1 article
Supplementary Provisions, Article 22Transitional Provisions Concerning Inclusion in Gross Profit Where the Base Export Amount Has Increased
第二十二条（基準輸出金額が増加した場合の益金算入に関する経過規定）
If the grounds prescribed in Article 57-2, paragraph (1) of the Former Act have arisen with regard to a corporation prescribed in that paragraph, the provisions of that Article remain in force with respect to the inclusion in gross profit of the deducted amount prescribed in that paragraph.
旧法第五十七条の二第一項に規定する法人について同項に規定する事由が生じた場合における同項に規定する控除した金額の益金算入については、同条の規定は、なおその効力を有する。
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