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Supplementary Provisions, Article 13Application of Provisions on Enterprise Tax
第十三条（事業税に関する規定の適用）
The provisions of paragraph (15) of the Supplementary Provisions of the New Act apply to the case where a corporation listed in the items of Article 66-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) merges after receiving, on or after April 1, 1963, the approval, certification, recommendation or authorization prescribed in that paragraph.
新法附則第十五項の規定は、租税特別措置法（昭和三十二年法律第二十六号）第六十六条の二第一項各号に掲げる法人が昭和三十八年四月一日以後に同項に規定する承認、認定、勧告又は認可を受けて合併する場合について適用する。
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.
the New Actmachine translation
「新法」
This Act as amended by Act No. 80 of 1963.
Short name set inSupplementary Provisions, Article 2, paragraph (1)