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The provisions of Article 81-28 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction for each taxable business year of a consolidated parent corporation.
The provisions of Article 152 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction that the principal trustee prescribed in Article 152, paragraph (1) of that Act is to pay pursuant to the provisions of Article 4-8, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41, paragraph (3).
法人税法第百五十二条の規定は、第四十一条第三項において準用する同法第四条の八第二項の規定により同法第百五十二条第一項に規定する主宰受託者が納めるものとされる復興特別法人税について準用する。
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.