Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
第九十条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置）
The provisions of Article 66-7, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in that paragraph pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years of a foreign affiliated company prescribed in that paragraph ending on or after the Effective Date.
新租税特別措置法第六十六条の七第四項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度に係る同項に規定する課税対象金額又は部分課税対象金額に係る同項に規定する外国法人税の額について適用する。
With regard to the application of the provisions of Article 66-7, paragraph (10) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-5-2, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十六条の七第十項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「、第四十二条の十二の五第七項又は第四十二条の十二の五の二第六項」とあるのは、「又は第四十二条の十二の五第七項」とする。