1 article
Supplementary Provisions, Article 4Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Securities Acquired through Specified Capital Contributions in Kind
第四条（特定の現物出資により取得した有価証券の圧縮額の損金算入に関する経過措置）
The provisions of Article 51 of the New Corporation Tax Act apply to a contribution of assets other than monies made by a corporation on or after the Effective Date, and the provisions then in force continue to govern a contribution of assets other than monies made by a corporation before the Effective Date.
新法人税法第五十一条の規定は、法人が施行日以後にする金銭以外の資産の出資について適用し、法人が施行日前にした金銭以外の資産の出資については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.