1 article
Supplementary Provisions, Article 44Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
第四十四条（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-12-5, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an amount that could not be fully deducted prescribed in paragraph (5), item (xii) of that Article that arises in a business year of a corporation beginning on or after the Effective Date.
新租税特別措置法第四十二条の十二の五第四項の規定は、法人の施行日以後に開始する事業年度において生ずる同条第五項第十二号に規定する控除しきれない金額について適用する。
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.