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Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds

第十九条(特定の基金に対する負担金等の損金算入の特例に関する経過措置)

The provisions of Article 66-12, paragraph (1), item (ii) of the New Act apply to the premiums prescribed in that a corporation pays on or after the Effective Date.

の規定は、法人が施行日以後に支出するに規定する掛金について適用する。

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