1 article
Supplementary Provisions, Article 23Transitional Measures Concerning Exclusion of the Amount Equivalent to the Foreign Tax Adjusted at Distribution from Deductible Expenses
第二十三条（分配時調整外国税相当額の損金不算入に関する経過措置）
The provisions of Article 41-2 of the New Corporation Tax Act apply to the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 69-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a domestic corporation receives on or after January 1, 2020.
新法人税法第四十一条の二の規定は、内国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る所得税の額に係る新法人税法第六十九条の二第一項に規定する分配時調整外国税相当額について適用する。
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