from the amount of special corporation tax for reconstruction under the provisions of the preceding two Articles, the deduction under the provisions of the preceding Article is to be made first, and then the deduction under the provisions of Article 49 is to be made.

前二条の規定による復興特別法人税の額からの控除については、まず前条の規定による控除をした後において、第四十九条の規定による控除をするものとする。

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