1 article
Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.
第百二条（特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置）
The provisions of Article 66-12 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a corporation makes on or after the Effective Date.
新租税特別措置法第六十六条の十二の規定は、法人が施行日以後に支出する同条第一項又は第二項に規定する寄附金について適用する。
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.