Pursuant to the provisions of Article 129 of the Order for Enforcement of the Income Tax Act and Article 56 of the Order for the Enforcement of the Corporation Tax Act, a Ministerial Order wholly revising the Ministerial Order on the Useful Life, etc. of Fixed Assets (Ministry of Finance Order No. 50 of 1951) is established as follows.
所得税法施行令第百二十九条及び法人税法施行令第五十六条の規定に基づき、固定資産の耐用年数等に関する省令（昭和二十六年大蔵省令第五十号）の全部を改正する省令を次のように定める。
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.