1 article
Supplementary Provisions, Article 13Transitional Provisions Concerning Tax Credits for Corporations
第十三条（法人の税額控除に関する経過規定）
The provisions of Article 42-4, paragraph (1) of the New Act apply in the case where a corporation has carried out a disposal of specified equipment prescribed in that paragraph on or after the Effective Date, and in the case where a corporation carried out a disposal of specified equipment prescribed in Article 42-4, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
新法第四十二条の四第一項の規定は、法人が施行日以後に同項に規定する特定設備の廃棄をした場合について適用し、法人が同日前に旧法第四十二条の四第一項に規定する特定設備の廃棄をした場合については、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.