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Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
第二十条（欠損金の繰越期間の特例に関する経過措置）
The provisions of Article 66-13, paragraph (1) of the New Act apply to the special amount of loss prescribed in that paragraph of a corporation for business years beginning on or after the Effective Date, and the provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (1) of the Former Act of a corporation for business years that began before the Effective Date.
新法第六十六条の十三第一項の規定は、法人の施行日以後に開始する事業年度の同項に規定する特例欠損金額について適用し、法人の施行日前に開始した事業年度の旧法第六十六条の十三第一項に規定する特例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.