1 article
Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
第二十五条（特定の基金に対する負担金等の損金算入の特例に関する経過措置）
The provisions of Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that a corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
新租税特別措置法第六十六条の十一第一項第五号の規定は、法人が施行日以後に支出する同号に掲げる負担金について適用し、法人が施行日前に支出した旧租税特別措置法第六十六条の十一第一項第五号に掲げる負担金については、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.