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Article 70-2Order for Tax Credit

第七十条の二(税額控除の順序)

With regard to a credit for corporation tax pursuant to the provisions of this Subsection, a credit under Article 69-2 (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) is made first, a credit under the preceding Article is made next, and then a credit under Article 68 (Income Tax Credit) and Article 69 (Foreign Tax Credit) is to be made.

この款の規定による法人税の額からの控除については、まず第六十九条の二(分配時調整外国税相当額の控除)の規定による控除をし、次に前条の規定による控除をした後において、第六十八条(所得税額の控除)及び第六十九条(外国税額の控除)の規定による控除をするものとする。

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