Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Pertaining to Foreign Affiliated Companies
第五十六条（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 66-8 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
新租税特別措置法第六十六条の八の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の八第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
新租税特別措置法第六十六条の九の四の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の九の四第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。