1 article
Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Refunds by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
第二十二条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置）
With regard to the amount of loss prescribed in Article 68-2 of the Former Act incurred in each business year listed in the items of that Article of a corporation listed in those items, the provisions then in force continue to govern.
旧法第六十八条の二各号に掲げる法人の当該各号に掲げる各事業年度において生じた同条に規定する欠損金額については、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.