1 article
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Taxation Where a Capital Contribution in Kind of Land, etc. Is Made
第二十四条（土地等の現物出資をした場合の課税の特例に関する経過措置）
The provisions of Article 66 of the New Act apply to corporation tax pertaining to a contribution prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to a contribution prescribed in that paragraph that a corporation made before the Effective Date, the provisions then in force continue to govern.
新法第六十六条の規定は、法人が施行日以後に行う同条第一項に規定する出資に係る法人税について適用し、法人が施行日前に行った同項に規定する出資に係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.