1 article
Supplementary Provisions, Article 16Transitional Measures Concerning Notification of Changes of Place for Tax Payment, etc.
第十六条（納税地等の異動の届出に関する経過措置）
The provisions of Article 20 of the New Corporation Tax Act (limited to the portion pertaining to consolidated subsidiary corporations) apply to changes in the location of the head office or principal office of a consolidated subsidiary corporation made on or after the Effective Date, and with regard to changes in the location of the head office or principal office of a consolidated subsidiary corporation made before the Effective Date, the provisions then in force continue to govern.
新法人税法第二十条（連結子法人に係る部分に限る。）の規定は、連結子法人の施行日以後の本店又は主たる事務所の所在地の異動について適用し、連結子法人の施行日前の本店又は主たる事務所の所在地の異動については、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.