1 article
Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Taxation in the Case of a Joint Capital Contribution in Kind
第六条(共同で現物出資をした場合の課税の特例に関する経過措置)
With regard to a specified joint capital contribution prescribed in Article 66, paragraph (1) of the Former Act that a specified business corporation prescribed in that paragraph made before the Effective Date, the provisions then in force continue to govern.
旧法第六十六条第一項に規定する特定事業法人が施行日前にした同項に規定する特定共同出資については、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.