1 article
Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
For the deduction under Article 72-17, paragraph (6) of the Former Act concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 9, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第九条第三項に規定する還付を受けた所得税の額の計算の基礎となつた純損失の金額に係る旧法第七十二条の十七第六項の規定による控除については、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.
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 14 of 1986 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)