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Supplementary Provisions, Article 25Transitional Measures Concerning the Special Deduction of Income of Certified Corporations in Okinawa

第二十五条(沖縄の認定法人の所得の特別控除に関する経過措置)

The provisions of Article 59, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.

及びの規定は、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する。

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