1 article
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on the Corporation Tax Rate on Income Appropriated for Dividends, etc.
第九条（配当等に充てた所得に対する法人税率の特例に関する経過措置）
The provisions of Article 42 of the New Act apply to corporation tax on income for business years of a domestic corporation prescribed in paragraph (1) of that Article ending on or after the Effective Date, and with regard to corporation tax on income for business years of that domestic corporation that ended before the Effective Date, the provisions then in force continue to govern.
新法第四十二条の規定は、同条第一項に規定する内国法人の施行日以後に終了する事業年度の所得に対する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の所得に対する法人税については、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.