1 article
Supplementary Provisions, Article 101Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.
第百一条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 66-9-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
新租税特別措置法第六十六条の九の六の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ず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.