1 article
Supplementary Provisions, Article 9Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
第九条（連結法人の交際費等の損金不算入に関する経過措置）
The provisions of Article 68-66, paragraph (1) of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ends on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ended before that date.
新法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度が平成二十一年四月一日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に終了した連結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.