1 article
Supplementary Provisions, Article 6Transitional Measures Concerning Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profits
第六条（外国子会社から受ける配当等の益金不算入に関する経過措置）
The provisions of Article 23-2 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 60 of the Supplementary Provisions) apply to the amount of dividends of surplus, etc. prescribed in paragraph (1) 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.
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