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Supplementary Provisions, Article 70Transitional Measures Concerning Special Provisions on Taxation for Certified Research and Development Business Corporations, etc. That Are Consolidated Corporations
第七十条（連結法人である認定研究開発事業法人等の課税の特例に関する経過措置）
The provisions of Article 68-63-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第六十八条の六十三の三の規定は、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附則第一条第十号に定める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.