1 article
Supplementary Provisions, Article 15Transitional Measures Concerning Special Deduction for New Mineral Deposit Exploration Expenses
第十五条（新鉱床探鉱費の特別控除に関する経過措置）
The provisions of Article 58-3, paragraph (1) of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
新法第五十八条の三第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、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.