1 article
Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第二十八条（鉱工業技術研究組合等の所得計算の特例に関する経過措置）
The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to fixed assets specified in that item that a corporation listed in that item acquires or manufactures on or after the Effective Date.
新租税特別措置法第六十六条の十第一項（第二号に係る部分に限る。）の規定は、同号に掲げる法人が施行日以後に取得又は製作をする同号に定める固定資産について適用する。
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.