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Article 145-4

第百四十五条の四

The amount of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a foreign corporation is the amount calculated by multiplying the tax base international minimum tax residual amount pertaining to a foreign corporation for each covered fiscal year by a tax rate of 90.7 percent.

外国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の額は、各対象会計年度の外国法人に係る課税標準国際最低課税残余額に百分の九十・七の税率を乗じて計算した金額とする。

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