1 article
Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
第九十七条（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 corporation paid before the Effective Date.
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.