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Supplementary Provisions, Article 12Transitional Provisions Concerning Special Provisions, etc. on Exclusion from Gross Profit of Dividends, etc. Received by Corporations
第十二条（法人の受けた配当等の益金不算入の特例等に関する経過規定）
The provisions of Article 42-2, paragraph (4) of the New Act apply in the case where a domestic corporation prescribed in that paragraph that dissolved on or after the Effective Date has received the amount of dividends, etc. prescribed in that paragraph, and in the case where such a domestic corporation that dissolved before that date has received the amount of dividends, etc., the provisions then in force continue to govern.
新法第四十二条の二第四項の規定は、施行日以後に解散した同項に規定する内国法人が同項に規定する配当等の金額を受けた場合について適用し、同日前に解散した当該内国法人が当該配当等の金額を受けた場合については、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.