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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case Where Long-Term Foreign Currency Denominated Claims, etc. Acquired before the Currency Adjustment Were Not Converted at the Exchange Rate at the End of the Period
第十五条（通貨調整前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置）
With regard to the amount of loss prescribed in paragraph (3) of Article 68 of the Former Act or the remaining balance of the deduction for carryover prescribed in paragraph (4) of that Article of a corporation to which the provisions of paragraph (1) of that Article were applied, the provisions then in force continue to govern.
旧法第六十八条第一項の規定の適用を受けた法人の同条第三項に規定する欠損金額又は同条第四項に規定する繰越控除残額については、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.