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Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.
第九十五条（認定農業生産法人等の課税の特例に関する経過措置）
The provisions of Article 61-2 and Article 61-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
新租税特別措置法第六十一条の二及び第六十一条の三の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
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.