1 article
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Is Chosen
第四十四条（みなし法人課税を選択した場合の課税の特例に関する経過措置）
The provisions of Article 25-2, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 1988, and the provisions then in force continue to govern income tax for 1987 and prior years.
新租税特別措置法第二十五条の二第五項及び第六項の規定は、昭和六十三年分の所得税について適用し、昭和六十二年分以前の所得税については、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.