1 article
Supplementary Provisions, Article 35Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution in Consolidated Business Years
第三十五条（連結事業年度における分配時調整外国税相当額の控除に関する経過措置）
The provisions of Article 81-15-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.
新法人税法第八十一条の十五の二の規定は、連結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同条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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