1 article
Supplementary Provisions, Article 29Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
第二十九条（欠損金の繰戻しによる還付の不適用に関する経過措置）
The provisions of Article 66-14, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to the amount of loss prescribed in that paragraph incurred in a business year of a corporation ending on or after the Effective Date.
新租税特別措置法第六十六条の十四第一項（第二号に係る部分に限る。）の規定は、法人の施行日以後に終了する事業年度において生じた同項に規定する欠損金額について適用する。
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.