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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Income Appropriated for Dividends, etc.
第十五条（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 42-2, paragraph (1) of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a cooperative, etc. prescribed in item (ii) of that paragraph, and with regard to corporation tax on income for business years of that cooperative, etc. that ended before the Effective Date, the provisions then in force continue to govern.
新法第四十二条の二第一項の規定は、同項第二号に規定する協同組合等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、当該協同組合等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.