1 article
Supplementary Provisions, Article 51Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations
第五十一条（法人の農業経営基盤強化準備金に関する経過措置）
The provisions of Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before that date.
新租税特別措置法第六十一条の二第一項の規定は、法人の令和四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、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.