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Supplementary Provisions, Article 14Transitional Provisions Concerning Export Income of Corporations
第十四条（法人の輸出所得に関する経過規定）
Transactions prescribed in the items of Article 7-6, paragraph (1) of the Former Act or in Article 7-7, paragraph (5) (Special Deduction for Export Income) of the Former Act that a corporation conducted before April 1, 1957 are deemed to be transactions prescribed in the items of Article 55, paragraph (1) or the items of Article 57, paragraph (1) of the New Act, and the provisions of Chapter III, Section 3 of the New Act apply to them.
法人の昭和三十二年四月一日前にした旧法第七条の六第一項各号又は旧法第七条の七第五項（輸出所得の特別控除）に規定する取引は、新法第五十五条第一項各号又は第五十七条第一項各号に規定する取引とみなして、新法第三章第三節の規定を適用する。
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.