1 article
Supplementary Provisions, Article 18Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
第十八条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置）
The provisions of Article 61-2, paragraph (14), item (iii) of the New Corporation Tax Act apply to a resolution of acquisition specified in that item that is adopted on or after the Effective Date, and with regard to a resolution of acquisition specified in Article 61-2, paragraph (14), item (iii) of the Former Corporation Tax Act that was adopted before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十一条の二第十四項第三号の規定は、施行日以後に行われる同号に定める取得決議について適用し、施行日前に行われた旧法人税法第六十一条の二第十四項第三号に定める取得決議については、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.