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Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations

第九十五条(内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置)

With regard to the application of the provisions of Article 66-7, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrase "" in is deemed to be replaced with "".

附則第一条第十二号に定める日から平成二十八年三月三十一日までの間におけるの規定の適用については、中「」とあるのは、「」とする。

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