Supplementary Provisions, Article 52Transitional Measures Concerning Foreign Tax Credits in Consolidated Business Years
第五十二条（連結事業年度における外国税額の控除に関する経過措置）
The provisions of Article 81-15, paragraphs (8) and (11) of the New Corporation Tax Act apply in the case where there is an amount of dividends, etc. prescribed in those provisions whose record date for payment is a date on or after the Companies Act Effective Date, and in the case where there is an amount of dividends, etc. prescribed in Article 81-15, paragraphs (8) and (11) of the Former Corporation Tax Act whose record date for payment is a date before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の十五第八項及び第十一項の規定は、会社法施行日以後の日をその支払に係る基準日とするこれらの規定に規定する配当等の額がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧法人税法第八十一条の十五第八項及び第十一項に規定する配当等の額がある場合については、なお従前の例による。