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Supplementary Provisions, Article 16Transitional Measures Concerning the Exclusion of Gain on Gifts Received from Gross Profits
第十六条（受贈益の益金不算入に関する経過措置）
The provisions of Article 25-2 of the Corporation Tax Act as Amended for October apply to the amount of gain on gifts received prescribed in paragraph (1) of that Article that a corporation receives on or after October 1, 2010.
十月新法人税法第二十五条の二の規定は、法人が平成二十二年十月一日以後に受ける同条第一項に規定する受贈益の額について適用する。
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.