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Supplementary Provisions, Article 28Transitional Measures Concerning Foreign Tax Credit

第二十八条(外国税額の控除に関する経過措置)

The provisions of Article 69 of the New Corporation Tax Act (excluding the part pertaining to the local corporation tax credit limit prescribed in ) apply to corporation tax on income for business years of a domestic corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a domestic corporation that began before that date.

(に規定する地方法人税控除限度額に係る部分を除く。)の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度の所得に対する法人税について適用し、内国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。

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