1 article
Supplementary Provisions, Article 15Transitional Provisions Concerning Taxation on Entertainment Expenses of Corporations
第十五条（法人の交際費の課税に関する経過規定）
The provisions of Article 62 of the New Act apply to entertainment expenses, etc. prescribed in paragraph (1) of that Article that a corporation disburses in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern entertainment expenses, etc. prescribed in Article 62, paragraph (1) of the Former Act that a corporation disbursed in a business year that began before that date.
新法第六十二条の規定は、法人の施行日以後に開始する事業年度において支出した同条第一項に規定する交際費等について適用し、法人の同日前に開始した事業年度において支出した旧法第六十二条第一項に規定する交際費等については、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.