1 article
Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Taxation Where Japanese National Railways Settlement Corporation Special Bonds Are Exchanged
第二十八条（日本国有鉄道清算事業団特別債券を交換した場合の課税の特例に関する経過措置）
The provisions of Article 67-5 of the New Act apply to corporation tax pertaining to an exchange prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date.
新法第六十七条の五の規定は、法人が施行日以後にする同条第一項に規定する交換に係る法人税について適用する。
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.