Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Foreign Tax Credit for Dividends, etc. from Foreign Subsidiaries
第二十六条（外国子会社の配当等に係る外国税額控除の特例に関する経過措置）
With regard to foreign country's corporate tax prescribed in Article 68-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation imposed on the income of a foreign second-tier subsidiary prescribed in that paragraph pertaining to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Former Corporation Tax Act that a corporation received from a foreign subsidiary prescribed in Article 68-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に開始した事業年度において旧租税特別措置法第六十八条の四第一項に規定する外国子会社から受けた旧法人税法第六十九条第四項に規定する配当等の額に係る旧租税特別措置法第六十八条の四第一項に規定する外国孫会社の所得に対して課された同項に規定する外国法人税については、なお従前の例による。