1 article
Supplementary Provisions, Article 18Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium Sized Enterprises, etc.
第十八条（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置）
The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of that paragraph) apply to corporation tax for business years of family companies listed in that item ending on or after the Effective Date.
新租税特別措置法第六十八条の三の二第一項（同項第二号に係る部分に限る。）の規定は、同号に掲げる同族会社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.