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Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contributions in Kind
第二十条（現物出資の場合の課税の特例に関する経過措置）
With regard to corporation tax in the case where a corporation engaged in the business prescribed in Article 66, paragraph (1) of the Former Act that obtained the approval prescribed in that paragraph before the Effective Date made a capital contribution in kind of fixed assets based on the business tie-up plan prescribed in that paragraph pertaining to that approval, the provisions then in force continue to govern.
旧法第六十六条第一項に規定する事業を営む法人で施行日前に同項に規定する承認を受けたものが、当該承認に係る同項に規定する事業提携計画に基づき固定資産を現物出資した場合におけ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.