Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Foreign Tax Credit for Dividends, etc. from Foreign Subsidiaries
第二十九条（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）
The provisions of Article 68-4 of the New Act apply to foreign country's corporate tax prescribed in paragraph (1) of that Article that is imposed on the income of a foreign second-tier subsidiary prescribed in that paragraph and that pertains to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Corporation Tax Act that a corporation receives, on or after the Effective Date, from a foreign subsidiary prescribed in Article 68-4, paragraph (1) of the New Act.
新法第六十八条の四の規定は、法人が施行日以後に同条第一項に規定する外国子会社から受ける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新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る同項に規定する外国法人税について適用する。