1 article
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Refund by Carryback of Losses of Certified Small and Medium Sized Enterprises, etc.
第十七条（認定中小企業者等の欠損金の繰戻しによる還付の特例に関する経過措置）
With regard to the amount of loss prescribed in Article 68-3 of the Former Act incurred in each business year, from the business year that includes February 14, 1973 to the business year that includes the day on which two years have elapsed from the date of commencement of that business year, of a corporation prescribed in that Article, the provisions then in force continue to govern.
旧法第六十八条の三に規定する法人の昭和四十八年二月十四日を含む事業年度から当該事業年度開始の日以後二年を経過する日を含む事業年度までの各事業年度において生じた同条に規定する欠損金額については、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.