1 article
Supplementary Provisions, Article 24Transitional Measures Concerning Reserves for Special Repairs
第二十四条（特別修繕準備金に関する経過措置）
The provisions of Article 57-8 of the New Act on Special Measures Concerning Taxation apply to fixed assets listed in the items of paragraph (1) of that Article that a corporation uses for business in each business year beginning on or after the Effective Date (excluding fixed assets for which there is an amount in the account of allowance for special repairs prescribed in Article 7, paragraph (1) of the Supplementary Provisions pertaining to those fixed assets).
新租税特別措置法第五十七条の八の規定は、法人が施行日以後に開始する各事業年度において事業の用に供する同条第一項各号に掲げる固定資産（当該固定資産に係る附則第七条第一項に規定する特別修繕引当金勘定の金額があるものを除く。）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.