1 article
Supplementary Provisions, Article 17Transitional Provisions Concerning the Special Deduction for Retained Income of Cooperatives, etc.
第十七条（協同組合等の留保所得の特別控除に関する経過規定）
The provisions of Article 61 of the New Act apply to corporation tax for business years of corporations ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
新法第六十一条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、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.