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Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Taxation on the Income of the Specified Foreign Corporations of a Consolidated Corporation That Is a Specially-Related Shareholder

第百二十四条(特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置)

The provisions of Article 68-93-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in arises on or after October 1, 2007.

の規定は、平成十九年十月一日以後にに規定する特定関係が生ずる場合について適用する。

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