1 article
Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Consolidated Corporations That Are Small and Medium Sized Enterprises, etc.
第五十四条（中小企業者等である連結法人の法人税率の特例に関する経過措置）
The provisions of Article 68-8 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation for consolidated business years ending on or after the Effective Date.
新租税特別措置法第六十八条の八の規定は、連結親法人の施行日以後に終了する連結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.