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Supplementary Provisions, Article 15Transitional Measures Concerning Special Deduction for New Mineral Deposit Exploration Expenses

第十五条(新鉱床探鉱費の特別控除に関する経過措置)

The provisions of Article 58-3, paragraph (1) of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.

の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。

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