1 article
Supplementary Provisions, Article 61Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第六十一条（国外所得金額の計算の特例に関する経過措置）
The provisions of Article 67-18, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation that began before that date.
新租税特別措置法第六十七条の十八第四項から第六項まで及び第十三項の規定は、内国法人の令和二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し、内国法人の同日前に開始した事業年度分の法人税については、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.