1 article
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation on Salt Industry Restructuring Grants
第十七条(塩業整理交付金に係る課税の特例に関する経過措置)
The provisions of Article 67-4 of the New Act apply to grants, etc. prescribed in paragraph (1) of that Article that are delivered to a corporation (including payment under that paragraph) on or after January 1, 1971.
新法第六十七条の四の規定は、法人が昭和四十六年一月一日以後に交付(同条第一項の支払を含む。)を受ける同項に規定する交付金等について適用する。
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.