1 article
Supplementary Provisions, Article 11Transitional Measures Concerning Foreign Tax Credits
第十一条(外国税額の控除に関する経過措置)
The provisions of Article 69, paragraphs (6) through (8) of the New Corporation Tax Act apply to the foreign country's corporate tax prescribed in paragraph (6) of that Article that is imposed on the income of a foreign sub-subsidiary prescribed in that paragraph pertaining to the amount of dividends, etc. prescribed in paragraph (4) of that Article that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year starting on or after the Effective Date.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.