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Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
第百二条(認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置)
The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a certified specified nonprofit corporation prescribed in that paragraph.
新租税特別措置法第六十六条の十一の二第一項の規定は、同項に規定する認定特定非営利活動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。
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.