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Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation Where a Capital Contribution Has Been Made to a Company Carrying Out the Construction Project of the Trans-Tokyo Bay Highway
第十八条（東京湾横断道路の建設事業を行う会社に対し出資をした場合の課税の特例に関する経過措置）
With regard to the inclusion in gross profit of the amount that a corporation has accounted for as a special account under Article 66-15, paragraph (1) of the Former Act, pursuant to the provisions of that paragraph, in a business year that began before the Effective Date, the provisions then in force continue to govern.
法人が旧法第六十六条の十五第一項の規定により施行日前に開始した事業年度において同項の特別勘定として経理した金額の益金の額への算入については、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.