1 article
Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
第十九条（特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置）
The provisions of Article 52-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of an asset subject to special depreciation prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
新租税特別措置法第五十二条の二第四項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する特別償却対象資産の移転を受ける場合について適用する。
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.