1 article
Supplementary Provisions, Article 6Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. from Deductible Expenses
第六条（交際費等の損金不算入に関する経過措置）
The provisions of Article 61-4, paragraph (1) of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
新法第六十一条の四第一項の規定は、法人の平成二十一年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、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.