1 article
Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small or Medium-Sized Consolidated Corporation
第八十四条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）
The provisions of Article 68-102-3 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article arises on or after the Effective Date.
新租税特別措置法第六十八条の百二の三の規定は、施行日以後に同条第一項に規定する事実が生ずる場合について適用する。
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.