1 article
Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on the Scope of the Amount of Consolidated Loss
第八十五条（連結欠損金額の範囲の特例に関する経過措置）
With regard to the amount of loss prescribed in Article 68-97, paragraph (1) of the Former Act on Special Measures Concerning Taxation incurred in each business year that began within five years before the first day of the consolidated business year that first begins as prescribed in that paragraph, the provisions of that Article remain in force.
旧租税特別措置法第六十八条の九十七第一項に規定する最初に開始する連結事業年度開始の日前五年以内に開始した各事業年度において生じた同項に規定する欠損金額については、同条の規定は、なおその効力を有する。
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.