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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 65-3 or Article 65-4 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after April 1, 1972, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Article 65-3 or Article 65-4 of the Former Act that a corporation carried out before that date.
新法第六十五条の三又は第六十五条の四の規定は、法人が昭和四十七年四月一日以後に行なうこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行なつた旧法第六十五条の三又は第六十五条の四の規定に該当する資産の譲渡に係る法人税については、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.