第一項
Supplementary Provisions, Article 13, paragraph (1)
新所得税法第百六十五条の五の三の規定は、恒久的施設を有する非居住者が令和二年一月一日以後に支払を受ける同条第一項に規定する集団投資信託の収益の分配に係る同項に規定する分配時調整外国税相当額について適用する。
The provisions of Article 165-5-3 of the new Income Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution as prescribed in paragraph (1) of that Article relating to distributions of proceeds from collective Investment Trusts as prescribed in that paragraph that a Nonresident with a permanent establishment receives on or after January 1, 2020.