1 article
Supplementary Provisions, Article 47Transitional Measures Concerning the Reserve for Abnormal Risks of Insurance Companies, etc.
第四十七条（保険会社等の異常危険準備金に関する経過措置）
The provisions of Article 57-5, paragraphs (2) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.
新租税特別措置法第五十七条の五第二項及び第六項の規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行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.