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Supplementary Provisions, Article 121Transitional Measures Concerning the Grace Period for Tax Payment under the Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
第百二十一条（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置）
The provisions of Article 68-88-2 of the New Act on Special Measures Concerning Taxation apply in the case where an application under paragraph (1) of that Article is filed on or after the Effective Date.
新租税特別措置法第六十八条の八十八の二の規定は、施行日以後に同条第一項の申請が行われる場合について適用する。
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.