Supplementary Provisions, Article 70Transitional Measures Concerning Foreign Tax Credit for Dividends, etc. from Specified Foreign Subsidiaries, etc.
第七十条（特定外国子会社等の配当等に係る外国税額の控除に関する経過措置）
With regard to the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation that pertains to the amount of dividends, etc. prescribed in that paragraph that a domestic corporation prescribed in that paragraph received, in each business year that began before April 1, 1989, from a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that domestic corporation, the provisions then in force continue to govern.
旧租税特別措置法第六十六条の七第三項に規定する内国法人が、昭和六十四年四月一日前に開始した各事業年度において当該内国法人に係る同項に規定する特定外国子会社等から受けた同項に規定する配当等の額に係る同項に規定する外国法人税の額については、なお従前の例による。