1 article
Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities to Foreign Controlling Shareholders, etc.
第百二十四条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 66-5, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the income for each business year of a domestic corporation prescribed in item (ix) of that paragraph is to include the consolidated income for a consolidated business year.
四年新措置法第六十六条の五第五項の規定の適用については、同項第九号に規定する内国法人の各事業年度の所得には、各連結事業年度の連結所得を含むものとする。
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.