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Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
第百二十四条(連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置)
The provisions then in force continue to govern premiums listed in Article 66-11, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.
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が施行日前に支出した旧租税特別措置法第六十六条の十一第一項第三号に掲げる掛金については、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.