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Supplementary Provisions, Article 98Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第九十八条（法人の技術等海外取引に係る所得の特別控除に関する経過措置）
The provisions then in force continue to govern the case where a corporation has revenue prescribed in Article 58, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its business year that includes the day preceding the Effective Date or in any business year prior thereto.
法人の施行日の前日を含む事業年度以前の各事業年度に旧租税特別措置法第五十八条第一項に規定する収入金額がある場合については、なお従前の例による。
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.