1 article
Supplementary Provisions, Article 39Transitional Measures Concerning Non-Application of Refund by Carryback of Losses
第三十九条（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 then in force continue to govern the amount of loss incurred in a business year ending before the date specified in Article 1, item (xix) of the Supplementary Provisions of a small and medium-sized enterprise or a specified small and medium sized enterprise prescribed in Article 66-12, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第六十六条の十二第一項第二号に規定する中小企業者又は特定中小企業者の附則第一条第十九号に定める日前に終了した事業年度において生じた欠損金額については、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.