1 article
Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 40-7, paragraph (1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the calculation of the maximum credit prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident who is subject to the provisions of the preceding two Articles, and other necessary matters concerning the application of the provisions of the preceding two Articles are specified by Cabinet Order.
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