1 article
Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Corporation Tax Rates, etc. on Income Appropriated to Dividends, etc.
第十二条（配当等に充てた所得に対する法人税率等の特例に関する経過措置）
The provisions of Articles 42 and 42-2 of the New Act apply to corporation tax for business years of a domestic corporation prescribed in Article 2, paragraph (2), item (i) of the New Act ending on or after the Effective Date, and with regard to corporation tax for business years of that domestic corporation that ended before the Effective Date, the provisions then in force continue to govern.
新法第四十二条及び第四十二条の二の規定は、新法第二条第二項第一号に規定する内国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、当該内国法人の施行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.