1 article
Supplementary Provisions, Article 5Transitional Measures Concerning Extra Depreciation of Manufacturing Machinery or Special Corporation Tax Credit Where the Amount of Product Imports Has Increased, and Reserve for Developing Domestic Markets for Imported Products of Corporations
第五条（製品輸入額が増加した場合の製造用機械の割増償却又は法人税額の特別控除及び法人の輸入製品国内市場開拓準備金に関する経過措置）
The provisions of Articles 42-9 and 54 of the New Act apply to corporation tax for business years of a corporation beginning on or after April 1, 1995, and with regard to corporation tax for business years of a corporation that began before that date, the provisions then in force continue to govern.
新法第四十二条の九及び第五十四条の規定は、法人の平成七年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始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.