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Supplementary Provisions, Article 18Transitional Measures Concerning the Special Deduction for Income in the Case of Transfer of Land, etc. for Specified Housing Land Development Projects, etc.
第十八条（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除に関する経過措置）
The provisions of Article 65-4, paragraph (1), item (iii) of the New Act apply to the transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and with regard to the transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
新法第六十五条の四第一項第三号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡について適用し、法人が施行日前に行つた旧法第六十五条の四第一項に規定する土地等の譲渡については、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.