Article 9-6-3Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts
第九条の六の三（特定目的信託の剰余金の配当に係る源泉徴収等の特例）
The amount of foreign country's corporate tax paid by the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2)); hereinafter the same applies in this Article) of a special purpose trust is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of surplus of the special purpose trust, up to the amount of that income tax.
特定目的信託に係る受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該特定目的信託の剰余金の配当に係る所得税の額を限度として当該所得税の額から控除する。
The provisions of Article 9-6, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of surplus on beneficial interests in a special purpose trust (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a special purpose trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the special purpose trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a special purpose trust", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts) (".
居住者又は恒久的施設を有する非居住者が特定目的信託の受益権の剰余金の配当の支払を受ける場合（当該非居住者にあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定目的信託分配時調整外国税相当額（当該特定目的信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は特定目的信託の受益権の剰余金の配当」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の三第三項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額（」とする。
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of surplus on beneficial interests in a special purpose trust (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a special purpose trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the special purpose trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a special purpose trust listed in Article 2, item (xxix)-2, (e) (Definitions)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts) (".
内国法人又は恒久的施設を有する外国法人が特定目的信託の受益権の剰余金の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定目的信託分配時調整外国税相当額（当該特定目的信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は第二条第二十九号の二ホ（定義）に掲げる特定目的信託の受益権の剰余金の配当」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の三第四項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額（」とする。
Matters concerning the notice to be given by the Trust Corporation referred to in paragraph (1) to persons receiving payment of dividends of surplus of the special purpose trust and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.