1 article
Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Business Year to Which Revenue and Expenses Pertaining to the Creation of a Specified Right to Operate Public Facilities, etc. Belong
第五十二条(特定の公共施設等運営権の設定に係る収益及び費用の帰属事業年度の特例に関する経過措置)
The provisions then in force continue to govern the creation of a right to operate public facilities, etc. prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
法人が施行日前にした旧租税特別措置法第六十七条の五の二第一項に規定する公共施設等運営権の設定については、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.