1 article
Supplementary Provisions, Article 14Transitional Measures for Expenses Related to Rental Transactions
第十四条（賃貸借取引に係る費用に関する経過措置）
The provisions of Article 53 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date.
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