1 article
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Taxation on the Establishment, etc. of Bank Holding Companies
第二十四条（銀行持株会社の創設等に係る課税の特例に関する経過措置）
The provisions of Articles 67-10 through 67-12 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to the delivery, merger and transfer prescribed in those provisions that are carried out on or after the date on which the Act on Special Provisions, etc. for Merger Procedures Concerning Banks, etc. for the Establishment of Bank Holding Companies (Act No. 121 of 1997) comes into effect.
新租税特別措置法第六十七条の十から第六十七条の十二までの規定は、銀行持株会社の創設のための銀行等に係る合併手続の特例等に関する法律（平成九年法律第百二十一号）の施行の日以後に行うこれらの規定に規定する交付、合併及び譲渡に係る法人税について適用する。
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.