1 article
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.
第五十五条（対象純支払利子等に係る課税の特例に関する経過措置）
The provisions of Article 66-5-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after March 31, 2021, and the provisions then in force continue to govern corporation tax for business years of a corporation ending before that date.
新租税特別措置法第六十六条の五の二の規定は、法人の令和三年三月三十一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了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.