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Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Interest Tax on Extension of Payment, etc.
第十七条（延納等に係る利子税の特例に関する経過措置）
The provisions of Article 66-4 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 the Effective Date, the provisions then in force continue to govern.
新法第六十六条の四の規定は、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.