1 article
Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Foreign Corporations
第九十二条（外国法人の内部取引に係る課税の特例に関する経過措置）
The provisions of Article 66-4-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of foreign corporations beginning on or after April 1, 2016.
新租税特別措置法第六十六条の四の三の規定は、外国法人の平成二十八年四月一日以後に開始する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.