1 article
Supplementary Provisions, Article 26Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses
第二十六条（不正行為等に係る費用等の損金不算入に関する経過措置）
The provisions of Article 55, paragraph (4) of the New Corporation Tax Act (limited to the part concerning item (vi)) apply to those listed in item (vi) of that paragraph that pertain to acts committed on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
新法人税法第五十五条第四項（第六号に係る部分に限る。）の規定は、附則第一条第十号に定める日以後に行われた行為に係る同項第六号に掲げるものについて適用する。
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.