1 article
Supplementary Provisions, Article 116Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc.
第百十六条（中小連結法人等の貸倒引当金の特例に関する経過措置）
The provisions of Article 68-59, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after October 1, 2010.
新租税特別措置法第六十八条の五十九第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十二年十月一日以後に行う同項に規定する適格分割等について適用する。
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.