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Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations

第九十九条(投資法人に係る課税の特例に関する経過措置)

The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to corporation tax for business years ending on or after the Effective Date of an investment corporation prescribed in .

(トに係る部分に限る。)の規定は、に規定する投資法人の施行日以後に終了する事業年度分の法人税について適用する。

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