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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets
第十五条（特定の資産の買換えの場合の課税の特例に関する経過措置）
The provisions of items (xii) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of those items that a corporation makes on or after the Effective Date.
新法第六十五条の七第一項の表の第十二号及び第十六号の規定は、法人が施行日以後に行うこれらの規定の上欄に掲げる資産の譲渡に係る法人税について適用する。
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.