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Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
第八十三条（中小企業等の貸倒引当金の特例に関する経過措置）
The provisions of Article 57-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2010.
新租税特別措置法第五十七条の十第二項の規定は、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.