1 article
Supplementary Provisions, Article 11Transitional Measures Concerning the Definition of Qualified Contribution in Kind
第十一条（適格現物出資の定義に関する経過措置）
The provisions of Article 2, item (xii)-14 of the New Corporation Tax Act apply to a contribution in kind effected on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to a contribution in kind effected before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十二号の十四の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる現物出資について適用し、施行日前に行われた現物出資については、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.