1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Foreign Tax Credits Pertaining to a Specified Trust
第八条（特定信託に係る外国税額の控除に関する経過措置）
The provisions of Article 82-7, paragraph (1) of the New Corporation Tax Act apply in the case where a domestic corporation that is the trustee of a specified trust is to pay foreign corporation tax on income arising from transactions prescribed in that paragraph that it carries out with respect to the trust property of that specified trust on or after April 1, 2001.
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