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Supplementary Provisions, Article 79Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
第七十九条（試験研究を行った場合の法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 42-4, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5 and Article 42-12-5-2, paragraph (2)" in item (ii), (a) of that paragraph is deemed to be replaced with "and Article 42-12-5".
施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第四十二条の四第八項の規定の適用については、同項第二号イ中「、第四十二条の十二の五並びに第四十二条の十二の五の二第二項」とあるのは、「並びに第四十二条の十二の五」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.