1 article
Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on the Credit, etc. for Income Tax on Interest, Dividends, etc.
第三十五条（利子・配当等に係る所得税額の控除等の特例に関する経過措置）
The provisions of Article 68-2 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
新法第六十八条の二の規定は、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。
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.