1 article
Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
第四十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置）
The provisions of Article 28, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in paragraph (1), item (v) of that Article that an individual pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新租税特別措置法第二十八条第一項第五号の規定は、個人が附則第一条第五号に定める日以後に支出する同項第五号に掲げる負担金について適用する。
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.