1 article
Supplementary Provisions, Article 10Transitional Measures Concerning Exclusion of Foreign Withholding Tax, etc. on Dividends, etc. Received from Foreign Subsidiaries from Deductible Expenses
第十条（外国子会社から受ける配当等に係る外国源泉税等の損金不算入に関する経過措置）
The provisions of Article 39-2 of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that Article pertaining to the amount of dividends of surplus, etc. prescribed in that Article that a domestic corporation receives in a business year starting on or after the Effective Date.
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