1 article
Supplementary Provisions, Article 14Transitional Measures Concerning the Reserve for Losses on Investments in Start-up Small and Medium Sized Enterprises
第十四条（創業中小企業投資損失準備金に関する経過措置）
The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条の四第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条の四第一項に規定する特定株式については、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.